In 1798 , England had received income tax for facing the problems of international War. Same position was in USA and USA started to get Income tax in 1864 . But Income tax started in India after 1857 Gadar when British Govt. received income tax from Indian people and started to transfer to England . Because , it is new in that time so , it was opposed by several persons . There are many defects in levy of income tax at that time . After correcting all defects , it became permanent source of Govt. Income.
Indian Income Tax Law 1961
In 1956 , income tax law is transfer to Law Commission . Govt. Of India made Direct taxes Administration Enquiry Committee . This committee gave his report to Govt. of India in 30 Nov. 1959 and On this report Govt. of India presented the bill in Lok Sabha in 24 April 1961 and it passed in Sept. 1961 . It applied from 1 April 1961 for Whole Country.
In Income Tax Law of India 1961 , there are 298 sections , and thousands subsections and 11 shedules .