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About: Income tax in India     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:Tax113308999, within Data Space : dbpedia.org associated with source document(s)

Type: yago:Abstraction100002137yago:Charge113400798yago:IncomeTax113310230yago:Levy113308864yago:Liabilities113396054yago:Possession100032613yago:Relation100031921yago:WikicatIncomeTaxesyago:Tax113308999 New Facet based on Instances of this Class

Income tax in India is governed by Entry 82 of the Union List of the Seventh Schedule to the Constitution of India, empowering the central government to tax non-agricultural income; agricultural income is defined in Section 10(1) of the Income-tax Act, 1961. Income-tax law consists of the 1961 act, Income Tax Rules 1962, Notifications and Circulars issued by the Central Board of Direct Taxes (CBDT), annual Finance Acts, and judicial pronouncements by the Supreme and high courts.