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The Indian Tax Systems

M M Sury (Author)
Synopsis The Indian tax system has become comprehensive and complicated since Independence in 1947. Besides being the main source of revenue, both for the Central and State Governments, It is an effective instrument to realize various socio-economic objectives of national policies. This book traces the structural evolution, explains the legal framework, and describes the present system of taxation in India. It focuses on individual taxes levied by the Central and State Governments. In short, the book provides an exhaustive and critical account of various aspects of the Indian tax system. Changes in tax laws effected by the Finance Act, 1997 have been duly incorporated. The overall approach to the subject is descriptive, analytical, and at places normative.
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Bibliographic information

Title The Indian Tax Systems
Author M M Sury
Format Hardcover
Date published: 01.01.1997
Edition 1st ed.
Language: English
isbn 8187046015
length xx+284p., Tables; Notes; Appendices; Bibliography; Index; 25cm.