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Cyber Laws in IT & ITES

With the phenomenal and enormous growth of Internet specialized branch of Law called Cyber Law.

Immigration & Emmigration

When a person enters a new country for the purpose of establishing permanent residence and ultimately gaining citizenship , it is called

Immigration.But the residence of immigrants is subject to the conditions set by the Immigration Law.


Indirect Tax

Tax is a levy or charge imposed on individuals or legal entities by the state to support itself. Tax may be in the form of toll, tribute, duty, custom, excise, aid, subsidy etc. Taxes are collected by agencies of government. Fines, forfeiture and other kind penalties are imposed in case of non payment of taxes. There are two kinds of Taxes direct and indirect Tax. Direct taxes like income tax and corporate tax are paid directly to the government along with tax return filed by the taxpayers. Indirect taxes are collected by intermediaries who in turn pay the proceeds to the government by filling the related tax return. Indirect taxes are charged on the production or consumption of goods and services or on transactions including imports and exports. For instance, sales tax, value-added taxes, taxes on any aspect of manufacturing or production, taxes on legal transaction and customs or import duties.

Indirect Taxation In India The indirect taxation in India is complex system of various laws and regulations including specific laws of the states. Indirect tax includes sales tax, customs duties, excise duties, service tax, value added tax and anti dumping taxes.

Sales Tax is a significant source of revenue to the state. The Central Sales Tax Act, 1956, regulates the interstate sales. The Sales Tax Acts of different states govern sales within the states by imposing tax at different rates. Some of the statutes on indirect tax in India are The Central Excise Act, 1944, The Medicinal and Toilet Preparation (Excise Duties) Act, 1955, Service Tax: Statutory Provisions (1994), Central Sales Tax Act, 1956, Customs Act, 1962, Delhi Sales Tax 1975, The additional of Excise (Textiles And Textiles Articles) Act, 1978 and The Agricultural Produce Cess Act, !940.

Value Added Tax has been introduced in India only recently. Over 130 countries in the world have introduced VAT over the past three decades and India is among the last few to introduce it. Value added tax is a form of indirect tax. It is imposed on exchanges that add value to the commodity unlike sales tax that is imposed on the total value of the exchange. Value added tax is collected from the consumer rather than the seller who is actually entitled to pay the tax.

Indirect Taxation In USA In the United States, the system of taxation is very complex. The taxpayer may need to pay tax at three different levels of government. It involves several methods of payment.