Taxation of Salaried Employees, Pensioners and Senior Citizens in India
Taxation of Salaried Employees, Pensioners and Senior Citizens in India
Taxation of Salaried Employees, Pensioners and Senior Citizens in India
This book covers the
following topics: An Introduction to Taxation, Salary Income, Perquisites
Allowances, Overview of Income from House Property, Overview of Capital Gains,
Deductions under VIA, Tax Rebate Relief, Permanent Account Number, Taxability
of Retirement Benefits, Pensioners, Senior Citizens Taxation of Expatriates,
Income tax on Fringe Benefits and Some relevant Case laws.
This note provides a basic framework of
public finance at the microeconomic level, starting from a general theory of
taxation on commodity, income and corporate profits and then extending issues of
tax evasion and compliance, and tax reform. Topics covered includes: Commodity
Taxation, Individual Income Taxation, Corporate Taxation, Capital Income
Taxation, Inheritance and Gift Taxation, Tax Compliance and Evasion, Tax
Reform.