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of <h1>Section 4 confirms income tax charged on total yearly income, allows non-tax-year charges, and expands withholding rules</h1> Section 4 as passed reiterates the Bill's foundational charge that income-tax is imposed on the total income of a tax year at rates enacted by a Central Act, includes any additional income-tax by any name, allows charging for periods other than the tax year where provided, and makes withholding/advance-payment duties applicable. The passed text is largely substantively identical to the original Bill; changes are drafting clarifications-notably repositioning the Central Act as the triggering instrument and expanding the withholding/advance-payment cross-reference from the tax-year subsection to the whole section to cover non-tax-year charges-without creating new substantive obligations.
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