International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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DIRECT TAX REFORMS IN INDIA A CASE STUDY OF PERSONAL INCOME TAX .

    2 Author(s):  VINAYAK MOHAN GUPTA, DR. SANJAY KUMAR RASTOGI

Vol -  3, Issue- 2 ,         Page(s) : 617 - 626  (2012 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

In the present paper an attempt has been made to throw light on direct tax reforms in reference to personal income tax structure in India. The paper briefly analyses the issues relating to high tax burden on people falling under low and medium income groups and low tax burden on higher income group with the help of data given in various budgets of central government.

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Books
1. Kothari and Garg, (2011), Research Methodology: Method and Techniques, New Age International Publishers, New Delhi.
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1. General Budget, 2001-02 to 2011-12
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Websites
1. www.Taxguru.com
2. www.incometaxindia.gov.in
3. www.taxmann.com

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