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This document provides an overview of income tax in India including: 1) It defines direct and indirect taxes, and provides examples of each. Direct taxes include income tax and securities transaction tax, while indirect taxes include goods and services tax and customs duty. 2) It outlines the powers for levying taxes according to the Indian Constitution, including that taxes can be levied by both the central and state governments on matters outlined in the union, state, and concurrent lists. 3) It descr

Author

Deep Mehta

Language

EN