Charging Section [Section 4]
· Chapter
Basics of Income Tax
7 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Definition of Assessee [Section 2(7)]
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3
Meaning and Types of Tax (Direct vs Indirect)
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4
Power to Levy Taxes (Constitutional Authority)
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5
Sources of Income-tax Law
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6
Steps in Computing Total Income & Tax Liability (incl. Section 14A)
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7
Structure of the Income-tax Act, 1961
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