INCOME TAX ACT 2025
Income Tax Act 2025Chapter II

Section 4

Charge of Income-Tax

Basis of Charge
ITA 1961 Equivalent: S.4
Key topics covered
#charging section#levy
Section Overview

Section No.

4

Chapter

II

ITA 1961 Predecessor

S.4

Chapter Context

Section 4 falls under Chapter II — Basis of Charge of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.4.

Frequently Asked Questions

Section 4 of the Income Tax Act 2025 deals with "Charge of Income-Tax". It falls under Chapter II (Basis of Charge). The equivalent provision in the old Income Tax Act 1961 was S.4. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.

S.4 of the Income Tax Act 1961 corresponds to Section 4 of the Income Tax Act 2025 ("Charge of Income-Tax"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.

Section 4 ("Charge of Income-Tax") is part of Chapter II — Basis of Charge — of the Income Tax Act 2025. This chapter deals with basis of charge provisions applicable for Tax Year 2026-27 and onwards.