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Section 1 this act is called Income tax Act 1962 and it extends to whole of India Including Jammu and kashmir

charging sections are 5,15,22,28,45,56

sec 1 income tax act 1961

From the Act

1. (1) This Act may be called the Income-tax Act, 1961.

(2) It extends to the whole of India.

(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.

• The Section 4 of  is the charging section indian income tax act 1961
• Section 5 explains the relationship between residential status and incident of tax. Incident of Tax depends on his residential status and also on the place and time of accrual or receipt of india 

Under Section 15 is the is the e chargeable to Income-tax under the head ‘Salaries’

Under Section 22 income from house propertty 

section 28 for pgbp

section 45 cg

section 56 income from other sources