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  • Income Tax Introduction

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    Bhanu.S. Reddy
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    The Income-Tax Act of 1961, as amended in 2019, consolidates and amends laws related to income tax and super tax in India. It extends to the whole country and took effect on April 1, 1962, establishing the framework for taxation of income of individuals, companies and other entities in India, and the administration of such taxes by the Income Tax Department.

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    Income Tax Introduction

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    The Income-Tax Act of 1961, as amended in 2019, consolidates and amends laws related to income tax and super tax in India. It extends to the whole country and took effect on April 1, 1962, establishing the framework for taxation of income of individuals, companies and other entities in India, and the administration of such taxes by the Income Tax Department.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    7 views1 page

    Income Tax Introduction

    Uploaded by

    Bhanu.S. Reddy
    The Income-Tax Act of 1961, as amended in 2019, consolidates and amends laws related to income tax and super tax in India. It extends to the whole country and took effect on April 1, 1962, establishing the framework for taxation of income of individuals, companies and other entities in India, and the administration of such taxes by the Income Tax Department.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    9/13/2019 Income Tax Department

    INCOME-TAX ACT, 1961


    [43 OF 1961]
    [AS AMENDED BY ACT NO. 23 OF 2019]
    An Act to consolidate and amend the law relating to income-tax and super-tax
    BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :—
    CHAPTER I
    PRELIMINARY
    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 into force on the 1st day of April, 1962.

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