The Indian Income Tax: Its History, Theory, and Practice (Classic Reprint)

The most important facts of our time are that the needs of Governments are constantly growing without a moments pause and that the tax-payers are ever demanding a more equitable distribution of public burdens. This is why the fiscal questions are of so much practical importance today. To some minds the Income Tax presents itself as the realisation of the most perfect distributive justice so much so that today almost every country in the world has adopted an Income Tax as a part of its tax system. It is of the utmost importance that nations like imdividuals be benefitted by the experience of one another. Having this in mind the author has ventured to attempt the study of the Indian Income Tax. The various Imperial and Provincial A cts dealing with direct taxation in British India only, that is exeluding the Indian States and other foreign possessions in India proper, which are not subject to the Indian Income Tax, have been made the frame work of this monograph; reports of the Periodical Parliamentary Committees, andR oyal Commissions onE astI ndia aifairs have been utilised.
(Typographical errors above are due to OCR software and don't occur in the book.)

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