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Direct Tax Code India 01

Direct Tax Code India 01

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Published by: Suresh Chandrashekhar Mishra on Sep 13, 2010
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10/31/2011

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

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