This paper briefly explains the tax revenues of the government for the purpose of First B.A., Classes (NEP)

1. Taxes - dOrlrldJ
el d r d, d
{ o$ $c J d 0 Fb d oln ea d ri 9d} ddrio 9d el aJ een d el cro ob d Q d o rj b d er:
dl4 dq addd Sedd *qaQ dalder, daordd* dea zJeaorbQd. adq ^ndl
oadEaJd eso'aoll aocb ddob{ed. mdra.ld esoaobdQ add: dme.rrl9od
daordrlril ddobqd, dode.rdobdr, dOrl egoaob abQ dOrlobedd erooob. dr ?,fdrldq
abeeJ dOrioldl aQdrqd. ?,Ddddo dOri JA$d erQaoddA{pyf deo{,, @60
daoEdrlgrl ,CeBd. doJOadd zos de AQoJ; 6ad, aodnJd e^tl),elbeJde, olndtde
dorlo$d1 JQdrdose-r ab4 do{,Eodr:do3?.
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{,Agende$oberd, dOdeJeaod dqoj, A8#dtond. daoEddr dq {'drl9rioedod
ro"dq aooJlrrlgQ ddrladrdqd, ep$-p6rl, dd, bdea, .3edl ddalcna:, d5d)ru'
drdr3eoJ: dedrltb .aoorb. gogE$$pri€ri arzJrE d'ioder daorddo dea aleuorbgd. ,s
aodeabodeJe daordr'ld: EEIIJO&, ei drbud a:od uoa{6od elnedoed$r.n
oaol:rddQ dttuQ
d0rlrlC Jearlrld"r*fl olorl8uorbqd, e,ocb ded dOrlrl*r dlq ddoe$
rb aodd, olrod do$rl dOrl oadenrbQdolne, erde dri
erdd: dO$d d.3 eJedoinhdrood.
dOj
ded dOrld$ - Direct Taxes
Aadd daorddl mdq {,dnead ded d0r1d9dl- oadrQd. erdrrlCodd,
dOrl, aodBEdeaf dOri, oadd dOrl, dJq dOrl, eoarO. dr dgrl aodoocnfl
ded dOrlrlC"ir Jd0denfld.
eso"o1l
ddra:
erdroldd ds.{obod dede-r dOrfd€d} drodJ drld&adJd€.d. ( .
do d e-i e 3 € & d o d e.tn edo e d olo e fl ao ob r rl c
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Channabasavaiah.H.M., Dept of Economics, S.S.A.G.F.G.College(A), Ballari. Page 1

2. (1) eloootl dOrl (Income Tax):- ?,5odddO eso"ob dOrlo$dl 196l d ercmoJr
dOrl oaolof:{ob JQdenrbQd. eroaol: dOrlo1:d} ddqd$, aodprdeaif aadff,
erudrd: doddtb, gqd*{,, &odo es"lddd Erooa:rlC dree3 JQdenrbQd. dt
dOrlo$di ddqdd erarDoiJd d:eeJ dedaoh clQdenrb{d. edl d,rlSdd d0rlofonQ,
etcmoJrd {rdroead daq,ruq doedode-ro, dOrlob ddrlsfa d*?,.t e doerb{d. aet)
0e3o! aodn^barQ eroaol:dd dree.l AQdetarbd dr dOrl ddrid o4ata:4$iardd)
uoe.rbod aoud* Jf,rOnbQd. oadndreroh iltorldd-drdO ddddOd d)
o(
-ame&erorbdd. A y
1zy aodordeaf dort (corporate rax):- ?,rrdddo -.#&:d eroaord
aadSda:eoarbQd. erde ddoaD
".pd'S!,rJ
dodJdc escnoJ:d dreeJ AQdrd
f^Y'
dree.l JOdr:d dOrloJlq aodBEdeai6 dOrl oodr *Oole;@;Faorddl dOrl ddrld
opr"q Jdr0d:dd, erdd 6ad dodJrld.r C[|6]yoaaa dnda3eaorbgd.
deddodfld dodJoI egoDobd z,odr dnee3 *i{F"d EB$ add, olndlde d0rl
oadSdzJedon?, eso"obd zuocj.r dD{I{ doaaobri9hod dz.qdd, dOrl
dOrloI ddrld/a dooa aied d 9d. ao'"oBrdee,t' d0rlobO dJ{ doinEob
dOri(Minimum Alternate
AdddoI dOrl(Dividend
ejJ&e.t' d0rl(Fringe Benefit Tax), eraqDod
tion Tax), ddlr0dero6 r^groa*Haf d0rl(Securities
Transaction Tax) dqltd:ld.
rtv
)
(3) arcgftftnald dOrl (Capital Gains Tax):- qlodddO arodaad e.roqJd
tAt tAd,[/ t ' aorJ r n ' - rr - ri r-r --r,qr.rr
d0rl q$>- erdoa d.oBddd drooaubod eldld elqJd* drodJ erdoobailQd.
a:ofa-o*Js{&d* oodd, ebdrld), de.t, drdoorltil, ded:ritb, z,noci:rldr abQ dJ&
OadfEdtb, eoorb dnuaudd d:ee.J
"lQdenrbQd.
elodaad enqjd abeOd dOrl ddd)
arodaa€ {,addd1 erduo8,ld. 196l d ego"oI d0rl o,aololll alodaaC eta?,^jd
dOrioJlild add anrlrl9oqn drddqd. ererXdQ arodaad ero?^Jd dOri dt4 beprdQ
erodaaC erodd dOrl. edd aararorddl roadddd etOadd atlee.J aJed ajedofoncbdd.
Channabasavaiah.H.M., Dept of Economics, S.S.A.G.F.G.College(A), Ballari. PageZ

3. Dode"9 eD?.jd dOrlol:d1 s&dd dnooa: #r, $4 alOeb dpefo$d ddlid
droordd eoadd abee.l eJdo oadenilqd.
(4) oodd dOrl_(cift Tax):- ?,DdddO oadd dOrlob l95S dq er{-dodo a:obdl,
?^,e. d.Sob &edO&d erud:rlod, dea eedd? dej antild d$d9 abeej dOrl
d?)jqJr
aadSdaJeaorb{d. dod Jo$ebdg dad &eloard ddddd), ddoedddl, {BedEcb,
dona8, aSdEdJo, dddd., eoarb doa.loQdd: Jed:d erud.lrlodrl9rl dOrl esdd
sdn dleeroh d€eo$ dodrltb Jdrrl boaddo drodrl dotJ d etdo
O(QQd
"beOdd oet) erudoreflrltil, dJ.Qddcb al:4 I atleej d,,3 dOrlo$d)
Ar o(
OQdenrttQd. d.l9 dOrlol:q @Bo daoE qd aarln ooa3rbod croadd*
ddri$J t,Jed zJedolnnd $4 de.tdr ooa,,rfilftjQ oldl JQ$dde €e3.
- Indirect Taxes
roarlOedd: dedaah e;o daoEdd olndde dodrl9rl dOrl oadEdd
aqd, odq ddoe$ dOrl aod: ddol:errbdd. roadnd"erofl dt
?)
dOrlddd1 dd$ ab$1AeFV abee.J JQdenrbqd drQ dd&rl9d} dnuoc drrdd
egdd" dedrld{1$dbd drdrdEerl9od dorJ,&denrbqd dodd atrdrdSrotr
dorl,Eo&d d&Fdbn, addrlg$d duordd* dQailqd. ?,JadddO denrdd* udrod
*+at$#- esoooJld d:ourlde ddoeS d0rld$. ?,rrdddo ddoeg dorldd)
*Lu/drdQ er&qdq aQdr. erdlrldodd, deevo dOrl, a-d"ref dndd, dPe,r, dQrd
dOrl, d{oo5 d:odrldl, {,ded dOrl, a.oal dOri, d:dodoaoa dOrl, eoarb.
F"dq doaSroir dOrld$, dOrl doeOdrl aodeaerarbqd oqd eru{edbod
duaEddr, edo 1,2017 Ood dd& ab4 deaa dOrlo!$"( mOrlo9&d. drrl dd$ eb4
deaa dOrl, d{o dort3 ai:Q o-d"r-f d"r,.3 er{dode)d.
Channabasavaiah.H.M., Dept of Economics, S.S.A.G.F.G.College(A), Ballari. Page 3

4. (1) dd$ dl4 deen dOrl (Goods and Services Tax):- t'lodddO dd$ d:dj deaa
dOrioI$d denrddl 2017 Ood esa0rlog,$dl. dd& $4 dedrlg dpdddo$ d:eej
"lQderorbd
dOrlofond. oindlde dd&d9 erdao dedrlC dPe.lrdOrd eruogdroa
€,Aobob {r8o1nodr doddB dd& drd; deaa dOrlob deOdrl e"Cda}cbQd. dd& dlq
deaa dOrlob, ?*raddd dOrl ddd{obd} dd9eddeario9$dJdd d/adrl, erded
deo{r dd& d:4 deoa dOrl(Central Goods and Servic 'V"*?t dd$ d:d: deero
d0rl(State Goods and Service Tax) abdl doolnedd a Q deaa dOrl(Integrated
dorjbdcarbqd. ' 1- f/
^^
deo$ dd& dl4 deaa UOrftggpcoods and Service Tax):- zoodr cro?3dd.
e,9hd dddJ dr4 dedrlC atreeJ€6$4.dd dr dOrlo$dl AA,i,, dorjdd drrcbqd.
r^qv
Goods and Service Tax). dd& d:dt deuo tO(ry*er* dodd dOrlob$d 40,$
.1 b
.acb deo{ daoEdd ddr-S@-d-e.raaDd.
uoad ddd) State Goods and Service Tax):- oJe3dd erdhd
aitQ dedrl9 darddr dr dOrloIQ aQ,l, dorJ,dd dDcbqd. ed:
daord ol:d aj:oe.raahd.
dlQ deaa d0rl(Integrated Goods and Service Tax):- etoddcnarrlg
aadaarbd dd& eb& dedrld dleeJ deo{, daord AA,$ dorl,&drld
d0rlojland.
* dodeJe 39&dod, dd$ drdl deen dOrloIO dede-r ilDu)d dodd dOrlo]:d)
JQdenrb Qd. 5o/o, Izyo, 18% ab4 28%. dd& atrdj deaa dOri AQaird {,doeJd edd
dd&
u0d"
o
oa{rl9ri doeO,$dO ?.radd daoEdd AQ$.gcbd dOrloI ddrl$ 8ed EBdlohnd.
Channabasavaiah.H.M., Dept of Economics, S.S.A.G.F.G.College(A), Ballari. Page 4

5. (2 dd.d{ dlodrltb (Customs Duties):- qJ-odd daoEddl AA$d ddoegi
dOrid9o {,draraacboahd. ddd{ drtoddafl dedhod doddoerbd dlQ e,9erdrd
dd&rl9 dleeJ JQdenrbdd. erdrcrorbd dd&rlC atreeJ AA$d dOrlol:dl erdrdr drod
aodn abq dqrbt' dddiriC dreeJ JQdDd dtodrldQ eabdr drodrltb aodo
ddolenrbQd. {,doz3oodrod dedrltb d*, eoao$ da}&doCru: $4 debeol:
wdrairdo€.lCq dg&do$cd oadddqn d{d{ d:odrldQ at9,$dotrtt*{$
niodrldQ dd$dd dPu, erdaa nad, er$ero dnddd exlrbeaaan JQdRCiEU.}p.r1aX
d:odrlCe), o-gd&d dqd{ dtod(Basic Customs Duty-Bcnf d?4 dd df
?)7 cf nJ
a
d:o8(Additional Customs Duty/Countervailing Duty-VCD), ddfrr5t6E@(otective Duty),
drO Jdoe0 drod(Anti-Dumping Duty), eogbrlttl atOgr t
.r. r'
(3) eralaoO abod (Excise Dufy):- deoQeob eroso0Ondd, ?,Irddd0 dolnqorbd
r a,,-
-
U
drQ -ldarddrf eru{ebdend dd$rlC dreeJ aqCtr-adoed dOrlofrnd. ddE$d
4- Lt-
dofrO,Sd dgieade deoQeol eraraoO nbod^d$dffiOd en:do"lai-tQd. ecb eruogddol:
dreOd d0riofond;, dolrrdddr
..1$,
eedd dodrnOdoldl rgddOrl
-"-' ---- A:-V-',
L.-
drnrol:drrqd. 2017 dq dd& ddtfib" dOrl d^.dd toOolnd dodd, deoQeob
o 143- o o
eralaoO xi:oddl dodBear
$4 deaa d0rl dOQ
de0 doehd. edd dudoodr dd$d9dl ddd)
#OOO*OO. etdlrlgodd, deS.geOolo erud,dorltb,
dd m.Ceoj:rlti.l. dr auro dd&rl9 a$eeJ dOrl AQdud
tb doobd.
) h /www.startu v. irVc ontent/s ih/en/internati onal/
2)https:llwww.paisabazaar.cornltaxldirect-tax-india/
3 ) http s ://www. coverfox. c om/personal' fi nance/taxldirect-tax/
4) https://www.canarahsbclife.com/tax-universiVarticles/all-about-tax-structure-in-
india.html
5) https ://rryww.bankbazaar.com/taxlcustom-dutv.html
6) https ://www.iasgyan. in/blogs/types-of-taxes-in-india
Channabasavaiah.H.M., Dept of Economics, S.S.A.G.F.G.College(A), Ballari. Page 5
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