February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER II - Basis of charge Income-tax Act 1961Section – 4 : Charge of income-tax4. (1) Where any Central Act enacts that income-tax shall be charged for any assessment […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER I - Preliminary Income-tax Act 1961Section – 3 : “Previous year” defined3. For the purposes of this Act, “previous year” means the financial year immediately preceding […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER I - Preliminary Income-tax Act 1961Section – 1 : Short title, extent and commencement.1. (1) This Act may be called the Income-tax Act, 1961. (2) It extends to […]