ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Efficacy of Tax Incentives-Tax Expenditure Analysis and Its Relevance for India

Nowhere, it seems, is faith in the patency of tax incentives to achieve a variety of objectives more deep-rooted than in India. The Indian Income-Tax Act bears eloquent testimony to this abiding faith.

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