Income tax book pdf 2017 18
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Income tax book pdf ay 18
This article looks at the changes made by the Finance Act which is the legislation as it relates to the tax year —19 and should be read by those of you who are taking TX-UK in an exam in the period 1 June to 31 March The aim of the article is to summarise the changes made by the Finance Act and to look at the more important changes in greater detail. The article also includes details of legislation which was enacted prior to 31 July , but has only come into effect from 6 April The Finance No. With the exception of the loan relationship rules as regards interest payable and the calculation of indexation factors for the purposes of corporate chargeable gains, the article does not refer to any amendments to the TX-UK syllabus coverage unless they directly relate to legislative changes and candidates should therefore consult the TX-UK Syllabus and Study Guide for exams in the period 1 June to 31 March for details of such amendments. Please note that if you are sitting TX-UK in the period 1 June to 31 March , you will be examined on the Finance Act , which is the legislation as it relates to the tax year —480: Expenses and benefits - a tax guide
Income Tax is a tax you pay directly to the government basis your income or profit. Income tax is collected by the Government of India. Taxes are of two types - direct tax and indirect tax. Direct tax is the tax paid by you on your income directly to the government and is levied on profits and income. However, indirect tax is the tax levied on goods and services and is collected by someone else on your behalf and is paid to the government like theatres, restaurants, etc.
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