Income Tax Act, 2025  ·  Chapter II — Basis of Charge  ·  Section 4

Section 4
Charge of income-tax

IT Act 2025 Chapter II Effective 1 April 2026 Old: 4
New Provision
Section 4, IT Act 2025
Replaces (IT Act 1961)
4
Chapter
Chapter II — Basis of Charge
Effective From
1 April 2026
Statutory Text — Section 4

(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) 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. (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.

Shahi & Co. — Our Understanding
This section falls under Chapter II (Basis of Charge) which establishes when and how income tax is levied on persons in India.
Practical Note: These provisions determine the fundamental charge of tax — who is taxable, on what income, and in which tax year. Understanding residential status (Section 6) is critical before applying any income computation provision.
Shahi & Co., Chartered Accountants
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Section 3: Definition of “tax year”
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Disclaimer: This is a reproduction of Section 4 of the Income Tax Act, 2025 (No. 30 of 2025) as published in the Official Gazette of India (CG-DL-E-22082025-265620) for informational and reference purposes only. Shahi & Co., Chartered Accountants makes no warranty as to completeness or accuracy. For the official authenticated text refer to egazette.gov.in or incometaxindia.gov.in. This does not constitute legal or tax advice.