No arrangement system can be said to be perfect in any circumstances. In the same way it cannot be said that one or other taxation system is perfect for it. But it requires to be looked again and again and make the required improvement changes as time and circumstances demands. And thats the way how any economy comes closer and closer to perfection. In India we saw a reform in indirect tax system, but still we are following the same direct tax system from 1961 nearly 6 decade old . Numbers of things have changed since and also a lot of problems are pointed out. Despite reforms since 1991, much remains to be done to make the tax system broad based, productive and efficient. The personal income tax continues to be narrow based. This research paper tries to present a Reformed Personal Income Taxation System RPITS . The whole system is based upon the idea of equality.
by Ram Avatar Singh "Personal Income Tax in India: A Roadmap for Future"
Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020,
URL: https://www.ijtsrd.com/papers/ijtsrd38007.pdf
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