4. Charge of income-tax.-
(1) Where any Central Act enacts that income-tax shall be
charged for any assessment year at any rate or rates, income-tax
at that rate or those rates shall be charged for that year
in accordance with, and subject to the provisions (including
provisions for the levy of additional income-tax) of, this
Act in respect of the total income of the previous year of
every person :
Provided that where by virtue of any provision of this Act
income-tax is to be charged in respect of the income of a
period other than the previous year, income-tax shall be charged
accordingly.
(2) In respect of income chargeable under sub-section (1),
income-tax shall be deducted at the source or paid in advance,
where it is so deductible or payable under any provision of
this Act.
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