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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016 Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI) |
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| Paper Title: | ''Academicians' Perception towards BTT in India: A Comparative Study of Present Income Tax System & Proposed Single Banking Transaction Tax System'' |
| Authors Name: | Dr. Sunil Kumari |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJNRD_210885
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| Published Paper Id: | IJNRD1710006 |
| Published In: | Volume 2 Issue 10, October-2017 |
| DOI: | |
| Abstract: | According to single banking transaction tax when an amount is credited in the account of receiver he has to pay tax on that amount, when the amount is credited in his account. The main purpose of BTT (Banking Transaction Taxes) is to simplify the present tax system. BTT looks very attractive as there are very complexities in present tax system & is out of reach to understand for a layman paying income tax. BTT may simplify the process but there are some loopholes also, if cigarettes, alcohol become tax-free it will be very harmful for society. others problems like infrastructure capital for forming new banks in rural area and opening accounts for lakhs of people in a short period is the most challenging task. Impact of BTT can be viewed after a sincere implementation only. |
| Keywords: | Banking, Tax, Transaction, Single |
| Cite Article: | "''Academicians' Perception towards BTT in India: A Comparative Study of Present Income Tax System & Proposed Single Banking Transaction Tax System''", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.2, Issue 10, page no.24-28, October-2017, Available :http://www.ijnrd.org/papers/IJNRD1710006.pdf |
| Downloads: | 000118760 |
| ISSN: |
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
| Publication Details: |
Published Paper ID:IJNRD1710006 Registration ID: 210885 Published In: Volume 2 Issue 10, October-2017 DOI (Digital Object Identifier): Page No: 24-28 Country: Rohtak, Haryana, India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD1710006 Published Paper PDF: https://www.ijnrd.org/papers/IJNRD1710006 |
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ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
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