| 000 -LEADER |
|---|
| fixed length control field |
a |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231005152035.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
231005b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
AIKTC-KRRC |
| Transcribing agency |
AIKTC-KRRC |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
21756 |
| Author |
CMA, Sivakumar A. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Impact of union budget 2023 On GST law |
| 250 ## - EDITION STATEMENT |
|---|
| Volume, Issue number |
Vol.58(7), Jul |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Kolkata |
| Name of publisher, distributor, etc. |
CMA Kaushik Banerjee |
| Year |
2023 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Pagination |
30-35p. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Union Budget 2023 was a significant one in the history of the Fifth largest economy in the world. As far as direct taxation and indirect taxation are concerned, Union Budget 2023 and Finance Act 2023 are the history making events in the financial history of India. New tax regime (Sec 115 BAC) is the default one as per the Finance Act 2023. Considerable analysis and interpretations have appeared in different media including the social media. But through and deeper analysis of the perceptions of the commerce community about amendments in the GST Acts as per Finance Act 2023 is the need of the hour. Researchers have collected 301 responses from respondents including students, professors and commerce professionals. A theory has been developed and tested using SPSS software. Factor Analysis concepts and Structural Equation Modeling concepts have been applied to test the theory. Chi-Square values and fit indices are satisfactory. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
4690 |
| Topical term or geographic name entry element |
Construction Engineering and Management (CEM) |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
21757 |
| Co-Author |
Prasad, C. V. |
| 773 0# - HOST ITEM ENTRY |
|---|
| International Standard Serial Number |
0972-3528 |
| Title |
Management and accountant journal |
| Place, publisher, and date of publication |
Kolkata Institute of cost Accountants of India |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| URL |
https://www.icmai-rnj.in/index.php/maj/article/view/173125 |
| Link text |
Click here |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Articles Abstract Database |
