Corporate income tax occupies an important position as a major source of revenue of the central government. It has also an important role to play in governing various activities in the corporate sector. There is an attempt to establish a relation between corporate taxation as well as corporate growth in India. Not only the amount of finance that is collected but also the manner in which it is collected is very important. It is more than a decade now since Chelliah Committee submitted its final report and Central Government initiated tax reforms in the country so as to integrate Indian economy with the global economy. Almost all tax systems incorporate provisions which exclude certain items and deduct others from the tax base. These provisions may take the form of exemptions, deductions etc. These tax incentives reduce the amount of tax which would otherwise be payable by a company.This book deals with the impact of tax incentives on the industrial growth of India and highlights other relevant aspects of corporate taxation such as evolution and trend of corporate taxation, corporate tax incidence and other related provisions of the Indian Income Tax Act.
|Number of Pages||248|
|Book Type||Taxation & duties law|
|Country of Manufacture||India|
|Product Brand||LAP LAMBERT Academic Publishing|
|Product Packaging Info||Box|
|In The Box||1 Piece|
|Product First Available On ClickOnCare.com||2015-07-28 00:00:00|