It examines that who has the power to impose tax in territorial waters

Fringe Benefit Tax may seem new to India, but it's not a novel concept. This tax is already levied in the United States, the United Kingdom, Canada, Australia, New Zealand, Japan and some other nations.  - - G.Vardini

Savings is the difference between Income and Expenditure. A high level of savings helps the economy to progress on a continuous growth path since Investment is mainly financed out of savings. - - Vasudha tamrakar & Anoliba Mani

There are certain fundamental concepts which play a very elementary role in the computation of income tax. One such concept is application of income - - Abhishek Singh

The Article reflects on the change in taxation policy from the british raj to the independence and then during the liberalization, along with current trends and emeerging issues. It also contains comparisons between different countries. - - Harsh Vardhan Jajodia