Blog: Target IAS Kannada

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What is Criminal proceeding & Civil proceeding, Difference b/w them

Criminal Proceedings Criminal proceedings involve legal actions initiated by the state against an individual or entity accused of committing a crime…

Working of GST in India UPSC - Target IAS Kannada

Working of GST in India The Goods and Services Tax (GST) is a destination-based, multi-stage, comprehensive tax system that integrates multiple i…

Goods and Services Tax (GST) for UPSC - Target IAS Kannada

GST 2017: A Game Changer in India's Tax System Introduction: The Goods and Services Tax (GST), implemented on July 1, 2017 , marked a paradigm s…

Discuss the pre-GST indirect tax system in India

Question: Discuss the pre-GST indirect tax system in India. (400 words) Introduction: Before the introduction of the Goods and Services Tax (GST) i…

What is Round Tripping UPSC - Target IAS Kannada

Round Tripping refers to a situation where money or assets are moved out of a country to a foreign jurisdiction (often a tax haven or low-tax coun…

Base Erosion and Profit Shifting UPSC - Target IAS Kannada

Base Erosion and Profit Shifting (BEPS) is when big companies use smart tricks to shift their profits from high-tax countries to low or no-tax cou…

What is POEM (Place of Effective Management) UPSC - Target IAS Kannada

Place of Effective Management (POEM) is a concept used in international tax law to determine the residency of a company for tax purposes. It is us…

What is GAAR (General Anti-Avoidance Rule) UPSC - Target IAS Kannada

General Anti-Avoidance Rule (GAAR) is a set of provisions under Indian tax law aimed at curbing tax avoidance practices that exploit legal loophol…

Stages in Enactment of Budget | Budgetary Process in India - Target IAS Kannada

Stages in Enactment of Budget | Budgetary Process in India - Target IAS Kannada

Budgetary Process in India - Stages in Enactment of Budget 1. Presentation of Budget The budget is presented in the Lok Sabha by the Finance Minist…

The Expenditure ‘Charged’ upon the CFI & the Expenditure ‘Made’ from CFI

The Expenditure ‘Charged’ upon the CFI & the Expenditure ‘Made’ from CFI The expenditure ‘CHARGED’ upon the Consolidated Fund of India (CFI) a…

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