February 27, 2018

Section – 2 : Definitions

2. In this Act, unless the context otherwise requires,— [(1) “advance tax” means the advance tax payable in accordance with the provisions of Chapter XVII-C;] [ (1A)] “agricultural income”7 means8— […]
February 27, 2018

Section – 3 : “Previous year” defined

3. For the purposes of this Act, “previous year” means the financial year immediately preceding the assessment year : Provided that, in the case of a business or profession newly […]
February 27, 2018

Section – 1 : Short title, extent and commencement.

1. (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come […]

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