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2A: Budget - Coggle Diagram
2A: Budget
Fiscal Policy
Budget
- 3 Funds; non-S funds
- 3 docs
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Finance Ministry
- DEA: FC liason, CEA, FSDC
- Expend: PFMS, Bharatkosh
- Revenue: CBDT, CBIC, ED, Intel units, GSTN
- DFS: Bank board bureau
- DIPAM
- Direct/Indirect Tax
- Prog/Reg/Proportional Tax
- Adam Smith 4 Canons of taxation
1. Revenue Part
Receipt
Tax
Indirect Tax
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GST
- Council composition
- Input Tax Credit
- Union subsumed
- State Subsumed
- GST rates
- State compensation
Misc
- Composition scheme
- TCS on E-commerce
- Reverse charge
- E-way bill
Orgs.
GoM; NAPA;
AAR; GSTN;
Saksham;
HSN, SAC
Direct Tax- Prog, elastic, certainity
Union tax,
Cess, Surcharge
- Corpo tax, MAT, IT, CGT, DDT
- Equilzn Levy, Buyback
- STT, CTT
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Misc Concepts
- HUF, Presumptive Tax
- Adv tax, TDS, TCS,
Tax Refund
- Atmani Tax Ordinance
- Tobin tax,
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