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speech for 1993-94, it has been announced, as a major tax reform effect to rationalise certain provisions of the Tamil Nadu General Sales Tax

some of our taxpayers have converted children into tax shelters for their fathers. The tax law provides for clubbing of income from gifts given ... parent for tax purposes is in vogue in a number of countries." 16. The interim report on Tax Reforms for December, 1991, submitted

speech for 1993-94, it has been announced, as a major tax reform effect to rationalise certain provisions of the Tamil Nadu General Sales Tax

though the usual basis is the annual value. Under the Scheduled Taxes Rules, taxes on land put to non-agricultural uses and on succession ... principal itself. Nicholas Kaldor in his report on Indian Tax Reform says at page 191 "An annual tax on wealth, though it is levied

Special Commissioner & The Commissioner of Land Reforms (Urban Land Ceiling and Urban Land Tax), Ezhilagam, Chennai  5. 3.The Asst. Commissioner of Urban Land ... constructed in the above said property, for which land, revenue taxes and Corporation tax, are being paid regularly. The 2nd and 3rd petitioners have

Constitution of India. At the same time, the imposition of taxes on the consumption or sale of electricity was specifically designated as a State subject ... tax on the consumption of electrical energy in the State. At that time, the State of Tamil Nadu formed a Commission on Tax Reforms

Constitution of India. At the same time, the imposition of taxes on the consumption or sale of electricity was specifically designated as a State subject ... tax on the consumption of electrical energy in the State. At that time, the State of Tamil Nadu formed a Commission on Tax Reforms

Constitution of India. At the same time, the imposition of taxes on the consumption or sale of electricity was specifically designated as a State subject ... tax on the consumption of electrical energy in the State. At that time, the State of Tamil Nadu formed a Commission on Tax Reforms

genesis for the Government Orders is the report of the Sales Tax Reforms Committee chaired by Hon'ble (Retd) Mr.Justice Thangaraj. The remit ... environment for stimulating industrial growth and commerce. Accordingly, many reforms were undertaken in the Sales Tax structure. Taxes were reduced in respect of several categories

manner/ procedure adopted in making the assessment. The government transitioned the tax assessment process from face-to-face assessment to electronic assessment ... efficient and effective tax administration, minimizing physical interface, increasing accountability. Faceless assessment is, no doubt, a major tax reform initiative and India