Income-tax Act, 1961

GPTKB entity

Statements (40)
Predicate Object
gptkbp:instanceOf gptkb:Act_of_Parliament
gptkbp:administeredBy gptkb:Central_Board_of_Direct_Taxes
gptkbp:amendedBy Finance Acts (annual)
gptkbp:appliesTo gptkb:Hindu_Undivided_Families
individuals
companies
local authorities
firms
artificial juridical persons
associations of persons
bodies of individuals
gptkbp:category 1961 in Indian law
Acts of the Parliament of India 1961
Indian tax legislation
gptkbp:citation gptkb:Act_No._43_of_1961
gptkbp:contains sections
schedules
gptkbp:country gptkb:India
gptkbp:dateEnacted 1 April 1962
gptkbp:enactedBy gptkb:Parliament_of_India
gptkbp:governs income tax in India
https://www.w3.org/2000/01/rdf-schema#label Income-tax Act, 1961
gptkbp:language gptkb:Hindi
English
gptkbp:longTitle An Act to consolidate and amend the law relating to income-tax and super-tax
gptkbp:numberOfSchedules 14
gptkbp:relatedTo gptkb:Central_Board_of_Direct_Taxes
gptkb:Goods_and_Services_Tax_Act,_2017
Income-tax Rules, 1962
Wealth-tax Act, 1957
gptkbp:replacedBy Income-tax Act, 1922
gptkbp:section over 298
gptkbp:shortName gptkb:Income-tax_Act,_1961
gptkbp:status in force
gptkbp:subject taxation
direct tax
income tax law
gptkbp:website https://incometaxindia.gov.in/Pages/acts/income-tax-act.aspx
gptkbp:bfsParent gptkb:Act_No._59_of_1961
gptkbp:bfsLayer 6