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Hello I have a nice day best regards Michael Keaton and

Hello I have a nice day best regards Michael Keaton and WgoXD
The levy of income-tax in India is governed by the Income-tax Act, 1961. In this book, we shall briefly refer to this as the Act. • It extends to the whole of India. • It came into force on 1st April, 1962. • It contains sections 1 to 298 and schedules I to XIV.  A section may have sub-sections or clauses and sub-clauses.  When each part of the section is independent of each other and one is not related with other, such parts are called a “Clause”. “Sub section”, on the other hand refers to such parts of a section where each part is related with other and all sub sections taken together completes the concept propounded in that section.  Example 1 o The clauses of section 2 define the meaning of terms used in the Income-tax Act, 1961. Clause (1A) defines “agricultural income”, clause (1B) defines “amalgamation” and so on. Each one of them is independent of other clause of the same section. o Likewise, the clauses of section 10 contain the exemptions in respect of certain income, like clause (1) provides for exemption of agricultural income and clause (2) provides for exemption of share income of a member of a Hindu Undivided Family and so on. o Section 5 defining the scope of total income has two sub- sections (1) and (2). Sub-section (1) defines the scope of total income of a resident and sub-section (2) defines the scope of total income of a non-resident. Each sub section is related with the other in the sense that only when one reads them all, one gets the complete idea related with scope of total income.
The levy of income-tax in India
is governed
by the Income-tax Act, 1961. In
this


book
, we shall
briefly
refer to this as the Act.

• It extends to the whole of India.

• It came into force on 1st
April, 1962
.

• It contains
sections
1 to 298 and schedules I to XIV.

 A
section
may have
sub-sections
or
clauses
and sub-clauses.

 When each
part
of the
section
is independent of each
other
and one

is
not
related
with
other
, such
parts
are called
a
“Clause”
. “Sub

section”, on the
other
hand refers to such
parts
of a
section
where

each
part
is
related
with
other
and all sub
sections
taken together

completes
the concept propounded in that
section. 
Example 1

o The
clauses
of
section
2
define
the meaning of terms
used
in

the
Income-tax Act, 1961.
Clause
(1A)
defines
agricultural


income
”,
clause
(1B)
defines
“amalgamation” and
so
on. Each

one of them is independent of
other
clause
of the same

section
.

o
Likewise
, the
clauses
of
section
10 contain the exemptions in

respect of certain
income
, like
clause
(1) provides for

exemption of agricultural
income
and
clause
(2) provides for

exemption of share
income
of a member of a Hindu Undivided

Family and
so
on.

o
Section
5 defining the
scope
of total
income
has two
sub
-

sections (1) and (2).
Sub-section
(1)
defines
the
scope
of
total


income of a resident and
sub-section
(2)
defines
the
scope
of

total
income
of
a non-resident
. Each sub
section
is
related
with


the
other
in the sense that
only
when one reads them all, one

gets
the complete
idea
related
with
scope
of total
income
.
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IELTS academic Hello I have a nice day best regards Michael Keaton and

Academic
  American English
27 paragraphs
279 words
5.5
Overall Band Score
Coherence and Cohesion: 5.0
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    Vary your linking phrases using synonyms
Lexical Resource: 5.5
  • Try to vary your vocabulary using accurate synonyms
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  • Check your work for spelling and word formation mistakes
Grammatical Range: 6.0
  • Use a variety of complex and simple sentences
  • Check your writing for errors
Task Achievement: 5.0
  • Answer all parts of the question
  • ?
    Present relevant ideas
  • Fully explain these ideas
  • ?
    Support ideas with relevant, specific examples
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