ARTICAL 3:- Income Tax

1. Income tax is a direct tax that a government levies on the income of its citizens.

2. Income makes not only mean money earned in the form of salary.

3. It also includes income from house property, profits from business, gains from the profession,

   capital gains, and 'income from other sources'. 

4. The government also often provides certain leeway such that various deductions are made from an individual's income before the tax to be levied is calculated.