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- W2284350550 abstract "The draft Direct Taxes Code (DTC), which aims to replace Income Tax Act, 1961 and Wealth Tax Act, 1957, was released, along with a Discussion Paper on August 12, 2009 for public comments. Since then, a number of valuable inputs on the proposals have been received from a large number of organisations and individuals. The inputs have been examined and the major issues on which various stakeholders have given their views have been identified. The Revised Discussion Paper addresses these major issues. The revised Direct Taxes Code (DTC-II) making changes in the earlier DTC (DTC-I), consequent to the issue of Discussion Paper-II (DP-II) was introduced in the Lok Sabha on August 30, 2010. The Bill shows that in DTC-II, not only the changes mentioned in DP-II have been made, but a host of other changes and new provisions, like those relating to settlement of cases and settlement commission have also been incorporated. This has made the DTC-II more voluminous vis-a-vis DTC-I." @default.
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- W2284350550 date "2012-01-01" @default.
- W2284350550 modified "2023-09-23" @default.
- W2284350550 title "Evaluation of the necessity of direct tax code in the light of finance bill 2012" @default.
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