 |
International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.14 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
|
Issue: October 2025
Volume 10 | Issue 10
Review Result and Publication of Paper within : 2-3 days
Click Here For more DetailsFor Authors
Forms / Download
Published Issue Details
Editorial Board
Other IMP Links
Facts & Figure
Impact Factor : 8.14
Issue per Year : 12
Volume Published : 10
Issue Published : 113
Article Submitted : 18214
Article Published : 7781
Total Authors : 20568
Total Reviewer : 749
Total Countries : 142
Indexing Partner
Licence
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
|
Published Paper Details
|
|
| Paper Title: | THE CONSTITUTIONAL AND LEGISLATIVE FRAMEWORK GOVERNING INCOME TAXATION IN INDIA |
| Authors Name: | Portia Roy , Dr. Devender Singh |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJRTI_203591
|
| Published Paper Id: | IJRTI2505091 |
| Published In: | Volume 10 Issue 5, May-2025 |
| DOI: | |
| Abstract: | This research explores the constitutional and legislative architecture that underpins income taxation in India, emphasizing the evolving dual tax regime introduced by recent Finance Acts. Grounded in the Indian Constitution particularly Articles 14, 246, and 265 this framework delineates the division of taxing powers between the Union and State governments and affirms the principle that taxation must be backed by the authority of law. The study traces the historical evolution of India's income tax system, from ancient and colonial precedents to the transformative enactment of the Income Tax Act, 1961. Special attention is given to the legal basis, rationale, and implications of introducing Section 115BAC, which allows taxpayers to choose between the traditional exemption-based regime and a simplified concessional-rate regime. By analyzing judicial precedents, delegated legislation, and amendments from the Finance Acts of 2020 to 2025, the study highlights the government's intent to simplify compliance, broaden the tax base, and foster voluntary adherence, all while aligning with constitutional mandates. This work underscores the dynamic interplay between law, policy, and fiscal governance in shaping India's contemporary income tax regime. |
| Keywords: | TAXATION, DUAL TAX REGIME, IMPLEMENTATION, FAIRNESS |
| Cite Article: | "THE CONSTITUTIONAL AND LEGISLATIVE FRAMEWORK GOVERNING INCOME TAXATION IN INDIA", International Journal of Science & Engineering Development Research (www.ijrti.org), ISSN:2455-2631, Vol.10, Issue 5, page no.a768-a785, May-2025, Available :http://www.ijrti.org/papers/IJRTI2505091.pdf |
| Downloads: | 000267 |
| ISSN: |
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
| Publication Details: |
Published Paper ID: IJRTI2505091
Registration ID:203591
Published In: Volume 10 Issue 5, May-2025
DOI (Digital Object Identifier):
Page No: a768-a785 Country: Siliguri, West Bengal, India Research Area: Other Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2505091 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2505091 |
| Share Article: | |
|
Click Here to Download This Article |
|
| Article Preview | |
|
|
|
Major Indexing from www.ijrti.org
| Google Scholar | ResearcherID Thomson Reuters | Mendeley : reference manager | Academia.edu |
| arXiv.org : cornell university library | Research Gate | CiteSeerX | DOAJ : Directory of Open Access Journals |
| DRJI | Index Copernicus International | Scribd | DocStoc |
ISSN Details
 |
 |
|
ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
DOI (A digital object identifier)
| Providing A digital object identifier by DOI.ONE How to Get DOI? |
Conference
Open Access License Policy
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Important Details
Join RMS/Earn 300
WhatsApp
Click Here
Click Here
Indexing Partner |
|||
| Copyright © 2025 - All Rights Reserved - IJRTI | |||