Indian Income-Tax Act, 1922
Section - 3 - Charge of income-tax
CHAPTER ICHARGE OF INCOME-TAX3. Charge of income-tax.—Where any [Central Act] enacts that income-tax shall be charged for any year at any rate or rates * * tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions of, this Act in respect of [the total income] of the previous year of every [individual, Hindu undivided family, [company and local authority, and of every firm and other association of persons or the partners of the firm or the members of the association individually]].
Substituted for "Act of the Central Legislature" by Adaptation of Laws Order, 1950. "Applicable to the total income of an assessee" omitted by s. 3, Indian I.T. (Amendment) Act, 1939. Substituted for "all income, profits and gains", by s. 3, Indian I.T. (Amendment) Act, 1939. Substituted for "individual, company, firm and Hindu undivided family" by s. 3 read with s. 11, Indian I.T. (Amendment) Act, 1924, w.e.f. 1-4-1923. Substituted for "company, firm and other association of individuals" by s. 3, Indian I.T. (Amendment) Act, 1939.
[As amended up to date]
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