About this document
Indian Taxation and M&A Overview by prajapatinikita872 is a document available to read on EtoBox.
The constitutional provisions relating to taxation in India are primarily found in Part XII of the Constitution, which includes key articles such as Article 265, mandating that taxes can only be levied by law, and Article 246, which outlines the distribution of legislative powers between the Union and States. Additionally, the Goods and Services Tax (GST) was introduced through the 101st Constitutional Amendment Act, creating a unified tax structure. Overall, these provisions ensure a balanced taxation syst
- Author
- prajapatinikita872
- Language
- EN