Question
Consider the following statements regarding the tax
collections in India- I.Advance tax collections in the first half of 2023-24 have increased to ₹5.54 lakh crore. II.Out of the total advance tax collected, corporate tax accounted for ₹2.80 lakh crore and personal income tax for ₹74,481 crore. III.The net tax collections accounted to  ₹8.63 lakh crore, up 23% year on year. Which of the following statements is/are correct ?Solution
Advance tax collections in the first half of 2023-24 have increased 20% year on year to ₹3.54 lakh crore.  Of the total advance tax collected in the first two quarters of the fiscal, corporate tax accounted for ₹2.80 lakh crore and personal income tax for ₹74,481 crore. Advance tax collections for the first quarter of 2023-24 stood at ₹1.16 lakh crore.    Gross tax collections till September this fiscal stood at ₹9.85 lakh crore. The government has issued ₹1.22 lakh crore as refunds so far this year. So, net tax collections stand at ₹8.63 lakh crore, up 23% year on year.
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