a —SC‘is [eco Oi eih ae ae eae a Tax Jao in India. PO err ealenn COMES) a idee vor Tea ct aoe D> Basic ea) ca Rea cs } Yat 7 4) An Dverviod Q “Finance Bill 5) SO a Definations und Fntome Tax flu, 196), 6) Dyatinckon bekscen Gopitet & Revenue Recaigt/ Expenans. SNE te a CL CRS te 8) rd a AS Lae eee oe LS NCOs ey CMe ae aoe @, Ried Intore. 1 OT LT0 0 oe (4 Si ay aL Ee D) ast > a a al Just Ake Gun drow moisture fem the eth, FG Rc SC oa (a) eae | Ls rae be Giwe it back as ee 2) [E85tJ— British Gow. wu of mer) CaaS] + Efex EL Bie awe ce een raed Tee eas) inaallRC ome a) E29 ee es | SEs A 1D ira ce Ce ec ea) i ee SS Sa > Lentral Bord of Revenus - Cae aa i Shad ON roku le fr ERR Sa) q AL ED ee or ee ache a SC LYM Cds RD te r Ie ea ee AC CR el erid fa E Coos aes) PN canoe vi & extends aL AE ean iey a arene Ta 71a) ae oy aN g eo ae a ee ates OM), aa ton To) ra je Cone Boar Tndirect Taxes Custom - ea NN Teer ye see en rea ael¢ meg) Tntome Tax - ( ~ erent Genel eae Recta OE se es NT Mie Via Rea) ane area! ov collected encepl- ad sie pis ae OO aio Ae Ac eC aT ty a) fc eae cua) Artiete 123— “President aris eee ACTA COMES CTR oC ea) aeenn een eae ieee ned fo aS ae sl Feat Laat a aac) fasiomen Came iro etry) RT a eae a ed a Ln Fata te Em é . Sas eee) aS if u OT ee Cs a ee iH : era ca eros Cac A ne os (ons a Set r BU le sa ome ated on Tnvome. lax oD other than Oe as W celae ee ri roaat asGJ “Basic eras I RET es “daeome Tax is Aevied om the Toted Inwome of We Previous Seo oh ee Person.” Dre Ce a) Qo © Ni a @etet eet ren Q lar} Rules Lorton se Lo) <— Example Ack says, P ? ene digue cea wad ake A + aie (Aare er meiill aon aah Bae Le care Cre esd acces Ce oa Mec 5 Ce Va ee a ee ES a COMET od = Noléficabon uv Credo. ~ PwOphea) a tLe a ray rs — corre a nam nae Cael ge Pa COE Ceo oT a ane Ce Ck ace Ear eS ket Pe en CLK ee li HE@ Notifies ov oa Operas) Hy aA changes in Atbar cro ae ce by cent. Ln Neti fraction \aaiiala rata OU 4eQ@) ICI feature Sant aaa era ae ee i erat) by lca - + id mand iad IT Officers, bub nop cata Caw aro a re)Pei [eek a, OTT nal eter ee aL ee a ee ir 288. ee Pa se Pa wy 6 aT Ee) ep Cs CMe cy ce M3 NS eee en ee + Supreme Court “Gecition oa oA EA Ge treated cg (or) dt @) _Explanahon Lep lanation sce cae a Ad Js for Trak | Defrahon vs 4pr Partiudar section, Al nd Epplaining the meani Le vee ial contaiy defvehios ,ae hoo WON og v nf 4. Ca) ae Toke NY a i eae ne - Co aia PEAT ame SD) oan Keres te Sine with Cg allel ae a a raion van re \ . at 20) ee | ac aaa a Or ere J ee eS © Nett }iaboy Stee] v Leary in VES a) + Grentor - pri ae aa | White shut _, 7 * Theis OPinies. GI aL eee ola Dae ots J [emacs Om ~~ Seurte, h Aes co te Get: a ad deel Py AA TO as Wn ai Boga mcs 7On Thowe & RSS YY 102 H Thame 41 sypiem ox m “Po re Pom} Aum ecerT) aE ae) Re cena ee ee - marr frto to aes mre ey + Céss. ny Tax Tein 18 Feb —> Ac per FROM eee) Taw ecu] ead CA aad Act at) i “4 en Ed prin re ‘or " Bnelge an tents" eines Lia ae) ee a) rr Lane ; i” Noa [Ne ee occa) ac oe 4 ia Pe[Neo re oe ac merwromeae Lee og aS ne Dero a AS+ Apn) 2021 + Financief 21S+ Morh, 2022. are 7 POY en as al aa Cras ot ble have fo Stag wae eye OLncome!— \ ¥ Definite Source. (tead q Ineome) a an be Legal. So ae ir Saat ai iw A gees Mg akan Cemperany [Rao from Trdia, « Ouride India Frans vw May be Cash os Kind. ge a a ea Not an Sntome ae SS - PIN Moner. Samide O] Houserife gory, Hashad money):SPU ee 7) as a BA and Cm ad ay Ea ai ra Con rae eral pan Roen] Pale Ca Oana MS To ar nae Pvanrire Nereis a POLE eS ope mo ns as OS AoE) Sees exceptiors to Fercond eet fone SCR a en Ss oe die OL)) oe Rr rramett re be 3 Soune _§} Intome ad ee it Oe dexked in 5 heads under “DT Aa A Socom Gen Sater VERE ote] = Sneome om House een coe ns Sa ee A cc la ane co eo) res 8 Sawa bm Ofer Sources Cares)isis MYT. louse paca ; enn eT TS Oo ace = Partial Cyemption . larsearmntia MNase saushred some ‘/ Coa eS BICC Amendment 19 lav. aan Se cae ACCT amr tamale) AS ean CSCI MT Zee Sad DIT COC mEEreS Excampla = eC Cae 7 7 PGP — 12 Lakhs- Doar AC deo a Rel a 2 om log ge Ne Cae Pe ee TM ar rrraan Ler ee cnn) oa ee Gr Total Gneame (71) ee a al TY men No MS a — Beduchons ore dren ne given ee WM Seckon Bo if it Te Ctste Cee ae one a a ee yd Ns 0) (TT) (Sechon. 808) Csechon 2 (ysy) ve Snvome Bt CA hae — @TL ad PY aD O ern) Us: Deduchon | (xx) cs ar ald Fi mening Cs rn ; ae | eK Cotes Income mala ae, oe cs ~ ap eR ered craee (Heat Cirae 3 ors (area ATS Income ~_Shot SES RD to ea eo [car A a ca ean ae a collad os IT 42,196) a aoe Peed! a Pe Re dt stall come into foe ™ ate ae Cee eeace ee er a la nce } OMT OOS > Watky bedia vai PATENT Telos OLS Sha Coo ils an TO iat pe five ; (Lane rao2) Seam 4 Basis 4 Charge a one ead Fee eine onmernt year C&T). 4 ob te er on a) Sr eS ae dc ae + an aad rsa Ka) oi eC ued 700) Personi- C-section 231) ro) ene ema ee) BNCex ae) (teas Ne Sy Re Le! tae RTL Ont Camp pao coal a) Parra Lb can i ees alia by Padreship Ae, | —Grpremed ca cm ears aie ae ene“ RO | a aad a a “ ran a CROF) Rr n L Liabitly sa Untinied| Orhy POD ACM MO uate (Qaeda) his il lho qtr ATED a 4 abo Sine) ry) cae { r AEC i set aa ; i} ete Gy. eG Oo | PAN a cy ae oreieee Assocation ion /) Ra a) Peri ad | Oy ° Associakon § oa ne co NN Pa essa cts os 2 4t Coven only eae eee ° ERY is bohvean ne Arar oMe#A mes Calta Sree o fim EFG. - teal od a CO Tre laa) Ce ana local bodin: ee fir Pen mo} re ea Se Tey PREPPY ee eo re rE OLY. CL 2 nas n Ce eei) aa SCA VU) aa aval ee Of Ai as 5) other 12S oe ad an Care OTe ear ew) fea) | I AD aa] Sao (ale ere u Set See aoe oe eT ae Ba Ae Bo} Ba Sat7a) + ea) eM aaaranc| Sind leg €q: TDS no} i Otek: a Caen 4 ae se The Finonciot ae ak re LS ad L re BS fe ied ore rary an whidn imme aan commencing om the Leidoy of Apt] omy yoraie aes eae ce Se seae FA a SOME Me ee alas COLE ed v [coh rea a cet ce CRN Sey eS ee co ee eee err By- 37 2h a et) ae ¥ Pannenner: So OL lee than AD monthg. Si Grenerel Rule ere or ad Ren aa Te So Se [ear eae a Le SONS MY eat Sn ae) (aceea atc ee CL CGanpak Ayo) an) (W Non- Resident ae PN Osetra oI Tae Us a 4 er ay Pre ML OY) Person leaving vey ee Spock eure | i | ars | Kear = 4 cee a See 5 Fon NT ae Seer EU ras Soea Ollaal : 5 a7 ed ire saad Fos Cerrdunt indivduol i Het es a oe ' - , ry ia go ean oe 7 A ere) OEY) ed ae 500001 “fp i4eoo eso Saba CMEC _ Rois CO nee oem acl rar er Te eae tad ies eed CRs POR eer eee i F410 Ceo ee oR ae a Oe ae a oe el alli eas Cea Cea cae a ren Traevdual a Ce Gta BS BAS) Fe 2 c4a a Rebate - Lower is _@) Woof f Tax rs Cn a ie is iC CCC es ame AP aC) OS U2A- (Discussed Joly eae al Cuca) A easel pa eee Cte Te aoa) opie} oad Cut) — yA a Eee een ROOMS Pie ea ee id eos CE Sem cc aC OL eg ea ee ke re a consid it as neswed Tnesrre” Ve Ge SLLres Ee eau Ce ee Pian te) Benes Cara) Sor me a aed coor] irate Ceres, visii2, 12a, SCG vis mA dub net loonie income) A Pea ena FUNA | ane Sra stovads Basic erenphon Limit de Paes Ht ad ROS (Sd ee rg RY ca inc MAAK: tad Cavey Brot eee ‘onal vig 2, LLL Ly fixsk we chow adjus — Lteq U}s yo (a0) Ten __ 4 Seq ols ita CIS) in Oe mn Be) SLY 9) arid #1 loth) a i) ‘S uvcharge:- - Be DY ye Cea te bane a-\) oa in eet ny A Pl en Nr tnd CNN Be aadae a ial a emee DanC mo2A, WA & aD ae ape hy SO Lakh oe F ee eet ee eR ach upto & Lean yA Mia TT ME ese) exceeds & Levee , “f° pa eg Es entre er) th ey PIR YOONe) Exceed = Pyeed ee eee wa a Ome Cao itarmaeaed ee ere ee) See eva Roomwt) as Ce atay| TnL Fae kee) Peele) jo) , A above Lerere | Strec- Ome paint BED) Gv) & Cv) abere ).Fee wa) eae Oi i Te i ya ae So] ae ceo ee aad Cees oe az “re al pe ae ea ere oe ce as Cea) em aaa Lo) ene aaa ena meet 1a a shana) gs as 1s i ‘ - ue Cat] aaTEPESS i — adote! Tneore CES aEEE A i 2 oy Yc 288A = 488 sap © BEL ecsaale Ts PES) 19 eee EA Tax ead Pome aCkyA ata Sea CATE eas I Ls Ce anaes arta Caan balpnee 242,000 nn i ars at Poe Cz) ee) ae aCe te aety Co TL — 4,00,000 so 1 deiae ar L es Cry ne CLS) Nex) 252,000 Sf 12,57 iam Nee ea NLT) yoo ee a —e oer a) ee ane a Cee) Pe SSChy, ws Ce An ea ery mC fosptie poe a a i Bd aad a erred Tar ~ Sem a ed I12500 Lee 4,0b,000 liad nan pXemerons “Toted pEpicoes cae OLA or or 241800(tala ima) So Sc en cota b {oeY Tole} 2LTChuvls — 300,000 Pe alata] CAA Cala ee iaied eT Toe) Sa oe " T i ( Norme] ] = Srna al LL . s ry it cede ae) = 600m _ MELT Pree pone nee a nae eae yy are Lae’ aa —— 39000, Ho i) aie @® \8o,008 1 Tek 4ax ern ae ES ORC ve ooo —Mea ia 400,000 Pratl cTLomL lo} broom mE 200,000 FS faire a Ao ow oTon- to) inng m AelnelAe) att ye as [ a SN cassie ie Et aie 400,000 bee Cn ee coy Pit cooked ances Sood CR worm CLL: Mea ol a 07, (oa) Ean} i Ta) eid Tae Pa) o Hore Race — _ 2aooenr26/ bolons = palais) Pay a wie | ]1£d00 20) aC ne eR CLC) i | “Tax F500 Ca Cd eee) Cte]PGeP 500,000 1? Computed) PaO TD) Ben) Sa IS v7) A coed Stcq Ys 1A 300,07 7 a tr] | ate eee ed i iy ] Nae] Sic bor LLL) Tap Pare R) Cane ac we Pema da aoe CO mbR- MOE a NE Seah ch a eananeee Dw -ty-) UO Sy -t7 L ad cecae eee) eC Pn a eos rie rete Pea, em esr eer ee =1-3°) T=) Pl a a ree ° (Cx = eat 2) ) ee aod pe eee) Se eg 10700 ars Cael pee eeureg Vs We Winning Horse Race ol tal fi 1 Sal: i ea ca) PaO See CL) 2 a) ies en Bom CLL Pen eee) cena] Bree) ae ag (oe ee oe a a Tote} Pre, 29000 (op a pa aie Tax "gsso se oR oR Ie £60 Tae Utility 18160Sea oe cay Fo00d yy 005d Rata.) Fad tom aca UR sete ee writne 3,208 nee OS acu a Ee aes Lfaguls ——“ Weez D Fo,e°0 [12 aaa ore ae) CMe) > tan SY eed FO, a PANS ood aah ana 250,00 14000 on ene anes) ene ee iva NG | hdl HOY. 60 tax Gobilily 1560ec aie Sea orig LEW Pt ay ccm aes Ea —— oe q 1 TE - G0e,00,08 Brome Waa 3 eon Vra29 Y yo ee LR XLT aC, Bak» 5.00, 000. hc aaa a tO ania (Gs Cnn (____—,——— a Yd 26,02,500 Per Sara cena et ae I ed Pecan ahaa ape Or EdA a ae Pea ed re a agi ky Cree eal mmo (ena I ee reed “Tax Rurcharqe | Totel | HEC ici UPAR Oe Pe ee ol PET Pate cy Seo RESO M BCL Sx) Mesias) ip eRe (Ree eee) EY SI Chilocr ¥ 307.) POper RTGS C0) me Taal (2 9,08,090* 107) rc Cian Ps) PaibeiakPaRP aan oe pividird 50 KN ure, os WA BI take eee Oa oe i Particalas —|Lnvone | “Tax Tao Ll ae og Ca Meee ae ae LEE ECOd Dividenol Pere Ne MRO 5 13M Ree ce) cTcy vis 51,00,000] 500.000 FSO |S75000 | 23000 12Kae cease [ets sere Te Teta} Income 2°91 hee i an Norme] Tnome ST rere CoS ae ECLA L) LTCG -» j.Sdex X107 Vad (10,00 00) ins00 a2) SCOR T Ly eas Re) an x ao. ———_+ 39,00,009 Cen aY Lo Totel tax aan 500 Lice aaa cl nica ce PEC REE Dime ba ORD ao aw ca Cerra eS 7 OO LICH vs 2A, greg vis 11, Divdedl erteed = 2eore (enn Mania) eal oO Ty oa eePGBP — 42,00,000 rao eo re saa aes Pa Tad eet eines OTN a aia ca Crete rsa) Nowmol TE 200,000 cs Upte Aas) Teo Pr alee Leer Kon 3A geoom kee a ee Ed asa aR ce is ela Dk aCe ace yt etekben sot Dimadlind ~ 10,00, 00D Teg vis 2A - 1, 90,00,00d oo Ri DER MLL Lo} ee Newme) Siu Ger 30,00,060 (Orc ee oe Divided 10,00 000 1 CY, ae hoo 00m aE Se HL) ao ed ap asad pare x Las RRL Lod Pa CEL To) inal 2) Oe ae LO fad: Surche e yas a EEE SEOs Ce tl aS marrd Seale Redes etPGep orl). LTcq v)s 1124 132,00,000 ce i he) es ri 41 roe pai pica POBP 200,000 eat | a PEL NT Toy co So) ©) Efemp uff 1,00 000) LA nee Ste eee eer A eT om mC 21801000) aon Nae (eT) rs Seer 190 50,000 Pues wt are SCA cd 1.905000 CCS oly 2130 750 each BF, 630 Se mar ial 2278, 880 en —————_—pi a Bree} Ky er en 8 Ce Sass ia a a Sere emai —— Ar raion income | ates = ae a ae ae 140 00,0001 4012500 | joosi2s-| Sorsé25| 2oo0e2s-| 5246250 rae 160,00,004 15,90,000 |23¢ 500 | 1828500 | Falwo | 1301640 aa uTcg Ue 00,00,000| 60,00,000 | (5,%,900 | #500,000 | 300,000 Sane Le es eee