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The Tax we pay as an Income Tax is a Direct Tax, in which we are paying the tax and we are the sufferer of Tax. Income Tax is a certain percentage of our Income that we have to pay regularly to the Government. The Income Tax is Govern by THE INCOME TAX ACT, 1961. The Central Board of Direct Taxes (CBDT) is an important part of the Department of revenue. In Income tax, Income of Previous Year is assessed or taxed in succeeding year i.e., The Income of the Year 2016-17 is taxed or assessed in the Year 2017-18.
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