Income Tax Unit 1 2 3 Notes

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Income tax is a tax levied directly by the central government on the incomes earned by the individuals and other non-individual entities such as Hindu Undivided.

Each of these taxpayers is taxed differently under the Indian income tax laws. While firms and Indian .

Income tax is a direct tax that a government levies on the income of its citizens. The Income Tax Act, 1961, mandates that the central government collect this tax.

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