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

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Income Tax Concessions, Savings and Interest Rates

Interest Rates V N Kothari This paper attempts to examine the process by which the income tax base is being eroded. A major narrowing of the tax base is occurring in the name of tax concessions as incentives for savings. What is new in the recent spate of tax concessions is the vast expansion of the scope of these concessions in terms of the exempted amounts and the variety of financial instruments which are eligible for such concessions.

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