Who is supposed to pay Income-tax?

Income-tax is to be paid by every person. The term 'person' as defined under the Income-tax Act covers in its ambit natural as well as artificial persons.

For the purpose of charging Income-tax, the term 'person' includes Individual, Hindu Undivided Families [HUFs], Association of Persons [AOPs], Body of individuals [BOIs], Firms, LLPs, Companies, Local authority and any artificial juridical person not covered under any of the above.

Thus, from the definition of the term 'person' it can be observed that, apart from a natural person, i.e., an individual, any sort of artificial entity will also be liable to pay Income-tax.​

What is the period for which a person's income is taken into account for the purpose of income tax ?

Income-tax is levied on the annual income of a person. The year under the Income-tax Law is the period starting from 1^st April and ending on 31^st March of next calendar year. The Income-tax Law classifies the year as (1) Previous year, and (2) Assessment year.

The year in which income is earned is called as previous year and the year in which the income is charged to tax is called as assessment year.

e.g., Income earned during the period of 1^st April, 2015 to 31^st March, 2016 is treated as income of the previous year 2015-16. Income of the previous year 2015-16 will be charged to tax in the next year, i.e., in the assessment year 2016-17.​

What is the administrative framework of Income Tax ?

The revenue functions of the Government of India are managed by the Ministry of Finance. The Finance Ministry has entrusted the task of administration of direct taxes like Income-tax, Wealth tax, etc., to the Central Board of Direct Taxes (CBDT). The CBDT is a part of Department of Revenue in the Ministry of Finance.

CBDT provides essential inputs for policy framing and planning of direct taxes and also administers the direct tax laws through the Income-tax Department. Thus, Income-tax Law is administrated by the Income-tax Department under the control and supervision of the CBDT.​

What is Income Tax ?

It is a tax levied by the Government of India on the income of every person. The provisions governing the Income-tax Law are given in the Income-tax Act, 1961.​

BSNL FTTH Broadband services Available cities

Here is a list Cities in which FTTH Services available in India.

Circle	City (in selected areas)
Andhra Pradesh	Anantpur
	Guntur
	Hyderabad Local
	Kakinada
	Nazvidu
	Nellore
	Rajahmundry
	Sangareddy
	Tirupathi
	Vijayawada
	Visakhapatnam
Bihar	Patna
Chhattisgarh	Ambikapur
	Raigarh
	Raipur
Gujarat	Ahmedabad Local
	Anand
	Bardoli
	Kalol
	Mehsana
	Patan
	Surat
	Vadodara
Haryana	Faridabad
	Gurgaon
	Jagadhari
	Palwal
Jharkhand	Jamshedpur
	Ranchi
Karnataka	Bangalore
	Belgaum
	Belthangady
	Dharwad(Hubli)
	Karkala
	Mangalore
	Mysore
	Raichur
	Shimoga
	Udupi
Kerala	Calicut
	Ernakulam
	Irinjalakuda
	Kannur(Cannanore)
	Kunnamkulam
	Trichur
Madhya Pradesh	Dewas
	Bhopal
	Gwalior
	Jabalpur
	Mandsaur

Circle	City (in selected areas)
	Ujjain
Maharashtra	Amravati
	Butibori
	Dhulia
	Hingua
	Kolhapur
	Mumbai
	Nagpur
	Nanded
	Nasik
	Pune
	Sangli
Orissa	Bhubneshwar
Pondicherry	Pondicherry
Punjab	Chandigarh
	Jalandhar
	Nawanshahar
	Patiala
	Phagwara
Rajasthan	Ajmer
	Behror
	Bhilwara
	Jaipur
	Jodhpur
	Kota(Ladpura)
	Sawaimadhopur
	Sriganganagar
	Tijara (N)
	Udaipur
Tamilnadu	Chennai
	Coimbatore
	Madurai
	Pollachi
	Trichy
	Vellore
Uttar Pradesh	Agra
	Ghaziabad
	Kanpur
	Meerut
	Moradabad
	Muzaffarnagar
	Noida
	Saharanpur
	Varanasi
Uttaranchal	Haridwar
	Roorkee
West Bengal	Kolkata