ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Agricultural Taxation-Raj Committee s Report

Raj Committee's Report C H Hanumantha Rao The myth of extracting significant revenue from the agricultural sector through direct (progressive) taxation has persisted throughout the planning period in India. The Raj Committee on Taxation of Agricultural Wealth and Income apparently sees the reality but instead of exploding this myth and coming out boldly with proposals for an equitous tax structure, it has decided to perpetuate some of the regres- sive elements in the existing tax structure

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