L4/P1: Fiscal policy: Budget 2015- Direct Taxes Theory

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Language: Hindi. List of Topics Covered:
1. Budget versus economic survey: who prepares what?
2. Economic survey 2014 – 15: how to approach its two volumes in a systematic manner for UPSC civil service provision?
3. What is the theme of economic survey 2014?
4. 3 documents in budget (annual financial statement, finance bill, appropriation Bill
5. 3 Types of “Funds” in Budget: Consolidated fund, public account and contingency fund
6. What is the difference between Vote on account and interim budget?
7. Direct taxes of union and State governments.
8. Direct taxes: on income or expenditure vs on those on assets and capital transactions
9. List of abolished direct taxes, apart from wealth tax.
10. Direct taxes: Merits and Demerits
11. Direct taxes under budget 2015, and list of deductions
12. Difference between cess and surcharge? How they are computed?
13. Wealth tax: why was it abolished? 4 Canons of taxation is by Adam Smith
14. Corporate tax, MAT and other direct taxes in budget-2015
Powerpoint available at http://Mrunal.org/download
Exam-Utility: UPSC CSAT, Prelims, Mains, CDS, CAPF, Bank, RBI, IBPS, SSC and other competitive exams, IIM, XLRI, MBA interviews and GDPI
Venue: Sardar Patel Institute of Public Administration (SPIPA), Satellite, Ahmedabad, Gujarat,India