Taxation of Financial Securities in India - Rahaman, Sk. Ataur
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Financial markets across the globe have seen dramatic changes in the past few decades. India is no exception specially with recent introduction of derivative instruments. Most of the investors and/or traders, invest their savings and/or capital in securities like shares, bonds debentures, mutual funds, units etc. Although their optimum object is to earn gains or profits, taxation plays a crucial role in the overall return on their investment. In this case, tax policy acts as an important fiscal instrument. It not only helps the Government in raising revenue but also helps in achieving various…mehr

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Produktbeschreibung
Financial markets across the globe have seen dramatic changes in the past few decades. India is no exception specially with recent introduction of derivative instruments. Most of the investors and/or traders, invest their savings and/or capital in securities like shares, bonds debentures, mutual funds, units etc. Although their optimum object is to earn gains or profits, taxation plays a crucial role in the overall return on their investment. In this case, tax policy acts as an important fiscal instrument. It not only helps the Government in raising revenue but also helps in achieving various socio-economic objectives. So for the entire goal the policy of taxation should properly be framed by the Government. In this backdrop, I find this field of work for the purpose of my study. This book has been completed with ample help of my sir Prof. Pradip Kumar Chakraborty, Professor, The University of Burdwan, Burdwan, West Bengal to whom I express my deep debt of gratitude. I have foundin him a constant source of inspiration for academic pursuits. I had the good fortune and special privileges in getting such a valuable help from him on such a topic.
Autorenporträt
Dr. Sk. Ataur Rahaman presently working in the status of Principal-in-charge of Chandidas Mahavidyalaya, Birbhum, West Bengal,India.His favourite area Taxation and Finance. He has authored two books and published more than fifteen article in different reputed journals and books so far.He serves as a member in several academic bodies.