Direct Taxes in Selected Countries: A Profile
- Publication date जन, 1991
- Published in NIPFP study
- Authors NIPFP
- Price for printed copy Rs. 100.00
Download links (PDF):
- Entire manuscript
- Cover Page
- Preface
- Contents
- 1. Tax Levied
- 2. Tax Unit
- 3. Tax Year Or Period
- 4. Basis Of Income Accounting Territorial Nationality Nexus For Income Taxation
- 5. Computation Of Income For Tax Purposes
- 6. Treatment Of Capital Gain
- 7. Treatment Of Casual Receipts
- 8. Treatment Of Frienge Benefits Of Employees
- 9. Special Provisions Regarding Computatin Of Business Income
- Sources