Section mapper · Who is taxed, and on what income
Section 4 of the Income-tax Act, 1961 is now
section 4 of the Income-tax Act, 2025
The charge — what makes your income taxable in the first place.
- Was
s.4, Income-tax Act, 1961 (repealed)- Is now
s.4, Income-tax Act, 2025- In force from
What changed
Renumbered, and the vocabulary underneath it changed. Section 4 is still the charging section — income tax is levied at the rates the Finance Act sets — but it now charges the total income of a tax year, defined in section 3. The two-name arrangement the 1961 Act used, where income earned in one year was assessed in the next, is gone.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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