000			00973nam a22001697a 4500
999			_c513795 _d513795
008			200826b ||||| |||| 00| 0 eng d
100			_aKumar, Alok Prasanna _917419
245			_aQuestioning Citizenship-based Taxation in Budget 2020
260			_aEconomic and political weekly
300			_a55(8), Feb 2020. p.10-11
520			_aThe 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			_aTaxation - India _917411
650			_aTaxes _917412
773			_aEconomic and political weekly
906			_aINCOME TAX - INDIA
942			_cAR