Section 4 Of Income Tax Act 1961? | Income Tax Slab Rate for Assessment Year 2017-2018

Namaskaar Doston, Aaj ke is video me hum log baat karne jaa rahe hain Income tax rates ke baare me jo ki applicable hai for assessment year 2017-2018 ke liye. Is video me hum Individual, AOP, BOI, Firm, Company, LLP, Limited Liability Partnership Firm, Co-Operative Society, Local Authority, Long Term Capital Gain, Short Term Capital Gain, Lottery, Betting, Gambling jaise sabhi tarah ke logo par aur sabhi tarah ke income par TAX RATES ke bare me detail discussion karenge. Umeed Hai Aap logko video pasand aayega.

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Section 4, Income-tax Act, 1961; BASIS OF CHARGE:
Charge of income-tax.
Section 4 Subsection 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 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 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.
Section 4 Subsection 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.

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