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Home » Taxation » Taxation - Admin & Procedures

Taxation - Admin & Procedures


Administration of the tax system

Income tax on all income other than agricultural income is levied and collected by the central government and shared with the states. The provisions relating to income tax (both the determination of the taxable income and the administration of the law) are contained in the Income Tax Act 1961 and the Income Tax Rules 1962. The Department of Revenue under the Ministry of Finance of the central government is responsible for administering the law and collecting the tax.


Related Resources:

Tax Authorities & Power

Tax Returns

Permanent Account Number (PAN)

Collection & Recovery

Types of Assessments

Time Limit for Assessment

Tax Information Network



Keywords:

taxation, direct taxation, indirect taxation, tax planing, tax, tax system, tax returns, tax authorities, tax rebates, tax information network

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