Home > Income Tax Act 2025 > Section-4Last Updated: Feb 19th 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. Income-tax for any tax year shall be charged as per the provisions of this Act at the rate or rates which are enacted by a Central Act for such tax year.
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 sub-section (2), 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.