ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Corporate and Personal Income Taxes-Economic Issues and Policy Alternatives

Economic Issues and Policy Alternatives Vinay D Lall The Finance Minister fortunately, has not made any fundamental structural changes in the system of direct taxation of income. Such a change should not be made through the annual Budget but through the replacement of the Income-tax Act, 1961, which is now over two decades old and has become a complicated and unworkable piece of legislation.

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