ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by Ashrita Prasad KothaSubscribe to Ashrita Prasad Kotha

Cess or Surcharge: The Distinction is Significant for the Taxpayer

Cess tax is a very important tool in the hands of the taxpayer to make the government accountable. A surcharge is more of a reserve taxing power in the hands of the government to garner funds exclusively for its own purpose. The two should not be confused.
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