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Can we know how every provision in income tax has arose? How every provision's calculation criteria has been determined? Is there any link or available source?

Plz help me.....

Replies (3)

https://indiabudget.nic.in/

Refer above link. There are budgets of various previous years. In that go to Memorandum and explanatory notes on amended provision/new proposal, etc.. It is very helpful to understand the logic as to why a new/amendment is brought into act.

As regards determination of tax slab is concerned, i think those are decisions of Ministry of Finance based on various factors. 

yes of course u can. please ask the person who framed it!!!!!

where is that person? if i know him then i had asked him directly instead of asking you.

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