Legal Articles Direct Tax Code July 31, 2012 / August 1, 2012 by Shrey Raj Saxena | Leave a Comment Direct Tax Code vis-à-vis Income Tax Act,1961 Direct Tax: Direct tax is the tax which is charged directly on the tax payer. In other words direct tax is that tax that is deducted from one’s salary. In the general sense, a direct tax is one paid directly to the government by the persons on whom […] Read more » 1961 act BPT Branch Profit Tax Capital gains tax CBDT Central Board of Direct Taxes corporate tax Department of revenue Direct Tax Direct Tax Code Direct Taxation in India Double Taxation Avoidance Agreement DTAA enforcement of tax provisions GAAR general anti-avoidance rules income tax Income Tax Act Income Tax Act 1961 Income-Tax Department indirect tax Minimum Alternate Tax Ministry of Finance personal income tax Residential status of foreign companies Revenue Act Revenue Act 1963 Tax tax on corporate income tax policies tax provisions Taxation of Companies transfer tax Wealth Tax