Charge of Income Tax


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_____________ is the charging section under Income Tax Act, 1961.

Income-tax in India is charged at the rates prescribed by

According to Section 173 of Income Tax Act, 1961, income of a non-resident who is carrying on a shipping business and earns income from carrying passengers/livestock/goods from a port in India shall be assessed

________________ of the amount of fare/freight/charge, etc. shall be deemed to be income of a non-resident assessee who is carrying on a shipping business and earns income from carrying passengers / livestock/goods from a port in India.

Mr Aallu wishes to migrate to USA permanently and plans to leave India on 15-11-2021. According to Section 174 of Income Tax Act, 1961, his income for the period beginning from 1-4-2021 shall be taxable in India in the

Four friends created an association on 1.5.2021 for selling goods in a business fair. The association was dissolved on 30.6.2021 with the end of fair. Income of this association is taxable in the

If a business is discontinued on 16-7-2021 then the income for the period 1-4-2021 to 16-7-2021 is assessable in

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