Name: Income Tax in Theory & Practice
Brand: New Century Publications (IND)
SKU: 9788177080285
Price: 45.99 GBP
Availability: InStock

Income Tax in Theory & Practice

By (author): M M Sury

Published by New Century Publications (IND)

In Stock

£45.99

Format: Hardback
Pages: 236
Illustrations: tables
ISBN: 9788177080285
Publication Date: 01-Jan-2002

Subjects:
Taxation
India

Quantity

Among the various indices of ability-to-pay taxes, income is regarded by far the most appropriate. Part I of this book examines various analytical and policy issues associated with the designing of an income tax system. Part II of the book describes in simple language the otherwise complex law of income tax in India. It traces, in brief, the history of income tax legislation in India and describes the existing constitutional provisions and legal framework of income tax. Besides, it states the main provisions of the Income Tax Act, 1961 and explains the law and procedure of assessment of taxable income. Finally, it critically evaluates the present system of income tax in India.

Dr. M.M. Sury received his B.A. (Hons.), M.A., and Ph.D. degrees in economics from the University of Delhi. He taught economics in the same University for 42 years. Specialising in fiscal economics, he has published extensively on the Indian fiscal system in recognised national and international journals, including Small Industry Bulletin for Asia and the Pacific (United Nations, Bangkok), Bulletin for International Fiscal Documentation (International Fiscal Association, Amsterdam), Asian-Pacific Tax and Investment Bulletin (Singapore), Journal of the Indian School of Political Economy (Pune), Indian Economic Journal (Bombay), and Margin (New Delhi). He was a Visiting Fellow at the International Bureau of Fiscal Documentation, Amsterdam (May 1989), a Fellow at the Indian Institute of Advanced Study, Shimla (1991-92) and a Visiting Fellow in the Department of Law and Management, University of Mauritius, Mauritius (September-October, 2000). He was Economic Adviser of First Delhi State Finance Commission (1996-97).