ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Agricultural Economy of Kumaon Hills-Further Comment

payer may arrange to loose, say Rs 10 lakhs, to the lower marginal tax payer and the low marginal rate tax payer can spend the money on behalf of the loser. Both may report transactions correctly in the tax return and still there will be tax avoidance.

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