journey of Income tax
Income-tax Act has been through a long journey to reach where it stands today.
Enjoy studying the journey of Income-tax Act in a chronological manner in following points.
It will be interesting to know this fact and we are sure that you will feel proud to know about the benchmark of Income-tax in India.
- Taxation was considered as a sacred duty even during Vedic times.
- System of progressive taxation in India was introduced by Emperor Krishnadevraya of Vijayanagaram.
- The period of British rule in India witnessed many remarkable changes in the taxation system in India.
- Income-tax in India was introduce by Sir James Wilson on 24th July, 1860.
- In the first year the exchequer collected Rs. 30 lakhs, a princely sum at that time.
- The Act lapsed in 1865 and was reintroduce in a refurbished form in 1867.
- Governor General, Lord Dufferin introduced Income-tax Act, 1886. Rs. 1.36 crore was collect in 1886-87.
- During 1914-15 total number of income-tax payers was 3,32,000 and total collection of tax was Rs. 3.05 crore.
- ‘Supertax’ was introduce in 1917 to mop up resources during war time.
- Income-tax collection during the year 1918-19 stood at Rs. 11 crore.
- A comprehensive Income-tax Law was brought out in 1922 – It led to the tangential growth of the Income-tax department.
- ITAT became into existence from 25th April 1941.
- Income-tax collection during 1939-40 was to the tune of 19.82 crore.
- The Indian Revenue Service was introduce in 1945.
- Income-tax collection for the year 1945-46 stood at Rs. 57.12 crore.
- Prof. NICHOLAS Kaldor was instrumental in introduction of Acts like the Wealth Tax Act, 1957; the Expenditure Tax Act, 1957 & the Gift Tax Act, 1958.
- The Income-tax Act, 1961 was introduce on 1-4-1962.
- CBDT and CBEC were the two boards introduced in 1963 for administering direct & indirect taxes respectfully.
- Direct tax collection for 1960-61 stood at Rs. 287.47 crore.
- An attempt to create PAN (9 digits & 2 letters initially) in 1970-71 was aborted due to lack of appropriate technology at that time. It was only after 25 years from then when PAN saw its birth.
- Rs. 1500 crore was disclose as undisclose income under Voluntary Disclosure Scheme, 1975.
- Direct tax collection for the year 1974-75 was at Rs. 1,632.02 crore.
- Direct tax collection for the year 1983-84 stood at Rs. 4,232.38 crore.
- In 1993 Authority for Advance Rulings was set-up.
- PAN (10 digit number) was launch in 1994.
- MAT was introduce in 1997.
- Direct tax collection for 1996-97 stood at whopping Rs. 38,895 crore.
- Direct Tax collection during 2004-05 stood at Rs. 1,32,771 crore.
- Website of the department was launch in 2003.
- E-filing system is launch during 2006-07 – In very first year 3.63 lakh taxpayers avail of this facility.
- TRP Scheme was launch in 2006 which didn’t achieve any success.
- CPC was set-up in Bengaluru in 2009.
- The provisional Direct Tax collections up to 15th January, 2018 is Rs. 6.89 lakh crores which is 18.7% higher than the net collections for the corresponding period of last year.
journey of Income tax