scope of income tax lawThe historical of income tax dates back to 1860's when the British Government first levied income tax in India.thereafter the law amended in 1886, 1922 and 1961. The income tax act, 1961 as amended covers--The basis of charging income-incomes exempt from income tax -computation of income under various...
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introduction to income tax law
Basic conceptincome tax is a tax on income, whether actual or deemed,in cash or in kind.According to Article 270 of the construction of India, levy and collection of taxes of income (excluding agricultural income) is within the power of the central government. The net tax proceed determined in the prescribed manner are,however,distributed...
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