Fiscal incetives and balanced regional development (Record no. 41723)

MARC details
000 -LEADER
fixed length control field 01749nam a2200193Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220713212104.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 706953282
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 339.52 AGG
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Aggarwal, Pawan K.
245 #0 - TITLE STATEMENT
Title Fiscal incetives and balanced regional development
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. New Delhi
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Vikas Publishing
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
300 ## - PHYSICAL DESCRIPTION
Extent 188 p.
520 ## - SUMMARY, ETC.
Summary, etc. Since the advent of planning for economic development, the Government of India has been making concerted efforts to correct regional socio-economic imbalances. With a view to promote development of backward areas through the policy of industrial dispersal, financial concessions and tax incentives are made available to entrepreneurs to set up industry in backward areas. The present study evalu ates one such tax incentive-backward area development allowance (section 80HH of the Income-tax Act, 1961).<br/><br/>The study concludes that this incentive as well as other major incentive schemes, alongwith the necessary infrastructural facilities, have played a significant role in the dispersal of industry to backward areas and their growth. The cost to the exchequer is found to be meagre. However, the backward area development allowance has now been replaced by the growth centre scheme that aims at creating infrastructural facilities in select regions.<br/><br/>The methodology as well as findings of this study may be of interest to scholars and students of public finance and regional economics. The study would also provide valuable insight to policy-makers in designing fiscal incentive schemes and to entrepreneurs in taking decisions about investment and location of industrial units.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Fiscal policy
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
Source of classification or shelving scheme Dewey Decimal Classification
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
  Not Missing Not Damaged   Gandhi Smriti Library Gandhi Smriti Library   2020-02-04   339.52 AGG 51732 2020-02-04 2020-02-04 Books

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