Prof. Raja J. Chelliah on tax reforms committee submitted its interim report on

Identify the statement which is not associated with indirect tax

The expenditure which leads to the creation of income yielding tangible assets of the govenment 

Assertion (A) : Wagner's law of public expenditure applicable to Governments

Reason (R) : Government undergoing progress through public sector.

The concept of zero-base budgeting was given by

2017 budget is presented in the parliament on