1、字数：英文 2634 单词， 13381 字符；中文 3859 汉字 出处： A Mishra, BK Yadav.Personal Income Tax Structure In India: An EvaluationJ International Journal of Current Research. 2017,9(01): 45902-45905 外文文献： Personal Income Tax Structure In India: An Evaluation Abstract In the present paper an attempt
2、has been made to throw light on prevailing personal income tax structure in India. The paper briefly analyses the issues relating to high tax burden on people falling under low and medium income groups. Researcher concludes that their is still a need to bring more reforms in the personal income tax
3、structure in the form of broadening the exemption limits, lowering the tax rates, reorganizing the different income tax slabs and simplify overall tax procedure so that people could be encouraged for compliance of tax laws. Keywords: Structure, Slabs, Reorganizing, Exemptions, Broadening. INTRODUCTI
4、ON As per Income Tax Act 1961, every person (Individuals, Companies, Hindu undivided families, Firms, Cooperative Societies and all other artificial judicial persons) whose total income exceeds maximum exemption limit is liable to pay income tax at the rates prescribed in the act. It is not a volunt
5、ary payment but an enforced contribution that is why tax is known as financial charge or levy. Despite the fact that money provided by taxation is used to carry out many functions for the welfare of the society, it usually gives a feeling of displeasure to tax payee. Actually, tax payer does not wan
6、t that his hard core earned money should be taken away from him. History is witness that there is always a struggle between tax payer and tax collector. This may be due to the irrational structure of Personal Income tax. The tax rates, tax base and tax slabs in Personal Income Tax schedule were exorbitantly higher by any standards during the period under review. The need for rationalization of tax structure was felt long back but very little reform has been seen so for. Review of literature It is a matt
