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Project Description : An income tax is imposed on an individual or a company by the Government of India only if his or her income is included in the slab of taxable income. The Indian Income Tax Act of the year 1961 governs the levy whereas C. B. D. T. (Central Board for Direct Taxes) governs the Department of Income Tax in India. However, as per some of the sections of this Act like Section 80 C, 80 CCF, 80 D etc., exemptions are given on certain incomes. There are many tax saving options, investing on which, one can get a deduction on his or her total income tax. I prepared this project with the help and basics of the Income Tax Act as amended by the Finance Act, 2015 and broadly present the nuances of tax planning and tax saving investment options for Individual and companies provided under these laws. Any other repulsive means to avoid or evade tax is a cognizable offence under the Indian constitution and all the citizens should refrain from such acts.
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