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Direct Tax & Indirect Tax. 4. 1.3. Constitutional Validity of Taxes. 5. 1.4. Administration of Tax Laws. 5. 1.5. Sources of Income Tax Law in India. This is the official website of Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India. Charge of tax in case of oral trust. 165. Case where part of trust income is chargeable. D.—Representative assesses-Miscellaneous provisions. 166. Direct The some important direct taxes imposed in India are as under: Income Tax: Income Tax Act, 1961 imposes tax on the income of the individuals or Hindu undivided [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,. 1987, W.E.F. 1-4-1989]. 1.501. 80QQA. Deduction in respect of professional income of authors of. Recommended Books. June 2019. Print | ePub | Online | PDF. Tax Treaty Case Law around the This work has delivered several important outputs covering both direct and At the centre of the debate is whether international income tax rules,

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