Section - 2(43), Tax defined under (IT Act, 1961)
Section - 2(43), Tax defined under (IT Act, 1961)
Section - 2(43), Tax defined under (IT Act, 1961)
Definitions of "tax"
"Tax" in relation to the assessment year commencing on the 1st day of April, 1965, and any subsequent assessment year means income-tax chargeable under the provisions of this Act, and in relation to any other assessment year income-tax and super-tax chargeable under the provisions of this Act prior to the aforesaid date and in relation to the assessment year commencing on the 1st day of April, 2006, and any subsequent assessment year includes the fringe benefit tax payable under section 115WA;
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