Charge of Income-tax
CHAPTER II
BASIS OF CHARGE
Charge of Income-tax.
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.