Greeshma direct tax
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Direct taxes are taxes imposed directly on individuals and corporations. In India, direct taxes are managed by the Central Board of Direct Tax. Examples of direct taxes include income tax, capital gains tax, and corporate tax. Direct taxes have merits like being easy to collect directly from the source and promoting personal responsibility, but they also have demerits like being unpopular due to reducing purchasing power and being easier to evade than indirect taxes.
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This document provides an introduction to direct taxes in India. It defines direct tax as a tax paid directly by an individual or organization to the imposing entity, such as income tax. It cannot be passed on to another entity. The document discusses the proposed Direct Tax Code in India, which aims to reform personal and corporate taxation. It analyzes some key aspects of the proposed code, such as reduced tax rates for most individuals but the removal of many deductions and exemptions. The document provides context on direct tax in India through discussing topics like tax slabs, exemptions, tax collections, and the roles of the Central Board of Direct Taxes and Ministry of Finance.
Tax provision in India l harishankar sahu
The document discusses various types of taxes in India, including direct taxes, indirect taxes, and other taxes. Direct taxes include income tax, wealth tax, gift tax, and corporate tax. They are paid directly by individuals and companies. Indirect taxes include sales tax, service tax, value added tax, customs duty, and excise duty. They can be passed on to consumers. Other taxes levied include professional tax, property tax, entertainment tax, and various cess taxes. The document provides details on definitions, governing acts, and examples of different taxes in India.
Direct Tax
The document discusses the key aspects of direct taxes in India such as income tax, corporation tax, wealth tax, and capital gains tax. It provides definitions and explanations of direct taxes, income tax, and compares direct taxes with indirect taxes. Some of the key points made in the document include:
- Direct taxes are taxes that are directly paid to the government by the taxpayer. They include income tax, corporation tax, and wealth tax.
- Income tax is paid based on an individual's taxable income in a given financial year after deductions and exemptions. Corporation tax is paid by companies on worldwide income.
- Direct taxes cannot be shifted to another entity while indirect taxes can be shifted from one taxpayer to another.
=.pptx
This document provides information on various types of direct taxes in India including income tax, corporation tax, dividend tax, capital gains tax, wealth tax, gift tax, land revenue, agricultural income tax, and professional tax. It notes that direct taxes are paid directly by individuals and organizations to the government. Some key direct taxes discussed include income tax introduced in 1886, corporation tax paid by companies on profits, and capital gains tax applicable to individuals and companies on gains realized from capital assets. Direct taxes are considered equitable as those with higher incomes pay more, and have low collection costs. However, direct taxes are also seen as unpopular, inconvenient, and unsuitable for underdeveloped countries with small tax bases.
Presentation about Direct and Indirect tax
Direct taxes are levied directly on individuals and entities, such as income tax. Indirect taxes are levied on goods and services, and part or all of the tax is passed on to the consumer. The two main types are direct taxes like income tax, and indirect taxes like excise duty, customs duty, VAT, and GST. Taxes provide revenue for government expenditures like defense, education, healthcare, and infrastructure. Goods and Services Tax (GST) is an indirect tax introduced in India in 2017 that replaced other indirect taxes and aims to create a unified national market.
direct tax project - income from capital gains detailed study with illustrati...
This document provides an overview of capital gains taxes in India. It defines key terms like capital asset, transfer, and capital gains. A capital asset is any property held by a taxpayer, excluding some business-related assets. A transfer involves the sale, exchange, or relinquishment of a capital asset. Capital gains are profits made from the transfer of a capital asset. The document discusses the different types of capital assets, what qualifies as a transfer, and how to compute capital gains and losses. It provides examples to illustrate capital gains tax calculations.
Taxation in india
This word file contain all information regarding taxation in india, income tax returns, types of income tax , direct tax, indirect tax, wealth tax, income tax ,excise duty , which helps you to gain knowledge about taxation in brief, and also helps you in making internship report on taxation or income tax.
Lecture_02_Nature and Characteristics of Tax.pptx
This document provides an overview of taxation in India, including its nature and characteristics. It discusses how taxation refers to the process by which the government imposes taxes on individuals and entities to generate revenue and redistribute wealth. It describes the key nature of taxation as the imposition of compulsory payments by legal authority without direct benefit to taxpayers. It also outlines different tax types like direct and indirect taxes, the tax base, and terms like tax elasticity, tax buoyancy, surcharges, and cess. Recent initiatives with tax implications like demonetization and GST introduction are also briefly noted.
taxcultureofpakistananditseffectoneconomy-160507193326.pdf
The document discusses taxation in Pakistan. It provides definitions of direct taxes, which are paid directly to the government, and indirect taxes, which are collected by intermediaries. It notes that the government collects 37% of total tax revenue from direct taxes and 63% from indirect taxes. It also discusses tax evasion, which is illegal, versus tax avoidance, which uses legal loopholes to minimize taxes. Statistics are presented showing low registration and filing rates for corporate and sales taxes. Factors encouraging tax evasion in Pakistan include complicated tax systems, lack of benefits for taxpayers, high tax rates, and lack of strict enforcement. Recommendations to reduce evasion include improved audits, amnesty programs, lower tax rates, simplified systems,
Effectiveness of Tax Deduction at Source (TDS) in India
To Study and analyses all the purposes for which
TDS in India was introduced to ensure whether they are
properly achieved for collection of more revenues to Govt.
Also study major types of tax system in the world. Study
whether Adam smith’s all the four Canon of Taxation are
satisfied by TDS mechanism and to what extent with reasons
there for. To conclude, considering major tax collection
mechanism, whether TDS mechanism is effective or not.
Tax culture of pakistan and its effect on economy
The document discusses taxation in Pakistan. It provides definitions of direct taxes, which are paid directly to the government, and indirect taxes, which are collected by intermediaries. It notes that the government collects 37% of total tax revenue from direct taxes and 63% from indirect taxes. It also discusses tax evasion, which is illegal, versus tax avoidance, which uses legal loopholes. Statistics are given showing low registration and filing rates for corporate and sales taxes. Factors that encourage tax evasion in Pakistan include lack of strict enforcement, complicated systems, lack of benefits for taxpayers, and corruption. Recommendations to reduce evasion include improved audits, amnesty programs, lower rates, simplicity, anti-evasion policies, and
Tax
The document discusses different types of taxes in India. It begins by defining what a tax is and why governments impose taxes. It then discusses the main types of taxes - direct and indirect taxes. Direct taxes include income tax, wealth tax, gift tax, and expenditure tax which individuals must pay directly to the government based on their income or wealth. Indirect taxes include GST, sales tax, service tax, VAT, and customs duty which are added to the price of goods and services and ultimately paid by consumers. The key difference between direct and indirect taxes is how they are collected.
Basic concepts of Tax
1. The document discusses various key concepts related to taxation in India such as direct taxes, indirect taxes, types of taxes including income tax, duty, cess, and surcharge. It provides definitions and explanations of these tax terms.
2. The key highlights are that direct taxes are imposed directly on income and wealth while indirect taxes are imposed on goods and services. Income tax is governed by the Income Tax Act of 1961 which is amended every year by the Finance Act.
3. The document also explains the difference between direct and indirect taxes, taxation system in India, types of taxation including progressive, regressive and proportional, and income tax computation process.
Direct and indirect taxes
The document summarizes the key differences between direct and indirect taxes. Direct taxes include income tax and wealth tax that individuals pay directly to the government. Indirect taxes include sales tax and excise duties that are paid to the government by one entity but ultimately borne by consumers. While direct taxes allow for more control and progressivity based on income, indirect taxes are often seen as less psychologically resisted since costs are included in prices. Both types of taxes have advantages and disadvantages for taxpayers and governments.
Basic concepts
This document provides an introduction to basic concepts in India's income tax law. It defines what a tax is, explaining direct and indirect taxes. Taxes are levied by the government to fund expenses like defense, education, healthcare and infrastructure. The income tax law in India consists of the Income Tax Act of 1961, annual Finance Acts, Income Tax Rules, circulars/notifications, and legal decisions from courts. Income tax is levied on a person's total income in the previous year as classified under various heads like salaries, house property, business/profession, capital gains, and other sources. Deductions are made to arrive at the total taxable income and applicable tax amount.
Similar to Greeshma direct tax (20)
direct tax project - income from capital gains detailed study with illustrati...
direct tax project - income from capital gains detailed study with illustrati...
taxcultureofpakistananditseffectoneconomy-160507193326.pdf
taxcultureofpakistananditseffectoneconomy-160507193326.pdf
Effectiveness of Tax Deduction at Source (TDS) in India
Effectiveness of Tax Deduction at Source (TDS) in India
More from knmbcomtax
Anshad
The document outlines the main sources of public revenue for governments. The key sources are taxes, fees, prices for goods and services, special assessments, fines and penalties, gifts, and borrowings. Public revenue is necessary for governments to fund public expenditures and perform important functions for societal welfare.
Thadeus
The document defines various historical units of measurement used on farms in medieval England. The rod was a unit of length equal to 5 1/2 yards, the furlong was the distance an ox team could plow before resting standardized to 40 rods, and the acre was the amount of land one man could plow in a day with an ox. Larger units included the ox gang which was around 15 acres plowed in a season, the virgate plowed by two oxen, and the carucate plowed by eight oxen which was equal to 8 ox gangs or 4 virgates.
Salini
Taxation is the biggest source of public revenue for modern governments. The equity principle of taxation refers to fairness and justice in distributing the tax burden. Equity has two aspects: horizontal equity means persons equally well-off economically should pay equal taxes, while vertical equity means those better off should pay more taxes than others.
Meera
This document discusses the merits and demerits of indirect taxes. Indirect taxes are imposed on one person but paid by another, usually the consumer. The merits of indirect taxes include convenience of collection, elasticity to respond to economic changes, equity, promotion of social welfare, and progressiveness. However, the demerits are that indirect taxes can be regressive in nature, create uncertainty, discourage saving, be uneconomical, inequitable, and have no direct link to the government collecting the taxes.
Joby
British rule in India imposed various taxes on the traditional agricultural economy including import duties, customs duties, and export duties. The Sea Customs Act of 1878 and the Tariff Act of 1934 further established taxation policies during this time. Overall, British rule saw the imposition of new taxes on India's economy and trade.
Copy of salini
Taxation is the biggest source of public revenue for modern governments. The equity principle of taxation refers to fairness and justice in distributing the tax burden. Horizontal equity means people who are equally well-off economically should pay equal taxes, while vertical equity means those who are better off should pay more taxes than others.
Vidhya tax
A tax is a compulsory payment made by taxpayers to the government without expectation of direct benefits. A good tax system is compulsory, has multiple dimensions like rates and collection methods, is convenient to administer, considers taxpayer attitudes, and changes gradually over time in response to economic shifts. It should also support national goals, generate sufficient revenue, and remain flexible.
Divya taxation during mugal period
Taxes during the Mughal period were collected primarily as land revenue, which was the most important source of income for Mughal rulers. The tax system is documented in contemporary court chronicles like Ain-i-Akbari. Rates of the zazia tax, imposed on non-Muslims, varied based on annual income levels from exempted for those earning less than 52 rupees to 480 dirhams (13 rupees) for those earning over 2,500 rupees annually. The discriminatory tax policies based on religion implemented by some later Mughal rulers contributed to the decline of the Mughal Empire after Aurangzeb's death in 1707.
Sabitha.
The document outlines the characteristics of an ideal tax system. An ideal system should:
1) Observe the fundamental principles or canons of taxation, such as being equitable, convenient, certain, and economical.
2) Be based on the ability-to-pay principle where taxes are allocated according to least sacrifice.
3) Ensure maximum social advantage by having a combination of different tax types, not just one tax.
4) Maintain a balanced mix of various tax types.
5) Apply universally to all individuals without discrimination.
Aswathy.c.s
Jizya was a poll tax charged to non-Muslims in Islamic states, with exemptions for those engaged in military service, women, children, monks, beggars, blind and crippled. The Hindu population was divided into three groups for taxation purposes, with zakat being a fortieth on imports and later abolished on gains by Sikander Lodi, who distributed booty with one-fifth going to the state and the rest to soldiers.
Asha.a.s
Several factors determine a nation's taxable capacity including the size of national income, population size and growth rate, distribution of income and wealth, administrative efficiency, stability and growth of income, purpose and pattern of taxation, economic situations, standard of living, price levels, and political conditions.
Arya
A single tax system levies taxes on only one subject and would be difficult to administer, not producing adequate revenue or a satisfactory distribution of the tax burden. A multiple tax system instead taxes various items, increasing government tax income in a more flexible way while checking tax evasion, but it involves higher collection costs.
Lavanya
After independence in 1947, India's tax system underwent major reforms to mobilize resources for development activities. In 1953, the Taxation Enquiry Commission studied India's central and state indirect taxes and found high levels of tax evasion. In the 1950s, following recommendations from economist Nicholas Kaldor, India introduced an integrated direct tax system along with new taxes like wealth tax and expenditure tax. Recent tax reforms focused on simplification and rationalization through committees and task forces. The 2006-2007 budget aimed to introduce a unified Goods and Services Tax by 2010.
Ajina
Taxable capacity refers to the maximum amount of taxes that can be collected from citizens without negatively impacting production. Economists have defined taxable capacity as either reaching the point where taxpayers must borrow to pay taxes, or as the optimum level of public finances indicated by financial principles. Taxable capacity can be absolute, referring to the maximum without unpleasant effects in a community, or relative, comparing the capacities of different communities. Understanding taxable capacity is significant for public finance administration as taxes are a major source of government revenue.
Suresh tax
The document discusses four canons of taxation: productivity, elasticity, expediency, and coordination. The canon of productivity states that taxes should not interfere with production and maximize income. The canon of elasticity means taxes should be flexible. The canon of expediency refers to considering sound principles like people's views when designing the tax system. The canon of coordination notes that tax collection is difficult, so central and state governments coordinate agencies to collect taxes.
Reemou
Taxation is the biggest source of public revenue for modern governments. It is the legal duty of citizens to pay taxes honestly on income, property, and purchases. A good tax system collects the minimum necessary from citizens based on their ability to pay, ensures maximum social benefits, and applies taxes universally without discrimination. It also maintains simplicity, acceptability to the public, and a balance between different types of taxes to fund common welfare.
Sudheesh tax
This document discusses the impact and incidents of taxation. It notes that the tax incidence is highest for residents and lower for non-residents. It outlines the total income scope for residents as including income received or deemed received in India, as well as income accruing or arising outside India during the previous year. The scope for non-residents includes income received in India and income deemed received or accruing in India.
Salini
Taxation is the biggest source of public revenue for modern governments. The equity principle of taxation refers to fairness and justice in distributing the tax burden. Equity has two aspects: horizontal equity means those equally well-off should pay equal taxes, while vertical equity means those better off should pay more taxes than others.
Rigil
India has a long history of taxation dating back to 1922 when the country saw a major shift in its taxation system. The current system has a well-developed structure that clearly divides tax authority between the central government, state governments, and local bodies. In 1991, India's tax system underwent radical reforms including reducing customs and excise duties, lowering corporate tax rates, widening the tax base, and improving tax administration. Most state governments also replaced sales taxes with value-added tax starting in 2005. The central government levies both direct and indirect taxes.
Ramesh.m
Taxable capacity refers to the maximum amount citizens can contribute to public authorities through taxes without undue strain. Estimating taxable capacity allows governments to determine how much revenue can be raised, mobilize resources for development, and avoid imposing unnecessary taxes that hurt production and consumption. However, pushing taxes too far can curb consumption, cripple industry, and reach a point where additional taxation brings diminishing returns as taxpayers sell assets or take on debt to pay.
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Greeshma direct tax
- 1. WELCOME DIRECT TAX ITS MERITS AND DEMERITS
- 8. THANK YOU by greeshma