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What Is Tax? How Does It Function In India?

 

A tax is a compulsory financial charge imposed on a taxpayer by the government to meet out the expenditure of the government and various public services. Not paying the taxes on time, is punishable by the law. It involves both direct and indirect taxes either through money or as its labour equivalent. Many countries have different taxation systems. Some levy a flat percentage rate on annual income of a person but most of the scale taxes are progressive and depends on brackets of annual income amounts. Some countries even charge tax on an individual as well as on corporate income. There are many types of taxes wealth taxes, property taxes, sales taxes, payroll taxes, duties and tariffs etc.


Tax-In India

In India, taxes are levied by the Central and State Governments by the virtue of its power provided to them by the Constitution of India. Few minor taxes are levied by municipalities as well. But article 265 imposes restrictions on it by stating that “No tax shall be levied or collected except by the authority of law”. Therefore, each tax collected must be aided by an accompanying law, passed either by the Parliament or the State Legislature.

With time, India has abolished a number of taxes and imposed new taxes. A few of them include inheritance taxes, interest tax, gift tax, wealth tax etc. wealth tax was repealed in the year 2015.  With the replacing of these the establishment of Direct Taxes Code was also dropped.

If you are finding it difficult to deal with the taxation system, you should contact some finance companies for help like Chandan Agarwal &co.

TIP

Tax is a compulsion for everyone. Don’t avoid it. It is our duty towards our nation. Follow the rules and regulations of the taxation system.

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