Indian Income Tax Act, 1961

URI: https://gptkb.org/entity/Indian_Income_Tax_Act,_1961
GPTKB entity
Statements (34)
Predicate Object
gptkbp:instanceOf gptkb:action
gptkbp:administeredBy gptkb:Central_Board_of_Direct_Taxes
gptkbp:amendedBy gptkb:Finance_Act_(annual)
gptkbp:appliesTo gptkb:Hindu_Undivided_Families
individuals
companies
local authorities
firms
artificial juridical persons
associations of persons
bodies of individuals
gptkbp:citation gptkb:Act_No._43_of_1961
gptkbp:contains sections
schedules
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 Indian Income Tax Act, 1961
gptkbp:language gptkb:Hindi
English
gptkbp:numberOfSchedules 14
gptkbp:purpose levy, administration, collection, and recovery of income tax
gptkbp:relatedTo gptkb:Goods_and_Services_Tax_Act,_2017
Direct Tax Code (proposed)
gptkbp:replacedBy gptkb:Indian_Income_Tax_Act,_1922
gptkbp:section 298
gptkbp:startDate 1 April 1962
gptkbp:website https://incometaxindia.gov.in/
gptkbp:bfsParent gptkb:Tax_Deduction_and_Collection_Account_Number_(TAN)
gptkb:Tax_Deduction_and_Collection_Account_Number
gptkb:Section_103_(Exemptions)
gptkb:TAN_(Tax_Deduction_and_Collection_Account_Number)
gptkbp:bfsLayer 7