https://www.taxtmi.com/manuals?id=4668 The term tax for income-tax law includes income-tax and, in specified assessment years, other statutory fiscal charges. A tax is defined by five characteristics: compulsory exaction by a public authority; imposition under statutory power without consent; enforceability by law; levy for public purposes rather than special benefit to the payer; and being part of the common burden with incidence tied to capacity to pay. en-us Tue, 27 Aug 2024 17:39:00 +0530 Wed, 11 Jun 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4668 The term tax for income-tax law includes income-tax and, in specified assessment years, other statutory fiscal charges. A tax is defined by five characteristics: compulsory exaction by a public authority; imposition under statutory power without consent; enforceability by law; levy for public purposes rather than special benefit to the payer; and being part of the common burden with incidence tied to capacity to pay. Manuals Income Tax Tue, 27 Aug 2024 17:39:00 +0530 https://www.taxtmi.com/manuals?id=4668