al History of Bovect Tax Lvuct Tox
1954 —> The Butt Govt was in, wot wath
Ott counties, Thay pig uieol whontaa
Sho > Te 1 peut tthe uyenront
(C1865) gy fea pile bop Tneome Tox
Beg ae ile eran Tax wu
19195 'The Cugut dudia Act asdiol. MUL
the Hl Ce with ie hes whicl
wu wing by Bettiah Govt.
924 —> Central Boarol af pap ba
£ Z
4944 —> drdepenolrnce > drdian Cunt .
——— A
4964 —> The ducome Tox, 1961 [metas wwurou of
See An come Tax Act, 1992
4962 —> The dreome Tax Rules, 1962
4964 —> Cental Board of Rummut [cBEC|(cevtrol Boa
eXCeH ds yi
we uated)
[CBic](ayter 201m)
central Boaxol o,
geen cab on )ep tip)
Uause
Petite | er =
| Total Auction = 298 ] [with Autb- Ae ttion and Ana
GD) Netifientinn: re se
Natijivection A fdareol by Alc CBDT.
How Lows bork
id, woe :make Low a ee
Mindacuy ee ee Moly) ta
wilovnd nny ¢ (Hot) so
A et fe
sass :
dt Pee be BGaan qa ae
LGse[opo ete, Ae 7 tice ugyedtiont shane,
pe Augection Pik pheek Comms rte.
whde dluet{ Bil obtapt)
* Wut te beth howes & porto.
Residue Odsent the Lows. }
"Then Wet of Laut i found.
Lowa dn Craton &
= RultA
* Neti — {eH AO curd wssedsee
“Sa CHeulax ris Seiued by CBDT +0 vote
oloubts . dt wa Unteurel Go duce Te
4 te te le om dncene. Tox
nf (Ao) wot “4
Act i
> Tnplimentation utd
eomumunication
Cations
| elawify the cloubts
Citar
dasurd by C80T,
ig of optr ay
Vigetee wow mane boats (nai)
* Highs '
Mutiele- Vb Che 006 5 — No doxes iy be dm sated,
~ Ther must be a ack.
The Should be cuuthority , who p Les
se et oh
oibile 113 Bu Paeaicvnih i puon bal
Whi polconmnt vs not WA ALdsconn
ie sae
tuvy /Lewied ~ Impose |
Tox Duties.
+ Tox Wis be wide woul, |. “utile Le » nove: wind
dk “ee On wancome {od Eg agate ou inet
aud Aruntees exported goods. |
TAX, SURCHARGE » CESS
TAX 8
* Rogers boats .
sidutiole 265%
“Schedule - Vib aati
* vdutiolt wus ~ Mel ewss roads by Parltourent
On by the uel at of rosEndy No: apt oa
eae tat on pid
utile 940 ~ Au cLoxes wlrtch ost Lead
ot vbox poset | CFL (consolidated prurd
cluinold betwen lenbuol k Cote wn a
Prescrttbrol by Ube prediolouit
°
if >a
* wdoleitional tax 6X tax 0 baw. a
+ Porernt ou tax. a
ae ts saetenad
6 dutile ltd oh
+ Suichorge Phiten by oul Cential te
edb vit a. post of CFL.
«Max wuichanee — 347. .
th again an tdditional
i bt ak oy fo ied ou
eat Sanwa Sieaha Abs+ Rieck tox id & oul
sPouonal tox sis clited
divwetly
sPirwot box us manager
by CBoT.
Typts_of Doucet Tox ¢
«Imo Tax
Pee Tox
«Cuft Tox :
ed ae vdbolishea
ge a
Copia gs
Types of Sndvurct Tae:
GST
Basen (Supt ancl pert)
Pe Rate for sie Oijprwt types of Oduet =
) Diptads on dhdliniolual age rele
ue Restlential dudlividuel, HUE whe
ee 2
Tox _@tub_
Upto FasL
QS ~ S Lakh
S- lo lokh
Abow [0 LakhDA tye silk
5 = 10 Lakh
Abo 10 Lakh
20% of total tnoowe +Y ,
Boy. of Aotal income+Yt. us
i 9 orb he
sa ae dpor (super duno citizen)
Tox Slob i
i Trem Tox Rote
. (
Upto 5 Lakh NEE
S10 Aonkh aor. ofTuromre oor +4") Coas
Abs 10aKh So}. 6f Total income + 4 Cexs
o New Tox {04 dirolinidual (Sabany Based )
Tax Stoo Inno tox Rake
Upte 2-5 Lakh Ni
aS = Lakh St of TL + Yy Cesa
S- 4-5 bath [Oy BET ese Ces
4-5- [0 Lakh ee a
Jp— 12-$ Wkh Q01- of TI +4 Ces
jar s- 1S Lokh QS]. of TIF A) Ces
abo [6 Lakh Bo. of TT + 41 Cass ‘iMMOL th
Rien: UERCO ey, Hee ott Pras eel a ming
tex a evied 1 nue
Qe, |
+f the strove tht O. ropoue It, eee
ee da baie tax anal Sh edubedii
»
2
>
y
y
,
y
y
,
y
;
;
toxipoviote chax that it De
devied ia 30% |
eA wt 10%o hel edi, Mane ab ,
2 cae Rn | mow thon €1Cr, a eae j
UH UOat te toxoble Lorcome AK ef 42.0247. Ls ied. wb Tal
ua bebwenttef0 Cr: | comporote fox dutludles 40+. i
basis, tan, 21 dusiclorge and
sdneose tle tawoble |
afer s Bo eclucatiow tots
8 the Co dA mi0He than e106, |
ght dun hedevied utes | 9dn case co. Coun wou, thor
TU'h of tle Corporate Lax | TlOCr, @ aoe a
veiled ou Ce44 ; opaset prom beste tok
Sunchargy Tox Rater *
Stoo Taxable Rate
ZT So Lakh - F 1 Cro oe
J 1 Cwe F 2 rox ists it
2 Se], [
F 2 Coe F S Crowe i
FS me- € 10 Gorn 3
Above & 10 Crow » Plast:
—vMetuntage 4 Oiuet Tox anol Uneome Tox
DeMaintain dhe eeonouie and doelal balance ,
i) Ruccluctinity ehanenment. ”
it) Diabe.buttion of wealth wd equal
i) Tox Lb tmevurnard by dhe yout et dination bp
B® viiduce ctu rantly Aupply
UNIT-2
Yaarddaenrt Yeon
Hylan =
vA‘ per othe duction 2@ an Oddedamrent yee Jd
pertoel 4 12 “months Slovdting gies whe “14 doy
sf dpi Cou yoy.
a,
4
r
Explameition - ee ae a
‘
4
‘
sect Shak be choxgeal
vin Vebpeet that Saeed Wooo of er es
pocetioug yor eutty potion.
Lrowiple Of _atuuuunt year — dy pea lw dechion 269) |
OWA MUdtddaeat J2 bee ich begins
ou 4st dpxil con ea and enol bn 314 frond
4 tle noxt Ayo. f |
Hue, or adaeddnrest DOI|-22 wend de
exo ol | ae be on det Apt, 202)
A [ot yo ging 0 PeEeplawations du por tue _settion 4, june
Aho 4
sas cae faa sal
; Seen eae atel
EXO le fou instounce ineone eaurreol
pid, francial 2016-2) , pUemous eax a
: ms NE 000-2] Ale co ALdeadine
; yeaut € 2oay-9y ’ “a
, D001 2003 fit. fmauclal gem
- the BbUyrmt | yout 202-2
as be the ‘SW
reno fred Yet 2020-21.
eae
ee ee Lee
) New Reatoleut Des ainda? get Aa
Oudeddre te home 4 1 eee Ae
wet HUQ tp fuel Lutte a Wea
30 slau How c
4 “ae iiek eating “7 apes
2s pet tint Svotion - 174, dueous AA
ete
percod. and uot Lf yf de") Stee
prurvoud BAA LOA) alow A
We tie Ttanant euetinnnt yeas oil
3, VAs: UE wwir— 196, Lnreoue
a eon be
chortebeon, dutouation the
pnaiy be ey betwee tthe tt geeD Hindu wnoliviolecl fly
ul
tia
Wd fou (Public , Pets palate’ ls
Wid association | pexaon on coty
Q(B) whethu{ incorporated — of
ri ocal passin {nee ae
u an S
a 5 Explanation fo Gestion 2 4
cae not -be fou madd i N6r Oe
ve ble duut Gru alan by
HULA iapenetes wot el ie
fm eg pm
ot ‘el dockispyry a
epee A: a
dn odelition CBOT hey, a pert
say Stliors “Oh teuxparry. ;
Wa Pou -Th Porduoulup det, [932— AOP amel Bol
4’ BOT
Ruliouree tnt Co.
Trolic Rul Cocos outly
Tota power dut-
Bec)
Frowaly 4 Shit BP Hiverol
Mumbat Un rey yaa juiiigld
LDA loool
Asaeasee f
aor ay) } a
fuation- netcour 2), sadder ed a vill
eeu whom, une. Loe On Oth.
i
Us wun su Un ulige we
Bete ac. by pay oble ;
ida he ve
Pipes pi, koi optyDeed. '
i") ta eae vucelved, Mis ee NGOs, ;
et wide pat ;
UME tar met eee
ms Comps clay alieraneed [A : q
iting OUbN 2 is Or pargquiaibis by Liucteer j
fi are ee een. ao Tike oO supiesentatiyg
i Ctlut Abt Ait shagtabt une Auction
28, , $4,
Jbapital Goins (talk of Khar, FA ) |
J Trauronrce profihs 2
ty COPE ATL J .
gael Uunewme y a bop Aorel re
Be Arising towards
poole | rt a
sin divioucsl or HUF. a
oa
|
eswo at sia:
Has wy fo tho
si,
y Iwo need not be , ut nn
Pep eat toutes ike
mB Ae ek. ° nd
3M Seuss aio ace
. dacome wauLdt core pom outa
One ton’t eer prope pone oneal.
Pye paar Ahold be weal bat (ckoual . }
5: Resetved um cLuap- dum OU tinge lak dees net
Ome ea, i
oho Wh ital seesey anol.
ee oe ae
7 Au a Pete ake takable ules Apeets
debe route all fe eee Vuctiply au ex
6 -. | nelle Lok OF down jnrome can't
ly Auviee
Gin womey sured by oa w vuorel
expends wen thu Ye oe
fromaush Hereipt Sates coset a inva,
) pe hand ae
ie 4 manor eluilelirn, sl taxable Un dhe
abuts haining Wigtur Mn cou . |Tetol Unmeomue ef au adietiu ind ronnpuied 4
a pal ga os
the i
ee Taco “Tox 166), b
4 iu alan mar vuateot 40 storable jdueome + a
Unto. ;