National Highways National highways are the primary roads subject to toll tax in India. These highways connect major cities, ports, and borders, facilitating inter-state travel and commerce. Tolling on national highways helps fund their maintenance, expansion, and...
Historical Background Toll collection in India dates back to ancient and medieval periods. Kings and local rulers levied tolls for using roads and trade routes. These charges were collected at gates or checkpoints by officials. Toll income supported road maintenance...
Central Government Authorities The National Highways Authority of India is the main body for toll collection on national highways. It operates under the Ministry of Road Transport and Highways. It manages toll policies, rates, and contracts for national...
Definition of Toll Tax Toll tax is a charge imposed on vehicles for using specific roads or infrastructure. It is collected to fund the construction and maintenance of highways, bridges, and tunnels. Toll tax is typically paid when crossing designated toll plazas. It...
Introduction The future vision of toll-free and smart roads aims to create a seamless, efficient, and sustainable transportation system that eliminates the need for traditional toll collection while integrating cutting-edge technologies to enhance road usage. This...
Introduction Toll audits play a crucial role in ensuring transparency, efficiency, and accountability in toll collection systems. They are an essential part of the oversight mechanism for public-private partnership (PPP) projects involving toll roads, bridges, and...
Introduction Toll delays on highways and major transport corridors can have a significant impact on trade, both domestically and internationally. These delays, often caused by inefficient toll collection systems, congested toll booths, or inadequate infrastructure,...
Introduction TDS (Tax Deducted at Source) is a mechanism under the Indian Income Tax Act, where tax is deducted at the point of income generation, and the deducted amount is remitted directly to the government. For toll contractors, who operate under various toll...
Introduction The Risk Sharing Model in toll concessions is a crucial aspect of Public-Private Partnerships (PPPs) in infrastructure projects, particularly in the road and tolling sectors. It outlines how risks are distributed between the government (public sector) and...
Introduction Consumer rights at toll facilities are essential to ensure that road users are treated fairly, transparently, and efficiently while using toll roads. These rights protect consumers from unfair practices, ensure that toll systems are accessible and...