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Regressive Taxation and Capital Gain Tax (in Hindi)
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Chapter 17 part2

Aartee Mishra is teaching live on Unacademy Plus

Aartee Mishra
Delhi University Topper YouTube Channel - Happiest Human Successfully Taught 20 GS Batches Made Free Courses on All Standard Books of UPSC.

Unacademy user
Madam please include physical if possible... Thank you ????
mam apne Jo topic chood diye Kya wo important nhi h ??
if you want a little more knowledge regarding taxes plzz allow me
Mam VAT bhi tha chapter m....
  1. Dailly Lecture Series Ramesh Singh's nar unacademy 1 Indian Economy ndian Economv ByAarte Mishira Tax Structure in India Hindi


  2. I am Aartee Mishra Graduated from Delhi University, Topper in all my semesters, Pursuing P.G and preparing for CSE. 2 Years of teaching experience of General Studies for competitive examination Have been teaching on Unacademy Plus


  3. Regressive Taxation This is just opposite to the progressive method having decreasing rates of tax for increasing value or volume on which the tax is being imposed. There are not any permanent or specific sectors for such taxes. As a provision of promotion, some sectors might be imposed with regressive taxes. As for example, to promote the growth and development of small scale industries, India at one time had regressive excise duty on their productions-with increasing slabs of volume they produced, the burden of tax used to go on decreasing. This method while appreciated for rewarding the higher producers or income- earners, is criticized for being more taxing on the poor and low producers. This is not a popular mode of taxation and not as per the spirit of modern democracies


  4. CAPITAL GAINS TAX This is a direct tax and applies on the sales of all 'assets' if a profit (gain) has been made by the owner of the asset-a tax on the 'gains' one gets by selling assets. The tax has been classified into two- (i) Short Term Capital Gain (STCG): It applies if the Asset has been sold within 36 months of owning it'. In this case the 'rate' of this tax is similar to the normal income tax slab. But the period becomes '12 months' in cases of shares, mutual funds, units of the UTI and 'zero coupon bond'-in this case the 'rate' of this tax is 15 per cent. (ii) Long Term Capital Gain (LTCG): It applies 'if the asset has been sold after 36 months of owning it. In this case the rate, of this tax is 20 per cent. In cases of shares, mutual funds, units of the UTI and 'zero coupon bond' there is 'exemption' (zero tax) from this tax (provided that such transaction is subject to 'Securities Transaction Tax'


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