{"id":35184,"date":"2024-03-20T12:41:39","date_gmt":"2024-03-20T12:41:39","guid":{"rendered":"https:\/\/edukemy.com\/blog\/?p=35184"},"modified":"2024-03-21T05:46:55","modified_gmt":"2024-03-21T05:46:55","slug":"direct-taxes-code-dtc-upsc-economy-notes","status":"publish","type":"post","link":"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/","title":{"rendered":"Direct Taxes Code (DTC) &#8211; UPSC Economy Notes"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/edukemy.com\/upsc\/upsc-economy?utm_source=Blog&amp;utm_medium=Banner&amp;utm_campaign=Blog+Economy\" target=\"_blank\" rel=\"noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"300\" src=\"https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/17.png\" alt=\"\" class=\"wp-image-42386\" srcset=\"https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/17.png 1280w, https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/17-1170x274.png 1170w, https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/17-585x137.png 585w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/figure>\n\n\n\n<p>The Direct Taxes Code (DTC) represents a significant overhaul of India&#8217;s tax system, aiming to simplify and streamline the country&#8217;s direct tax regime. Proposed as a replacement for the existing Income Tax Act of 1961, the DTC seeks to modernize tax laws, enhance compliance, and promote economic growth. By consolidating various tax provisions and eliminating ambiguities, the DTC aims to create a more efficient and transparent tax framework. Its introduction signifies a crucial step towards achieving a fairer, more equitable tax system that aligns with India&#8217;s evolving economic landscape and global standards.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<label for=\"ez-toc-cssicon-toggle-item-69dc85d6eff02\" class=\"ez-toc-cssicon-toggle-label\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-cssicon\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dc85d6eff02\"  \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#Direct_Taxes_Code_DTC\" title=\"Direct Taxes Code (DTC):\">Direct Taxes Code (DTC):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#History_of_Implementation_of_Direct_tax_Code\" title=\"History of Implementation of Direct tax Code\">History of Implementation of Direct tax Code<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#What_is_simplification_and_consolidation_of_Direct_tax_Laws\" title=\"What is simplification and consolidation of Direct tax Laws?\">What is simplification and consolidation of Direct tax Laws?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#Regarding_the_consolidation_of_tax_laws\" title=\"Regarding the consolidation of tax laws:\">Regarding the consolidation of tax laws:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#Direct_Tax_Code_DTC_Proposals\" title=\"Direct Tax Code (DTC) Proposals\">Direct Tax Code (DTC) Proposals<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#GAAR_%E2%80%93_General_Anti_Avoidance_Rule\" title=\"GAAR \u2013 General Anti Avoidance Rule\">GAAR \u2013 General Anti Avoidance Rule<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#Guidelines_issued_by_the_government_in_the_implementation_of_GAAR\" title=\"Guidelines issued by the government in the implementation of GAAR\">Guidelines issued by the government in the implementation of GAAR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#Recommendations_from_the_Parthasarathi_Shome_committee_are_as_follows\" title=\"Recommendations from the Parthasarathi Shome committee are as follows:\">Recommendations from the Parthasarathi Shome committee are as follows:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#FAQs\" title=\"FAQs\">FAQs<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#1_What_is_the_Direct_Taxes_Code_DTC\" title=\"1. What is the Direct Taxes Code (DTC)?\">1. What is the Direct Taxes Code (DTC)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#2_What_are_the_key_objectives_of_the_Direct_Taxes_Code\" title=\"2. What are the key objectives of the Direct Taxes Code?\">2. What are the key objectives of the Direct Taxes Code?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#3_How_does_the_Direct_Taxes_Code_propose_to_simplify_tax_compliance\" title=\"3. How does the Direct Taxes Code propose to simplify tax compliance?\">3. How does the Direct Taxes Code propose to simplify tax compliance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#4_How_does_the_Direct_Taxes_Code_impact_individual_taxpayers\" title=\"4. How does the Direct Taxes Code impact individual taxpayers?\">4. How does the Direct Taxes Code impact individual taxpayers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#5_What_is_the_current_status_of_the_Direct_Taxes_Code_DTC\" title=\"5. What is the current status of the Direct Taxes Code (DTC)?\">5. What is the current status of the Direct Taxes Code (DTC)?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#In_case_you_still_have_your_doubts_contact_us_on_9811333901\" title=\"In case you still have your doubts, contact us on 9811333901.&nbsp;\">In case you still have your doubts, contact us on 9811333901.&nbsp;<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/edukemy.com\/blog\/direct-taxes-code-dtc-upsc-economy-notes\/#Visit_our_YouTube_Channel_%E2%80%93_here\" title=\"Visit our YouTube Channel &#8211;&nbsp;here\">Visit our YouTube Channel &#8211;&nbsp;here<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Direct_Taxes_Code_DTC\"><\/span><strong>Direct Taxes Code (DTC):<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Proposal by the Government of India to simplify and rationalize direct tax laws.<\/li><li>Aims to introduce new provisions and consolidate, revise, and simplify the structure of direct tax laws into a single legislation.<\/li><li>Expected to replace the Income Tax Act, 1961, and other direct tax legislations.<\/li><li>Intended to create a more transparent and taxpayer-friendly tax regime.<\/li><li>The goal is to streamline tax provisions, reduce ambiguity, and enhance compliance.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"History_of_Implementation_of_Direct_tax_Code\"><\/span><strong>History of Implementation of Direct tax Code<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In <strong>2009, the government released a discussion paper concerning the Direct Tax Code, followed by the introduction of the Direct Tax Code (DTC) bill in parliament in 2010.<\/strong><\/p>\n\n\n\n<p>As customary with technical bills, this legislation was referred to the standing committee on finance chaired by <strong>Mr. Yashwant Sinha<\/strong>. Although the government aimed for DTC implementation by April 1, 2012, delays in the committee&#8217;s report submission hindered this timeline. Notably, the bill lacks significant controversy as it does not involve state governments.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Objectives of the Direct Tax code<\/strong><\/li><\/ul>\n\n\n\n<p>The Direct Tax Code outlines the following objectives:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Simplifying and consolidating all direct tax laws under the central government.<\/li><li>Enhancing the effectiveness and efficiency of the tax system.<\/li><li>Consolidating laws related to various direct taxes, including income tax, dividend distribution tax, fringe benefits tax, and wealth tax.<\/li><li>Establishing horizontal equity among diverse taxpayer classes in alignment with international standards.<\/li><li>Enhancing compliance through simpler, stable, and resilient tax laws.<\/li><li>Gradually eliminating the multitude of tax exemptions and deductions to broaden and strengthen the tax base.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_simplification_and_consolidation_of_Direct_tax_Laws\"><\/span><strong>What is simplification and consolidation of Direct tax Laws?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The simplification of direct tax laws entails:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Rewriting tax laws in straightforward language.<\/li><li>Decreasing exemptions and deductions.<\/li><li>Minimizing cross-references.<\/li><li>Utilizing explicit language.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Regarding_the_consolidation_of_tax_laws\"><\/span><strong>Regarding the consolidation of tax laws:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Combining all direct tax laws into one.<ul><li>Example: Merging the Income Tax Act, 1961; Wealth Tax Act, 1957; Gift Tax Act, 1958.<\/li><\/ul><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Direct_Tax_Code_DTC_Proposals\"><\/span><strong>Direct Tax Code (DTC) Proposals<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Changes in tax policies include:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Expansion of income tax slabs. (Implemented in the fiscal year 2012 \u2013 2013)<\/li><li>Corporate Income Tax or Corporate Tax \u2013 The proposed rate for both domestic and foreign firms is 30%, with no surcharge. Currently, domestic firms face a 5% surcharge, while foreign firms encounter a 40% tax rate, along with a 2% surcharge.<\/li><li>Minimum Alternate Tax (MAT) rate to be set at 20%. The current MAT rate stands at 18.5%.<\/li><li>Transition of Savings Scheme to the Exempt-Exempt-Tax (EET) model. Currently, these schemes operate under the Exempt-Exempt-Exempt (EEE) model.<\/li><li>Certain schemes like PF, Gratuity, and pension funds will remain under the EEE model.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GAAR_%E2%80%93_General_Anti_Avoidance_Rule\"><\/span><strong>GAAR \u2013 General Anti Avoidance Rule<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GAAR, an acronym for General Anti Avoidance Rule, is a provision within the direct tax system designed to grant tax officials discretionary authority to disallow tax benefits to any firm. However, it also permits tax officials to contravene specific provisions outlined in the Income Tax Act and Double Taxation Avoidance Act.<\/p>\n\n\n\n<p>The primary advantage of this regulation is its potential to significantly diminish tax evasion, thereby curbing the misuse of DTAA. GAAR acts as a deterrent against round-tripping practices.<\/p>\n\n\n\n<p>Nonetheless, GAAR comes with certain drawbacks:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Granting discretionary powers to tax officials.<\/li><li>The potential for increased corruption.<\/li><li>Heightened uncertainty within the tax system.<\/li><li>A potential decline in creditworthiness.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Guidelines_issued_by_the_government_in_the_implementation_of_GAAR\"><\/span><strong>Guidelines issued by the government in the implementation of GAAR<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The key guidelines outlined for the implementation of GAAR include:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Establishment of an approving panel comprising three senior Income Tax officials.<\/li><li>Activation of GAAR exclusively for significant transactions.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Recommendations_from_the_Parthasarathi_Shome_committee_are_as_follows\"><\/span><strong>Recommendations from the Parthasarathi Shome committee are as follows:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Postponement of GAAR implementation for three years, effective April 1, 2016.<\/li><li>Decisions on invoking GAAR to be made by the approving committee.<\/li><li>Setting a threshold limit of 3 crores.<\/li><li>Abolishing capital gains tax and permitting advanced rulings.<\/li><li>Acceptance of tax residency certificates issued by foreign governments.<\/li><li>The primary aim of GAAR should be to prevent tax misuse and apply only in contravention cases.<\/li><li>GAAR should not be invoked if specific anti-avoidance rules are in place.<\/li><li>Retrospective amendments should be made exceptionally, only in rare circumstances.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_What_is_the_Direct_Taxes_Code_DTC\"><\/span><strong>1. What is the Direct Taxes Code (DTC)?<\/strong> <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Direct Taxes Code (DTC) is a comprehensive legislation proposed by the Government of India to simplify and streamline the existing income tax laws. It aims to replace the Income Tax Act of 1961 with updated provisions that align with current economic realities and international best practices.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_What_are_the_key_objectives_of_the_Direct_Taxes_Code\"><\/span><strong>2. What are the key objectives of the Direct Taxes Code?<\/strong> <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The main objectives of the Direct Taxes Code (DTC) are:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Simplification and rationalization of tax laws to reduce compliance burden.<\/li><li>Broadening the tax base while promoting economic growth and investment.<\/li><li>Bringing greater clarity and certainty in tax provisions to reduce litigation.<\/li><li>Aligning tax laws with international best practices to facilitate ease of doing business and attract foreign investment.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_How_does_the_Direct_Taxes_Code_propose_to_simplify_tax_compliance\"><\/span><strong>3. How does the Direct Taxes Code propose to simplify tax compliance?<\/strong> <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The DTC proposes several measures to simplify tax compliance, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Reduction in the number of tax exemptions and deductions to minimize complexity.<\/li><li>Introduction of electronic filing and processing of tax returns to enhance efficiency.<\/li><li>Implementation of a taxpayer-friendly regime with clear guidelines and timelines for tax assessments and refunds.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_How_does_the_Direct_Taxes_Code_impact_individual_taxpayers\"><\/span><strong>4. How does the Direct Taxes Code impact individual taxpayers?<\/strong> <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The DTC aims to make the tax regime more equitable and transparent for individual taxpayers by:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Rationalizing tax slabs and rates to ensure a fair distribution of the tax burden.<\/li><li>Introducing measures to prevent tax evasion and promote voluntary compliance.<\/li><li>Enhancing provisions for tax relief and incentives for savings and investment.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_What_is_the_current_status_of_the_Direct_Taxes_Code_DTC\"><\/span><strong>5. What is the current status of the Direct Taxes Code (DTC)?<\/strong> <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Direct Taxes Code (DTC) has not been enacted into law. Although the government has introduced several versions of the DTC in the past, it has not yet been passed by the Parliament. The latest version of the DTC was introduced in [year], and discussions and deliberations on its provisions are ongoing.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/edukemy.com\/upsc\/upsc-essay?utm_source=Blog&amp;utm_medium=Banner&amp;utm_campaign=Essay\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" data-src=\"https:\/\/edukemy.com\/blog\/wp-content\/uploads\/2024\/06\/UPSC-Essay-Course-1280\u00d7300-1-3.svg\" alt=\"\" class=\"wp-image-42688 lazyload\" width=\"781\" height=\"182\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 781px; --smush-placeholder-aspect-ratio: 781\/182;\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"block-a89a3d67-2417-45cd-a2fb-0111b244b0c1\"><span class=\"ez-toc-section\" id=\"In_case_you_still_have_your_doubts_contact_us_on_9811333901\"><\/span><strong>In case you still have your doubts, contact us on 9811333901.<\/strong>&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p id=\"block-69a62278-baf6-4ddd-a549-0ddd2778f323\">For UPSC Prelims Resources,&nbsp;<a href=\"https:\/\/edukemy.com\/upsc-cse-prelims-resource-centre\" target=\"_blank\" rel=\"noreferrer noopener\">Click here<\/a><\/p>\n\n\n\n<p id=\"block-c56c7fb3-ec87-4e90-b054-6f51ec4c67f5\">For Daily Updates and Study Material:<\/p>\n\n\n\n<p id=\"block-b119f379-961e-41a3-8289-c115ec5ee6e2\">Join our Telegram Channel &#8211;&nbsp;<a href=\"https:\/\/t.me\/WithEdukemy4IAS\" target=\"_blank\" rel=\"noreferrer noopener\">Edukemy for IAS<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\" id=\"block-b3874375-be5a-4d16-856f-48851f19bc36\"><li>1. Learn through Videos &#8211;&nbsp;<a href=\"https:\/\/bit.ly\/3vOD8sU\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/li><li>2. Be Exam Ready by Practicing Daily MCQs &#8211;&nbsp;<a href=\"https:\/\/bit.ly\/3Q9z2nF\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/li><li>3. Daily Newsletter &#8211; Get all your Current Affairs Covered &#8211;&nbsp;<a href=\"https:\/\/bit.ly\/3bE2y5J\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/li><li>4. 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