Hi guys in this blog let's see why the persons or liable to pay tax this is part 1 from why should we pay tax to the government every person whose earning income or liable to pay the income tax is the person on less than 5 lakh a year he is not liable to pay income tax if the person earning more than 5 lakh the person is liable to pay 3 to 4% of the income tax. 
Tax is commitment for the benefit provided by the government in any progressive economy the government act as a provider of all resources every resource provider has to be paid their fee and the fee payable to the government is collected in the name of tax broadly taxes or divided into two types direct tax and indirect taxes attacks on a person indirect tax is on goods tax is directly collected by the government from the person who has to paid then it is known as direct tax if some other person collects at the first point and later remit it to the government then it is called as indirect taxes revenue to the government so we call the income tax law as revenue seeking law the objective of the engagement is to ensure that the Xchequer I filled with required sum.
Constitutional power:
No tax shall be leaved or collected expect by authority of lot article 265 of constitution of India accordingly for Levi and collection of taxes loan needs to be framed by the government in our federal system both the Union and State Government can leave it taxes but their exist aur Constitution provides of three list first one is union list the second one is stateless third one is concurrent list in union list where taxes can be lived only by union or Central government in state list where living taxes the Exclusive power of state government where both the Union and State government has the power to level tax is known as concurrent list income tax is in entry 82 of the union list which indicates that the power to Levi taxes is the absolutely with the central government however there is only one exemption the central government does not have the power to tax agricultural income. 
In study of income tax we have four wedding that is the Income Tax Act 1961 and Income Tax rule 1962 and then circulars and notification then the last one is judicial pronouncement 
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