annexure extract from the income tax act, 1961 (43 of 1961)      chapteril basis of charge      cage ot, 4(1) where any central act enacts that income-tax shall be charged for any 'mcome-tax assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions including provisions for the levy of additional income-tax of, this act in respect of the total income of the previous year of every person: provided that where by virtue of any provision of this act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly (2) inrespect of income chargeable under sub-section (1), income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this act      