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Aggarwal, B.R., Corporate Taxes and Financial Management, Indian Journal of Commerce, Vol. 26, No. 90, 1971, pp. 227-233. ________, Pardeep, Smoothen Out Rough Edges of DTC, Economic Times, August 19, 2010, p. 11. Ahluwalia, M.S., Economic Reforms in India Since 1991: Has Gradualism Worked? The Journal of Economic Perspectives, Vol. 16, No. 3, July 2002, pp. 67-88. Anand, R., Prospective versus Retrospective Amendments, Business Line, August 2, 2008, p. 9. Ansari, M.M., Determinants of Tax Ratio: A Cross-Country Analysis, Economic and Political weekly, Vol. 17, No. 25, June 1982, pp. 10351042. Arora, R.S. and Kumar, Rakesh, Performance of Income Tax Department: An Appraisal, Indian Management Studies Journal, Vol. 9, 2005, pp. 133148. Bagchi, Amaresh, Inflation and Personal Income Tax, Economic and Political Weekly, Vol. 17, No. 17, May 1982, pp. 733-738. Bagchi, Amaresh, Recent Initiatives in Enforcement and Trends in Income Tax Revenues An Appraisal, Economic and Political Weekly, Vol. 13, No. 3, January 1988, pp. 89-94. _______________, Information Technology in Tax Administration: Recent Cross Country Experience, Economic and Political Weekly, Vol. 28, No. 32, August 1993, pp. 1640-1644.
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_______________, Vision of Kelkar Papers: A Critique, Economic and Political Weekly, Vol. 37, No. 51, December 2002, pp. 5125- 5133. _______________, and M. Govinda Rao, Elasticity of Non-corporate Income Tax in India, Economic and Political Weekly, Volume XVII, No. 25, September 1982, pp. 1452-1458. _______________, R.K. Rao, and B. Sen, Raising the Tax-Ratio by Reining in the Tax-Breaks An Agenda for Action, Tax Research Unit Working Paper, No. 2, December 2005, National Institute of Public Finance and Policy, New Delhi. _______________, Dividend Taxation Revisited, Economic and Political Weekly, Vol. 42, No. 13, April 2007, pp. 1263-1267. Baweja D. and Baijal Nitin, Salaried Need Tax Breather Business Line, 4th July 2009, p. 9. Bhattacharya, Sukumar , Formalities for Availing Tax Benefits Under The Income Tax Act And Prima Facie Adjustments, Indian Journal of Accounting, Vol. 21, No. 4, December 1990, pp. 51-57. Bird, R.M. and Zolt, E.M., Technology and Taxation in Developing Countries: From Hand to Mouse, National Tax Journal, Vol. 61, No. 4, December 2008, pp. 791-817. _________, and Bahl, R.W., Tax Policy in Developing Countries: Looking Backward and Forward, National Tax Journal, Vol. 61, No. 2, June 2008, pp. 279- 297.

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Mitra, Sanjeev, Direct Tax Code- Can It Deal with Corruption Which Ultimately Goes On to Abate Terrorism? Economic Times, 12th December 2009, p. 9. Monsingh, Vasanthi et al., Tax Policy in India, Asian Journal of Public Administration, Vol. 24, No.1, June 2002, pp. 111-138. Murlidharan, S., Give Youth A Tax Break, Business Line, 4th April 2009, p.9. ____________, Disquiet in the House, Business Line, 14th August 2010, p. 9. Pandey, T.N., Widening of Tax Bases: Issues and Challenges, The Indian Journal of Commerce, Vol. 55, No. 4, December 2002, pp. 1-11. ___________, Capacity to Pay Principle, Taxman, Vol. 164, No. 5, February 2007, pp. 176-179. ___________, Lax Implementation of Tax Provisions, Business Line, 26th April 2008, p. 9. ___________, Is Inflation-Adjusted Tax System Feasible, Business Line, 9th Aug 2008, p. 9. Pandey, T.N., Misapplication of Surcharge and Cess, Business Line, 20th June 2009, p. 9. Parmar, K.N., Consequences of replacing Section 88 with Section 80C by Finance Act, 2005 The Chartered Accountant, Vol. 55, No. 4, October 2006, pp. 537-544. Poirson, H., The Tax System in India: Could Reform Spur Growth?, IMF Working Paper No. WP/06/93, April 2006, www.imf.org.

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Raikhy, Navjot and Om Prakash, Tax Structure in India- Post Liberalization Scenario, PSE Economic Analyst, Vol. XX, No. 2, 2000, pp. 33-50. Rajaraman, Indira, Presumption Direct Taxation: Lessons from Experience in Developing countries, Economic and political Weekly, Vol. 30, No. 15, May 1995, pp. 887-795. ________________, Fiscal Developments and Outlook in India, Working Paper No.15, March 2005, National Institute of Public Finance and Policy, New Delhi. Ramanujam, T.C.A., Time to Revisit Dividend Taxation, 31st January 2009, Business Line, p. 9. ________________, Tax Policy for Changing Times, Taxman, Vol. 178, No. 12, March 2009, pp. 166-169. ________________, On the Black Money Trial, Business Line, 16th May 2009, p. 9. ________________, Give Salaried a Tax Break, Business Line, 20th June 2009, p. 9. Ranka, N.M., Taxation and Ethics, Current Tax Reporter, Vol. 21, No.1, January 2009, pp. 63- 65. Rao, M. Govinda, Fiscal Adjustment: Rhetoric and Reality, Economic and Political Weekly, Vol. 42, No. 13, April 2007, pp. 1252-1257. ______________, Tax Reform in India: Achievements and Challenges, AsiaPacific Development Journal, Vol. 7, No. 2, December 2000, pp. 59-73.

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GOVERNMENT REPORTS / PUBLICATIONS

Report of the Indian Taxation Enquiry Committee, (President: Sir Charles Todhunter), 1925. Report of Taxation Enquiry Commission, (Chairman: Mitthai John), 1953. Indian Tax Reform-Report of a Survey, (Chairman: Nicholas Kaldor), 1956. Final Report on Rationalisation and Simplification of the Tax Structure, (Chairman: S. Bhoothalingam), 1968. Final Report of Direct Taxes Enquiry Committee, (Chairman: Justice K.N. Wanchoo), 1971. Direct Tax Laws Committee, (Chairman: C C Chokshi), 1978. Economic Administrative Reform Commission, (Chairman: L.K. Jha), 1983. Interim Report of Tax Reforms Committee, (Chairman: Raja J. Chelliah), 1991.

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 Final Report of Tax Reforms Committee, (Chairman: Raja J. Chelliah), 1992. Report of the Task Force on Direct Taxes, (Chairman: Vijay Kelkar), 2002. Direct Taxes Code, 2010, Bill No. 110 of 2010. Reports of Comptroller and Auditor General of India (various issues).

WEBSITES
www.cag.gov.in www.finmin.nic.in www.imf.org www.indiabudget.nic www.nipfp.org.in www.planningcommission.nic.in www.rbi.org.in www.ssrn.com www.taxationindia.com www.taxmann.com

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