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[Cites 0, Cited by 0] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(1) in The Income Tax Act, 2025

(1)Where any Central Act enacts that income-tax shall be charged for any tax year at any rate or rates, income-tax for such tax year shall be charged at that rate or those rates in accordance with and subject to the provisions of this Act.