This book "Income Tax and Salaried Class" is an attempt to critically examine the incidence and effects of income tax on individuals earning income from 'salary'. The general nature of this study is empirical. The book consists of eight chapters.
The first chapter of introduction is exclusively written for research methodology.
In the second chapter, theories and principles of income taxation have been reviewed.
In the third chapter, it has been tried to sketch out the evolution of income tax system in India.
Fourth chapter is based on the primary, as well as, secondary data which analyse the structure of income taxation in India.
In the fifth chapter, effect of income tax on savings of the salaried class has been analysed with the help of primary and secondary data.
Sixth chapter primarily deals with primary data collected from the respondents to see the effect of income tax on consumption of the salaried class.
In the seventh chapter, effect of income tax on standard of living of the salaried class has been discussed.
Eighth chapter suggests the measures which can be taken to reduce burden of income tax on salaried class and check adverse effects of income tax on them.
The revenue from the personal income tax not given separately in the Budgets of the Government of India. The head 'taxes on income other than corporation tax' includes both the personal income tax and tax on registered firms. Of course, the income tax on registered firms constitutes only a small proportion of this total. Figures relating to income tax on 'individual' is taken as personal income tax, since 'individual' tax payers account for more than 90 percent of the total number of personal income tax payers and their taxable income.
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