Income Tax Act, 1961 (India)
GPTKB entity
Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:action
gptkb:Indian_legislation |
| gptkbp:administeredBy |
gptkb:Central_Board_of_Direct_Taxes
|
| gptkbp:amendedBy |
Finance Acts (annual)
|
| gptkbp:category |
1961 in Indian law
Taxation law in India |
| gptkbp:citation |
gptkb:Act_No._43_of_1961
|
| gptkbp:contains |
Sections 1 to 298
|
| gptkbp:country |
gptkb:India
|
| gptkbp:dateEnacted |
1961
|
| gptkbp:enactedBy |
gptkb:Parliament_of_India
|
| gptkbp:governs |
Income tax in India
|
| gptkbp:includes |
gptkb:Income_Tax_Appellate_Tribunal
gptkb:Survey Search and seizure Refunds Tax authorities Advance tax Tax collection at source (TCS) Tax deduction at source (TDS) Transfer pricing Taxation of income Appeals and revisions Assessment procedures Clubbing of income Double taxation relief Exemptions and deductions Penalties and prosecution Recovery of tax Set-off and carry forward of losses Settlement Commission Taxation of non-residents |
| gptkbp:language |
gptkb:Hindi
English |
| gptkbp:relatedTo |
gptkb:Finance_Act,_2023
Direct Tax Code (proposed) |
| gptkbp:repealedBy |
gptkb:Indian_Income_Tax_Act,_1922
|
| gptkbp:scope |
gptkb:Hindu_Undivided_Families
Individuals Societies Trusts Companies Firms Artificial juridical persons |
| gptkbp:startDate |
1 April 1962
|
| gptkbp:subject |
Income tax
|
| gptkbp:website |
https://incometaxindia.gov.in/pages/acts/income-tax-act.aspx
|
| gptkbp:bfsParent |
gptkb:Section_216_(Disposal_Rule)
gptkb:Non-Resident_Indians |
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
Income Tax Act, 1961 (India)
|