Charge of income-tax
Charge of income-tax on every person in respect of total income of the tax year. Base charging provision of the Act.
Key provisions
- Charge of income-tax on every person in respect of total income of the tax year. Base charging provision of the Act.
Use via API
GET/v1/tax-law/sections/by-2025-ref/4
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/4
RESPONSE · 200 OK
{
"act_2025_ref": "4",
"old_reference": "Section 4, Income Tax Act 1961",
"title": "Charge of income-tax",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}