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The topic of the thesis is ‘An analytical study of Provision of the Income Tax Act,1961 relating to the corporate assessees for the period 1993-94 to 2003-04’. I have shown that there is a positive relation between tax incentive or tax concessions with the capital formation. The Income tax Act 1961 provides a number of tax incentives to the companies. From our analysis it is evident that there is a positive coorelation between the tax incentives and growth.