Income-tax charge establishes a comprehensive framework defining residence, income heads, anti-avoidance rules, compliance and penalties. A comprehensive statutory framework prescribes the charge of income-tax, definitions, tax year and residential status; classifies income under specified heads and sets computation rules, deductions, exemptions and incentives. It establishes sector-specific regimes, capital gains rules, transfer pricing and international taxation measures including arm's length methods and advance pricing agreements, and a General Anti-Avoidance Rule. The measure also provides detailed administrative, compliance, assessment, appeals, refund, penalty, offence and recovery procedures, including faceless processes and reporting obligations.