Indirect taxes are not collected based on an individual's income but based on the expense incurred by the individual. The government collects indirect tax from an intermediary such as a retailer, later passing it on to the consumer. Indirect taxes can be shifted from one person to the other.
The Universal Account Number is a unique 12-digit number allotted to every member of the Employee Provident Fund Organisation (EPFO). This number is directly issued by the Ministry of Employment and Labor, Government of India and is constant for every individual employee until his/her retirement.
Section 80GGA allows tax deduction to donors in one fiscal year if the donation is made towards scientific research or rural development. Donations have to be made to prescribed institutions, colleges, universities to get tax benefits. Donations made in cash are only tax exempted up to ₹10,000.
Section 80G of Income Tax,1961 allows taxpayers to get their donations tax deducted. The donation has to be only of a monetary kind and not in any other form. Taxpayers will get a deduction only if they donate to charities and funds which are certified by GOI under Section 80G.