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of <h1>'Rate or Rates in Force' Defines Applicable Tax Rates for Income, Advance, and Deductions Under Income-tax Act 1961.</h1> The term 'Rate or Rates in force' refers to the applicable income tax rates for a given assessment or financial year under the Income-tax Act of 1961. These rates are used for various tax calculations, including income tax, advance tax, and tax deductions under specific sections of the Act. The applicable rates are specified in the Finance Act of the relevant year or, in some cases, as per agreements entered into by the Central Government under sections 90 or 90A. The rates vary depending on the section under which the tax is being calculated or deducted.
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