TAX STRUCTURE IN INDIA… TAX STRUCTURE IN INDIA…

TAX PAYER

GOVERNMENT

What are you doing? What are you doing?

BusinessBusiness

PAY PROFESSIONALPROFESSIONAL TAX!  

What are you doing in Business? What are you doing in Business?

Selling the GoodsSelling the Goods

PAY SALESSALES TAX

From where are you getting From where are you getting Goods?  Goods?  

From other State/AbroadFrom other State/Abroad

PAY CENTRAL SALES CENTRAL SALES TAX, TAX,

CUSTOM DUTY CUSTOM DUTY & OCTROI& OCTROI!  

W hat are you getting in Selling W hat are you getting in Selling Goods?  Goods?  

ProfitProfit

PAY INCOMEINCOME TAX

How do you distribute profit?  How do you distribute profit?  

By way of dividendBy way of dividend

Pay dividend distributiondividend distribution Tax  

Where you Manufacturing the Where you Manufacturing the Goods?Goods?

FactoryFactory

PAY EXCISEEXCISE DUTY!  

Do you have Office / Warehouse/ Do you have Office / Warehouse/ Factory?Factory?

YesYes

PAY MUNICIPAL & FIREMUNICIPAL & FIRE TAX!

Do you have Staff?Do you have Staff?

YesYes

PAY STAFF PROFESSIONALSTAFF PROFESSIONAL TAX!  

Doing business in Millions?Doing business in Millions?

YesYes

PAY TURNOVERTURNOVER TAX!  

NoNo

Then pa y Minimum AlternateAlternate Tax

Are you taking out over 25,000 Are you taking out over 25,000 Cash from Bank?Cash from Bank?

Yes, for SalaryYes, for Salary

PAY CASH HANDLINGCASH HANDLING TAX!  

Where are you taking your client Where are you taking your client for Lunch & Dinner?for Lunch & Dinner?

HotelHotel

PAY FOOD & ENTERTAINMENTFOOD & ENTERTAINMENT TAX!  

Are you going Out of Station for Are you going Out of Station for Business?Business?

YesYes

PAY FRINGE BENEFITFRINGE BENEFIT TAX!  

Have you taken or given any Have you taken or given any Services?Services?

YesYes

PAY SERVICESERVICE TAX!  

How come you got such a Big How come you got such a Big Amount?Amount?

Gift on birthdayGift on birthday

PAY GIFTGIFT TAX!  

Do you have any Wealth?Do you have any Wealth?

YesYes

PAY WEALTHWEALTH TAX!  

To reduce Tension, for To reduce Tension, for entertainment, where are you entertainment, where are you

going?going?

Cinema or ResortCinema or Resort

PAY ENTERTAINMENTENTERTAINMENT TAX!  

Have you purchased House?Have you purchased House?

YesYes

PAY STAMP DUTY & REGISTRATIONSTAMP DUTY & REGISTRATION FEE!  

How you Travel?How you Travel?

BusBus

PAY SURCHARGESURCHARGE

Any Additional Tax?Any Additional Tax?

YesYes

PAY

EDUCATIONAL, EDUCATIONAL, ADDITIONAL EDUCATIONAL ADDITIONAL EDUCATIONAL & SURCHARGE& SURCHARGE ON ALL THE CENTRAL GOVT's TAX !!!

Delayed any time paying Any Delayed any time paying Any Tax?Tax?

YesYes

PAY INTEREST & PENALTY!  INTEREST & PENALTY!  

INDIAN: can I die now?INDIAN: can I die now?

waitwait

we are about to we are about to launch the funeral taxlaunch the funeral tax!!!!!!