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Through the proposed DTC / GST legislations, brand new has acknowledged the demand for new revenue system nevertheless the proposed new laws apparently appear being even more complicated then today's one.

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3 A 3. All individuals devote tax @ 15.00 % of the income over first Rs. 4,00,000/-. No slabs, no deductions, no exemptions, no incentives and no allowances.No distinction in kind and income source.

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