Notes and Study material for Exams
–2/”>a >DOCTYPE html PUBLIC “-//W3C//DTD XHTML 1.0 Transitional//EN” “http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd”> In India, government expenditure – as per the provision in the Constitution – is divided into Revenue Expenditure and Capital Expenditure. However, the adoption of economic planning shifted emphasize on the division of expenditure into Plan and Non-Plan. The share of Non-Plan expenditure has remained close … Read more
Here is a list of sub topics without any description for Tax Evasion: Abatement Adjustment Assessment Audit Collection Criminal Investigation Enforcement Examination Fraud Interest Penalties Refund Return Statute of Limitations Tax Avoidance Tax Evasion Tax Shelter Tax evasion is the illegal act of willfully failing to pay taxes. It is a crime that can result … Read more
The following are the sub topics of General Anti-Avoidance Rules (GAAR): Introduction to GAAR Objectives of GAAR Scope of GAAR Key features of GAAR Procedure for invoking GAAR Safe harbors under GAAR Impact of GAAR on taxpayers Conclusion Introduction to GAAR GAAR is a set of rules that are designed to prevent taxpayers from using … Read more
Here is a list of types of taxes: Income tax Property tax Sales tax Excise tax Custom Duty Value-added tax (VAT) Goods and services tax (GST) Corporate tax Personal income tax Inheritance tax Estate tax Gift tax Capital Gains tax Withholding tax Payroll tax Social security tax Medicare tax Unemployment tax Property transfer tax Documentary … Read more
The Environment (Protection) Act, 1986 is an act to provide for the protection and improvement of the environment and for matters connected therewith or incidental thereto. The Act provides for the establishment of the Central Pollution Control Board and State Pollution Control Boards, and for the powers and functions of these Boards. It also provides … Read more