PricewaterhouseCoopersDirect Tax Code 2009 –UncodedAugust 2009
PwC
Slide 2PricewaterhouseCoopersAug, 2009
Backdrop
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Current law –Income-tax Act, 1961
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Almost five decades old
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Over 5000 amendments –seriously mutilated!
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New Code in the making for four years
Slide 3PricewaterhouseCoopersAug, 2009
Stated objectives
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Simplicity
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Minimisinglitigation
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Broadbasingthe tax base
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Eliminating exemptions
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