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introductiion of income tax - Coggle Diagram
introductiion of income tax
charge of income tax
income
every person
finance Act rates/IT Act
PY
exception to PY
AOP/BOI for specific event
trf property to avoid tax
person leaving india
discontinued business
shipping business NR
sec 1 to 298
rules
citation/notification
prominent/ exploartion
case laws
relation-sec-sub-section
finance Act
no relation= clauses- solution
definition
PY
AY
person
income
assessee
other concepts
other= 30%, surhcrage>1 cr=12%
co
domestic
t/o>400cr=30%, sc=2% to 5%
t/o<400cr=25%, Sc=7% to 12%
foreign
40%
L.T
112- 20%
112A- 10%
S.T
slab rates
listed -15%
surcharge capped
15%
on 20%/10%/15%+dividend
due vs receipt basis