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  2. Tax deduction at source - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction_at_source

    It seeks deduction of tax at source on payment of rent exceeding Rs. 50,000 in a month by an individual or HUF to a resident landlord. TDS shall be deducted @ 5% at the time of credit of rent for the last month of the previous year or the last month of the tenancy if the property is vacated during the year, as the case may be.

  3. Gross receipts tax - Wikipedia

    en.wikipedia.org/wiki/Gross_receipts_tax

    A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax ; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are ...

  4. Taxation in Sri Lanka - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Sri_Lanka

    Tax revenue is a primary constituent of the government's fiscal policy. The Government of Sri Lanka imposes taxes mainly of two types in the forms of direct taxes and indirect taxes. As of 2018 CBSL report, taxes are the most important revenue source for the government, contributing 89% of the revenue.

  5. Income tax in India - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_India

    Rent or revenue derived from land in India which is used for agricultural purposes; Income derived from such land by agricultural operations, including the processing of agricultural produce, raised or received as rent-in-kind, for the market or for sale; Income attributable to a farm house, subject to conditions

  6. Income tax in Canada - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Canada

    Canada Revenue Agency collects personal income taxes for agreeing provinces/territories and remits the revenues to the respective governments. The provincial/territorial tax forms are distributed with the federal tax forms, and the taxpayer need make only one payment—to CRA—for both types of tax.

  7. Income Tax Department - Wikipedia

    en.wikipedia.org/wiki/Income_Tax_Department

    In 1956, Mr. Nicholas Kaldor was given the responsibility of investigating the Indian tax system in light of the revenue requirement of the second five-year plan (1956–1961). He submitted an exhaustive report for a coordinated tax system and therefore, the result was the enactment of several taxation acts, viz., the wealth-tax Act 1957 , the ...

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  9. Taxation in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_Kingdom

    Stamp duty is charged on the transfer of shares and certain securities at a rate of 0.5 per cent. Modernised versions of stamp duty, stamp duty land tax and stamp duty reserve tax, are charged respectively on the transfer of real property and shares and securities, at rates of up to 4 per cent and 0.5 per cent respectively. [60]

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