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About The Book
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The taxation of corporate income in India is as old as the income-tax legislation in India. In the Pre-independence era we had the British who ruled India and the main reason to collect taxes was to raise funds for various expenses of the Government. After Independence however there was a change in the government`s attitude towards the tax structure and policy with an emphasis on social welfare. Collection of tax was to conform to the socioeconomic policies making redistribution of income throug