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What is Understanding Indirect Taxes in India about?

This document provides information about indirect taxes as taught in a Commerce class. It defines indirect taxes as taxes where the incidence and impact fall on two different persons, as opposed to direct taxes where the incidence and impact fall on the same person. It lists some key features of indirect taxes, such as the liability falling on the seller but the burden being transferred to the consumer, and their regressive nature. The document also discusses canons of taxation, India

Author

Abhi Nandana

Language

EN