आयकर का आरोप
CHAPTER II
BASIS OF CHARGE
Charge of income-tax.
61 4. 62 (1) Where any Central Act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and 63[subject to the provisions (including provisions for the levy of additional income-tax) of, this Act] in respect of the total income of the previous year 64 [* * *] of every person :
Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly.
(2) In respect of income chargeable under sub-section (1), income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this Act.
61. See also Circular No. 142, dated 1-8-1974, Circular No. 447, dated 22-1-1986, Circular No. 573, dated 21-8-1990, Letter No. 75/19/191/62-ITJ, dated 24-8-1966 and Instruction No. 747 [F. No. 288/29/74-IT(A-II)], (relevant extracts), dated 30-8-1974. For details, see Taxmann’s Master Guide to Income-tax Act.
62. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.
63. Substituted for "subject to the provisions of this Act" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.
64. "or previous years, as the case may be," omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.