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What are Local Taxes?

Elements of Direct and Indirect Taxes

What are Local Taxes?

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Municipal/Local Taxes

 

• Octori/entry tax: – Some municipal jurisdictions levy octori/entry tax on entry of goods

Other State Taxes

• Stamp duty on transfer of assets

• Property/building tax levied by local bodies

• Agriculture income tax levied by State Governments on income from plantations

• Luxury tax levied by certain State Government on specified goods

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