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Income tax in India

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Penalties can be levied under §271(1)(c) for concealing or misrepresenting income. Penalties may range from 100 to 300 percent of the tax evaded. Under-reporting or misreporting income is penalized under §270A. Penalties are 50 percent of the tax on under-reported income and 200 percent of the tax on
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Those responsible for registering or maintaining accounting books or other documents with a record of any specified financial transaction must file an annual information return (Form No. 61A). Producers of a cinematographic film during the financial year must file a statement (Form No. 52A) within 30
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was announced for individuals & HUF in Budget 2020 and became effective from financial year 2020-21. According to it, individuals can opt for reduced tax rates with no option for claiming exemptions & deductions. Currently, Indian taxpayers can choose between the old tax regime and the new
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on 24 July 1860, and came into effect immediately. It was divided into 21 parts, with 259 sections. Income was classified in four schedules: i) income from landed property; ii) income from professions and trade; iii) income from securities, annuities and dividends, and iv) income from salaries and
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There was no change in the timeline for tax payment; however, if the deposit of Advance Tax is delayed, a reduced interest rate of 9 percent per annum, or 0.75 percent per month, will be applicable instead of the current rate of 12 percent per annum, or 1 percent, for payment of all taxes falling
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The practice of paying taxes in advance rather than in a single sum at the end of the fiscal year is known as advance tax. These taxes, often known as the 'pay-as-you-earn' scheme, is paid on tax bills above ₹10,000 in installments instead of as a lump sum. The schedule of advance tax payment for
3000:. The department assesses tax under section 143(3) (scrutiny), 144 (best judgement), 147 (income escaping assessment) and 153A (search and seizure). Notices for such assessments are issued under sections 143(2), 148 and 153A, respectively. Time limits are prescribed in section 153. 3665: 2138:
At the time of introduction, it had 7 different slabs. After three years from introduction, Indian Government reduced both the slab count & tax rates under New Tax Regime in Budget 2023, after reports of poor adoption to new tax regime by tax payers
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days of the end of the financial year or within 30 days of the end of production, whichever is earlier. Non-residents with a liaison office in India must deliver Form No. 49A to the assessing officer within sixty days of the end of the financial year.
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The tax rate is 25 percent for domestic companies. For new companies incorporated after 1 October 2019 and beginning production before 31 March 2023, the tax rate is 15 percent. Both rates apply only if a company claims no exemptions or concessions.
3309: 2032:, the British government faced an acute financial crisis. To fill the treasury, the first Income-tax Act was introduced in February 1860 by Sir James Wilson (British India's first finance minister). The act received the assent of the 2006:
is not only wealth; a government's power depended on the strength of its treasury: "From the treasury comes the power of the government, and the earth, whose ornament is the treasury, is acquired by means of the treasury and army."
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A number of laws were enacted to streamline the income-tax laws; the Super-Rich Tax and a new Income-tax Act were passed in 1918. The Act of 1922 significantly changed the Act of 1918 by shifting income-tax administration from the
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Individuals with an income of less than ₹500,000 (less than ₹10,000 of which is from interest) who have not changed jobs are exempt from income tax. Although individual and HUF taxpayers must file their income-tax returns online,
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Income in the activities below is initially computed as business income, after permissible deductions. Thereafter, 40, 35 or 25 percent of the income is treated as business income and the rest is treated as agricultural income.
3144: 3368: 3299: 2092:. The act, which became effective on 1 April 1962, replaced the Indian Income Tax Act, 1922. Current income-tax law is governed by the 1961 act, which has 298 sections and four schedules. 2017:, eulogizing King Dilipa, says: "it was only for the good of his subjects that he collected taxes from them just as the sun draws moisture from the earth to give it back a thousand time." 3400: 3134: 3338: 3493: 2177:
Income derived from such land by agricultural operations, including the processing of agricultural produce, raised or received as rent-in-kind, for the market or for sale
3430: 3644: 3195: 1857: 1433: 3360: 2115:, the government of India allowed taxpayers to declare previously-undisclosed income and pay a one-time 45-percent tax. Declarations totaled 64,275, netting 3254: 2042: 3083: 2103:
to replace the Income Tax Act, 1961 and the Wealth Tax Act. The bill could not pass, however, and lapsed after revocation of the Wealth Tax Act in 2015.
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Taxation has been a function of sovereign states since ancient times. The earliest archaeological evidence of taxation in India is found in
2158:, falls under the 30-percent slab. It increased by an average of 22 percent from 2000 to 2010, encompassing 580,000 income-tax payers. The 1955:. According to the inscription, tax relief was given to the people of Lumbini (who paid one-eighth of their income, instead of one-sixth). 1704: 890: 42: 2950:
An assessing officer may flag a defective return under §139(9). Defects must be rectified by the taxpayer within 15 days of notification.
1579: 147: 1781: 1644: 772: 284: 3330: 3523: 1105: 858: 108: 2358:§80DD – Expenses for medical treatment (including nursing), training and rehabilitation of a permanently-disabled dependent, up to 89: 3485: 3112: 2823:
Interest paid by Indian company or business trust on money borrowed in foreign currency under a loan agreement or long-term bonds
575: 61: 2162:, who fall under the 10- and 20-percent slabs, grew by an average of seven percent annually to 2.78 million income-tax payers. 2112: 757: 353: 2279: 1709: 1428: 46: 2069:
revenue requirement. He submitted an extensive report for a coordinated tax system, and several taxation acts were enacted:
3422: 68: 3634: 2285: 1869: 1714: 678: 3718: 2294: 2170:
According to section 10(1) of the Act, agricultural income is tax-exempt. Section 2(1A) defines agricultural income as:
1412: 708: 2857: 2100: 1900: 1654: 1624: 75: 2873:, including a four-percent health-and-education cess, are levied on the flat rate. Electronic filing is mandatory. 2869:
For foreign companies, the tax rate is 40 percent (50 percent on royalties and technical services). Surcharges and
2336:§80CCG – Rajiv Gandhi Equity Savings Scheme, 2013: 50 percent of investment or ₹25,000 (whichever is lower), up to 2323: 1040: 512: 1906:
The Income Tax Department is the central government's largest revenue generator; total tax revenue increased from
35: 3247: 2997: 2306: 2074: 2033: 1087: 665: 622: 473: 328: 177: 3279: 57: 3076: 2947:
A revised return, under §139(5), may be filed for a normal or belated return by the end of the assessment year.
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or brown crepe manufactured from field latex or coalgum obtained from rubber plants grown by a seller in India
1992:
note that the king received one-sixth of the income from his subjects, in return for protection. According to
3607: 3395: 3284: 2524: 1927: 1868:. Income-tax law consists of the 1961 act, Income Tax Rules 1962, Notifications and Circulars issued by the 1689: 1629: 1140: 1135: 762: 643: 294: 2968:
In the Finance Act, 2021, the government has introduced the following changes on the Income Tax Act, 1961:
2468:- Companies without international transactions, entities requiring auditing, or partners of an audited firm 1873: 1774: 1599: 1484: 1479: 1080: 659: 478: 3723: 3582: 2809:
Interest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company
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to the central government. Another notable feature of the act was that the rules would be outlined by
2070: 1920:(US$ 71 billion) in 2007–08. In 2018–19, direct tax collections reported by the CBDT were about 1877: 1699: 1664: 1639: 1519: 1499: 671: 348: 209: 3545: 3452: 2096: 2061:
was imposed in 1946, and the concept of capital gains has been amended a number of times. In 1956,
2046: 1978:लोके च करादिग्रहणो शास्त्रनिष्ठः स्यात् । — Manu, Sloka 128, Manusmriti ("It is in accordance with 1861: 1719: 1619: 1614: 1559: 1544: 1534: 1529: 1524: 1469: 1459: 1454: 1438: 1308: 1254: 1062: 570: 3304: 3189: 2565: 2078: 1888: 1694: 1684: 1669: 1659: 1634: 1584: 1549: 1539: 1509: 1494: 1489: 1344: 1259: 1052: 1016: 937: 816: 172: 82: 2226: 534: 2981:
Full value of consideration for computation of capital gains on slump sale to be at Fair Value;
2012: 3639: 3056: 3018: 2480: 1988: 1767: 1609: 1594: 1589: 1564: 1514: 1314: 1030: 982: 922: 838: 779: 491: 458: 264: 3139: 1892: 1649: 1574: 1180: 1145: 1125: 942: 910: 784: 638: 389: 2844: 2062: 1965: 1743: 1359: 1217: 1212: 952: 915: 826: 791: 693: 617: 453: 413: 379: 289: 279: 274: 269: 187: 2837:
Interest or other amounts paid to non-residents or a foreign company (except under §115O)
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A belated return, under §139(4), may be filed before the end of the assessment year.
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80RRB – Certified royalties on a patent registered on or after 1 April 2003, up to
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to tax non-agricultural income; agricultural income is defined in Section 10(1) of
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Rent or revenue derived from land in India which is used for agricultural purposes
2154:(US$ 3,000) were exempt from income tax. About one percent of the population, the 2088:, submitted its report on 30 November 1959 and its recommendations took shape in 3165:
Hultzsch, E. (1925). Inscriptions of Asoka. Oxford: Clarendon Press, pp. 164–165
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says that the king has the sovereign power to levy and collect tax according to
1264: 1007: 967: 885: 821: 767: 703: 529: 519: 463: 343: 244: 239: 197: 182: 24: 3300:"Black money haul: Rs 65,250 crore collected through Income Declaration Scheme" 1960: 1853: 1369: 1339: 1222: 1207: 1130: 1067: 1035: 987: 962: 947: 848: 843: 811: 737: 443: 438: 259: 219: 165: 2084:
The Direct Taxes Administration Enquiry Committee, under the chairmanship of
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10 million. Domestic companies pay seven percent on taxable income between
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The 1922 act was amended twenty-nine times between 1939 and 1956. A tax on
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Department of Revenue. Income tax is a key source of government funding.
1364: 1332: 1021: 1011: 932: 927: 900: 873: 683: 433: 374: 369: 202: 3135:"Total direct tax collections for FY18-19 fall short by Rs 83,000 crore" 3576:"Corporate taxpayers must file electronically, point 4 of I T circular" 2840:
As computed by assessing officer on application under §195(2) or 195(3)
1970: 1952: 1895:. Personal tax depends on residential status. The CBDT administers the 1175: 1002: 905: 895: 234: 192: 2881:
Non-corporate taxpayers pay a 10-percent surcharge on income between
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These are permissible deductions according to the Finance Act, 2015:
2002:(a treatise on economics, the art of governance and foreign policy), 1948: 1822: 1384: 1195: 1190: 1185: 992: 880: 3696: 2049:
instead of the act itself. A new Income-tax Act was passed in 1939.
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Sale of coffee grown, cured, roasted and ground by an Indian seller
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was appointed to investigate the Indian tax system in light of the
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Increased tax Incentives for International Finance Service Centre;
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2% (plant, machinery, equipment), 10% (land, building, furniture)
2222: 1399: 1394: 1389: 1379: 1354: 1349: 1296: 1168: 122: 3331:"Union Budget 2023: New vs Old Tax Regime - See What Has Changed" 2905:
100 million. Foreign companies pay two percent on income between
2870: 1872:(CBDT), annual Finance Acts, and judicial pronouncements by the 2499:
On or before 15 September – 45 percent of advance tax liability
3391:"All you need to know about Income Tax Returns for AY 2016–17" 2502:
On or before 15 December – 75 percent of advance tax liability
307: 139: 18: 2972:
Amendments for taxation of income arising from Firm/AOP/BOI;
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On or before 15 March – 100 percent of advance tax liability
2447:§80QQB – Certified book royalties (except textbooks), up to 2355:
50,000 for senior citizens); premium cannot be paid in cash.
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Income derived from saplings or seedlings grown in a nursery
3480: 3478: 3109:"Home – Central Board of Direct Taxes, Government of India" 2929:
Normal return (§139(1)) – Individuals with an income above
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10 million. There is a 15-percent surcharge on income over
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For the assessment year 2016–17, individuals earning up to
3453:"Tax Laws & Rules > Acts > Income-tax Act, 1961" 2496:
On or before 15 June – 15 percent of advance tax liability
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30 November - Companies without international transactions
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5,000 per month or 25 percent of income (whatever is less)
2383:§80EE – Home-loan interest (up to 100,000 on a loan up to 2180:
Income attributable to a farm house, subject to conditions
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Compensation on acquisition of certain immovable property
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Repurchase of unit by Mutual Fund or Unit Trust of India
2630:₹30,000 (single contract); ₹100,000 (multiple contracts) 3009:
misreported income. Late fees are payable under §234F.
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Payment to non-resident sportsmen or sports association
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became established during the 19th century. After the
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Definition of the word "Liable to Tax" is introduced.
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500,000 (over 80) must file a return. Due dates vary.
1099:
European Union Common Consolidated Corporate Tax Base
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Institute of Chartered Accountants of India (2011).
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1,25,000 for a severe disability, as defined by law)
3516:"Tax relief for industries affected by Coronavirus" 2390:§80G – Charitable contributions (50 or 100 percent) 49:. Unsourced material may be challenged and removed. 3486:"E-Filing is mandatory Income is more than 5 lacs" 2240:Sale of coffee grown and cured by an Indian seller 2767:Rent by individual or HUF not liable to tax audit 2683:Payment of deposit under National Savings Scheme 3423:"Evasion of personal tax dips to 59% of mop-up" 2393:§80GG – Rent minus 10 percent of income, up to 1976: 3209: 3207: 3205: 2913:100 million, and five percent on income over 2781:Professional or technical services, royalties 2588:50,000 (over 60). All other interest – ₹5,000 1858:Seventh Schedule to the Constitution of India 1775: 8: 3242: 3240: 3238: 3236: 2925:There are four types of income-tax returns: 2095:The Direct Taxes Code Bill was sponsored in 3194:: CS1 maint: numeric names: authors list ( 2901:100 million, and 12 percent on income over 2303:Stamp duty and registration fees for a home 2037:pensions. Agricultural income was taxable. 3701: 3361:"Why hasn't the new tax regime taken off?" 2647:5% (individual), 10% (domestic companies) 2433:12,500) for individuals with income up to 1782: 1768: 1417: 1238: 496: 312: 130: 3248:"Evolution of Income Tax System in India" 1291:Institute on Taxation and Economic Policy 109:Learn how and when to remove this message 3184:. New Delhi: Deep and Deep Publications. 3039:Comptroller and Auditor General of India 2996:Self-assessment is done on a taxpayer's 2955:Annual information return and statements 2529: 2515:between 20 March 2020 and 30 June 2020. 2492:individual and corporate taxpayers are: 2343:§80D – Medical-insurance premium, up to 2195: 3175: 3173: 3171: 3077:"Growth of Income Tax revenue in India" 3030: 2984:Enhancement of Limit for Tax Audit; and 2937:300,000 (age 60 years to 79 years), or 2861:Number of corporate taxpayers by income 2556:As specified in Part III of I Schedule 2280:Provident and Voluntary Provident Funds 1797:Central Revenue collections in 2007–08 1446: 1420: 1282: 1241: 651: 604: 557: 499: 361: 315: 138: 3187: 2418:80U – Certified-disability deduction ( 2210:Growing and manufacturing tea in India 2188:Mixed agricultural and business income 3089:from the original on 27 February 2012 2711:Commission on sale of lottery tickets 7: 3672:from the original on 14 October 2013 3371:from the original on 1 February 2023 3341:from the original on 1 February 2023 3115:from the original on 2 December 2015 2411:interest for senior citizens, up to 2400:§80TTA – Interest on savings, up to 1913:(US$ 17 billion) in 1997–98 to 47:adding citations to reliable sources 3614:from the original on 25 August 2012 3312:from the original on 4 October 2016 2978:Denial of depreciation on Goodwill; 3433:from the original on 19 April 2014 3403:from the original on 20 April 2016 3221:from the original on 4 August 2019 1803: Personal income tax (17.43%) 14: 3526:from the original on 27 June 2021 3496:from the original on 29 June 2013 2369:§80DDB – Medical expenses, up to 2347:25,000 for self/family and up to 1982:to collect taxes from citizens.") 1106:Global minimum corporate tax rate 3556:from the original on 18 May 2015 3546:"Income Tax rates for Companies" 3463:from the original on 10 May 2018 3260:from the original on 7 July 2020 3147:from the original on 5 June 2020 2584:Banks – ₹10,000 (under age 60); 2426:125,000 for a severe disability) 1749: 1737: 576:Base erosion and profit shifting 146: 23: 3647:from the original on 6 May 2016 3633:Kumar, Kuldip (27 March 2016), 2627:Payment to resident contractors 2113:income declaration scheme, 2016 1852:is governed by Entry 82 of the 354:Optimal capital income taxation 34:needs additional citations for 2753:Purchase of immovable property 2460:The due date for a return is: 1809: Corporate taxes (33.99%) 1429:List of countries by tax rates 1: 3666:"Section 271 of India IT Act" 3215:"The evolution of income-tax" 3182:"Taxation and Indian Economy" 2633:2% (companies); 1% otherwise 2300:Home-loan principal repayment 2021:19th and early 20th centuries 1870:Central Board of Direct Taxes 1831: Customs duties (17.46%) 859:Natural resources consumption 3280:"Impact of DTC on India Inc" 3217:. thehindubusinessline.com. 2380:§80E – Student-loan interest 2377:100,000 for senior citizens) 2312:National Savings Certificate 2295:Equity-Linked Savings Scheme 709:United States as a tax haven 3635:"Readers' Corner: Taxation" 3608:"Annual Information return" 2523:Income tax is also paid by 3740: 2510:Amendments due to COVID-19 2474:31 July – All other filers 2351:15,000 for parents (up to 2324:Life Insurance Corporation 1843: other taxes (11.96%) 623:Offshore financial centres 513:Repatriation tax avoidance 127:Income Tax Department logo 3457:www.incometaxindia.gov.in 3111:. Incometaxindia.gov.in. 2307:Sukanya Samriddhi Account 2099:on 30 August 2010 by the 2075:Expenditure Tax Act, 1957 1951:'s pillar inscription at 1837: Other taxes (8.68%) 1815: Other taxes (2.83%) 1088:Financial transaction tax 178:Property tax equalization 16:Form of taxation in India 2933:250,000 (under age 60), 2322:§80CCC – 2122:(US$ 7.8 billion). 2090:the Income-tax Act, 1961 1889:Hindu Undivided Families 1866:the Income-tax Act, 1961 1434:Tax revenue to GDP ratio 1093:Currency transaction tax 679:Liechtenstein tax affair 3396:Daily News and Analysis 3285:The Hindu Business Line 2525:tax deduction at source 2519:Tax deduction at source 2326:annuity premiums up to 2291:Life-insurance premiums 2071:the wealth-tax Act 1957 2067:Second Five-Year Plan's 1899:, which is part of the 1141:Permanent establishment 1136:Exchange of Information 644:Financial Secrecy Index 295:Medical savings account 2862: 2655:Life-insurance payment 1984: 1041:Vehicle miles traveled 660:Ireland as a tax haven 474:Private tax collection 128: 3427:The Financial Express 2860: 2613:Horse-racing winnings 2570:Subject to provisions 2429:§87A – Rebate (up to 2286:Public Provident Fund 2026:British rule in India 1901:Ministry of Finance's 1897:Income Tax Department 1883:The government taxes 714:Panama as a tax haven 666:Ireland v. Commission 634:Conduit and sink OFCs 629:Offshore magic circle 550:Unreported employment 126: 58:"Income tax in India" 2725:Brokerage commission 2641:Insurance commission 2317:Infrastructure bonds 2205:Agricultural income 1705:United Arab Emirates 1447:Individual Countries 1156:Foreign revenue rule 953:Inheritance (estate) 672:Leprechaun economics 43:improve this article 3719:Income tax in India 3367:. 24 January 2023. 2464:31 October of the 2166:Agricultural income 2047:annual Finance Acts 1850:Income tax in India 1744:Business portal 1439:Tax rates in Europe 1309:Tax Justice Network 1255:Dhammika Dharmapala 763:Airport improvement 571:Transfer mispricing 362:Distribution of Tax 134:Part of a series on 3365:The Times of India 3308:, 1 October 2016, 3305:The Economic Times 3288:, 6 September 2010 2863: 2483:are not required. 2481:digital signatures 2314:(NSC) (VIII Issue) 2079:Gift Tax Act, 1958 1862:central government 1345:Eight per thousand 1260:James R. Hines Jr. 1151:European Union FTT 173:Government revenue 129: 3640:Business Standard 3588:on 4 January 2007 3399:, 16 April 2016, 3062:978-81-8441-290-1 3019:Taxation in India 2964:Finance Act, 2021 2850: 2849: 2261: 2260: 1989:Baudhayana sutras 1860:, empowering the 1792: 1791: 1727: 1726: 1323: 1322: 1315:Tax Policy Center 1063:Negative (income) 839:Environmental tax 721: 720: 639:Financial centres 459:Tax investigation 397: 396: 265:Tax harmonization 119: 118: 111: 93: 3731: 3705: 3700: 3699: 3697:Official website 3682: 3681: 3679: 3677: 3662: 3656: 3655: 3654: 3652: 3630: 3624: 3623: 3621: 3619: 3604: 3598: 3597: 3595: 3593: 3587: 3581:. Archived from 3580: 3572: 3566: 3565: 3563: 3561: 3550:businesssetup.in 3542: 3536: 3535: 3533: 3531: 3512: 3506: 3505: 3503: 3501: 3482: 3473: 3472: 3470: 3468: 3449: 3443: 3442: 3440: 3438: 3421:Santosh Tiwari. 3418: 3412: 3411: 3410: 3408: 3387: 3381: 3380: 3378: 3376: 3357: 3351: 3350: 3348: 3346: 3327: 3321: 3320: 3319: 3317: 3296: 3290: 3289: 3276: 3270: 3269: 3267: 3265: 3259: 3252: 3244: 3231: 3230: 3228: 3226: 3211: 3200: 3199: 3193: 3185: 3180:Jha S M (1990). 3177: 3166: 3163: 3157: 3156: 3154: 3152: 3143:. 2 April 2019. 3140:Moneycontrol.com 3131: 3125: 3124: 3122: 3120: 3105: 3099: 3098: 3096: 3094: 3088: 3081: 3073: 3067: 3066: 3048: 3042: 3035: 2940: 2936: 2932: 2916: 2912: 2908: 2904: 2900: 2896: 2892: 2888: 2884: 2599:Lottery winnings 2587: 2530: 2450: 2443: 2436: 2432: 2425: 2421: 2414: 2403: 2396: 2386: 2376: 2372: 2365: 2361: 2354: 2350: 2346: 2339: 2329: 2275: 2196: 2153: 2151: 2121: 2119: 2101:finance minister 1933: 1925: 1919: 1918:5,889.09 billion 1917: 1912: 1911:1,392.26 billion 1910: 1893:juridical person 1887:of individuals, 1842: 1836: 1830: 1820: 1814: 1808: 1802: 1784: 1777: 1770: 1756:Money portal 1754: 1753: 1752: 1742: 1741: 1418: 1239: 1146:Transfer pricing 1126:Tax equalization 1100: 1048:Corporate profit 684:Luxembourg Leaks 618:Corporate havens 497: 313: 150: 131: 114: 107: 103: 100: 94: 92: 51: 27: 19: 3739: 3738: 3734: 3733: 3732: 3730: 3729: 3728: 3709: 3708: 3695: 3694: 3691: 3686: 3685: 3675: 3673: 3664: 3663: 3659: 3650: 3648: 3632: 3631: 3627: 3617: 3615: 3606: 3605: 3601: 3591: 3589: 3585: 3578: 3574: 3573: 3569: 3559: 3557: 3544: 3543: 3539: 3529: 3527: 3514: 3513: 3509: 3499: 3497: 3484: 3483: 3476: 3466: 3464: 3451: 3450: 3446: 3436: 3434: 3420: 3419: 3415: 3406: 3404: 3389: 3388: 3384: 3374: 3372: 3359: 3358: 3354: 3344: 3342: 3329: 3328: 3324: 3315: 3313: 3298: 3297: 3293: 3278: 3277: 3273: 3263: 3261: 3257: 3250: 3246: 3245: 3234: 3224: 3222: 3213: 3212: 3203: 3186: 3179: 3178: 3169: 3164: 3160: 3150: 3148: 3133: 3132: 3128: 3118: 3116: 3107: 3106: 3102: 3092: 3090: 3086: 3079: 3075: 3074: 3070: 3063: 3050: 3049: 3045: 3036: 3032: 3027: 3015: 3006: 2994: 2966: 2957: 2938: 2934: 2930: 2923: 2914: 2910: 2909:10 million and 2906: 2902: 2898: 2897:10 million and 2894: 2890: 2886: 2882: 2879: 2855: 2845:double taxation 2585: 2553:Exemption limit 2521: 2512: 2489: 2466:assessment year 2458: 2448: 2441: 2434: 2430: 2423: 2419: 2412: 2401: 2394: 2384: 2374: 2370: 2363: 2359: 2352: 2348: 2344: 2337: 2327: 2273: 2266: 2202:Business income 2190: 2168: 2149: 2148: 2145: 2128: 2117: 2116: 2109: 2063:Nicholas Kaldor 2055: 2023: 1945: 1940: 1932:₹11.17 trillion 1931: 1921: 1915: 1914: 1908: 1907: 1847: 1846: 1845: 1844: 1840: 1838: 1834: 1832: 1828: 1826: 1818: 1816: 1812: 1810: 1806: 1804: 1800: 1788: 1750: 1748: 1736: 1729: 1728: 1415: 1405: 1404: 1360:Fiscus Judaicus 1335: 1325: 1324: 1283:Advocacy groups 1236: 1228: 1227: 1218:Trade agreement 1213:Free-trade zone 1171: 1161: 1160: 1098: 1083: 1073: 1072: 733: 723: 722: 694:Paradise Papers 535:Debtors' prison 494: 484: 483: 454:Tax preparation 414:Revenue service 409: 399: 398: 310: 300: 299: 280:Double taxation 275:Tax withholding 270:Tax competition 188:Non-tax revenue 168: 115: 104: 98: 95: 52: 50: 40: 28: 17: 12: 11: 5: 3737: 3735: 3727: 3726: 3721: 3711: 3710: 3707: 3706: 3690: 3689:External links 3687: 3684: 3683: 3657: 3625: 3599: 3567: 3537: 3507: 3474: 3444: 3413: 3382: 3352: 3322: 3291: 3271: 3253:. Shodhganga. 3232: 3201: 3167: 3158: 3126: 3100: 3068: 3061: 3043: 3037:Compiled from 3029: 3028: 3026: 3023: 3022: 3021: 3014: 3011: 3005: 3002: 2993: 2990: 2989: 2988: 2985: 2982: 2979: 2976: 2973: 2965: 2962: 2956: 2953: 2952: 2951: 2948: 2945: 2942: 2922: 2919: 2885:5 million and 2878: 2875: 2854: 2851: 2848: 2847: 2841: 2838: 2835: 2831: 2830: 2827: 2824: 2821: 2817: 2816: 2813: 2810: 2807: 2803: 2802: 2799: 2796: 2793: 2789: 2788: 2785: 2782: 2779: 2775: 2774: 2771: 2768: 2765: 2761: 2760: 2757: 2754: 2751: 2747: 2746: 2743: 2740: 2737: 2733: 2732: 2729: 2726: 2723: 2719: 2718: 2715: 2712: 2709: 2705: 2704: 2701: 2700:Not applicable 2698: 2695: 2691: 2690: 2687: 2684: 2681: 2677: 2676: 2673: 2672:Not applicable 2670: 2667: 2663: 2662: 2659: 2656: 2653: 2649: 2648: 2645: 2642: 2639: 2635: 2634: 2631: 2628: 2625: 2621: 2620: 2617: 2614: 2611: 2607: 2606: 2603: 2600: 2597: 2593: 2592: 2589: 2582: 2581:Other interest 2579: 2575: 2574: 2571: 2568: 2562: 2558: 2557: 2554: 2551: 2548: 2544: 2543: 2540: 2537: 2534: 2520: 2517: 2511: 2508: 2507: 2506: 2503: 2500: 2497: 2488: 2485: 2476: 2475: 2472: 2469: 2457: 2454: 2453: 2452: 2445: 2438: 2427: 2416: 2405: 2398: 2391: 2388: 2381: 2378: 2367: 2356: 2341: 2334: 2331: 2320: 2319: 2318: 2315: 2309: 2304: 2301: 2298: 2292: 2289: 2283: 2265: 2262: 2259: 2258: 2255: 2252: 2248: 2247: 2244: 2241: 2237: 2236: 2233: 2230: 2225:, latex-based 2218: 2217: 2214: 2211: 2207: 2206: 2203: 2200: 2189: 2186: 2185: 2184: 2181: 2178: 2175: 2167: 2164: 2144: 2141: 2132:New Tax Regime 2127: 2126:New Tax Regime 2124: 2108: 2105: 2054: 2051: 2030:Mutiny of 1857 2022: 2019: 1944: 1941: 1939: 1936: 1885:certain income 1839: 1833: 1827: 1825:taxes (20.84%) 1817: 1811: 1805: 1799: 1795: 1794: 1793: 1790: 1789: 1787: 1786: 1779: 1772: 1764: 1761: 1760: 1759: 1758: 1746: 1731: 1730: 1725: 1724: 1723: 1722: 1717: 1712: 1710:United Kingdom 1707: 1702: 1697: 1692: 1687: 1682: 1677: 1672: 1667: 1662: 1657: 1652: 1647: 1642: 1637: 1632: 1627: 1622: 1617: 1612: 1607: 1602: 1597: 1592: 1587: 1582: 1577: 1572: 1567: 1562: 1557: 1552: 1547: 1542: 1537: 1532: 1527: 1522: 1517: 1512: 1507: 1502: 1497: 1492: 1487: 1482: 1477: 1472: 1467: 1462: 1457: 1449: 1448: 1444: 1443: 1442: 1441: 1436: 1431: 1423: 1422: 1416: 1411: 1410: 1407: 1406: 1403: 1402: 1397: 1392: 1387: 1382: 1377: 1372: 1367: 1362: 1357: 1352: 1347: 1342: 1336: 1331: 1330: 1327: 1326: 1321: 1320: 1319: 1318: 1312: 1306: 1303:Tax Foundation 1300: 1294: 1285: 1284: 1280: 1279: 1278: 1277: 1275:Gabriel Zucman 1272: 1267: 1262: 1257: 1252: 1250:Mihir A. Desai 1244: 1243: 1237: 1234: 1233: 1230: 1229: 1226: 1225: 1220: 1215: 1210: 1205: 1200: 1199: 1198: 1193: 1183: 1178: 1172: 1167: 1166: 1163: 1162: 1159: 1158: 1153: 1148: 1143: 1138: 1133: 1128: 1123: 1118: 1113: 1111:Robin Hood tax 1108: 1103: 1095: 1090: 1084: 1079: 1078: 1075: 1074: 1071: 1070: 1065: 1060: 1055: 1053:Excess profits 1050: 1045: 1044: 1043: 1038: 1033: 1024: 1019: 1005: 1000: 995: 990: 985: 980: 975: 970: 965: 960: 955: 950: 945: 940: 938:Gross receipts 935: 930: 925: 920: 919: 918: 913: 908: 903: 898: 893: 888: 878: 877: 876: 871: 866: 861: 856: 851: 846: 836: 831: 830: 829: 824: 819: 814: 809: 804: 799: 789: 788: 787: 777: 776: 775: 770: 765: 755: 750: 745: 740: 734: 729: 728: 725: 724: 719: 718: 717: 716: 711: 706: 701: 696: 691: 689:Offshore Leaks 686: 681: 676: 675: 674: 669: 654: 653: 652:Major examples 649: 648: 647: 646: 641: 636: 631: 626: 620: 615: 607: 606: 602: 601: 600: 599: 594: 589: 587:Dutch Sandwich 584: 579: 573: 568: 560: 559: 555: 554: 553: 552: 547: 542: 537: 532: 527: 525:Tax resistance 522: 517: 516: 515: 502: 501: 495: 490: 489: 486: 485: 482: 481: 476: 471: 466: 461: 456: 451: 446: 441: 436: 431: 429:Taxable income 426: 424:Tax assessment 421: 416: 410: 405: 404: 401: 400: 395: 394: 393: 392: 387: 382: 377: 372: 364: 363: 359: 358: 357: 356: 351: 346: 341: 336: 331: 326: 318: 317: 316:General Theory 311: 306: 305: 302: 301: 298: 297: 292: 287: 285:Representation 282: 277: 272: 267: 262: 257: 252: 247: 242: 237: 232: 227: 222: 217: 212: 207: 206: 205: 195: 190: 185: 180: 175: 169: 164: 163: 160: 159: 152: 151: 143: 142: 136: 135: 117: 116: 31: 29: 22: 15: 13: 10: 9: 6: 4: 3: 2: 3736: 3725: 3722: 3720: 3717: 3716: 3714: 3704: 3698: 3693: 3692: 3688: 3671: 3667: 3661: 3658: 3646: 3642: 3641: 3636: 3629: 3626: 3613: 3609: 3603: 3600: 3584: 3577: 3571: 3568: 3555: 3551: 3547: 3541: 3538: 3525: 3521: 3517: 3511: 3508: 3495: 3491: 3490:CA club india 3487: 3481: 3479: 3475: 3462: 3458: 3454: 3448: 3445: 3432: 3428: 3424: 3417: 3414: 3402: 3398: 3397: 3392: 3386: 3383: 3370: 3366: 3362: 3356: 3353: 3340: 3336: 3332: 3326: 3323: 3311: 3307: 3306: 3301: 3295: 3292: 3287: 3286: 3281: 3275: 3272: 3256: 3249: 3243: 3241: 3239: 3237: 3233: 3220: 3216: 3210: 3208: 3206: 3202: 3197: 3191: 3183: 3176: 3174: 3172: 3168: 3162: 3159: 3146: 3142: 3141: 3136: 3130: 3127: 3114: 3110: 3104: 3101: 3085: 3078: 3072: 3069: 3064: 3058: 3054: 3047: 3044: 3040: 3034: 3031: 3024: 3020: 3017: 3016: 3012: 3010: 3003: 3001: 2999: 2991: 2986: 2983: 2980: 2977: 2974: 2971: 2970: 2969: 2963: 2961: 2954: 2949: 2946: 2943: 2928: 2927: 2926: 2920: 2918: 2917:100 million. 2876: 2874: 2872: 2867: 2859: 2853:Corporate tax 2852: 2846: 2842: 2839: 2836: 2833: 2832: 2828: 2825: 2822: 2819: 2818: 2814: 2811: 2808: 2805: 2804: 2800: 2797: 2794: 2791: 2790: 2786: 2783: 2780: 2777: 2776: 2772: 2769: 2766: 2763: 2762: 2758: 2755: 2752: 2749: 2748: 2744: 2741: 2738: 2735: 2734: 2730: 2727: 2724: 2721: 2720: 2716: 2713: 2710: 2707: 2706: 2702: 2699: 2696: 2693: 2692: 2688: 2685: 2682: 2679: 2678: 2674: 2671: 2668: 2665: 2664: 2660: 2657: 2654: 2651: 2650: 2646: 2643: 2640: 2637: 2636: 2632: 2629: 2626: 2623: 2622: 2618: 2615: 2612: 2609: 2608: 2604: 2601: 2598: 2595: 2594: 2590: 2583: 2580: 2577: 2576: 2572: 2569: 2567: 2563: 2560: 2559: 2555: 2552: 2549: 2546: 2545: 2541: 2539:TDS threshold 2538: 2535: 2532: 2531: 2528: 2526: 2518: 2516: 2509: 2504: 2501: 2498: 2495: 2494: 2493: 2486: 2484: 2482: 2473: 2470: 2467: 2463: 2462: 2461: 2455: 2446: 2439: 2428: 2417: 2410: 2406: 2399: 2392: 2389: 2382: 2379: 2368: 2357: 2342: 2335: 2332: 2325: 2321: 2316: 2313: 2310: 2308: 2305: 2302: 2299: 2296: 2293: 2290: 2287: 2284: 2281: 2278: 2277: 2272:§80C – Up to 2271: 2270: 2269: 2263: 2256: 2253: 2250: 2249: 2245: 2242: 2239: 2238: 2234: 2231: 2228: 2224: 2220: 2219: 2215: 2212: 2209: 2208: 2204: 2201: 2198: 2197: 2194: 2187: 2182: 2179: 2176: 2173: 2172: 2171: 2165: 2163: 2161: 2157: 2142: 2140: 2136: 2133: 2125: 2123: 2120:652.5 billion 2114: 2106: 2104: 2102: 2098: 2093: 2091: 2087: 2086:Mahavir Tyagi 2082: 2080: 2076: 2072: 2068: 2064: 2060: 2059:capital gains 2052: 2050: 2048: 2044: 2038: 2035: 2031: 2027: 2020: 2018: 2016: 2015: 2010: 2005: 2001: 2000: 1995: 1991: 1990: 1983: 1981: 1975: 1973: 1972: 1967: 1963: 1962: 1956: 1954: 1950: 1943:Ancient times 1942: 1937: 1935: 1929: 1924: 1904: 1902: 1898: 1894: 1890: 1886: 1881: 1879: 1875: 1871: 1867: 1863: 1859: 1855: 1851: 1824: 1798: 1785: 1780: 1778: 1773: 1771: 1766: 1765: 1763: 1762: 1757: 1747: 1745: 1740: 1735: 1734: 1733: 1732: 1721: 1718: 1716: 1715:United States 1713: 1711: 1708: 1706: 1703: 1701: 1698: 1696: 1693: 1691: 1688: 1686: 1683: 1681: 1678: 1676: 1673: 1671: 1668: 1666: 1663: 1661: 1658: 1656: 1653: 1651: 1648: 1646: 1643: 1641: 1638: 1636: 1633: 1631: 1628: 1626: 1623: 1621: 1618: 1616: 1613: 1611: 1608: 1606: 1603: 1601: 1598: 1596: 1593: 1591: 1588: 1586: 1583: 1581: 1578: 1576: 1573: 1571: 1568: 1566: 1563: 1561: 1558: 1556: 1553: 1551: 1548: 1546: 1543: 1541: 1538: 1536: 1533: 1531: 1528: 1526: 1523: 1521: 1518: 1516: 1513: 1511: 1508: 1506: 1503: 1501: 1498: 1496: 1493: 1491: 1488: 1486: 1483: 1481: 1478: 1476: 1473: 1471: 1468: 1466: 1463: 1461: 1458: 1456: 1453: 1452: 1451: 1450: 1445: 1440: 1437: 1435: 1432: 1430: 1427: 1426: 1425: 1424: 1421:All Countries 1419: 1414: 1409: 1408: 1401: 1398: 1396: 1393: 1391: 1388: 1386: 1383: 1381: 1378: 1376: 1375:Tolerance tax 1373: 1371: 1368: 1366: 1363: 1361: 1358: 1356: 1353: 1351: 1348: 1346: 1343: 1341: 1338: 1337: 1334: 1329: 1328: 1316: 1313: 1310: 1307: 1304: 1301: 1298: 1295: 1292: 1289: 1288: 1287: 1286: 1281: 1276: 1273: 1271: 1268: 1266: 1263: 1261: 1258: 1256: 1253: 1251: 1248: 1247: 1246: 1245: 1240: 1232: 1231: 1224: 1221: 1219: 1216: 1214: 1211: 1209: 1206: 1204: 1201: 1197: 1194: 1192: 1189: 1188: 1187: 1184: 1182: 1179: 1177: 1174: 1173: 1170: 1165: 1164: 1157: 1154: 1152: 1149: 1147: 1144: 1142: 1139: 1137: 1134: 1132: 1129: 1127: 1124: 1122: 1119: 1117: 1114: 1112: 1109: 1107: 1104: 1101: 1096: 1094: 1091: 1089: 1086: 1085: 1082: 1081:International 1077: 1076: 1069: 1066: 1064: 1061: 1059: 1056: 1054: 1051: 1049: 1046: 1042: 1039: 1037: 1034: 1032: 1028: 1025: 1023: 1020: 1018: 1015: 1014: 1013: 1009: 1006: 1004: 1001: 999: 996: 994: 991: 989: 986: 984: 983:Resource rent 981: 979: 976: 974: 971: 969: 966: 964: 961: 959: 956: 954: 951: 949: 946: 944: 941: 939: 936: 934: 931: 929: 926: 924: 921: 917: 914: 912: 909: 907: 904: 902: 899: 897: 894: 892: 889: 887: 884: 883: 882: 879: 875: 872: 870: 867: 865: 862: 860: 857: 855: 852: 850: 847: 845: 842: 841: 840: 837: 835: 832: 828: 825: 823: 820: 818: 815: 813: 810: 808: 805: 803: 800: 798: 795: 794: 793: 790: 786: 783: 782: 781: 780:Capital gains 778: 774: 771: 769: 766: 764: 761: 760: 759: 756: 754: 751: 749: 746: 744: 741: 739: 736: 735: 732: 727: 726: 715: 712: 710: 707: 705: 702: 700: 699:Panama Papers 697: 695: 692: 690: 687: 685: 682: 680: 677: 673: 670: 668: 667: 663: 662: 661: 658: 657: 656: 655: 650: 645: 642: 640: 637: 635: 632: 630: 627: 624: 621: 619: 616: 614: 611: 610: 609: 608: 603: 598: 595: 593: 590: 588: 585: 583: 580: 577: 574: 572: 569: 567: 566:Tax inversion 564: 563: 562: 561: 556: 551: 548: 546: 543: 541: 538: 536: 533: 531: 528: 526: 523: 521: 518: 514: 511: 510: 509: 508:Tax avoidance 506: 505: 504: 503: 498: 493: 492:Noncompliance 488: 487: 480: 477: 475: 472: 470: 469:Tax collector 467: 465: 462: 460: 457: 455: 452: 450: 449:Tax residence 447: 445: 442: 440: 437: 435: 432: 430: 427: 425: 422: 420: 419:Revenue stamp 417: 415: 412: 411: 408: 403: 402: 391: 388: 386: 383: 381: 378: 376: 373: 371: 368: 367: 366: 365: 360: 355: 352: 350: 347: 345: 342: 340: 337: 335: 334:Tax incidence 332: 330: 329:Excess burden 327: 325: 322: 321: 320: 319: 314: 309: 304: 303: 296: 293: 291: 288: 286: 283: 281: 278: 276: 273: 271: 268: 266: 263: 261: 258: 256: 255:Tax incentive 253: 251: 250:Tax advantage 248: 246: 243: 241: 238: 236: 233: 231: 228: 226: 223: 221: 218: 216: 213: 211: 210:Tax threshold 208: 204: 201: 200: 199: 196: 194: 191: 189: 186: 184: 181: 179: 176: 174: 171: 170: 167: 162: 161: 158: 157:fiscal policy 155:An aspect of 154: 153: 149: 145: 144: 141: 137: 133: 132: 125: 121: 113: 110: 102: 91: 88: 84: 81: 77: 74: 70: 67: 63: 60: –  59: 55: 54:Find sources: 48: 44: 38: 37: 32:This article 30: 26: 21: 20: 3724:Income taxes 3676:17 September 3674:. Retrieved 3660: 3649:, retrieved 3638: 3628: 3618:17 September 3616:. Retrieved 3602: 3590:. Retrieved 3583:the original 3570: 3558:. Retrieved 3549: 3540: 3528:. Retrieved 3519: 3510: 3498:. Retrieved 3489: 3465:. Retrieved 3456: 3447: 3435:. Retrieved 3426: 3416: 3405:, retrieved 3394: 3385: 3373:. Retrieved 3364: 3355: 3343:. Retrieved 3334: 3325: 3314:, retrieved 3303: 3294: 3283: 3274: 3262:. Retrieved 3223:. Retrieved 3181: 3161: 3149:. Retrieved 3138: 3129: 3117:. Retrieved 3103: 3091:. Retrieved 3071: 3052: 3046: 3033: 3007: 2995: 2967: 2958: 2924: 2880: 2868: 2864: 2564:Interest on 2522: 2513: 2490: 2477: 2459: 2409:Time deposit 2387:2.5 million) 2267: 2191: 2169: 2160:middle class 2146: 2143:Tax brackets 2137: 2135:tax regime. 2129: 2110: 2094: 2083: 2056: 2039: 2024: 2013: 2003: 1999:Arthashastra 1997: 1987: 1985: 1979: 1977: 1969: 1959: 1957: 1946: 1905: 1882: 1849: 1848: 1796: 1675:South Africa 1270:Joel Slemrod 943:Hypothecated 911:Sugary drink 785:Expatriation 664: 582:Double Irish 545:Black market 390:Proportional 339:Laffer curve 324:Price effect 120: 105: 96: 86: 79: 72: 65: 53: 41:Please help 36:verification 33: 3592:22 November 3093:16 November 2921:Tax returns 2487:Advance tax 2156:upper class 2053:Present day 2014:Raghuvamsha 1878:high courts 1690:Switzerland 1655:Philippines 1630:New Zealand 1625:Netherlands 1265:Ronen Palan 1008:User charge 827:Value-added 792:Consumption 704:Swiss Leaks 592:Single Malt 530:Tax shelter 520:Tax evasion 479:Tax farming 464:Tax shelter 380:Progressive 344:Optimal tax 245:Tax amnesty 240:Tax holiday 198:Tax bracket 183:Tax revenue 3713:Categories 3520:pib.gov.in 3467:1 November 3375:1 February 3345:1 February 3025:References 2992:Assessment 2877:Surcharges 2756:₹5,000,000 2566:securities 2264:Deductions 2097:Parliament 2077:, and the 2043:provincial 1961:Manusmriti 1928:lakh crore 1854:Union List 1600:Kazakhstan 1485:Bangladesh 1480:Azerbaijan 1413:By country 1370:Temple tax 1340:Church tax 1223:ATA Carnet 1208:Free trade 1203:Tariff war 1131:Tax treaty 1017:Congestion 958:Land value 849:Eco-tariff 817:Television 773:Solidarity 753:Ad valorem 613:Tax havens 444:Tax shield 439:Tax refund 407:Collection 385:Regressive 260:Tax reform 99:April 2016 69:newspapers 3316:1 October 3190:cite book 3151:22 August 3004:Penalties 2843:Avoiding 2456:Due dates 2407:§80TTB – 2276:150,000: 1680:Sri Lanka 1645:Palestine 1605:Lithuania 1570:Indonesia 1555:Hong Kong 1475:Australia 1465:Argentina 1333:Religious 1121:Spahn tax 1116:Tobin tax 973:Pigouvian 891:Cigarette 864:Severance 797:Departure 605:Locations 558:Corporate 540:Smuggling 308:Economics 230:Tax shift 225:Deduction 215:Exemption 3670:Archived 3651:24 April 3645:archived 3612:Archived 3554:Archived 3524:Archived 3494:Archived 3461:Archived 3437:19 April 3431:Archived 3407:24 April 3401:archived 3369:Archived 3339:Archived 3335:NDTV.com 3310:archived 3264:4 August 3255:Archived 3225:4 August 3219:Archived 3145:Archived 3119:18 April 3113:Archived 3084:Archived 3053:Taxation 3041:reports. 3013:See also 2798:₹250,000 2742:₹180,000 2658:₹100,000 2437:5,00,000 2422:75,000; 2373:40,000 ( 2362:75,000 ( 2221:Sale of 2152:2.5 lakh 2009:Kalidasa 1994:Kautilya 1700:Tanzania 1665:Portugal 1640:Pakistan 1520:Colombia 1500:Bulgaria 1365:Leibzoll 1242:Academic 1235:Research 1058:Windfall 998:Turnover 978:Property 928:Georgist 874:Stumpage 869:Steering 854:Landfill 834:Dividend 758:Aviation 748:Per unit 743:Indirect 434:Tax lien 370:Tax rate 349:Theories 203:Flat tax 166:Policies 140:Taxation 3530:16 June 3500:14 July 2784:₹30,000 2770:₹50,000 2728:₹15,000 2714:₹15,000 2644:₹15,000 2616:₹10,000 2602:₹10,000 2536:Payment 2533:Section 2527:(TDS): 2451:300,000 2444:300,000 2330:150,000 2111:In its 2107:Amnesty 2034:Viceroy 1971:Shastra 1958:In the 1953:Lumbini 1938:History 1874:Supreme 1856:of the 1720:Uruguay 1620:Namibia 1615:Morocco 1580:Ireland 1560:Iceland 1545:Germany 1535:Finland 1530:Denmark 1525:Croatia 1470:Armenia 1460:Algeria 1455:Albania 1102:(CCCTB) 968:Payroll 923:General 916:Tobacco 886:Alcohol 822:Tourist 768:Landing 500:General 235:Tax cut 193:Tax law 83:scholar 3560:12 May 3059:  2998:return 2871:cesses 2686:₹2,500 2550:Salary 2415:50,000 2404:10,000 2340:50,000 2297:(ELSS) 2199:Income 2073:, the 1980:Sastra 1949:Ashoka 1926:11.17 1841:  1835:  1829:  1823:Excise 1821:  1819:  1813:  1807:  1801:  1695:Taiwan 1685:Sweden 1670:Russia 1660:Poland 1635:Norway 1585:Israel 1550:Greece 1540:France 1510:Canada 1495:Brazil 1490:Bhutan 1385:Kharaj 1293:(ITEP) 1196:Export 1191:Import 1186:Tariff 1176:Custom 1068:Wealth 993:Surtax 988:Single 963:Luxury 948:Income 881:Excise 844:Carbon 738:Direct 625:(OFCs) 578:(BEPS) 290:Unions 220:Credit 85:  78:  71:  64:  56:  3586:(PDF) 3579:(PDF) 3258:(PDF) 3251:(PDF) 3087:(PDF) 3080:(PDF) 2820:194LC 2806:194LB 2792:194LA 2764:194IB 2750:194IA 2739:Rents 2736:194-I 2680:194EE 2652:194DA 2610:194BB 2288:(PPF) 2282:(VPF) 2227:crepe 2223:latex 2004:artha 1610:Malta 1595:Japan 1590:Italy 1565:India 1515:China 1400:Zakat 1395:Nisab 1390:Khums 1380:Jizya 1355:Tithe 1350:Teind 1311:(TJN) 1297:Oxfam 1169:Trade 812:Stamp 807:Sales 802:Hotel 731:Types 90:JSTOR 76:books 3678:2012 3653:2016 3620:2012 3594:2006 3562:2015 3532:2021 3502:2013 3469:2019 3439:2014 3409:2016 3377:2023 3347:2023 3318:2016 3266:2019 3227:2019 3196:link 3153:2020 3121:2018 3095:2012 3057:ISBN 2801:10% 2787:10% 2778:194J 2722:194H 2708:194G 2703:20% 2694:194F 2689:10% 2675:20% 2666:194E 2638:194D 2624:194C 2619:30% 2605:30% 2596:194B 2591:10% 2578:194A 2573:10% 2542:TDS 2257:60% 2246:75% 2235:65% 2216:60% 2130:The 1986:The 1966:Manu 1876:and 1650:Peru 1575:Iran 1317:(US) 1305:(US) 1299:(UK) 1181:Duty 1036:Toll 1031:GNSS 1027:Road 1022:Fuel 933:Gift 901:Meat 597:CAIA 375:Flat 62:news 2834:195 2829:5% 2815:5% 2773:5% 2759:1% 2731:5% 2717:5% 2661:1% 2561:193 2547:192 2254:40% 2243:25% 2232:35% 2213:40% 2011:'s 1996:'s 1934:). 1505:BVI 1012:fee 1003:Use 906:Sin 896:Fat 45:by 3715:: 3668:. 3643:, 3637:, 3610:. 3552:. 3548:. 3522:. 3518:. 3492:. 3488:. 3477:^ 3459:. 3455:. 3429:. 3425:. 3393:, 3363:. 3337:. 3333:. 3302:, 3282:, 3235:^ 3204:^ 3192:}} 3188:{{ 3170:^ 3137:. 3082:. 3055:. 2081:. 1974:: 1964:, 1880:. 3680:. 3622:. 3596:. 3564:. 3534:. 3504:. 3471:. 3441:. 3379:. 3349:. 3268:. 3229:. 3198:) 3155:. 3123:. 3097:. 3065:. 2939:₹ 2935:₹ 2931:₹ 2915:₹ 2911:₹ 2907:₹ 2903:₹ 2899:₹ 2895:₹ 2891:₹ 2887:₹ 2883:₹ 2826:– 2812:– 2586:₹ 2449:₹ 2442:₹ 2435:₹ 2431:₹ 2424:₹ 2420:₹ 2413:₹ 2402:₹ 2395:₹ 2385:₹ 2375:₹ 2371:₹ 2364:₹ 2360:₹ 2353:₹ 2349:₹ 2345:₹ 2338:₹ 2328:₹ 2274:₹ 2150:₹ 2118:₹ 1930:( 1923:₹ 1916:₹ 1909:₹ 1783:e 1776:t 1769:v 1029:/ 1010:/ 112:) 106:( 101:) 97:( 87:· 80:· 73:· 66:· 39:.

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