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Taxation of Financial Securities in India   Sk. Ataur Rahaman

Taxation of Financial Securities in India

292 страниц. 2013 год.
LAP Lambert Academic Publishing
Financial markets across the globe have seen dramatic changes in the past few decades. India is no exception specially with recent introduction of derivative instruments. Most of the investors and/or traders, invest their savings and/or capital in securities like shares, bonds debentures, mutual funds, units etc. Although their optimum object is to earn gains or profits, taxation plays a crucial role in the overall return on their investment. In this case, tax policy acts as an important fiscal instrument. It not only helps the Government in raising revenue but also helps in achieving various socio-economic objectives. So for the entire goal the policy of taxation should properly be framed by the Government. In this backdrop, I find this field of work for the purpose of my study. This book has been completed with ample help of my sir Prof. Pradip Kumar Chakraborty, Professor, The University of Burdwan, Burdwan, West Bengal to whom I express my deep debt of gratitude. I have found in...
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