Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Indian legislation
|
| gptkbp:administeredBy |
gptkb:Central_Board_of_Direct_Taxes
|
| gptkbp:appliesTo |
individuals
companies local authorities firms artificial juridical persons associations of persons bodies of individuals |
| gptkbp:contains |
provisions for advance tax
provisions for appeals and revisions provisions for assessment of income provisions for collection of income tax provisions for exemptions and deductions provisions for penalties and prosecution provisions for tax deduction at source |
| gptkbp:country |
gptkb:India
|
| gptkbp:dateEnacted |
1961
|
| gptkbp:enactedBy |
gptkb:Parliament_of_India
|
| https://www.w3.org/2000/01/rdf-schema#label |
Act No. 25 of 1961
|
| gptkbp:language |
gptkb:Hindi
English |
| gptkbp:officialName |
gptkb:Income-tax_Act,_1961
|
| gptkbp:purpose |
to consolidate and amend the law relating to income tax in India
|
| gptkbp:repealedBy |
gptkb:Indian_Income-tax_Act,_1922
|
| gptkbp:shortName |
gptkb:Income-tax_Act,_1961
|
| gptkbp:startDate |
1 April 1962
|
| gptkbp:status |
in force
|
| gptkbp:subject |
taxation
|
| gptkbp:bfsParent |
gptkb:Advocates_Act,_1961
gptkb:Marriage_Act,_1961 |
| gptkbp:bfsLayer |
7
|