TaxTMI 
TaxTMI 
30 Oct 2026 
Abbreviations used:
ITA 1961 or 61 Act - The income-tax Act, 1961
ITA 2025 or 25 Act - The income-tax Act, 2025
ITR 1962 or 62 Rules - Income Tax Rules 1962
ITR 2026 Or Rules 2026- Income-tax rules 2026
PY - Previous year in ITA 1961
AY- Assessment year in ITA 1961.
TY - Tax year in ITA 2025
Charging section - in the table below comparison is made for corresponding provisions in two enactments in both it is vide section 4.
| ITA 2025 | ITA 1961 in a matching manner | Remarks |
| Chapter II BASIS OF CHARGE 4.Charge of income-tax. | Chapter II Basis of charge Charge of income-tax. | Similar, Minor style differences |
| 1) Where any Central Act enacts that income-tax shall be charged for any tax year at any rate or rates, income-tax for such tax year shall be charged at that rate or those rates in accordance with and subject to the provisions of this Act. (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. (1) Where any Central Act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions (including provisions for the levy of additional income-tax) of, this Act] in respect of the total income of the previous year of every person : | Similar in effect except use of TY and PY and placing of provisions at different places and in different manner. |
| (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.
| Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. | Proviso to SS (1) of ITA 61 matched. |
| (5) For the income chargeable under this section, income-tax shall be deducted or collected at source or paid in advance as provided under this Act.
| (2) In respect of income chargeable under sub-section (1), income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this Act. | In ITA 2025 TCS is included which was not found in ITA 1961.
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AS per ITA 2025 tax payable on total income shall be paid by way of TDS, TCS or Advance Tax.
In ITA 1961 TCS is not mentioned.
Self-assessment and direct payment tax not covered :
However, in both charging section 4, of two enactments self-assessment tax, and direct payment are not mentioned.
Self-assessment tax vide S.266 of ITA 2025 and S.140A of ITA 1961. In this payment, besides short fall of tax paid interest, late filing fees and interest for late payments of instalments and late filing of return are also to be paid along with self-assessment tax.
Direct payment of tax are covered vide s.391 of ITA 2025 and S.191 of ITA 1961.
A genuine question can be raised that when charging section i.e. S. 4 does not provide for self-assessment tax and direct payment tax then whether these can be legally levied and collected through other provisions.