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Home > Income Tax Act 2025 > Chapter II > Section-4Last Updated: Oct 10th 2025

Section-4 : Charge of income-tax

Section-4 provides for charge of income-tax. Learn to understand the section-4 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-4 as per act

1. Where any Central Act enacts that income-tax shall be charged for any tax year at any rate or rates, income-tax for such tax year shall be charged at that rate or those rates in accordance with and subject to the provisions of this Act.
2. The charge of income-tax under sub-section (1) shall be on the total income of the tax year of every person as per the provisions of this Act.
3. Income-tax shall also include any additional income-tax, by whatever name called, levied under this Act.
4. If this Act provides that income-tax is to be charged in respect of income of a period other than the tax year, it shall be charged accordingly.
5. For the income chargeable under this section, income-tax shall be deducted or collected at source or paid in advance as provided under this Act.

2. Help and useful links for Section-4

1. Income Tax Help Center
2. Income Tax Act 2025 Home

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.