India - Review and Rewrite of the Income Tax Act 1961
- S. Jain
- Asia-Pacific Tax Bulletin, 2018 (Volume 24), No 3
- 15 May 2018
In this article, the author discusses the Indian government’s latest proposal to rewrite the country’s direct tax legislation. The article identifies certain key features of the processes of rewriting the income tax laws in Australia, New Zealand and the United Kingdom, and proposes some positive outcomes from the experiences of those countries which could be adopted by the Indian task force as it undertakes its tax legislation rewriting process.