dc.contributor.author | Gupta, Anand P. | |
dc.date.accessioned | 2010-09-20T04:31:59Z | |
dc.date.available | 2010-09-20T04:31:59Z | |
dc.date.copyright | 1981-02 | |
dc.date.issued | 1981-02-20T04:31:59Z | |
dc.identifier.citation | Economic and Political Weekly, XVI, 9, February 1981, pp. M-15-21 | en |
dc.identifier.uri | http://hdl.handle.net/11718/8789 | |
dc.description.abstract | Many people believe that the corporate sector in India is probably the highest taxed in the world.
On the other haind, some people argue that the presen: system of income taxationt in India is such that it
enables a large nunmber of comtnpanies to manage their tax function such that they end up paying little or
no taxes on their inconmes.
The purpose of this paper is to take a close look at the way two large Indian companies have mana
caged their tax functions. This is done with a view to getting some idea of how high the incidence of cor
porate income taxation in India really is. The two companies are: Tata Engineering and Locomotive
Compainy and Reliance Textile Industries.
It is clear that the income-tax system, in India has many provisions that help growing companies to
reduce their tax liability to zero. | |
dc.language.iso | en | en |
dc.title | Management of the income-tax function: Is India a tax haven? | en |
dc.type | Article | en |