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REVENUE OF INCOME TAX REFORMS IN INDIA

    2 Author(s):  RAMESH KUMAR JHA, DR.MANJEET KAUR KAUSHAL

Vol -  5, Issue- 1 ,         Page(s) : 26 - 35  (2018 ) DOI : https://doi.org/10.32804/IRJMSI

Abstract

During the time spent globalization, there have been significant reforms in tax frameworks in different nations. The objective of this paper is to analyze the tax reforms and trends in taxable income in India and Nepal. The paper additionally centers and evaluates the presentation of NDTC. The paper infers that there have been significant changes in tax reforms in India and Nepal. Tax reform gives numerous instances of disappointments - where reforms did not accomplish their objectives effectively and now and then even must be turned around. Notwithstanding, esteem added tax (VAT) in the Nepal and goods and services tax (GST) in India have endured effectively for a long time. This paper depicts the nature and brief history of VAT and GST and afterward surveys the variables that added to their prosperity.

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