Income Tax Act

The Income Tax Act, and Rules provides for levy, administration, collection and recovery of Income Tax.

Where any Central Act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions (including provisions for the levy of additional income-tax) of, the Act in respect of the total income of the previous year of every person :

Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly.

In respect of income chargeable as mentioned-above, income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this Act.

• Income Tax Act, 2025
• Income Tax Act as amended by Finance Act, 2024
• Income Tax Rules
• Circulars
• Notifications
• Tax Information and Services (tax FAQs/tax charts/calculators