Income-tax Act, 1961
| Income-tax Act, 1961 | |
|---|---|
| Parliament of India | |
| |
| Citation | Act 43 of 1961 |
| Territorial extent | whole of India |
| Enacted by | Parliament of India |
| Enacted | 13 September 1961 |
| Commenced | 1 April 1962 |
| Repeals | |
| Indian Income-tax Act, 1922 | |
| Repealed by | |
| Income-tax Act, 2025 | |
| Status: In force (amended) | |
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legislature, enacted_by.The Income-tax Act, 1961 was the charging statute of income tax in India. It provides for the levy, administration, collection, and recovery of income tax.
The Income-tax Act, 2025 replaced Income-tax Act, 1961.