• M. Rajakrishnan
• Dr. K. Udayakumar

The Income Tax Act, 1961 which has been effective from 1st April 1962, has been followed by Tax Administrators and Tax Payers till now, with due amendments taking place every year. This Act consists of 298 Sections, Sub-sections, Rules and Sub-rules running into several pages by way of Income Tax Provisions for computing and levying of tax under various circumstances. In a regressive tax system, lower income taxpayers pay larger percentages of their incomes in taxes compared to higher income taxpayers, although most of the policymakers and citizens view regressive taxation as generally unfair and unethical. The study is an endeavour to discuss the trends and patterns of tax systems particularly by individual assessees and their impact on Indian tax system.

Income Tax, Assessee, Perception, Attitude , Taxpayer and E-filing.

"Perception and Attitude towards Taxation and Filing of returns of Individual Assessees with special reference to Coimbatore city - A Study of Published literature", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.399-407, June 2019, Available :http://www.jetir.org/papers/JETIR1907815.pdf

"Perception and Attitude towards Taxation and Filing of returns of Individual Assessees with special reference to Coimbatore city - A Study of Published literature", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp399-407, June 2019, Available at : http://www.jetir.org/papers/JETIR1907815.pdf