Statements (56)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:amended_by |
gptkb:financial_services_company
|
| gptkbp:applies_to |
gptkb:Person
companies partnerships |
| gptkbp:appointed_by |
gptkb:Income_Tax_Department
|
| gptkbp:effective_date |
April 1, 1962
|
| gptkbp:enacted_by |
gptkb:government_agency
|
| gptkbp:governed_by |
income tax in India
|
| https://www.w3.org/2000/01/rdf-schema#label |
Income Tax Act, 1961
|
| gptkbp:includes |
Section 10
tax slabs Section 139 Section 80 C Section 44 AB cess provisions surcharge provisions |
| gptkbp:provides |
capital gains tax
appeals process penalties for non-compliance tax refunds tax deductions tax audits disclosure requirements tax exemptions wealth tax audit requirements tax compliance requirements record keeping requirements tax residency rules TDS (Tax Deducted at Source) advance tax self-assessment tax double taxation avoidance agreements provisions for assessment year provisions for financial year provisions for tax advisory services provisions for tax assessment provisions for tax collection provisions for tax disputes resolution provisions for tax education programs provisions for tax evasion penalties provisions for tax fraud penalties provisions for tax planning strategies provisions for tax policy development provisions for tax research initiatives provisions for tax return filing tax incentives for investments taxation of foreign companies taxation of non-residents taxation of startups taxation of trusts |
| gptkbp:repealed_by |
Indian Income Tax Act, 1922
|
| gptkbp:type_of |
varies by income slab
|
| gptkbp:bfsParent |
gptkb:Income_Tax_Department_of_India
|
| gptkbp:bfsLayer |
6
|