BOT Toll Model
This is a PPP model for the development of highway projects. In this toll based BOT model, a road …
Read MoreBuild Operate and Transfer (BOT) Annuity Model
The BOT Annuity model is a PPP model for infrastructure projects especially road projects. Under BOT annuity, a developer …
Read MoreHybrid Annuity Model (HAM)
Hybrid Annuity Model (HAM) is a model designed to revive PPP (Public Private Partnership) in highway construction. HAM is …
Read MoreRedistribution
Redistribution is the process of taking away some part of the income from the rich in the form of …
Read MoreHorizontal balance
Horizontal balance refers to the fair distribution of tax resources and other revenues among the states and UTs.
Read MoreVertical balance
Vertical balance refers to the balanced distribution of tax and other resources between the central government and state governments.
Read MoreDirect Benefit Transfer
The Direct Benefits Transfer (DBT) involves transferring the subsidy amount and other benefits (called transfers) directly to the beneficiaries’ …
Read MoreStandard GST
Standard GST The standard GST rate is that rate to be imposed on bulk of the commodities. Thus the standard …
Read MoreGrandfathering
Grandfathering is a cluase under the General Anti-avoidance Rule (GAAR). Grandfatherign is a situation in which an old rule …
Read MoreAuthority for Advance Rulings
The Authority for Advance Rulings is an important adjudicatory body on tax matters. The Responsibility of the AAR is …
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