This book provides an exhaustive and critical account of the various aspects of the Indian tax system. It places current developments in the field of taxation in perspective. This work traces the structural evolution, explains the legal framework, ...
and describes the present system of taxation. The book reproduces edited extracts from the reports on taxation published by the Government of India between 1925 and 2006. The book also contains time-series data (1950-51 to 2004-05) on tax revenues of Central and State Governments in India.