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Taxation
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Taxes in India are levied by the Central Government and the State Governments by virtue of powers conferred to them from the Constitution of India.[1] Some minor taxes are also levied by the local authorities such as the Municipality.[2]
The authority to levy a tax is derived from the Constitution of India 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".[3] Therefore, each tax levied or collected has to be backed by an accompanying law, passed either by the Parliament or the State Legislature. 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 ₹1,900,000 crore (equivalent to ₹21 trillion or US$270 billion in 2023).[4]
^"Welcome to India in Business : Investment". indiainbusiness.nic.in. Retrieved 14 November 2016.
^"Directorate of Town Panchayats".
^Cite error: The named reference coi was invoked but never defined (see the help page).
Intelligence States of India by tax revenues Taxationin medieval India Union budget of India Value-added taxationinIndia Chairperson, Central Board of Direct...
This page examines the forms of taxation levied inIndia during the Middle Ages. Ghari was a tax on houses. It was introduced by Allauddin Khilji. Charah...
Double taxation is the levying of tax by two or more jurisdictions on the same income (in the case of income taxes), asset (in the case of capital taxes)...
of population. In the European Union direct taxation remains the sole responsibility of member states. In general, a direct tax is one imposed upon an...
Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislature. The constitution does not have...
trillion). Taxation has been a function of sovereign states since ancient times. The earliest archaeological evidence of taxationinIndia is found in Ashoka's...
Archived from the original on 2021-05-06. Retrieved 2021-05-06. "Taxation and Investment in Argentina 2016" (PDF). Deloitte. Archived (PDF) from the original...
Taxation of salt has occurred inIndia since the earliest times.[citation needed] However, this tax was greatly increased when the British East India...
First Amendment of the Constitution of India, which overhauled the administration of indirect taxationinIndia with the introduction of the Goods and...
Islands Taxationin Peru Taxationin the United States Asia Taxationin China (*Taxationin the People's Republic of China) TaxationinIndiaTaxationin Iran...
Budget 2012 revamped the taxation provisions for services by introducing a new system of taxation of services inIndia. In the new system all services...
India, officially the Republic of India (ISO: Bhārat Gaṇarājya), is a country in South Asia. It is the seventh-largest country by area; the most populous...
Services Tax (GST) inIndia from 1 July 2017. It was introduced as the One Hundred and Twenty Second Amendment Bill of the Constitution of India, The Goods and...
In Bangladesh, India, and Pakistan, a tehsildar, talukdar, or mamlatdar is a land revenue officer accompanied by revenue inspectors. They are in charge...
foreseeable future meant that the income of the company from taxation actually decreased in the long-term because revenues remained fixed while expenses...
Religion inIndia is characterised by a diversity of religious beliefs and practices. Throughout India's history, religion has been an important part...
the Brahmaputra Valley, in October 1861 against the new income and farm taxation policies of the British Indian Empire following the Indian Rebellion of...
Dahsala is an Indian system of land taxation which was introduced in A.D. 1580 under the reign of Akbar. This system was introduced by the finance minister...
caste communities by the erstwhile Kingdom of Tranvancore (in present-day Kerala state of India), and was not applicable to upper caste women of Travancore...
treaty with India, in particular Mauritius and Singapore, which account for 48% of FDI inflow to India. India–Mauritius relations Double Taxation Avoidance...
event or in relation to the subject or object of taxation. Entertainment tax structure inIndia varies across states and is the highest in Uttar Pradesh...
of indirect taxationinIndia. Amalgamating several Central and State taxes into a single tax would mitigate cascading or double taxation, facilitating...
government. Each level of government has its own jurisdiction in matters of legislation, taxation, and administration even though they govern the same citizens...
The Mahalwari system was used inIndia to protect village-level-autonomy. It was introduced by Holt Mackenzie in 1822. The word "Mahalwari" is derived...
of A Cultural History of India (1975), edited by A. L. Basham Chhabra, G S (2005). Advance Study in the History of Modern India (Volume-1: 1707-1803). New...
Profession tax is the tax levied and collected by the state governments inIndia. It is a direct tax. A person earning an income from salary or anyone practicing...
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