Statements (45)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:amended_by |
gptkb:financial_services_company
frequently |
| gptkbp:applies_to |
gptkb:Person
companies partnerships trusts to all residents of India to non-residents earning income in India |
| gptkbp:contains |
provisions for tax deductions
provisions for tax exemptions provisions for tax rates provisions for tax returns |
| gptkbp:defines |
taxable income
previous year assessment year residential status |
| gptkbp:effective_date |
April 1, 1962
|
| gptkbp:enacted_by |
gptkb:government_agency
|
| gptkbp:enforces |
gptkb:Income_Tax_Department_of_India
|
| gptkbp:governed_by |
gptkb:Ministry_of_Finance,_India
income tax in India |
| https://www.w3.org/2000/01/rdf-schema#label |
Income Tax Act of 1961
|
| gptkbp:includes |
Chapter on capital gains
Chapter on income from business or profession Chapter on income from house property Chapter on income from other sources Chapter on income from salaries |
| gptkbp:is_a_source_of |
government revenue
|
| gptkbp:is_related_to |
Goods and Services Tax Act
Tax Deducted at Source (TDS) Wealth Tax Act |
| gptkbp:is_subject_to |
judicial interpretation
|
| gptkbp:key |
Indian tax system
|
| gptkbp:provides |
provisions for tax audits
provisions for self-assessment provisions for tax planning guidelines for tax appeals guidelines for tax assessment guidelines for tax penalties guidelines for tax refunds provisions for advance tax |
| gptkbp:replaced_by |
gptkb:Income_Tax_Act_of_1922
|
| gptkbp:bfsParent |
gptkb:Income_Tax_Act_of_1945
|
| gptkbp:bfsLayer |
7
|