International Research journal of Management Science and Technology

  ISSN 2250 - 1959 (online) ISSN 2348 - 9367 (Print) New DOI : 10.32804/IRJMST

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ANALYTICAL REVIEW OF DIRECT TAXATION IN INDIA.

    4 Author(s):  DR JAGBIR SINGH KADYAN,DR RENU SOBTI, DR LEENA JENEFA, DR M ABU NASER

Vol -  12, Issue- 9 ,         Page(s) : 100 - 110  (2021 ) DOI : https://doi.org/10.32804/IRJMST

Abstract

Income tax is levied on the taxable income of an assessee. Direct taxation is a tax that an assessee pays directly to the entity that imposes it. Direct taxes cannot be passed on by an assessee to a different person or entity. The assessee on whom the tax is levied is mainly responsible for paying it. Some of the major examples of direct tax include income tax and corporate tax. This research paper attempts to make an analytical review of Direct Taxation in India and accordingly three major research questions are raised. What is the quantum of direct tax collection? What is the contribution of direct tax collection towards the total tax revenue collection?

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    Reform in India: An Impact Analysis with Special Reference to Government Revenue;
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   3(7), 337–339. http://www.jstor.org/stable/4358267
3. Das-Gupta, Arindam, Radhika Lahiri and Dilip Mookherjee (1995), Income Tax     Compliance in India: An Empirical Analysis,  World Development, Vol. 23, No. 12, pp. 2051-2064, 1995.

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