• VEDANANDA PRABHU P G
• Dr. B A Karunakara Reddy

Abstract: The Title of the paper is “Tax Planning Measures by assessees of Higher Education institutions in Bangalore City of Karnataka’ is to spread awareness about the importance of tax payment and the schemes available for individual tax payers to Save tax in higher educational institutions (HEI) under the Income Tax Act, 1961. Taxes are looked at as unnecessary burden and many people find it unjust to pay more taxes as their income increases. This paper will bring up the positive effects of timely tax payment and the benefits that can be enjoyed along with it. Taxation is supposed to be a helping hand for the overall development of the nation. In Karnataka, Government and Non-Government employees of Higher education institutions invested more on investment than on philanthropic items and, they invested more in provident fund, national pension schemes, life insurance schemes and group insurance, which were a mandatory for them. Primary data collection method is used for gathering the data for conducting the detailed study.

Key words: Tax saving schemes, Tax planning, Higher Education Institution assessees.

"'Tax Planning Measures by Assessees of Higher Education Institutions in Bangalore City of Karnataka'.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 9, page no.f749-f757, September-2023, Available :http://www.jetir.org/papers/JETIR2309591.pdf

"'Tax Planning Measures by Assessees of Higher Education Institutions in Bangalore City of Karnataka'.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 9, page no. ppf749-f757, September-2023, Available at : http://www.jetir.org/papers/JETIR2309591.pdf