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  Published Paper Details:

  Paper Title

CRITICAL ANALYSIS OF INCOME FROM SALARY

  Authors

  Dr. Kishor N. Jagtap,  Minal Paranjape

  Keywords

Basic Salary, Allowances, Perquisites, Gratuity, Pension

  Abstract


As we know our income tax is complicated due to its various overlapping provisions. For Income Tax purpose income earned by a taxpayer is divided into five heads of income like Income from Salary, Income from House Property, Income from Business or Profession, Capital Gains and Income from Other Source. Each head of income has its own limitations. The Purpose of the present paper is to point out the shortcomings and difficulties associated with the provisions of salary as a main head of Income. Through this paper researcher has suggested various proposals for simplification of various provisions related to salary income.

  IJCRT's Publication Details

  Unique Identification Number - IJCRT1802005

  Paper ID - 181483

  Page Number(s) - 29-36

  Pubished in - Volume 6 | Issue 1 | February 2018

  DOI (Digital Object Identifier) -   

  Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882

  E-ISSN Number - 2320-2882

  Cite this article

  Dr. Kishor N. Jagtap,  Minal Paranjape,   "CRITICAL ANALYSIS OF INCOME FROM SALARY", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.6, Issue 1, pp.29-36, February 2018, Available at :http://www.ijcrt.org/papers/IJCRT1802005.pdf

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ISSN: 2320-2882
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Journal Starting Year (ESTD) : 2013
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ISSN and 7.97 Impact Factor Details


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ISSN
ISSN: 2320-2882
Impact Factor: 7.97 and ISSN APPROVED
Journal Starting Year (ESTD) : 2013
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