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Income Tax Assessable Persons Explained by Nikesh is a document available to read on EtoBox.

As per section (4) income tax is payable by every person on his total income earned in the previous year at the rates applicable for the relevant assessment year. An individual means a naural person i.e., a human being. It includes a male, female, minor child and a lunatic or idiot. The expression

Author
Nikesh
Language
EN