The Evolution of the Indian Income Tax (Paperback) (ISBN-13: 9781025413419)

"The Evolution of the Indian Income Tax" provides a comprehensive historical and analytical account of the development of income tax systems within the Indian subcontinent. Authored by J.P. Niyogi, this scholarly work traces the fiscal shifts and legislative milestones that shaped the financial landscape of British India. The book examines the socio-economic pressures and administrative challenges that necessitated the introduction and subsequent refinement of direct taxation in a predominantly agricultural and colonial economy.

Throughout the text, Niyogi delves into the legal frameworks, the changing definitions of income, and the evolving methods of assessment and collection. By analyzing the various Finance Acts and the impact of global events such as the First World War on Indian fiscal policy, the author offers a detailed perspective on how modern taxation principles were adapted to local contexts. This work serves as an essential resource for students of economic history, public finance, and Indian administrative law, offering insights into the complex relationship between the state and its subjects during a transformative period of Indian history. It highlights the tension between the need for revenue and the principles of equity and convenience in tax administration.

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