Income-tax Act, 1961
E1512664
UNEXPLORED
The Income-tax Act, 1961 is India’s primary law governing the levy, computation, and collection of income tax on individuals and entities.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Income Tax Act of India | 1 |
| Income-tax Act, 1961 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T21998418 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Income-tax Act, 1961 Context triple: [Finance Act (India), mayAmend, Income-tax Act, 1961]
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A.
Income Tax Act
The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
-
B.
Revenue Act of 1962
The Revenue Act of 1962 was a U.S. federal tax law that introduced investment tax credits and other measures aimed at stimulating economic growth and encouraging business investment during the Kennedy administration.
-
C.
Finance Act (India)
The Finance Act (India) is an annual legislation passed by Parliament that gives legal effect to the Union Budget by specifying tax rates, duties, and related fiscal measures for the financial year.
-
D.
Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017 is an Indian law that governs the levy and collection of GST on inter-state supplies of goods and services, forming a core component of the country’s GST framework.
-
E.
Revenue Act of 1926
The Revenue Act of 1926 was a major U.S. federal tax law that significantly reduced income tax rates and estate taxes as part of Treasury Secretary Andrew Mellon's broader program of pro-business tax cuts in the 1920s.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Income-tax Act, 1961 Target entity description: The Income-tax Act, 1961 is India’s primary law governing the levy, computation, and collection of income tax on individuals and entities.
-
A.
Income Tax Act
The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
-
B.
Revenue Act of 1962
The Revenue Act of 1962 was a U.S. federal tax law that introduced investment tax credits and other measures aimed at stimulating economic growth and encouraging business investment during the Kennedy administration.
-
C.
Finance Act (India)
The Finance Act (India) is an annual legislation passed by Parliament that gives legal effect to the Union Budget by specifying tax rates, duties, and related fiscal measures for the financial year.
-
D.
Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017 is an Indian law that governs the levy and collection of GST on inter-state supplies of goods and services, forming a core component of the country’s GST framework.
-
E.
Revenue Act of 1926
The Revenue Act of 1926 was a major U.S. federal tax law that significantly reduced income tax rates and estate taxes as part of Treasury Secretary Andrew Mellon's broader program of pro-business tax cuts in the 1920s.
- F. None of above. chosen
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Income-tax Act, 1961