Direct Tax Laws For TDS And TCS
In a general sense, a direct tax is one imposed upon an individual person (juristic or natural) or property (i.e. real and personal property, livestock, crops, wages, etc.) as distinct from a tax imposed upon a transaction. In this sense, indirect taxes such as a sales tax or a value added tax (VAT) are imposed only if and when a taxable transaction occurs. People have the freedom to engage in or refrain from such transactions; whereas a direct tax (in the general sense) is imposed upon a person, typically in an unconditional manner, such as a poll-tax or head-tax, which is imposed on the basis of the person’s very life or existence, or a property tax which is imposed upon the owner by virtue of ownership, rather than commercial use. Some commentators have argued that “a direct tax is one that cannot be shifted by the taxpayer to someone else, whereas an indirect tax can be.
The unconditional, inexorable aspect of the direct tax was a paramount concern of people in the 18th century seeking to escape tyrannical forms of government and to safeguard individual liberty.
Scroll down and Download Direct Tax Laws For TDS And TCS E-Book Applicable for CA CS CMA
Check out the Best Recommended Relevant Books For CA CS CMA Students
Direct taxes law and Practice Dr.Vinod K Singhania/Dr Kapil singhania
Direct tax by Vinod gupta
Direct Tax Summary Module by vinod gupta
TAXATION OF ARTISTES AND SPORTSMEN IN INTERNATIONAL TAX LAW
Author: Michael lang, walter loukota, markus stefaner
Recommended Download: Download Direct Tax Law Pdf
Best Recommended and Relevant Video Lectures
|DT video classes||CA Prasad Bhandari DT video classes|
|ARPIT GUPTA DT video classes|
|IDT video classes||CA G Saimukundhan DT video classes|
|CA Rajesh Tayal IDT video classes|
|Arpit Gupta IDT video classes|
|Tax Laws and Practice video lectures||Prof. Abhishek sharma video lectures|
|Raj k Agrawal|
|Arpit Gupta video lectures|
Download Direct Tax Laws For TDS And TCS E-Book
Direct Tax Laws For TDS And TCS E-Book
Get More Direct Tax related Books Scanners and Video Lectures at www.cakart.in
At CAKART www.cakart.in you will get everything that you need to be successful in your CA CS CMA exam – India’s best faculty video classes (online or in pen drive) most popular books of best authors (ebooks hard copies) best scanners and all exam related information and notifications.Visitwww.cakart.in and chat with our counsellors any time. We are happy to help you make successful in your exams.