| 000 -LEADER |
|---|
| fixed length control field |
01353nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
220928b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Sharma, Mritunjaya |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Covid-19 pandemic: Response of the government through public policy mainly direct taxation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Indian Journal of Public Administration |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
68(2), Jun, 2022: p.219-232 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The sudden occurrence of the Covid-19 pandemic affected millions of lives in India. The Indian government inter alia took immediate steps to give relief to the taxpayers under direct tax laws for sustaining their livelihood and to stabilise the economic growth. Post-lockdown, further measures were undertaken to address genuine concerns and hardships of the taxpayers. The suggestions of the international agencies, economic survey, some revenue officers for handling the emerging situation, and policy decisions taken by the direct tax administration pre- and post-Budget 2021 have been examined. Finally, it was found that an ongoing progressive tax structure and administration is the need of the hour for consistent economic growth and human development. – Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Government response, Public policy, Direct taxation, Covid pandemic. |
| 9 (RLIN) |
33455 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Indian Journal of Public Administration |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
PUBLIC POLICY |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Item type |
Articles |
