An Analysis of Income Tax Liability of Individual Tax Payers -A Study of Ballari City

@article{1722442,
      author = {MD Nisar Ahmed, Dr. Pavan Kumar S S},
      title = {An Analysis of Income Tax Liability of Individual Tax Payers -A Study of Ballari City},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {10},
      number = {2},
      pages = {1768-1777},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1722442.pdf},
      abstract = {The Union Budget 2020-21 introduced an optional personal income-tax structure alongside the existing regime. Taxpayers were therefore allowed to choose between the old system, which retained several exemptions and deductions, and the new system, which offered comparatively lower slab rates but withdrew most of those concessions. Under the old regime, eligible taxpayers could continue to claim benefits such as House Rent Allowance, Leave Travel Allowance and deductions available under the Income-tax Act, 1961.},
      month = {August},
  }