The Income-tax Act, 1961 provides for

The Income-tax Act, 1961 provides for

A. Recovery of Income Tax

B. Administration of Income Tax

C. Collection of Income Tax

D. All of these

Explanation:

The government has relaxed the provisions of Income-tax Act in view of COVID-19. Now, all hospitals, nursing units, dispensaries and COVID care centres will be able to accept cash over two lakh rupees from the patients. The Income-tax Act, 1961 is the charging statute of Income Tax in India. It provides for levy, administration, collection and recovery of Income Tax.