In any country, various arms of government like to indulge in taxation of their own choice, and in setting up little treasuries that they control. However, it is quite clear that there must be only one treasury, and only one authority that determines taxation, through only one Finance Act.
In the Economic Times today, I have an article that applies this idea into analysing a recent proposal by DOT to impose an 8% tax on wireline broadband providers.
You may find some of the associated materials useful:
- Consultation paper issued by DOT on this in December 2012.
- National Telecom Policy, 2012.
- TRAI recommendations on broadband.
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