Income tax Intro
Article 265
No tax are collected ir levied except tax authority
Article 246
Distributes legislative powers between parliament and state legislature
schedule 7
enumerates powers under three list
Entry 82 union list
list 1 in the seventh schedule to article 246 of the constitution
Income tax act
1 to 298 and XIV schedules
Notification
Binding on everyone
Circulars
Binding to the department
Supreme court
Binding to everyone
High court
To the respective jurisdiction
sec 2(24)
Income
sec 2(31)
Person
Sec 2(7)
Assessee
sec 2(8)
Assessment
Sec 2 (9)
AY
Sec 3
PY
Agricultural Income
Sec 2 (1A)