Income tax charge: tax imposed at central law rates on a person's total income, including additional levies and withholding obligations.

Charge of income-tax is imposed for each tax year at rates enacted by a Central Act and is levied on the total income of every person; income-tax includes any additional income-tax. The Act may provide for charging tax for periods other than the tax year, and tax so chargeable must be deducted or collected at source or paid in advance as provided by the Act.

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