§ 4
Chapter II — Basis Of Charge
Charge of Income-tax
Income-tax Act, 2025
Income tax is charged for each tax year at rates set by Central Acts. The charge applies to every person's total income for the year, as defined by this Act. Income tax includes any additional taxes levied under this Act.
- It may be deducted or collected at source, or paid in advance, as provided.
📜 Official text of the section +
4. (1) Where any Central Act enacts that income-tax shall be charged for any
tax year at any rate or rates, income-tax for such tax year shall be charged at
that rate or those rates in accordance with and subject to the provisions of this Act.
(2) The charge of income-tax under sub-section (1) shall be on the total income of
the tax year of every person as per the provisions of this Act.
(3) Income-tax shall also include any additional income-tax, by whatever name
called, levied under this Act.
(4) If this Act provides that income-tax is to be charged in respect of income of a
period other than the tax year, it shall be charged accordingly.
(5) For the income chargeable under this section, income-tax shall be deducted or
collected at source or paid in advance as provided under this Act.
Scope of total income.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.