December 2020
Intermediate to advanced
857 pages
42h 3m
English
Content preview from Business Environment, 4th Edition by Pearson
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14
Direct and
Indirect Taxes
379
CHAPTER OUTLINES
•
Introduction 379
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Governing Authority 379
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Direct Tax 381
•
Income Tax 381
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Corporation Tax: India and the World 382
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Income Exempted Under Section 10 383
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Assessee [Section 2(7)] 384
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Total Income 387
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Customs Tariff 402
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GST Compensation to States 411
INTRODUCTION
A tax is a financial charge imposed upon a taxpayer by a functional authority such
that failure to pay is punishable by law. Taxes consist of direct or indirect taxes and
paid in money. Tax is a means by which governments finance their expenditure by
imposing charges on citizens and corporate entities on income generated. Tax is ...
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