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Tax Avoidance and Its Legality
Author Name : B. Angayarselvam
ABSTRACT
According to article 265 of the Constitution “No Tax Shall be Levied or Collected Except by Authority of Law”.Tax is the revenue that every person earing more than the annual income under the Income Tax Act has to pay to the Government. But the question is whether it is paid by everyone. A few people do Tax Avoidance to avoid paying taxes, and Tax avoidance is Legal.
Keywords: Constitution of India, Income tax and GST