Is the new tax regime better than the old for salaried individuals? (with special reference to union budget 2023-24 (Record no. 19955)
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| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20231013155440.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 231013b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | AIKTC-KRRC |
| Transcribing agency | AIKTC-KRRC |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 21827 |
| Author | Manjhi, Rakesh Kumar S. |
| 245 ## - TITLE STATEMENT | |
| Title | Is the new tax regime better than the old for salaried individuals? (with special reference to union budget 2023-24 |
| 250 ## - EDITION STATEMENT | |
| Volume, Issue number | Vol.58(5), May |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Kolkata |
| Name of publisher, distributor, etc. | CMA Kaushik Banerjee |
| Year | 2023 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pagination | 92-97p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Salaried individuals are generally baffled by the new and the old tax regimes, especially after the Union Budget 2023-24. This Budget has discouraged the individuals who believe in savings and focused more on section 115BAC amendments to captivate individuals by its exemption limit of Rs. 7,00,000 through section 87A rebate and low rate of tax. It doesn’t mean that old tax regime will be discarded by individuals. This article demonstrates how the old tax regime is still a better option for individuals under the umbrella of different kinds of deductions and exemptions. A comparative calculation has been computed in this article to opt for appropriate tax regime by individuals under various circumstances effectively and efficiently. |
| 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) | 21828 |
| Co-Author | Matalia, Heena |
| 773 0# - HOST ITEM ENTRY | |
| Place, publisher, and date of publication | Kolkata Institute of cost Accountants of India |
| Title | Management and accountant journal |
| International Standard Serial Number | 0972-3528 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| URL | https://www.icmai-rnj.in/index.php/maj/article/view/172990 |
| Link text | Click here |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Articles Abstract Database |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent Location | Current Location | Shelving location | Date acquired | Barcode | Date last seen | Price effective from | Koha item type |
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| School of Engineering & Technology (PG) | School of Engineering & Technology (PG) | Archieval Section | 2023-10-13 | 2023-1440 | 2023-10-13 | 2023-10-13 | Articles Abstract Database |