Income tax act india

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If you have convenient internet accessibility, I suggest you should read the Act on https://law.incometaxindia.gov.in/DIT/Income-tax-acts.aspx.

This is the Department's website, and reading the Act section-wise is a lot more convenient, since links to other sections has been readily made on the Act. In addition to the Act, you can also view the Income Tax Rules, 1962 and the circulars issued by the department which form an indispensable part of the Income Tax Act, 1961.