Paper Title
''Academicians' Perception towards BTT in India: A Comparative Study of Present Income Tax System & Proposed Single Banking Transaction Tax System''
Article Identifiers
Authors
Dr. Sunil Kumari
Keywords
Banking, Tax, Transaction, Single
Abstract
According to single banking transaction tax when an amount is credited in the account of receiver he has to pay tax on that amount, when the amount is credited in his account. The main purpose of BTT (Banking Transaction Taxes) is to simplify the present tax system. BTT looks very attractive as there are very complexities in present tax system & is out of reach to understand for a layman paying income tax. BTT may simplify the process but there are some loopholes also, if cigarettes, alcohol become tax-free it will be very harmful for society. others problems like infrastructure capital for forming new banks in rural area and opening accounts for lakhs of people in a short period is the most challenging task. Impact of BTT can be viewed after a sincere implementation only.
Downloads
How To Cite (APA)
Dr. Sunil Kumari (October-2017). ''Academicians' Perception towards BTT in India: A Comparative Study of Present Income Tax System & Proposed Single Banking Transaction Tax System''. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 2(10), 24-28. https://ijnrd.org/papers/IJNRD1710006.pdf
Issue
Volume 2 Issue 10, October-2017
Pages : 24-28
Other Publication Details
Paper Reg. ID: IJNRD_210885
Published Paper Id: IJNRD1710006
Downloads: 000121990
Research Area: Commerce
Country: Rohtak, Haryana, India
Published Paper PDF: https://ijnrd.org/papers/IJNRD1710006.pdf
Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD1710006
About Publisher
Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)
ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publisher: IJNRD (IJ Publication) Janvi Wave | IJNRD.ORG | IJNRD.COM | IJPUB.ORG
Licence
This work is licensed under a Creative Commons Attribution 4.0 International License and The Open Definition
Publication Timeline
Article Preview: View Full Paper
Call For Paper
IJNRD is a Scholarly Open Access, Peer-reviewed, and Refereed Journal with a High Impact Factor of 8.76 (calculated by Google Scholar & Semantic Scholar | AI-Powered Research Tool). It is a Multidisciplinary, Monthly, Low-Cost Journal that follows UGC CARE 2025 Peer-Reviewed Journal Policy norms, Scopus journal standards, and Transparent Peer Review practices to ensure quality and credibility. IJNRD provides indexing in all major databases & metadata repositories, a citation generator, and Digital Object Identifier (DOI) for every published article with full open-access visibility.
The INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (IJNRD) aims to advance applied, theoretical, and experimental research across diverse fields. Its goal is to promote global scientific information exchange among researchers, developers, engineers, academicians, and practitioners. IJNRD serves as a platform where educators and professionals can share research evidence, models of best practice, and innovative ideas, contributing to academic growth and industry relevance.
Indexing Coverage includes Google Scholar, SSRN, ResearcherID-Publons, Semantic Scholar (AI-Powered Research Tool), Microsoft Academic, Academia.edu, arXiv.org, ResearchGate, CiteSeerX, ResearcherID (Thomson Reuters), Mendeley, DocStoc, ISSUU, Scribd, and many more recognized academic repositories.
How to submit the paper?
By Our website
Click Here to Submit Paper Online
Important Dates for Current issue
Paper Submission Open For: October 2025
Current Issue: Volume 10 | Issue 10 | October 2025
Impact Factor: 8.76
Last Date for Paper Submission: Till 31-Oct-2025
Notification of Review Result: Within 1-2 Days after Submitting paper.
Publication of Paper: Within 01-02 Days after Submititng documents.
Frequency: Monthly (12 issue Annually).
Journal Type: IJNRD is an International Peer-reviewed, Refereed, and Open Access Journal with Transparent Peer Review as per the new UGC CARE 2025 guidelines, offering low-cost multidisciplinary publication with Crossref DOI and global indexing.
Subject Category: Research Area
Call for Paper: More Details
