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of <h1>Income tax charged at rates for an assessment year applies to prior year's total income; collected by TDS or advance.</h1> Where a central law prescribes income-tax rates for an assessment year, income-tax at those rates is chargeable for that year on the total income of the preceding year, in accordance with and subject to the Income-tax Act's provisions; if a provision specifies a period other than the previous year, tax is charged for that period. Income chargeable under this rule must be collected by deduction at source or by advance payment where the Act requires such collection.
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