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<h1>Income-tax Act, 1961 Establishes Framework for Income Tax Imposition and Collection Across India</h1> The Income-tax Act, 1961, consolidates and amends laws related to income-tax and super-tax in India. It applies throughout the entire country and is effective from April 1, 1962, unless otherwise specified within the Act. The legislation establishes the legal framework for the imposition and collection of income tax.