Indian Streams Research Journal

Volume : VI, Issue : I, February - 2016

EVALUATION OF DEPRECIATION PROVISIONS WITH SPECIAL REFERENCE OF SALARIED AND BUSINESS PERSONS

Sanjay Kumar Bansal, None

DOI : 10.9780/22307850, By : Laxmi Book Publication

Abstract :

In India, Income Tax Act 1961 is in force in whole of the India. Income Tax is a direct tax levied on every person i.e. Individual, HUF, Firm, Companies, and all other artificial judicial person. It is a tax which is not voluntary payment but an enforced contribution that is why tax is known as financial charge or levy. Despite the fact that many provisions are displeasure for the tax payee sometimes provisions are, in my opinion , discriminatory favouring one section of tax payer and not favoring the other section.

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References :

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