| 000 -LEADER |
|---|
| fixed length control field |
00973nam a22001697a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
200826b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kumar, Alok Prasanna |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Questioning Citizenship-based Taxation in Budget 2020 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Economic and political weekly |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
55(8), Feb 2020. p.10-11 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The proposal in the Finance Bill, 2020 to introduce taxation on the basis of citizenship for those non-resident Indians who do not pay tax in their countries of residence has proven to be controversial. It creates an altogether new basis for taxation of income under Indian laws. While criticisms related to its (unintended) impact are justified, there is also a need to examine the constitutional validity of this move given the extraterritorial nature and impact of the tax. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation - India |
| 9 (RLIN) |
17411 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxes |
| 9 (RLIN) |
17412 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Economic and political weekly |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
INCOME TAX - INDIA |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Item type |
Articles |
