Liability to pay, and charge of, income-tax.

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....accordance with the provisions of this Code, every person shall be liable to pay income-tax in respect of his total income of the financial year. (2) Subject to the provisions of this Code, income-t....

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....e rate specified in the First Schedule in the manner provided therein. (5) In respect of the income chargeable under sub-section (2), income tax shall be deducted or collected at source or paid in a....