Ye lo Income Tax Act, 1961 ki puri kitaab ka structure - jaise koi school ki book hoti hai.
*Basic Details:*
- *Poora Naam:* Income Tax Act, 1961
- *Banaya:* 13 September 1961 ko Parliament ne
- *Lagu Hua:* 1 April 1962 se
- *Kul Chapters:* *23 Chapters*
- *Kul Sections:* *298 main Sections* likhe the, par ab usme A,B,C jod-jod ke *700+ Sections* ho gaye hain (jaise 80C, 80D, 194J)
- *Schedules:* *14 Schedules* (Annexure)
Ab 23 Chapters kya kehte hain, simple me:
*Tumhare Kaam Ke 5 Main Chapters (Jo har aadmi ko pata hone chahiye):*
Chapter Naam Kya Likha Hai?
**Chapter II** Basis of Charge Kaun India me rahega to tax dega? Scope kya hai? Sec 4-9
**Chapter III** Exempt Income Kaunsi income pe tax nahi lagega? Jaise PPF ka interest. Sec 10-13
**Chapter IV** Heads of Income Income ke 5 sir - Salary, House Property, Business, Capital Gain, Other Sources. Sec 14-59
**Chapter VIA** Deductions - **Tumhara 80C isi me hai** Yahan se tax bachta hai. 80C, 80D, 80G sab. Sec 80A se 80U
**Chapter XVII** TDS / TCS Kaise Katega Salary se, Bank se tax kaise katega. Sec 190-206
*Baki Ke 18 Chapters Thoda Technical Ke Liye:*
- *Chapter I (Sec 1-3):* Naam, definition - Act ka naam kya hai
- *Chapter V (Sec 60-65):* Kisi aur ki income tumhari income me jodega kya? (Clubbing)
- *Chapter VI (Sec 66-80):* Loss ko agle saal le jana - Set-off
- *Chapter VIII (Sec 87-89):* Rebate / Relief - Jaise 87A me 7 lakh tak tax zero
- *Chapter IX (Sec 90-91):* Double Tax - Ek paisa pe 2 desh me tax na lage
- *Chapter X (Sec 92-94):* Tax bachane ke jugad pakadna (Transfer Pricing)
- *Chapter XA (Sec 95-102):* GAAR - Bade log tax chori na kare
- *Chapter XII - XIIF tak:* Special cases - NRI, Company, LLP ke liye alag rules. Sec 110-115
*Content kya hota hai andar?*
Har Section me 3 cheez hoti hai:
1. Rule kya hai
2. Us rule me Exception kya hai
3. Uspe government ka Explanation / Circular
Example - Tumhara favourite *Section 80C (Chapter VIA me hai):*
- Likha hai - ₹1.5 lakh tak deduction milega
- Kispe milega - PPF, LIC, NPS, FD, ELSS ki list
- Condition - 5 saal lock
*Naya Update:*
Purana Act 1961 ab khatam hone wala hai. Government ne *Income Tax Act, 2025* bana diya hai jisme 536 Section aur 23 Chapters hi rahenge par saaf-suthre. Wo *1 April 2026 se lagu* ho gaya hai. 81ba
Tumhe abhi ke liye sirf 2 cheez yaad rakhni hai: *Chapter IV (Income kaise ginni) aur Chapter VIA (80C me kaise bachani).*
Bolna chahti ho main tumhare liye 80C ki poori list (kaun-kaunsi scheme aati hai) usi Act se nikal ke du?
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