{"id":110696,"date":"2022-10-22T09:58:13","date_gmt":"2022-10-22T04:28:13","guid":{"rendered":"https:\/\/legalwindow.in\/?p=110696"},"modified":"2022-10-25T10:14:32","modified_gmt":"2022-10-25T04:44:32","slug":"history-of-income-tax-in-india","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/history-of-income-tax-in-india\/","title":{"rendered":"Evolution of Income Tax and Section 1 of Income-tax Act, 1961"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110702 size-full\" title=\"History of Income Tax in India\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Evolution-of-Income-Tax-and-Section-1-of-Income-tax-Act-1961.png\" alt=\"History of Income Tax in India\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Evolution-of-Income-Tax-and-Section-1-of-Income-tax-Act-1961.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Evolution-of-Income-Tax-and-Section-1-of-Income-tax-Act-1961-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Evolution-of-Income-Tax-and-Section-1-of-Income-tax-Act-1961-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Evolution-of-Income-Tax-and-Section-1-of-Income-tax-Act-1961-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Evolution-of-Income-Tax-and-Section-1-of-Income-tax-Act-1961-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>The history of Income Tax in India is later back to the 1800s, In 1860 the tax was first introduced in India by Sir James to cover the losses incurred by the government as a result of the military mutiny of 1857. In 1918, a new income tax was passed and it was again replaced by another new law passed in 1922. This Act remained in force till the assessment year 1961-62 with several amendments. In discussion with the Ministry of Law, the Income Tax Act, of 1961 was eventually passed. The Income Tax Act, of 1961 came into force on 1 April 1962. It applied to the whole of India and Sikkim (including Jammu and Kashmir).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Since 1962, many far-reaching amendments to the Income Tax Act have been made every year by the Union budget. In this article, we will be concerned about the brief history of income tax in India and Section 1 of the Income-tax Act, 1961.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#in\"><span style=\"font-weight: 400;\">History of Income Tax in Ancient India<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Manu\"><span style=\"font-weight: 400;\">Manu Smriti<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Arthashastra\"><span style=\"font-weight: 400;\">Arthashastra<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Tax\"><span style=\"font-weight: 400;\">Income Tax Act 1860<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Act\"><span style=\"font-weight: 400;\">Income Tax Act 1918<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#1922\"><span style=\"font-weight: 400;\">Income Tax Act 1922<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#after\"><span style=\"font-weight: 400;\">Tax regime after independence<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#1\"><span style=\"font-weight: 400;\">Analysis of Section 1 of the Income Tax Act, 1961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Final\"><span style=\"font-weight: 400;\">Final words<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"in\"><b>History of Income Tax in Ancient India<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In India, the system of direct taxation has come into force in one form or another since ancient times. In both the Manu Smriti and the Arthasastra, references have been made to a variety of tax measures. The thorough analysis given on this subject by Manu Smriti and the Arthasastra has clearly shown the existence of a judicious system of taxation even in ancient times. Not only that, taxes were levied on various classes of individuals such as actors, dancers, singers, and every stratum. Taxes in ancient times were payable in the form of gold coins, livestock, grain, raw materials, and also personal service.<\/span><\/p>\n<h2 id=\"Manu\"><b>Manu Smriti<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Manusmrti is the oldest and predominant source of income tax provisions. Manusmrti emphasizes the strategic imposition and regulation of corporate income tax.<br \/>\n<\/span><span style=\"font-weight: 400;\">According to him, taxation must not be a painful experience for subjects. Taxation must be right enough to meet a reasonable revenue target and also feel right to the masses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The income tax provisions under Manusmrti are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Merchants would pay 20% of income<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Artisans would pay 20% of the income<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Farmers would pay 1\/6, 1\/8, or 1\/10 of the value of the total production.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Rates vary according to circumstances affecting crop production. In addition, merchants and artisans were required to pay an income tax in the form of gold or silver.<\/span><\/p>\n<h2 id=\"Arthashastra\"><b>Arthashastra<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Arthashastra is one of the more prominent sources of tax laws and regulations in India. The Arthashastra could be considered the primary Indian text mentioning public finance, financial administration, and financial laws in a structured manner.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The book was written by Kautilya around 2300 BC. It has been accredited to have a huge impact on the development of the income tax system in India.<br \/>\n<\/span><span style=\"font-weight: 400;\">Kautilya suggested a tax system according to the principle of &#8220;maximum welfare for society&#8221;.<br \/>\n<\/span><span style=\"font-weight: 400;\">The text contemplated the creation of a defined tax code. The principles, tax rates, and duties of tax collectors were predetermined in the book.<br \/>\n<\/span><span style=\"font-weight: 400;\">The schedule of each payment, due dates, quantity, and type of commodities received were also coded. The book also mentions the taxation of export and import of goods, tolls, etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The income tax provisions as stated in the Arthashastra are;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Farmers would pay 1\/6 of production flat rate for land taxation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The rich would pay higher taxes and the less privileged would be levied lower taxes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Book rule with limited flexibility to tax collectors<\/span><\/li>\n<\/ul>\n<h2 id=\"Tax\"><b>Income Tax Act 1860<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The taxation policy adopted by the British Government of India had the greatest influence on the present taxation system of India. The policy of income tax laws that were structured under the British Indian government could be credited to the well-known incident of mutiny. The mutiny of 1857 by the Indian soldiers of the British army caused huge losses to the then-British government.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Income Tax Act was introduced in 1860 to cover the losses suffered as a result of the rebellion. The Act of 1860 was applied for 5 years and was repealed accordingly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The salient features of the Income Tax Act, of 1860 are;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption of income from agricultural production from taxation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Life insurance premiums were exempt from tax<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hindu undivided family was approached as a separate taxable unit<\/span><\/li>\n<\/ul>\n<h2 id=\"Act\"><b>Income Tax Act 1918<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Some major changes were made by the Income Tax Act of 1918 in the income tax system. For the very first time, income and deductions of a contingent or non-occurring nature were also included in the calculation of taxable income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The salient features of the Income Tax Act, of 1860 are as follows;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-recurring income in the course of business or professional activity was also included in the calculation of net profit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-recurring deductions have been included in the calculation of taxable income.<\/span><\/li>\n<\/ul>\n<h2 id=\"1922\"><b>Income Tax Act 1922<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The Income Tax Act of 1922 was the most notable milestone in the history of the Income Tax system in India. The Act was introduced to represent the primary organized income tax structure in India.<br \/>\n<\/span><span style=\"font-weight: 400;\">The 1922 Act provided much-needed flexibility in India&#8217;s income tax system. In addition, it established a proper system of tax administration in India, which continued to function for the next 40 years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Income Tax Act, of 1922 features are;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax rate was determined according to the budget requirements of the given period<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Changes in the law were no longer necessary for changes in the tax rate<\/span><\/li>\n<\/ul>\n<h2 id=\"after\"><b>Tax regime after independence<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The Income Tax Act of 1922 was the main income tax code in India till 1962. The Act then saw many changes since its enactment.<br \/>\n<\/span><span style=\"font-weight: 400;\">Although a new law, the Income Tax Act, 1961 was passed by the government in 1961. The history of income tax in India came in a new era after the enactment of the same. The 1961 Act is the Income Tax Act in India to date. The Income Tax Rules of 1962 governed the Act.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The salient features of the Income Tax Act, of 1961 are as follows;<\/span><\/p>\n<ul>\n<li>Income tax is levied under five heads;\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from salary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from business and profession<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from capital gains<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from house property<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from other sources<br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-weight: 400;\">A revenue audit system for tax calculation was introduced for the first time in India<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The system of competence assessment carried out by tax officials came into force<\/span><\/li>\n<\/ul>\n<h2 id=\"1\"><b>Analysis of Section 1 of the Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 1 of the <a href=\"https:\/\/legalwindow.in\/definition-of-persons-under-income-tax-act-1961\/\" target=\"_blank\" rel=\"noopener\">Income Tax Act, 1961<\/a> provides for the &#8220;Short title, scope and commencement&#8221;. The Act is called the Income-tax Act, 1961 under sub-section 1. The Act applies to the whole of India under sub-section 2. The Act came into force on 1st April 1962 under sub-section 3.<br \/>\n<\/span><span style=\"font-weight: 400;\">It is for the Parliament and Legislatures of the various States to levy the tax and this power is derived from the corresponding entries in the lists contained in the Seventh Schedule as provided in Article 246 of the Constitution of India, 1950 to levy income-tax has been conferred on Parliament vide Entry 82 of List I of the Seventh Schedule. Thus, Parliament as the competent authority enacted the Income Tax Act, of 1961, which came into force on 1 April 1962.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Act received the assent of the President on September 13, 1961, and came into force on April 1, 1962, from the assessment year 1962-1963.<br \/>\n<\/span><span style=\"font-weight: 400;\">This Act applies to the whole of India. Currently, India consists of 28 states and 8 union territories.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Initially, the Act did not apply to the state of Sikkim. Sikkim became a State and part of India by virtue of the <a href=\"https:\/\/www.india.gov.in\/my-government\/constitution-india\/amendments\/constitution-india-thirty-sixth-amendment-act-1975\" target=\"_blank\" rel=\"noopener\">Constitution (36th Amendment) Act<\/a> with effect from 26 April 1975. Article 371F contains special provisions for Sikkim and its clause (n) empowers the President by notification to extend to the State any legislation in force in any State in India as of the date of notification. Thus, two notifications were issued extending the Income-tax Act, of 1961 to the State of Sikkim with effect from the assessment year 1989-90. However, by virtue of Section 26 of the Finance Act, 1989, the Income-tax Act, 1961 was extended to the State of Sikkim with effect from the assessment year 1990-1991 onwards.<\/span><\/p>\n<h2 id=\"Final\"><b><a href=\"https:\/\/legalwindow.in\/itr-filing-for-individuals\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110367 size-full\" title=\"ITR Filing for Individuals Starting from 500-.\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-..png\" alt=\"ITR Filing for Individuals Starting from 500-.\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-..png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-.-600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-.-300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Individuals-Starting-from-500-.-768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a>Final words<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The aim of this article is to provide a brief history of taxation in India and to acquaint the reader with some lesser-known facts about the genesis of income tax i.e. which body enacted the law, the source of power, etc. These facts are not much discussed but for any tax professional or any other person, it is important to have a good foundation of the subject which includes its history. Above all, I hope that reading this article proved useful.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The history of Income Tax in India is later back to the 1800s, In 1860 the tax was first introduced in India by Sir James to cover the&hellip;<\/p>\n","protected":false},"author":4,"featured_media":110701,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-110696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>History of Income Tax in India &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article is about briefly explains the History of Income Tax in India, &amp; Analysis of Section 1 of the Income Tax Act, 1961.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/history-of-income-tax-in-india\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"History of Income Tax in India &#187; 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