2720:
faces more difficulties in proliferating its income tax than a country like China, who subjects 20% of its population, because there is an emphatically low amount of formal wage earners. Even though India's income tax was instituted in 1922 by the
British, their tax history explains their high degree of tax delinquency today. With effect from 1 April 2017, the Income-tax Act, 1961 has introduced the General Anti-avoidance Rules. The intent of the bringing the said rules is to curb the ill-practices of the tax payers & tax practitioners assisting the tax payers in avoiding the tax where the tax impact of the arrangement or the transactions is more than INR Three Crores in a particular Financial Year. GAAR intends to cover the cases where the main purpose of the transaction is to obtain the tax benefit. It is pertinent to note that recently due to BEPS project by OECD & G 20 Member nations, there was huge hue and cry by the Inclusive Framework countries, where every country was trying to protect their respective tax base. Accordingly, basis the Action Plan Report 6 of the BEPS Project, member nations were required to adopt PPT test as a minimum standard. The said standard re-enshrines that where " one of the principal purposes of the transaction is to obtain tax benefit" then treaty benefit will not be allowed. Thus, presently in Indian context most of the treaties entered into by India, includes such minimum standard, accordingly where one of the principal purposes of the transaction is to obtain tax benefit, treaty benefit will be denied. This has posed several difficulties for MNCs who have routed their investments through Island Countries in India such as Mauritius, which though has a very good- Double tax avoidance treaty with India but with PPT all the benefits could be questioned due to want of Substance & PPT test requirements. The same was considered recently by Authority for Advance Rulings, New Delhi in ruling for Tiger Global International II Holdings,
2711:, or 'house tax,' is a local tax on buildings, along with appurtenant land, and imposed on Possessor (certainly, not true custodian of property as per 1978, 44th amendment of constitution). It resembles the US-type wealth tax and differs from the excise-type UK rate. The tax power is vested in the states and it is delegated by law to the local bodies, specifying the valuation method, rate band, and collection procedures. The tax base is the annual rental value (ARV) or area-based rating. Owner-occupied and other properties not producing rent are assessed on cost and then converted into ARV by applying a percentage of cost, usually six percent. Vacant land is generally exempt. Central government properties are exempt. Instead a 'service charge' is permissible under executive order. Properties of foreign missions also enjoy tax exemption without an insistence for reciprocity. The tax is usually accompanied by a number of service taxes, e.g., water tax, drainage tax, conservancy (sanitation) tax, lighting tax, all using the same tax base. The rate structure is flat on rural (panchayat) properties, but in the urban (municipal) areas it is mildly progressive with about 80% of assessments falling in the first two slabs.
2788:
Income
Schemes, whereby black income and assets can actually be declared without penalty or prosecution. In addition, the introduction of the Prevention of Money‐Laundering Act makes any and all activities related to the laundering of money a federal offense with a minimum imprisonment of less than three years. Similarly, the Finance Act of 2004 prosecutes for the falsification of books and taxing gifts worth more than 25,000 Rupees. Given that tax evasion is one of the most wide spread, yet difficult issues a government can deal with, they have historically relegated this issue to recommendations made by Taxation Enquiry Commission (1953), Administrative Reforms Commission (1969), and Direct Tax Enquiry Committee (1971). Additionally, India has attempted to eradicate tax evasion by requiring an identification number for all major financial deals. However, this method has proven very ineffective, as many transactions are conducted with cash and therefore often go unreported.
2729:
commodities and the level of taxes imposed by the government augmented. This ultimately generated black markets, and stimulated a nationwide sentiment of tax evasion. Consequently, as the government tried to combat this extensive issue, the government continued to impose extortionate levels of taxation, only exacerbating the normalcy of tax evasion. Today, opportunities for tax evasion are comprehensive amongst self-employed individuals, as they have more opportunities to lie about the origination of their income. For instance, many individuals exaggerate or lie about their wealth deriving from agriculture, because agricultural income is excluded from the purview of the central income tax. In addition, many individuals divert their incomes to spouses and children, or even create fictitious partnerships, in order to evade taxation. The general consensus asserts the following to be chiefly responsible for increasing tax evasion and generation of black money in India:
319:
2779:
national welfare and encourages the continuation of illegal activity. Unfortunately, it is the honest individuals who are in the salaried class who feel the negative externalities of this situation. Besides depriving the state's exchequer and understating India's GDP, extensive tax evasion has encouraged the payment of huge dowries at the time of marriages. This ultimately makes it difficult for low and middle class individuals to marry off their children, adding a social detriment to this widespread economic problem. More than anything though, the normalcy of tax evasion has understated positive societal values like honesty and hard work.
2615:
2589:(US$ 12,000) need not pay service tax. Service tax at a rate of 14 percent(Inclusive of EC & SHEC) will be imposed on all applicable services from 1 June 2015. From 15 November 2015, Swacch Bharat cess of 0.5% has been added to all taxable service leading the new Service Tax rate to be 14.5 percent (Inclusive of EC, SHEC & Swacch Bharat cess). On 29 February 2016, Current Finance Minister Mr. Arun Jaitley announces a new Cess, Krishi Kalyan Cess that would be levied from 1 June 2016 at the rate of 0.5% on all taxable services. The purpose of introducing
4912:
4497:
4922:
1927:
79:
4517:
1915:
38:
236:
3633:
4507:
2770:. In India, corrupt businessmen sponsor political parties with black money, in order to augment their wealth reduce their taxation. Inherently then, the lack of revenue for governmental expenditures is partly created by the government themselves. While individuals blame the government for difficulties and shortages, many do not understand the importance of taking accountability and paying one's taxes.
181:
2582:(CBEC). From 2012, service tax is imposed on all services, except those which are specifically exempted under law(e.g. Exempt under Negative List, Exempt as exclusion from Service definition as per Service Tax, Exempt under MEN(Mega exemption notification)). In budget presented for 2008–2009, it was announced that all small service providers whose turnover does not exceed
3465:
2778:
The exorbitant levels of tax evasion has inspired the creation of a black money parallel economy. Black money inherently causes inflation and hinders the government's ability to bring down the prices of commodities. In fact, the large volume of black money actually diverts governmental resources from
2719:
The Indian government's deficiency in governmental expenditures is most notably attributed to wide spread tax evasion. Relative to other developing countries, the fact that India's income tax comprises 5% of its GDP is due to the fact nearly 2-3% of the population is exposed to income taxation. India
2366:
Taxes on sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), Natural gas aviation turbine fuel and alcohol liquor for human consumption but not including sale in the course of inter state or commerce or sale in the source of international trade or commerce such goods.
2787:
The Indian government has taken several steps in order to mitigate the effects and degree of tax evasion. Amongst actual legislations, Searches, seizures, surveys, and scrutiny of income tax returns are being done by the Income Tax
Department. The government has also created Voluntary Disclosure of
2517:
Goods and services are divided into five different tax slabs for collection of tax - 0%, 5%, 12%, 18% and 28%. However, petroleum products, alcoholic drinks, and electricity are not taxed under GST and instead are taxed separately by the individual state governments, as per the previous tax system.
2465:
is a tax imposed on individuals or entities (taxpayers) that varies with respective income or profits (taxable income). Income tax generally is computed as the product of a tax rate times taxable income. However, for individuals, tax is payable at slab rates. In the
Finance Act, 2020 the Government
2728:
In the beginning of the income tax operation, the rates of taxes were comparatively low to levels today, and thus, so were levels of evasion. However, World War Two catalyzed a set of conditions that inspired mass tax evasion. As many supplies were cut off and shortages were rampant, the prices of
2654:, an excise of duty of 1% without input tax credit and 12.5% with input tax credit was imposed on articles of jewellery with the exception of silver jewellery. The government had earlier proposed an excise duty in the Budget 2011–12, which had to be rolled back after massive protests by jewellers.
2476:
Income tax returns are due in India generally on 31 July, 30 September or 30 November, depending on the category of taxpayer. Everyone who earns or gets an income in India is subject to income tax. Income is divided into five categories: Income from Salary, Income from Other
Sources, Income from
1992:
which allocates the power to levy various taxes between the Union
Government and the State Governments. An important restriction on this power is Article 265 of the Constitution which states that "No tax shall be levied or collected except by the authority of law". Therefore, each tax levied or
2537:
with specific rates on certain types of goods. Customs authorities are rightful in checking accurate details of the items exported or imported along with the origin of the item and duly validated rates & structure. Custom duty measures the value of the items in the context of the
2545:
Custom duty is an indirect tax levied on import or export of goods in and out of country. When goods are imported from outside, the tax known as import custom duty. when goods are exported outside India, the tax is known as export custom duty. The tax collected by
4452:
3756:
2091:
Separate heads of taxation are no head of taxation in the
Concurrent List (Union and the States have no concurrent power of taxation). The list of thirteen Union heads of taxation and the list of nineteen State heads are given below:
1263:
4877:
3313:
2571:. The service tax levied on services is actually borne by the customers which in turn goes through multiple channels of levying authorities till back to the government. Service tax will be applicable on the
2550:. In February 2020, as part of India's attempts to increase and support local production, the government stated that it raised taxes on imports for items such as electronic devices, furniture and toys.
4887:
2001:. Nonetheless, tax evasion is a massive problem in India, ultimately catalyzing various negative effects on the country. In 2023–24, the Direct tax collections reported by CBDT were approximately
2344:
Duties of excise for following goods manufactured or produced within the State (i) alcoholic liquors for human consumption, and (ii) opium, Indian hemp and other narcotic drugs and narcotics.
3188:
3209:
2296:
Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues etc.
3162:
2593:
is to improve agriculture activities and welfare of Indian farmers. Thus, the new
Service Tax rate would be 15% incorporating EC, SHEC, Swachh Bharat Cess and Krishi Kalyan Cess.
3135:
4882:
4841:
4218:
5030:
4851:
2807:
4796:
4761:
4716:
2939:
4686:
3294:
2960:
4806:
4781:
4626:
4836:
4786:
4721:
4611:
2997:
4811:
4726:
4706:
3338:
3273:
3253:
4691:
4671:
4606:
2590:
4897:
4816:
4776:
4751:
4731:
4631:
4736:
4701:
4656:
4437:
3907:
2435:
Taxes on entertainment and amusements to be extent levied and collected by a panchayat or
Municipality or a regional council or a district council.
5042:
2842:
199:
2248:
Taxes on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce
4394:
3829:
3466:"Advance ruling applications for determining chargeability to capital gains tax under India-Mauritius tax treaty not admitted based on facts"
1609:
17:
5200:
2473:
for the central government. Farmers - who constitute 70% of the Indian workforce - are generally excluded from paying income tax in India.
5184:
5080:
4958:
2547:
5025:
4373:
3932:
3621:
2837:
3985:
3802:
3686:
1466:
4442:
4409:
3599:
3594:
2797:
1331:
1326:
767:
4826:
4430:
3375:
143:
3706:
2057:(DTC), was proposed to replace the two acts. However, the Wealth Tax Act was repealed in 2015 and the idea of DTC was dropped.
1680:
1273:
494:
2684:
on the entry of goods into a local area for consumption, use or sale therein. The tax is imposed based on the Entry 52 of the
2466:
introduced a new tax regime for individuals giving them the option to opt for the new regime or continue with the old regime.
762:
115:
5136:
3084:
2847:
2575:
only which is provided or will be provided by the service provider agreeing upon the concern of actually offering services.
5064:
5054:
4801:
4553:
4447:
4378:
3235:
1880:
1061:
5059:
5037:
2812:
2579:
1755:
122:
3421:
Piketty, Thomas; Qian, Nancy (2015). "Income
Inequality and Progressive Income Taxation in China and India, 1986–2015".
3353:
5131:
4846:
3731:
3726:
1957:
1820:
943:
455:
96:
51:
2606:
Service tax has been replaced by Goods and Services Tax in India. Service tax no longer applies to services in India.
4510:
3701:
1281:
1029:
289:
271:
217:
162:
65:
2087:
List - III listing the areas on which both the Parliament and the State Legislature can make laws upon concurrently.
4297:
4292:
4285:
3917:
3887:
3229:
3003:
746:
246:
129:
3334:
5126:
4951:
4477:
4307:
4243:
4223:
2817:
2697:
2542:
on such item and is much higher on certain types of items including sin goods i.e. liquor & imported cigars.
928:
524:
3406:, in Bagchi, Amaresh. et al. (Eds.), State Finances in India, New Delhi: Vikas Publishing House for the NIPFP...
4986:
4171:
3614:
2572:
2491:
2486:
1885:
1604:
100:
111:
5006:
4636:
4425:
4201:
3995:
3912:
3751:
3278:
3109:
2832:
2264:
All residuary types of taxes not listed in any of the three lists of Seventh Schedule of Indian Constitution
1890:
849:
318:
2696:
The tax is to be paid by the trader to the civic bodies and the rules and regulations of these vary amongst
4467:
4161:
4053:
3953:
3872:
2232:
Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freight.
2025:
India has abolished multiple taxes with passage of time and imposed new ones. A few of these taxes include
1588:
879:
2596:
From 2015 to currently, the gross tax collection of the centre from service tax has amounted in excess of
2578:
It is a tax levied on services provided in India. The responsibility of collecting the tax lies with the
4746:
4324:
4191:
4048:
3679:
3674:
1830:
1800:
3579:
2925:
5221:
4996:
4944:
4268:
4166:
3645:
2822:
2651:
2567:
was imposed by the government on all the services provided by firms and servicing companies in lieu of
1978:
1211:
683:
5152:
5085:
4500:
4329:
4176:
4149:
4078:
4013:
3927:
3899:
3696:
3607:
3554:
Sarkar, Sukanta (2010). "THE PARALLEL ECONOMY IN INDIA: CAUSES, IMPACTS AND GOVERNMENT INITIATIVES".
2539:
1258:
836:
793:
644:
499:
348:
3629:
5105:
4568:
4546:
4258:
4123:
4098:
3867:
1850:
1268:
752:
5174:
4681:
4576:
4361:
4349:
4319:
3990:
3937:
3711:
3049:
2677:
1865:
1805:
1316:
1311:
933:
814:
465:
89:
4520:
2646:
on goods sold in inter-state trade or commerce in Indisale of property situated within the state
5179:
5100:
4696:
4676:
4596:
4586:
4356:
4312:
4196:
4128:
4118:
4083:
3721:
3716:
3314:"Sale of goods below cost will be accepted in certain circumstances for excise duty levy: CBEC"
1950:
1775:
1660:
1655:
1251:
830:
649:
136:
57:
2202:, exclusive of agricultural land, of individuals and companies, taxes on capital of companies
2045:
was repealed in the year 2015. Direct Taxes in India were governed by two major legislations,
5049:
4892:
4771:
4766:
4646:
4399:
4108:
3958:
3882:
3834:
3824:
2827:
2689:
2470:
1989:
1982:
1855:
1780:
1745:
1730:
1650:
1640:
884:
804:
799:
720:
5110:
4741:
4711:
4457:
4206:
4144:
4113:
4103:
4063:
4058:
3797:
3736:
3066:
2050:
2046:
2042:
1998:
1875:
1840:
1815:
1695:
1675:
842:
519:
380:
253:
195:
2676:"Local body tax", popularly known by its abbreviation as "LBT", is the tax imposed by the
2614:
8:
5090:
4991:
4981:
4866:
4591:
4581:
4539:
4472:
4462:
4263:
4238:
4211:
3239:
2767:
2766:
Additionally, enormous amounts of black income and tax evasion are fueled by bribery and
2462:
2457:
2118:
2070:
2066:
2038:
1994:
1974:
1895:
1795:
1790:
1735:
1720:
1710:
1705:
1700:
1645:
1635:
1630:
1614:
1484:
1430:
1233:
741:
2867:
5095:
4856:
4791:
4756:
4661:
4621:
4601:
4339:
4302:
4181:
4088:
4043:
4038:
3877:
3862:
3841:
3771:
3746:
3691:
3513:
3438:
3380:
3318:
3214:
2965:
2944:
1870:
1860:
1845:
1835:
1810:
1760:
1725:
1715:
1685:
1670:
1665:
1520:
1435:
1223:
1187:
1108:
987:
705:
343:
2911:
1985:. Some minor taxes are also levied by the local authorities such as the Municipality.
4921:
4666:
4616:
4344:
4233:
4228:
4093:
4073:
4068:
3980:
3975:
3792:
3517:
3299:
2694:"Taxes on the entry of goods into a local area for consumption, use or sale therein."
2240:
Taxes other than stamp duties on transactions in stock exchanges and futures markets
2054:
2034:
1943:
1785:
1770:
1765:
1690:
1490:
1201:
1153:
1093:
1009:
950:
662:
629:
435:
3442:
2477:
House Property, Income from Capital Gains, and Income from Business and Profession.
2084:
List - II entailing the areas on which only the state legislature can make laws, and
2081:
List - I entailing the areas on which only the parliament is competent to make laws,
5169:
4651:
4482:
4334:
4154:
4028:
4023:
4018:
3968:
3857:
3812:
3637:
3505:
3430:
3254:"Only jewellers with over Rs12 crore turnover to pay excise duty: finance ministry"
2802:
2413:
1825:
1750:
1356:
1321:
1301:
1113:
1081:
955:
809:
560:
2636:, 1944, which imposes a duty of excise on goods manufactured or produced in India;
4275:
4253:
4186:
3963:
2256:
Taxes on the consignment of goods in the course of inter-State trade or commerce
2221:
2189:
2026:
1919:
1535:
1393:
1388:
1123:
1086:
997:
962:
864:
788:
624:
584:
550:
460:
450:
445:
440:
358:
2661:
Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000
4366:
4248:
4033:
2671:
1478:
1450:
1425:
1286:
1128:
923:
859:
757:
695:
599:
594:
577:
555:
3584:
3509:
5215:
4915:
4280:
3807:
3766:
2622:
In 2015–2016, the gross tax collection of the centre from excise amounted to
2077:. Schedule VII enumerates these subject matters with the use of three lists:
1550:
1218:
1143:
1034:
967:
901:
869:
736:
678:
639:
619:
589:
504:
425:
420:
395:
385:
327:
2892:
5162:
3817:
3787:
3496:
Jain, Anil Kumar (1987). "Tax Avoidance and Tax Evasion: The Indian Case".
3163:"Swachh Bharat Cess will not be levied on services exempted from tax: CBEC"
2708:
2199:
2074:
2030:
2004:
1931:
1445:
1228:
1197:
1168:
1148:
1039:
1024:
1004:
918:
913:
715:
509:
3210:"GST will change the way India does business: Who will win, who will lose"
478:
5001:
4925:
3922:
3025:"Ministry of Statistics and Program Implementation - Government Of India"
2564:
2559:
2356:
2210:
2170:
2162:
1440:
1178:
1138:
1056:
992:
938:
874:
700:
690:
634:
514:
415:
410:
368:
353:
1993:
collected has to be backed by an accompanying law, passed either by the
3761:
3653:
3549:
3547:
3434:
2754:
Price fixation without proper regulation of production and distribution
2685:
2443:
2375:
Taxes on goods and passengers carried by roads or on inland waterways.
2285:
2107:
1545:
1515:
1398:
1383:
1306:
1238:
1206:
1158:
1133:
1118:
1019:
1014:
982:
908:
614:
609:
430:
390:
336:
3545:
3543:
3541:
3539:
3537:
3535:
3533:
3531:
3529:
3527:
3491:
3489:
3487:
3485:
3258:
3189:"Budget 2016: Service tax proposed to be increased from 14.5% to 15%"
2643:
2402:
2158:
1378:
1296:
1291:
977:
972:
783:
710:
400:
4936:
3589:
78:
4531:
3658:
3524:
3110:"India raises import taxes in move set to spook some foreign firms"
2999:
Distribution of Powers between Centre, States and Local Governments
2424:
2383:
2174:
2166:
2157:
on the following goods manufactured or produced in India namely (a)
1540:
1508:
1192:
1182:
1103:
1098:
1071:
1044:
854:
604:
545:
540:
373:
3482:
2060:
2178:
2135:
2069:, distributes legislative powers including taxation, between the
1351:
1173:
1076:
1066:
405:
363:
3295:"Simplified Central Excise norms for Jewellery Sector notified"
2154:
2139:
1914:
1560:
1371:
1366:
1361:
1163:
1051:
2979:"Direct Taxes Code Bill: Government keen on early enactment".
2782:
5157:
3632:
3136:"New service tax rate of 14% to come into effect from June 1"
2961:"View: Government should reinstate wealth tax in Budget 2017"
2681:
2533:
2009:
1575:
1570:
1565:
1555:
1530:
1525:
1472:
1344:
2494:
is an indirect tax collected on supply of goods or service.
245:
may be in need of reorganization to comply with Knowledge's
5031:
Investigation Division of the Central Board of Direct Taxes
4404:
3274:"Jewellers' strike: Govt seeks alternatives to excise duty"
2808:
Investigation Division of the Central Board of Direct Taxes
2501:: Portion of Tax to central government on intrastate sales.
2017:
21 trillion or US$ 260 billion in 2023).
2700:. The LBT is now partially abolished as of 1 August 2015.
2527:
310:
2843:
Chairperson, Central Board of Indirect Taxes and Customs
3024:
2312:
Duties in respect of succession to agricultural land.
3404:
Local Government Finances: Trends, Issues and Reforms
3085:"Customs Duties In India - International Law - India"
2414:
Taxes on profession, trades, callings and employments
1275:
European Union Common Consolidated Corporate Tax Base
2213:
in respect of property other than agricultural land
2940:"Inheritance tax on HNIs likely to be reintroduced"
190:
may be too technical for most readers to understand
103:. Unsourced material may be challenged and removed.
5043:Chairperson Central Board of Excise & Customs
2992:
2990:
5213:
3332:
2868:"Welcome to India in Business : Investment"
2123:Taxes on income other than agricultural income.
1988:The authority to levy a tax is derived from the
3222:
2061:Constitutionally established scheme of taxation
1981:by virtue of powers conferred to them from the
3351:
3242:, Investment and Technology Promotion Division
2987:
2773:
2507:: Portion of Tax to state on intrastate sales.
2095:
256:to make improvements to the overall structure.
4952:
4547:
3615:
3376:"LBT all but abolished, state's kitty poorer"
3354:"The draconian LBT: Local Body Tax explained"
1951:
5201:Cairn Energy and Government of India dispute
3423:American Economic Journal: Applied Economics
2320:Estate Duty in respect of agricultural land
5185:Tax Deduction and Collection Account Number
5081:Benami Transactions (Prohibition) Act, 1988
3585:Department of Public Expenditure and Reform
3420:
3042:
2783:Governmental attempts to combat tax evasion
2548:Central Board of Indirect Taxes and Customs
2384:Taxes on vehicles suitable for use on roads
2222:Duties in respect of succession to property
66:Learn how and when to remove these messages
5026:Chairperson, Central Board of Direct Taxes
4959:
4945:
4554:
4540:
3622:
3608:
3455:In re 116 taxman.com 878 (AAR - New Delhi)
2838:Chairperson, Central Board of Direct Taxes
1958:
1944:
3204:
3202:
2480:
1467:Institute on Taxation and Economic Policy
290:Learn how and when to remove this message
272:Learn how and when to remove this message
218:Learn how and when to remove this message
202:, without removing the technical details.
163:Learn how and when to remove this message
2798:History of the British salt tax in India
2613:
2511:Integrated Goods and Services Tax (IGST)
3595:Electronic Filing of Income Tax returns
3416:
3414:
3412:
27:Taxes and rules governing them in India
14:
5214:
4516:
3707:Securities and Exchange Board of India
3556:Economic Journal of Development Issues
3553:
3292:
3199:
2958:
2848:McDowell & Company Limited. vs CTO
2751:Operation of ill- thought-out controls
2723:
5137:Voluntary Disclosure of Income Scheme
4966:
4940:
4535:
3603:
3050:THE KERALA ELECTRICITY DUTY ACT, 1963
2906:
2904:
2902:
2499:Central Goods and Services Tax (CGST)
2355::Taxes on the consumption or sale of
200:make it understandable to non-experts
5065:Tax Administration Reform Commission
5055:Central Economic Intelligence Bureau
4561:
4506:
3495:
3409:
3326:
3160:
2959:Nathan, Narendra (6 December 2016),
2272:
229:
174:
101:adding citations to reliable sources
72:
31:
5060:Directorate of Revenue Intelligence
5038:Central Board of Excise and Customs
2813:Directorate of Revenue Intelligence
2665:
2580:Central Board of Excise and Customs
2505:State Goods and Services Tax (SGST)
24:
5132:Pradhan Mantri Garib Kalyan Yojana
2899:
2618:Logo of Customs and Central Excise
25:
5233:
3687:Ministry of Commerce and Industry
3573:
3333:Mhatre, Shridhar (29 July 2011).
2748:Ineffective prosecution machinery
2609:
1282:Global minimum corporate tax rate
47:This article has multiple issues.
4920:
4911:
4910:
4515:
4505:
4496:
4495:
3631:
3580:Union budget and Economic Survey
3293:Market, Capital (29 June 2016),
2893:"Directorate of Town Panchayats"
2532:import & export of goods in
2200:Taxes on capital value of assets
1925:
1913:
747:Base erosion and profit shifting
317:
234:
179:
77:
36:
5127:Income declaration scheme, 2016
3458:
3449:
3396:
3368:
3345:
3306:
3286:
3266:
3246:
3181:
3154:
3128:
3102:
3077:
3059:
2926:"Union Budget 2023-24 Analysis"
2818:States of India by tax revenues
2745:Non-levy of deterrent penalties
2703:
2658:Central Excise Tariff Act, 1985
525:Optimal capital income taxation
88:needs additional citations for
55:or discuss these issues on the
4878:British Indian Ocean Territory
3352:Rao, Ananthram (13 May 2013).
3017:
2972:
2952:
2932:
2918:
2885:
2860:
2714:
2553:
2521:
2487:Goods and Services Tax (India)
2328:Taxes on lands and buildings.
2169:(commonly known as petrol) (d)
1605:List of countries by tax rates
13:
1:
4219:Electronics and semiconductor
2853:
2833:Value-added taxation in India
2688:from the Schedule VII of the
2451:
2304:Taxes on agricultural income
2224:other than agricultural land
1030:Natural resources consumption
18:Central Board of Direct Taxes
3590:Indian Income Tax Department
3236:Ministry of External Affairs
2469:The tax is collected by the
2394:Taxes on animals and boats.
880:United States as a tax haven
7:
2791:
2774:Effects of mass tax evasion
2513:: tax for interstate sales.
2096:Central government of India
10:
5238:
4997:Securities Transaction Tax
3702:Central Statistical Office
2823:Taxation in medieval India
2669:
2652:2016 Union budget of India
2557:
2484:
2455:
2020:
794:Offshore financial centres
684:Repatriation tax avoidance
5193:
5145:
5119:
5086:Expenditure Tax Act, 1987
5073:
5015:
4974:
4906:
4865:
4825:
4567:
4491:
4418:
4387:
4137:
4006:
3946:
3898:
3850:
3780:
3732:Foreign exchange reserves
3727:Foreign direct investment
3697:Economic Advisory Council
3667:
3644:
3510:10.1017/S0026749X00013792
3335:"What is Local Body Tax?"
2912:THE CONSTITUTION OF INDIA
2733:Complicated tax structure
2698:different States in India
2336:Taxes on mineral rights.
1259:Financial transaction tax
349:Property tax equalization
5106:The Income-tax Act, 1961
4627:East Timor (Timor-Leste)
3868:Multi Commodity Exchange
3402:Datta, Abhijit. (1992).
3231:Taxation System in India
2914:(Act). 26 November 1949.
1610:Tax revenue to GDP ratio
1269:Currency transaction tax
850:Liechtenstein tax affair
5175:Tax Collected at Source
4888:Cocos (Keeling) Islands
3712:Enforcement Directorate
2640:Central Sales Tax, 1956
2629:(US$ 34 billion).
2603:(US$ 25 billion).
1317:Permanent establishment
1312:Exchange of Information
815:Financial Secrecy Index
466:Medical savings account
5180:Tax Deducted at Source
5101:Interest Tax Act, 1974
4987:Goods and Services Tax
4308:Science and technology
4244:Information technology
3933:Government initiatives
3161:Sikarwar, Deepshikha.
3067:"Tax Rates-Individual"
2872:indiainbusiness.nic.in
2619:
2492:Goods and Services Tax
2481:Goods and services tax
1212:Vehicle miles traveled
831:Ireland as a tax haven
645:Private tax collection
5050:Income Tax Department
3825:Reserve Bank of India
3279:The Financial Express
3234:, India in Business,
2828:Union budget of India
2739:Shortage of personnel
2690:Constitution of India
2617:
2471:Income Tax Department
2181:and tobacco products
2175:aviation turbine fuel
2053:. A new legislation,
1990:Constitution of India
1983:Constitution of India
885:Panama as a tax haven
837:Ireland v. Commission
805:Conduit and sink OFCs
800:Offshore magic circle
721:Unreported employment
5111:Wealth Tax Act, 1957
5007:Value-added taxation
4802:United Arab Emirates
3913:Economic development
3757:Voluntary guidelines
3752:Industrial licensing
3498:Modern Asian Studies
3169:. The Economic Times
2757:Evasion of sales tax
2051:Wealth Tax Act, 1957
2047:Income Tax Act, 1961
2043:Wealth Tax Act, 1957
1881:United Arab Emirates
1623:Individual Countries
1332:Foreign revenue rule
1124:Inheritance (estate)
843:Leprechaun economics
97:improve this article
5091:Finance Act (India)
4992:Income tax in India
4982:Central Excise Duty
4829:limited recognition
3675:Ministry of Finance
3339:Amazing Maharashtra
3240:Government of India
2736:Frequent amendments
2724:History and methods
2458:Income tax in India
2071:Parliament of India
2067:Indian Constitution
2065:Article 246 of the
1920:Business portal
1615:Tax rates in Europe
1485:Tax Justice Network
1431:Dhammika Dharmapala
934:Airport improvement
742:Transfer mispricing
533:Distribution of Tax
305:Part of a series on
254:editing the article
112:"Taxation in India"
5153:Income Tax Returns
5096:Gift Tax Act, 1958
4325:Telecommunications
3851:Financial services
3772:Atmanirbhar Bharat
3692:Finance Commission
3435:10.1257/app.1.2.53
3319:The Times of India
3215:The Economic Times
3167:The Economic Times
2981:The Times Of India
2966:The Economic Times
2945:The Economic Times
2678:local civic bodies
2634:Central Excise Act
2620:
2591:Krishi Kalyan Cess
2526:Customs duty is a
1975:Central Government
1973:are levied by the
1521:Eight per thousand
1436:James R. Hines Jr.
1327:European Union FTT
344:Government revenue
5222:Taxation in India
5209:
5208:
4968:Taxation in India
4934:
4933:
4871:other territories
4529:
4528:
4054:Jammu and Kashmir
3680:Finance ministers
3322:, 17 January 2014
3300:Business Standard
3116:. 1 February 2020
3071:Galactic Advisors
2449:
2448:
2273:State governments
2268:
2267:
2163:high speed diesel
2075:State Legislature
2055:Direct Taxes Code
1999:State Legislature
1979:State Governments
1968:
1967:
1903:
1902:
1499:
1498:
1491:Tax Policy Center
1234:Negative (income)
1010:Environmental tax
892:
891:
810:Financial centres
630:Tax investigation
568:
567:
436:Tax harmonization
300:
299:
292:
282:
281:
274:
247:layout guidelines
228:
227:
220:
173:
172:
165:
147:
70:
16:(Redirected from
5229:
5170:Indian tax forms
4961:
4954:
4947:
4938:
4937:
4924:
4914:
4913:
4883:Christmas Island
4569:Sovereign states
4562:Taxation in Asia
4556:
4549:
4542:
4533:
4532:
4519:
4518:
4509:
4508:
4499:
4498:
4483:Mumbai Consensus
4049:Himachal Pradesh
3938:Numbering system
3928:Green revolution
3803:Historical Forex
3638:Economy of India
3636:
3635:
3624:
3617:
3610:
3601:
3600:
3564:
3563:
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3081:
3075:
3074:
3063:
3057:
3056:
3054:
3046:
3040:
3039:
3037:
3035:
3021:
3015:
3014:
3013:
3011:
3002:, archived from
2994:
2985:
2984:
2983:. 16 March 2012.
2976:
2970:
2969:
2956:
2950:
2949:
2948:, 5 October 2017
2936:
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2929:
2922:
2916:
2915:
2908:
2897:
2896:
2889:
2883:
2882:
2880:
2878:
2864:
2803:Indian tax forms
2666:Local body taxes
2642:, which imposes
2628:
2626:
2602:
2600:
2588:
2586:
2573:taxable services
2569:monetary benefit
2425:Capitation taxes
2353:Electricity Duty
2277:
2276:
2100:
2099:
2016:
2012:
2007:
1960:
1953:
1946:
1932:Money portal
1930:
1929:
1928:
1918:
1917:
1594:
1593:
1415:
1414:
1322:Transfer pricing
1302:Tax equalization
1276:
1219:Corporate profit
855:Luxembourg Leaks
789:Corporate havens
668:
667:
484:
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321:
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21:
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5210:
5205:
5189:
5141:
5115:
5069:
5011:
4970:
4965:
4935:
4930:
4902:
4870:
4861:
4842:Northern Cyprus
4828:
4821:
4563:
4560:
4530:
4525:
4487:
4414:
4383:
4293:Pharmaceuticals
4133:
4002:
3942:
3908:COVID-19 impact
3894:
3846:
3776:
3663:
3640:
3630:
3628:
3576:
3568:
3567:
3552:
3525:
3494:
3483:
3473:
3471:
3468:
3464:
3463:
3459:
3454:
3450:
3419:
3410:
3401:
3397:
3387:
3385:
3384:. 1 August 2015
3374:
3373:
3369:
3359:
3357:
3350:
3346:
3331:
3327:
3312:
3311:
3307:
3291:
3287:
3282:, 10 March 2016
3272:
3271:
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3252:
3251:
3247:
3228:
3227:
3223:
3218:, 3 August 2016
3208:
3207:
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3187:
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3182:
3172:
3170:
3159:
3155:
3145:
3143:
3134:
3133:
3129:
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3117:
3108:
3107:
3103:
3093:
3091:
3083:
3082:
3078:
3065:
3064:
3060:
3055:(ACT 23). 1963.
3052:
3048:
3047:
3043:
3033:
3031:
3023:
3022:
3018:
3009:
3007:
3006:on 11 June 2007
2996:
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2597:
2584:
2583:
2562:
2556:
2524:
2489:
2483:
2460:
2454:
2275:
2190:Corporation Tax
2159:Petroleum crude
2098:
2063:
2027:inheritance tax
2023:
2014:
2013:(equivalent to
2003:
2002:
1964:
1926:
1924:
1912:
1905:
1904:
1591:
1581:
1580:
1536:Fiscus Judaicus
1511:
1501:
1500:
1459:Advocacy groups
1412:
1404:
1403:
1394:Trade agreement
1389:Free-trade zone
1347:
1337:
1336:
1274:
1254:
1244:
1243:
904:
894:
893:
865:Paradise Papers
706:Debtors' prison
665:
655:
654:
625:Tax preparation
585:Revenue service
580:
570:
569:
481:
471:
470:
451:Double taxation
446:Tax withholding
441:Tax competition
359:Non-tax revenue
339:
296:
285:
284:
283:
278:
267:
261:
258:
252:Please help by
251:
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224:
213:
207:
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196:help improve it
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4503:
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4465:
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4458:Income Tax Act
4455:
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4315:
4305:
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4298:Pulp and paper
4295:
4290:
4289:
4288:
4286:Iron and Steel
4283:
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4096:
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4086:
4081:
4079:Madhya Pradesh
4076:
4071:
4066:
4061:
4056:
4051:
4046:
4041:
4036:
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4026:
4021:
4016:
4014:Andhra Pradesh
4010:
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4000:
3999:
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3918:Liberalisation
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3574:External links
3572:
3566:
3565:
3523:
3504:(2): 233–255.
3481:
3457:
3448:
3408:
3395:
3381:Indian Express
3367:
3344:
3325:
3305:
3285:
3265:
3262:, 4 March 2016
3245:
3221:
3198:
3193:Economic Times
3180:
3153:
3140:Times of India
3127:
3101:
3089:www.mondaq.com
3076:
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2749:
2746:
2743:
2742:High tax rates
2740:
2737:
2734:
2725:
2722:
2716:
2713:
2705:
2702:
2672:Local Body Tax
2670:Main article:
2667:
2664:
2663:
2662:
2659:
2648:
2647:
2637:
2611:
2610:Central excise
2608:
2558:Main article:
2555:
2552:
2540:tax applicable
2523:
2520:
2515:
2514:
2508:
2502:
2485:Main article:
2482:
2479:
2456:Main article:
2453:
2450:
2447:
2446:
2441:
2437:
2436:
2433:
2429:
2428:
2422:
2418:
2417:
2411:
2407:
2406:
2400:
2396:
2395:
2392:
2388:
2387:
2381:
2377:
2376:
2373:
2369:
2368:
2364:
2360:
2359:
2350:
2346:
2345:
2342:
2338:
2337:
2334:
2330:
2329:
2326:
2322:
2321:
2318:
2314:
2313:
2310:
2306:
2305:
2302:
2298:
2297:
2294:
2290:
2289:
2281:
2274:
2271:
2266:
2265:
2262:
2258:
2257:
2254:
2250:
2249:
2246:
2242:
2241:
2238:
2234:
2233:
2230:
2226:
2225:
2219:
2215:
2214:
2208:
2204:
2203:
2197:
2193:
2192:
2187:
2183:
2182:
2148:
2144:
2143:
2129:
2125:
2124:
2115:
2111:
2110:
2104:
2097:
2094:
2089:
2088:
2085:
2082:
2062:
2059:
2022:
2019:
1971:Taxes in India
1966:
1965:
1963:
1962:
1955:
1948:
1940:
1937:
1936:
1935:
1934:
1922:
1907:
1906:
1901:
1900:
1899:
1898:
1893:
1888:
1886:United Kingdom
1883:
1878:
1873:
1868:
1863:
1858:
1853:
1848:
1843:
1838:
1833:
1828:
1823:
1818:
1813:
1808:
1803:
1798:
1793:
1788:
1783:
1778:
1773:
1768:
1763:
1758:
1753:
1748:
1743:
1738:
1733:
1728:
1723:
1718:
1713:
1708:
1703:
1698:
1693:
1688:
1683:
1678:
1673:
1668:
1663:
1658:
1653:
1648:
1643:
1638:
1633:
1625:
1624:
1620:
1619:
1618:
1617:
1612:
1607:
1599:
1598:
1592:
1587:
1586:
1583:
1582:
1579:
1578:
1573:
1568:
1563:
1558:
1553:
1548:
1543:
1538:
1533:
1528:
1523:
1518:
1512:
1507:
1506:
1503:
1502:
1497:
1496:
1495:
1494:
1488:
1482:
1479:Tax Foundation
1476:
1470:
1461:
1460:
1456:
1455:
1454:
1453:
1451:Gabriel Zucman
1448:
1443:
1438:
1433:
1428:
1426:Mihir A. Desai
1420:
1419:
1413:
1410:
1409:
1406:
1405:
1402:
1401:
1396:
1391:
1386:
1381:
1376:
1375:
1374:
1369:
1359:
1354:
1348:
1343:
1342:
1339:
1338:
1335:
1334:
1329:
1324:
1319:
1314:
1309:
1304:
1299:
1294:
1289:
1287:Robin Hood tax
1284:
1279:
1271:
1266:
1261:
1255:
1250:
1249:
1246:
1245:
1242:
1241:
1236:
1231:
1226:
1224:Excess profits
1221:
1216:
1215:
1214:
1209:
1204:
1195:
1190:
1176:
1171:
1166:
1161:
1156:
1151:
1146:
1141:
1136:
1131:
1126:
1121:
1116:
1111:
1109:Gross receipts
1106:
1101:
1096:
1091:
1090:
1089:
1084:
1079:
1074:
1069:
1064:
1059:
1049:
1048:
1047:
1042:
1037:
1032:
1027:
1022:
1017:
1007:
1002:
1001:
1000:
995:
990:
985:
980:
975:
970:
960:
959:
958:
948:
947:
946:
941:
936:
926:
921:
916:
911:
905:
900:
899:
896:
895:
890:
889:
888:
887:
882:
877:
872:
867:
862:
860:Offshore Leaks
857:
852:
847:
846:
845:
840:
825:
824:
823:Major examples
820:
819:
818:
817:
812:
807:
802:
797:
791:
786:
778:
777:
773:
772:
771:
770:
765:
760:
758:Dutch Sandwich
755:
750:
744:
739:
731:
730:
726:
725:
724:
723:
718:
713:
708:
703:
698:
696:Tax resistance
693:
688:
687:
686:
673:
672:
666:
661:
660:
657:
656:
653:
652:
647:
642:
637:
632:
627:
622:
617:
612:
607:
602:
600:Taxable income
597:
595:Tax assessment
592:
587:
581:
576:
575:
572:
571:
566:
565:
564:
563:
558:
553:
548:
543:
535:
534:
530:
529:
528:
527:
522:
517:
512:
507:
502:
497:
489:
488:
487:General Theory
482:
477:
476:
473:
472:
469:
468:
463:
458:
456:Representation
453:
448:
443:
438:
433:
428:
423:
418:
413:
408:
403:
398:
393:
388:
383:
378:
377:
376:
366:
361:
356:
351:
346:
340:
335:
334:
331:
330:
323:
322:
314:
313:
307:
306:
298:
297:
280:
279:
242:
240:
233:
226:
225:
187:
185:
178:
171:
170:
153:September 2007
85:
83:
76:
71:
45:
44:
42:
35:
26:
9:
6:
4:
3:
2:
5234:
5223:
5220:
5219:
5217:
5202:
5199:
5198:
5196:
5194:Notable cases
5192:
5186:
5183:
5181:
5178:
5176:
5173:
5171:
5168:
5164:
5161:
5159:
5156:
5155:
5154:
5151:
5150:
5148:
5144:
5138:
5135:
5133:
5130:
5128:
5125:
5124:
5122:
5118:
5112:
5109:
5107:
5104:
5102:
5099:
5097:
5094:
5092:
5089:
5087:
5084:
5082:
5079:
5078:
5076:
5072:
5066:
5063:
5061:
5058:
5056:
5053:
5051:
5048:
5044:
5041:
5040:
5039:
5036:
5032:
5029:
5027:
5024:
5023:
5021:
5020:
5018:
5014:
5008:
5005:
5003:
5000:
4998:
4995:
4993:
4990:
4988:
4985:
4983:
4980:
4979:
4977:
4973:
4969:
4962:
4957:
4955:
4950:
4948:
4943:
4942:
4939:
4927:
4923:
4919:
4917:
4909:
4908:
4905:
4899:
4896:
4894:
4891:
4889:
4886:
4884:
4881:
4879:
4876:
4875:
4873:
4868:
4864:
4858:
4855:
4853:
4852:South Ossetia
4850:
4848:
4845:
4843:
4840:
4838:
4835:
4834:
4832:
4830:
4824:
4818:
4815:
4813:
4810:
4808:
4805:
4803:
4800:
4798:
4795:
4793:
4790:
4788:
4785:
4783:
4780:
4778:
4775:
4773:
4770:
4768:
4765:
4763:
4760:
4758:
4755:
4753:
4750:
4748:
4745:
4743:
4740:
4738:
4735:
4733:
4730:
4728:
4725:
4723:
4720:
4718:
4715:
4713:
4710:
4708:
4705:
4703:
4700:
4698:
4695:
4693:
4690:
4688:
4685:
4683:
4680:
4678:
4675:
4673:
4670:
4668:
4665:
4663:
4660:
4658:
4655:
4653:
4650:
4648:
4645:
4643:
4640:
4638:
4635:
4633:
4630:
4628:
4625:
4623:
4620:
4618:
4615:
4613:
4610:
4608:
4605:
4603:
4600:
4598:
4595:
4593:
4590:
4588:
4585:
4583:
4580:
4578:
4575:
4574:
4572:
4570:
4566:
4557:
4552:
4550:
4545:
4543:
4538:
4537:
4534:
4522:
4514:
4512:
4504:
4502:
4494:
4493:
4490:
4484:
4481:
4479:
4476:
4474:
4473:Insurance Act
4471:
4469:
4466:
4464:
4463:Companies Act
4461:
4459:
4456:
4454:
4451:
4449:
4446:
4444:
4441:
4439:
4436:
4432:
4429:
4428:
4427:
4424:
4423:
4421:
4417:
4411:
4408:
4406:
4403:
4401:
4398:
4396:
4393:
4392:
4390:
4386:
4380:
4377:
4375:
4372:
4368:
4365:
4363:
4360:
4358:
4355:
4351:
4348:
4347:
4346:
4343:
4342:
4341:
4338:
4336:
4333:
4331:
4328:
4326:
4323:
4321:
4318:
4314:
4313:Biotechnology
4311:
4310:
4309:
4306:
4304:
4301:
4299:
4296:
4294:
4291:
4287:
4284:
4282:
4279:
4278:
4277:
4274:
4270:
4267:
4265:
4262:
4260:
4257:
4255:
4252:
4251:
4250:
4247:
4245:
4242:
4240:
4237:
4235:
4232:
4230:
4227:
4225:
4224:Entertainment
4222:
4220:
4217:
4213:
4210:
4208:
4205:
4203:
4200:
4198:
4195:
4193:
4190:
4189:
4188:
4185:
4183:
4180:
4178:
4175:
4173:
4170:
4168:
4165:
4163:
4160:
4156:
4153:
4151:
4148:
4147:
4146:
4143:
4142:
4140:
4136:
4130:
4127:
4125:
4124:Uttar Pradesh
4122:
4120:
4117:
4115:
4112:
4110:
4107:
4105:
4102:
4100:
4097:
4095:
4092:
4090:
4087:
4085:
4082:
4080:
4077:
4075:
4072:
4070:
4067:
4065:
4062:
4060:
4057:
4055:
4052:
4050:
4047:
4045:
4042:
4040:
4037:
4035:
4032:
4030:
4027:
4025:
4022:
4020:
4017:
4015:
4012:
4011:
4009:
4005:
3997:
3994:
3992:
3989:
3987:
3984:
3983:
3982:
3979:
3977:
3974:
3970:
3967:
3966:
3965:
3962:
3960:
3957:
3955:
3952:
3951:
3949:
3945:
3939:
3936:
3934:
3931:
3929:
3926:
3924:
3921:
3919:
3916:
3914:
3911:
3909:
3906:
3905:
3903:
3901:
3897:
3889:
3886:
3884:
3881:
3880:
3879:
3876:
3874:
3871:
3869:
3866:
3864:
3861:
3859:
3856:
3855:
3853:
3849:
3843:
3840:
3836:
3833:
3831:
3828:
3827:
3826:
3823:
3819:
3816:
3814:
3811:
3809:
3808:Digital rupee
3806:
3804:
3801:
3799:
3796:
3794:
3791:
3790:
3789:
3786:
3785:
3783:
3779:
3773:
3770:
3768:
3767:Make in India
3765:
3763:
3760:
3758:
3755:
3753:
3750:
3748:
3745:
3743:
3740:
3738:
3735:
3733:
3730:
3728:
3725:
3723:
3722:Foreign trade
3720:
3718:
3717:External debt
3715:
3713:
3710:
3708:
3705:
3703:
3700:
3698:
3695:
3693:
3690:
3688:
3685:
3681:
3678:
3677:
3676:
3673:
3672:
3670:
3666:
3660:
3657:
3655:
3652:
3651:
3649:
3647:
3643:
3639:
3634:
3625:
3620:
3618:
3613:
3611:
3606:
3605:
3602:
3596:
3593:
3591:
3588:
3586:
3583:
3581:
3578:
3577:
3571:
3561:
3557:
3550:
3548:
3546:
3544:
3542:
3540:
3538:
3536:
3534:
3532:
3530:
3528:
3519:
3515:
3511:
3507:
3503:
3499:
3492:
3490:
3488:
3486:
3467:
3461:
3452:
3444:
3440:
3436:
3432:
3428:
3424:
3417:
3415:
3413:
3405:
3399:
3383:
3382:
3377:
3371:
3355:
3348:
3340:
3336:
3329:
3321:
3320:
3315:
3309:
3302:
3301:
3296:
3289:
3281:
3280:
3275:
3269:
3261:
3260:
3255:
3249:
3241:
3237:
3233:
3232:
3225:
3217:
3216:
3211:
3205:
3203:
3194:
3190:
3184:
3168:
3164:
3157:
3142:. 19 May 2015
3141:
3137:
3131:
3115:
3111:
3105:
3090:
3086:
3080:
3072:
3068:
3062:
3051:
3045:
3030:
3026:
3020:
3005:
3001:
3000:
2993:
2991:
2982:
2975:
2968:
2967:
2962:
2955:
2947:
2946:
2941:
2935:
2927:
2921:
2913:
2907:
2905:
2903:
2894:
2888:
2873:
2869:
2863:
2859:
2849:
2846:
2844:
2841:
2839:
2836:
2834:
2831:
2829:
2826:
2824:
2821:
2819:
2816:
2814:
2811:
2809:
2806:
2804:
2801:
2799:
2796:
2795:
2789:
2780:
2771:
2769:
2764:
2759:
2756:
2753:
2750:
2747:
2744:
2741:
2738:
2735:
2732:
2731:
2730:
2721:
2712:
2710:
2701:
2699:
2695:
2692:which reads;
2691:
2687:
2683:
2679:
2673:
2660:
2657:
2656:
2655:
2653:
2645:
2641:
2638:
2635:
2632:
2631:
2630:
2627:2.80 trillion
2616:
2607:
2604:
2601:2.10 trillion
2594:
2592:
2581:
2576:
2574:
2570:
2566:
2561:
2551:
2549:
2543:
2541:
2536:
2535:
2529:
2519:
2512:
2509:
2506:
2503:
2500:
2497:
2496:
2495:
2493:
2488:
2478:
2474:
2472:
2467:
2464:
2459:
2445:
2442:
2439:
2438:
2434:
2431:
2430:
2426:
2423:
2420:
2419:
2415:
2412:
2409:
2408:
2404:
2401:
2398:
2397:
2393:
2390:
2389:
2385:
2382:
2379:
2378:
2374:
2371:
2370:
2365:
2362:
2361:
2358:
2354:
2351:
2348:
2347:
2343:
2340:
2339:
2335:
2332:
2331:
2327:
2324:
2323:
2319:
2316:
2315:
2311:
2308:
2307:
2303:
2300:
2299:
2295:
2292:
2291:
2288:
2287:
2284:Taxes as per
2282:
2279:
2278:
2270:
2263:
2260:
2259:
2255:
2252:
2251:
2247:
2244:
2243:
2239:
2236:
2235:
2231:
2228:
2227:
2223:
2220:
2217:
2216:
2212:
2209:
2206:
2205:
2201:
2198:
2195:
2194:
2191:
2188:
2185:
2184:
2180:
2176:
2172:
2168:
2164:
2160:
2156:
2152:
2149:
2146:
2145:
2141:
2137:
2133:
2130:
2127:
2126:
2122:
2120:
2116:
2113:
2112:
2109:
2106:Taxes as per
2105:
2102:
2101:
2093:
2086:
2083:
2080:
2079:
2078:
2076:
2072:
2068:
2058:
2056:
2052:
2048:
2044:
2040:
2036:
2032:
2028:
2018:
2011:
2006:
2000:
1996:
1991:
1986:
1984:
1980:
1976:
1972:
1961:
1956:
1954:
1949:
1947:
1942:
1941:
1939:
1938:
1933:
1923:
1921:
1916:
1911:
1910:
1909:
1908:
1897:
1894:
1892:
1891:United States
1889:
1887:
1884:
1882:
1879:
1877:
1874:
1872:
1869:
1867:
1864:
1862:
1859:
1857:
1854:
1852:
1849:
1847:
1844:
1842:
1839:
1837:
1834:
1832:
1829:
1827:
1824:
1822:
1819:
1817:
1814:
1812:
1809:
1807:
1804:
1802:
1799:
1797:
1794:
1792:
1789:
1787:
1784:
1782:
1779:
1777:
1774:
1772:
1769:
1767:
1764:
1762:
1759:
1757:
1754:
1752:
1749:
1747:
1744:
1742:
1739:
1737:
1734:
1732:
1729:
1727:
1724:
1722:
1719:
1717:
1714:
1712:
1709:
1707:
1704:
1702:
1699:
1697:
1694:
1692:
1689:
1687:
1684:
1682:
1679:
1677:
1674:
1672:
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1597:All Countries
1596:
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1577:
1574:
1572:
1569:
1567:
1564:
1562:
1559:
1557:
1554:
1552:
1551:Tolerance tax
1549:
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1252:International
1248:
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1199:
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1177:
1175:
1172:
1170:
1167:
1165:
1162:
1160:
1157:
1155:
1154:Resource rent
1152:
1150:
1147:
1145:
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1140:
1137:
1135:
1132:
1130:
1127:
1125:
1122:
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989:
986:
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979:
976:
974:
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969:
966:
965:
964:
961:
957:
954:
953:
952:
951:Capital gains
949:
945:
942:
940:
937:
935:
932:
931:
930:
927:
925:
922:
920:
917:
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912:
910:
907:
906:
903:
898:
897:
886:
883:
881:
878:
876:
873:
871:
870:Panama Papers
868:
866:
863:
861:
858:
856:
853:
851:
848:
844:
841:
839:
838:
834:
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832:
829:
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822:
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803:
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782:
781:
780:
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775:
774:
769:
766:
764:
761:
759:
756:
754:
751:
748:
745:
743:
740:
738:
737:Tax inversion
735:
734:
733:
732:
728:
727:
722:
719:
717:
714:
712:
709:
707:
704:
702:
699:
697:
694:
692:
689:
685:
682:
681:
680:
679:Tax avoidance
677:
676:
675:
674:
670:
669:
664:
663:Noncompliance
659:
658:
651:
648:
646:
643:
641:
640:Tax collector
638:
636:
633:
631:
628:
626:
623:
621:
620:Tax residence
618:
616:
613:
611:
608:
606:
603:
601:
598:
596:
593:
591:
590:Revenue stamp
588:
586:
583:
582:
579:
574:
573:
562:
559:
557:
554:
552:
549:
547:
544:
542:
539:
538:
537:
536:
532:
531:
526:
523:
521:
518:
516:
513:
511:
508:
506:
505:Tax incidence
503:
501:
500:Excess burden
498:
496:
493:
492:
491:
490:
486:
485:
480:
475:
474:
467:
464:
462:
459:
457:
454:
452:
449:
447:
444:
442:
439:
437:
434:
432:
429:
427:
426:Tax incentive
424:
422:
421:Tax advantage
419:
417:
414:
412:
409:
407:
404:
402:
399:
397:
394:
392:
389:
387:
384:
382:
381:Tax threshold
379:
375:
372:
371:
370:
367:
365:
362:
360:
357:
355:
352:
350:
347:
345:
342:
341:
338:
333:
332:
329:
328:fiscal policy
326:An aspect of
325:
324:
320:
316:
315:
312:
309:
308:
304:
303:
294:
291:
276:
273:
265:
262:February 2016
255:
249:
248:
243:This article
241:
232:
231:
222:
219:
211:
208:February 2016
201:
197:
191:
188:This article
186:
177:
176:
167:
164:
156:
145:
142:
138:
135:
131:
128:
124:
121:
117:
114: –
113:
109:
108:Find sources:
102:
98:
92:
91:
86:This article
84:
80:
75:
74:
69:
67:
60:
59:
54:
53:
48:
43:
34:
33:
30:
19:
5163:SUGAM ITR-4S
5074:Legislations
4967:
4867:Dependencies
4797:Turkmenistan
4762:Saudi Arabia
4641:
4172:Construction
3954:Billionaires
3788:Indian rupee
3741:
3569:
3559:
3555:
3501:
3497:
3472:. Retrieved
3460:
3451:
3429:(2): 53–63.
3426:
3422:
3403:
3398:
3386:. Retrieved
3379:
3370:
3358:. Retrieved
3356:. Money Life
3347:
3328:
3317:
3308:
3298:
3288:
3277:
3268:
3257:
3248:
3230:
3224:
3213:
3192:
3183:
3171:. Retrieved
3166:
3156:
3144:. Retrieved
3139:
3130:
3118:. Retrieved
3113:
3104:
3094:21 September
3092:. Retrieved
3088:
3079:
3070:
3061:
3044:
3032:. Retrieved
3029:mospi.nic.in
3028:
3019:
3008:, retrieved
3004:the original
2998:
2980:
2974:
2964:
2954:
2943:
2934:
2920:
2887:
2875:. Retrieved
2871:
2862:
2786:
2777:
2765:
2763:
2727:
2718:
2709:Property tax
2707:
2704:Property tax
2693:
2675:
2649:
2639:
2633:
2621:
2605:
2595:
2577:
2568:
2563:
2544:
2531:
2525:
2516:
2510:
2504:
2498:
2490:
2475:
2468:
2461:
2352:
2283:
2269:
2167:motor spirit
2153:: Duties of
2150:
2134:: Duties of
2131:
2117:
2090:
2064:
2031:interest tax
2024:
1987:
1970:
1969:
1851:South Africa
1740:
1446:Joel Slemrod
1114:Hypothecated
1082:Sugary drink
956:Expatriation
835:
753:Double Irish
716:Black market
561:Proportional
510:Laffer curve
495:Price effect
286:
268:
259:
244:
214:
205:
189:
159:
150:
140:
133:
126:
119:
107:
95:Please help
90:verification
87:
63:
56:
50:
49:Please help
46:
29:
5002:Service tax
4926:Asia portal
4827:States with
4747:Philippines
4687:South Korea
4682:North Korea
4577:Afghanistan
4468:Banking Act
4453:SARFESI Act
4374:Electricity
4202:Oil and gas
4192:Electricity
4145:Agriculture
4129:West Bengal
4119:Uttarakhand
4084:Maharashtra
3923:Licence Raj
3878:Black money
3737:Remittances
2877:14 November
2760:Excise duty
2715:Tax evasion
2565:Service tax
2560:Service Tax
2554:Service tax
2522:Custom duty
2357:electricity
2211:Estate duty
2171:natural gas
2151:Excise Duty
2132:Custom Duty
1866:Switzerland
1831:Philippines
1806:New Zealand
1801:Netherlands
1441:Ronen Palan
1179:User charge
998:Value-added
963:Consumption
875:Swiss Leaks
763:Single Malt
701:Tax shelter
691:Tax evasion
650:Tax farming
635:Tax shelter
551:Progressive
515:Optimal tax
416:Tax amnesty
411:Tax holiday
369:Tax bracket
354:Tax revenue
5146:Compliance
4807:Uzbekistan
4782:Tajikistan
4697:Kyrgyzstan
4677:Kazakhstan
4597:Bangladesh
4587:Azerbaijan
4521:Wikiquotes
4264:Television
4239:Healthcare
4162:Automotive
4109:Tamil Nadu
3976:Labour law
3959:Demography
3762:NITI Aayog
3668:Governance
3654:BSE SENSEX
3562:: 124–134.
3173:14 January
3120:3 February
2854:References
2768:corruption
2686:State List
2463:Income Tax
2452:Income tax
2444:Stamp duty
2286:State List
2138:including
2119:Income tax
2108:Union List
2039:wealth tax
2008:1,900,000
1995:Parliament
1776:Kazakhstan
1661:Bangladesh
1656:Azerbaijan
1589:By country
1546:Temple tax
1516:Church tax
1399:ATA Carnet
1384:Free trade
1379:Tariff war
1307:Tax treaty
1188:Congestion
1129:Land value
1020:Eco-tariff
988:Television
944:Solidarity
924:Ad valorem
784:Tax havens
615:Tax shield
610:Tax refund
578:Collection
556:Regressive
431:Tax reform
123:newspapers
52:improve it
4893:Hong Kong
4847:Palestine
4772:Sri Lanka
4767:Singapore
4647:Indonesia
4388:Regulator
4340:Transport
4182:Education
4150:Livestock
4114:Telangana
4104:Rajasthan
4064:Karnataka
4059:Jharkhand
3863:Insurance
3842:Inflation
3747:Subsidies
3646:Companies
3518:146472444
3259:Live Mint
2644:sales tax
1856:Sri Lanka
1821:Palestine
1781:Lithuania
1746:Indonesia
1731:Hong Kong
1651:Australia
1641:Argentina
1509:Religious
1297:Spahn tax
1292:Tobin tax
1144:Pigouvian
1062:Cigarette
1035:Severance
968:Departure
776:Locations
729:Corporate
711:Smuggling
479:Economics
401:Tax shift
396:Deduction
386:Exemption
58:talk page
5216:Category
4916:Category
4837:Abkhazia
4787:Thailand
4742:Pakistan
4722:Mongolia
4717:Maldives
4712:Malaysia
4612:Cambodia
4501:Category
4345:Aviation
4330:Textiles
4269:Printing
4259:FM Radio
4234:Gambling
4229:Forestry
4167:Chemical
4007:By state
3981:Pensions
3888:National
3830:Governor
3781:Currency
3742:Taxation
3659:NIFTY 50
3443:27331525
3388:1 August
3010:18 April
2792:See also
2280:SL. No.
2103:SL. No.
2073:and the
2035:gift tax
1977:and the
1876:Tanzania
1841:Portugal
1816:Pakistan
1696:Colombia
1676:Bulgaria
1541:Leibzoll
1418:Academic
1411:Research
1229:Windfall
1169:Turnover
1149:Property
1099:Georgist
1045:Stumpage
1040:Steering
1025:Landfill
1005:Dividend
929:Aviation
919:Per unit
914:Indirect
605:Tax lien
541:Tax rate
520:Theories
374:Flat tax
337:Policies
311:Taxation
5120:Schemes
4812:Vietnam
4727:Myanmar
4707:Lebanon
4637:Georgia
4592:Bahrain
4582:Armenia
4511:Commons
4335:Tourism
4197:Nuclear
4177:Defence
4155:Fishing
4138:Sectors
4089:Mizoram
4044:Haryana
4039:Gujarat
3969:Poverty
3900:History
3873:Bullion
3858:Banking
3813:Coinage
3798:History
3474:21 June
3114:Reuters
2650:In the
2587:10 lakh
2179:Tobacco
2177:and (f)
2142:duties
2136:customs
2041:, etc.
2021:History
1997:or the
1896:Uruguay
1796:Namibia
1791:Morocco
1756:Ireland
1736:Iceland
1721:Germany
1711:Finland
1706:Denmark
1701:Croatia
1646:Armenia
1636:Algeria
1631:Albania
1278:(CCCTB)
1139:Payroll
1094:General
1087:Tobacco
1057:Alcohol
993:Tourist
939:Landing
671:General
406:Tax cut
364:Tax law
194:Please
137:scholar
5016:Bodies
4857:Taiwan
4792:Turkey
4757:Russia
4692:Kuwait
4672:Jordan
4662:Israel
4622:Cyprus
4607:Brunei
4602:Bhutan
4303:Retail
4276:Mining
4254:Cinema
4187:Energy
4099:Punjab
4094:Odisha
4074:Ladakh
4069:Kerala
3964:Income
3947:People
3883:Bombay
3516:
3441:
3360:14 May
3146:21 May
3034:1 July
2155:excise
2140:export
1871:Taiwan
1861:Sweden
1846:Russia
1836:Poland
1811:Norway
1761:Israel
1726:Greece
1716:France
1686:Canada
1671:Brazil
1666:Bhutan
1561:Kharaj
1469:(ITEP)
1372:Export
1367:Import
1362:Tariff
1352:Custom
1239:Wealth
1164:Surtax
1159:Single
1134:Luxury
1119:Income
1052:Excise
1015:Carbon
909:Direct
796:(OFCs)
749:(BEPS)
461:Unions
391:Credit
139:
132:
125:
118:
110:
5158:ITR-2
5022:CBDT
4975:Taxes
4898:Macau
4817:Yemen
4777:Syria
4752:Qatar
4732:Nepal
4667:Japan
4642:India
4632:Egypt
4617:China
4431:NCLAT
4419:Other
4395:IRDAI
4379:Water
4367:Roads
4357:Ports
4350:Civil
4320:Space
4249:Media
4207:Solar
4029:Delhi
4024:Bihar
4019:Assam
3818:Paisa
3514:S2CID
3469:(PDF)
3439:S2CID
3053:(PDF)
2682:India
2534:India
2403:Tolls
2010:crore
1786:Malta
1771:Japan
1766:Italy
1741:India
1691:China
1576:Zakat
1571:Nisab
1566:Khums
1556:Jizya
1531:Tithe
1526:Teind
1487:(TJN)
1473:Oxfam
1345:Trade
1264:ATTAC
983:Stamp
978:Sales
973:Hotel
902:Types
144:JSTOR
130:books
4737:Oman
4702:Laos
4657:Iraq
4652:Iran
4478:FEMA
4443:IBBI
4438:BIFR
4426:NCLT
4410:IBBI
4405:SEBI
4362:Rail
4281:Coal
4212:Wind
3986:EPFO
3835:Mint
3793:Sign
3476:2023
3390:2015
3362:2013
3175:2016
3148:2015
3122:2020
3096:2018
3036:2017
3012:2009
2879:2016
2253:92B
2245:92A
2173:(e)
2049:and
1826:Peru
1751:Iran
1493:(US)
1481:(US)
1475:(UK)
1357:Duty
1207:Toll
1202:GNSS
1198:Road
1193:Fuel
1104:Gift
1072:Meat
768:CAIA
546:Flat
116:news
4869:and
4448:IBC
4400:RBI
4034:Goa
3996:PPF
3991:NPS
3560:1–2
3506:doi
3431:doi
2680:of
2530:on
2528:tax
2440:63
2432:62
2421:61
2410:60
2399:59
2391:58
2380:57
2372:56
2363:54
2349:53
2341:51
2333:50
2325:49
2317:48
2309:47
2301:46
2293:45
2261:97
2237:90
2229:89
2218:88
2207:87
2196:86
2186:85
2165:(c)
2161:(b)
2147:84
2128:83
2114:82
1681:BVI
1183:fee
1174:Use
1077:Sin
1067:Fat
198:to
99:by
5218::
3570:.
3558:.
3526:^
3512:.
3502:21
3500:.
3484:^
3437:.
3425:.
3411:^
3378:.
3337:.
3316:,
3297:,
3276:,
3256:,
3238:,
3212:,
3201:^
3191:.
3165:.
3138:.
3112:.
3087:.
3069:.
3027:.
2989:^
2963:,
2942:,
2901:^
2870:.
2427:.
2416:.
2405:.
2386:.
2037:,
2033:,
2029:,
61:.
4960:e
4953:t
4946:v
4555:e
4548:t
4541:v
3623:e
3616:t
3609:v
3520:.
3508::
3478:.
3445:.
3433::
3427:1
3392:.
3364:.
3341:.
3195:.
3177:.
3150:.
3124:.
3098:.
3073:.
3038:.
2928:.
2895:.
2881:.
2625:₹
2599:₹
2585:₹
2121::
2015:₹
2005:₹
1959:e
1952:t
1945:v
1200:/
1181:/
293:)
287:(
275:)
269:(
264:)
260:(
250:.
221:)
215:(
210:)
206:(
192:.
166:)
160:(
155:)
151:(
141:·
134:·
127:·
120:·
93:.
68:)
64:(
20:)
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