30,000 * m a ~a I d

m ma* q m rn
*RfeT,~~h&*a*3im320&m&~*8~
1991-92 TZ;

~rn&rnl

a)f r r a T 7 ( ~ o r ~ o r a t i o n ~ a Vl7T*-**&JrrnmFTh
x):
mamR;mw&al & s n m r d d n r n * F Z S f * d
m n r n * * * f t ~ ; i ' 9 ~ ~ * ~ 3 m r m M
(Dividend) (Shareholders) *
m:**a l
h8 W F T VZl T T 8
fhmTa1 m ' 9 R * R ; - & s i m w m m a m h * 8 1 w
wRelff'm~*~mmrma3hc&dy@ftmW1m:y3hcm3
- m a ~ , ~ ~ d * R r l g 3 i m * m m R e r f f t a ~ 8 1
d i 9 9 i - 9 2 * w 3 P ~ f i a - r n m - m i r ~ i r r @ 50
~ m * ~ 4 o & r m w h W T a l *Jdtrif*m#*w3
~ * ~ ~ 2 5 & r m * ~ 3 0 Y f ? R l T ~ 3 i ' = 4 * ~ W ~ 2 0
!Tfk?IT*25&rmTTftrTf?!l ~ @ f T 3 W 8 d &1 ~0 d * m
FP151rrn81
T)
* h r n m m 8 ,
*
mW W T7 (Tax on capital gains): W W R;tft $8'@FIT
w r ~ m m k ~ J d m ~ * ~ $ k ~
oma3**FITVJitRiR;tft***~*hW,~
r n y $ ~ ~ ~ ~ h ~ ~ k w ~km* m
~@~ rmn w
A r~h *w
m*&*rn~arWTal
q) =W4 Vii (Expenditure Tax): T T W'CT 3 &9m 1958 3 FmmT WT
m w m J ; T - m m k - * r n m W T m . m
3imwd3m%HhmF m w m w ~ * 3 6 , 0 0 0 7 ; .3
ma1 w m * ~ & ~ n w ~ m m r m l ~ r n a ~ ~ R i
=wm&ayrr3wdt~~wf+wR;mwmb~mwkm
W ~ ~ ~ 189 6 2 3Tw ~ * ~l g ~ i r T T h W T
~ m : T ~ & m * * m ~ 3 m g w 3 h c T 8 m ~ T A .
m i t f t $ i f g ~1l9 8 7 r f k ~ ' 9 R 3 l f % V W T f k f & W T m
~J;TM3Riit.rir=wrnm;rammMR;ril@m~
R r T m T 4 0 0 ~ d* ~ = d k r n d d % m m ~ = w & I ~T 1989
* l o * m * ~ 2 o ~ w a * a l wmR;tft*hT*R;
m,m-m;r&rnFmrnrsTmal wwrnfim3M.rirw
m&kmm-rnq;rfthl
3.)
q
6Vii (Wealth Tax): WC&f k 3lfhhTT
l - K ~ ~ k, a ~
1957 5
~
W
*
*
m
f
b ~
* & r n &
v W C & f r n w w m d v@-mvpd+m&vKFgftr3
~
*;rftfS;mrnl ~Tfhm**.***m*ym
81h 3 l f % V W 1 9 8 5 3 w ~ & T f h * i . m - r a m 3 i f ~ 2 . 5 r n
T d w h 8 1T T & ~ T f h * 5 ~ * ~ . 2 ! T f ? R E f J ; T
~**mmm*mw*tf8Ry;z~tf**
WC&f3ornwd*&t1.
a) y - 6 m (Estate Duty): y* W Vl7T 3 1953 3 W V f$W
mm1w ~ . s p l m & ~ * ~ ~ ~ ~ ~ &
r n m s T m a 1 m:wqm~&~sfa***,*,rn,
j - m w R r n F m m T m b ~w w & i r r 3 m - m r n v *
uft-.r?f;rRiitT3a1
y-d+dmJrRrRss 1 9 8 4 3 & @ @ ~ r * w w m m
h W T w 1 WR&ifWC&f(@hFFTkf*WTIW) - 1 6 d 1985m
V) 3 G R R ( G i f t Tax): V l 7 7 3 19583
~ ~ W ~ Y ~ & W T ~ TWV I
rnc=4f%TiTl d m l - W f m ~ m m m ~ d i f t m 3 f t *
mrnc~pfitv*mmrm%lsc:~mhmtl amg3
l o , o o o ~ ~ ~ * m m iimifm~iftm3flWqy-yr:
* ~ * ~
#TXhmT?iI irFf 1991-92 & 20,000774%*WET
*vm;~;i~mrmm*~~m&'fmsm***m*,&
*&*ft&m**mPf*~~~***dm*-mm
3 '2 1

*
d ~ m i ~ ~ ~ ~ % 2 1 , 2 1 3 & d & ~ J T T r n *
1990-9 1 Rd 20562.65 +?k
F d TT W$hT Tecr T I T % I
m
$7 m,
~
*
&
*, rihV%d
inorganic chemical) TKm;T,
~ 3
T
d
'T
iTb7 & WWT &
r

*** *
~j
(organic
-
e l
m
and
~

J;9
: m l

~ m p r t m b l ~ ~ j n s J r T r n 3 w ~ * * ~ ~ ~ m
* ~ ~ , V s R ; i ~ , * * m m , * ~ *
~ & * ~ r n 7 n * * ~ l
 V) * di;dlP Jrmq. (Union Excise Duties) : sir T T ma*3;
m5fh
mFT*hl3;~&ff~m3wm~mFmrnrsrrar fl
.

*mtmtn;irdj~r;~tm~m*mmmmw.
, m b ~ m ; a r r R , m .m%r,~SftFRmsifi;imRm~im4-~mr
m m b l rn~d**?%maJit3;m$*d;m
r n m \ m a m t R a m w ~ r ~ * a ; l w 3 1
'Fhf?k(Specific) WlW ?j7T sTTenfm (Ad Valorem) rft 8 I im
~m$r8%wma3;*hmir,mFTmirftc~~yim . mm
?j7TsTT~mwq&rMhi~mRdr&8y%wq
m s r r a r b ~
TPrmTPrv.herffta*s~a*a~
~ m - i y ~ m ~ t m m m b = i i R f H h ~ * m

*
yfM+m 1 9 4 4 * ~ s s - ~ m ~ m ~ 3 ; ~ ~
ma$ 139 V E '?%# (Budget heads) 3 7W rllll b I
B T ~ W ~ ~ T B T W ~i m
1990-91 I
*
m m ~2 4 5r 0 0 0 d
* 8 1 ~

d & *
1990 3 @
% iJr
l j
3;
;Ir
r
&& @) 625.03 *
"2 5 1 2 5 . 0 3 & * ~ ? J T T 3 ( k 3lfk$iW
im & I
i) mftfi FkWT ( W W ) W (Foreign Exchange Conservation
(Travel) Tax): 377 3d%hW & YENFft & m, 3mT d?! .-sf$a
W n r n & R ; f W 9 S t y z r m h m a ~ ~ *15*m&=
d
*mfiyGT&*3H*mnWfi~Tilmmh
rnl m : a m m 5 l987*rnhfmTrnr*l ~ ~ y G T
Mwlfiwmmftdr*&m-AdmW9St~n
Wyrn*l

ii) h & l ~ ~ r h 15
j m 1971 8 f k &dh'WT 1971 & X?FfT
T;Trnc\&d@l fk&dh'WT 1 9 8 9 & ~ 5 d ~ Y h 7 ~ * ~ 1
~ ~ ~ & ~ ~ r n & f 3 a 3 o o ~ n f
Fmrnr*~
* q ~ 7 m & ~ - m m 3 ( 3~~ ) m l T d(q)m
F ?
hTmr $?TWi, (i) h(ii) 3T+ V 37,(iii)
@
gq(iv) ~ ~ 1 ~ ~ 3 i q ; i t , R r a r f , ~ ~ ~ d k y ; ~ ~ *
ma-r*n-81
-
13.7 a'-
- - -

mm (Closely held Companies): W

m m * * m * 3 m m * m * g 1
- m8 m

hwrdrcr (Finance Commission) :V

p;rMd**qmm7ff~f.~mm7ff*t,l
d h *u~;r * Warrdh,m$vfa
WTT 280 3FWh

d**d**f$iffswu;if*~*wt~.;fRm;rftgT7Rm*1
m ; m ~ ~ m a ~ a ~ w * ~ w k * ~ *
~nar*hmRimmm*d***miiim
-%I

dh r4Ra (Per Capita Income): W fS-tft k 7ff ift

m**mm*1
* T&F

bhVb477 (Special Drawing Rights) (SDR): W W qZT

~ ~ K W J T W ~ ' F ~ T * * 1Y9 6~9 . #
; f m~ * d~ * 1~3 ;TI i r~*
r m d h d Q y m *m J m f e m v * w i t R ; m m * * ~
+mdT*fS-tft.4fmmmw&**qZT*m*
&b;wrf&mR;mmt;*~dfimrmt~mqjnrnd
Mm8*&3~wt&(hgif3;)mJm@~d
M@r4;r*Rimjrmr%l
(Taxation Enquiry Commission): W fijlh
W 7 *ta 3 l T h ift
~ r w m i1953if&~R;msmrrn1
t vm~qwmdmriftswwwr
w*w**m-**mrnl