Income Tax Act, 1961 (India)
GPTKB entity
Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:action
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
|
| https://www.w3.org/2000/01/rdf-schema#label |
Income Tax Act, 1961 (India)
|
| gptkbp:includes |
gptkb:Income_Tax_Appellate_Tribunal
Search and seizure Refunds Tax authorities Advance tax Tax collection at source (TCS) Tax deduction at source (TDS) Transfer pricing Survey 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
|