*@ २४ जुलै @* *भारतीय आयकर दिवस*

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 *@ २४ जुलै @*

*भारतीय आयकर दिवस*




आज भारतीय आयकर (इन्कम टॅक्स) दिवस. २४ जुलै १८६० रोजी जेम्स विल्सन या भारताच्या पहिल्या ब्रिटीश अर्थ अधिकाऱ्याने भारतीयांवर इन्कम टॅक्स आकारण्यास सुरवात केली म्हणून आजच्या दिवशी आयकर दिवस साजरा करण्यात येतो. इन्कम टॅक्सचा हा कायदा १८६५ साली बंद पाडण्यात आला आणि १८८६ मध्ये इन्कम टॅक्सचे नवे रूप भारतातील नागरिका समोर सादर करण्यात आले. पुढे काही बदल करून भारतीय आयकर कायदा १९२२ साली इंग्रजांनी अंमलात आणला, जो भारत स्वतंत्र झाल्या नंतरही १९६१ साला पर्यंत वापरात होता. १९६१ च्या एप्रिल महिन्यात इंग्रजांचा हा आयकर कायदा रद्द करून भारताचा नवा आयकर कायदा अस्तित्वात आणण्यासाठी लोकसभे मध्ये इन्कम टॅक्सचे विधेयक सादर करण्यात आले. १३ सप्टेंबर १९६१ रोजी या विधेयकाला राष्ट्रपतींनी मंजुरी दिली आणि अश्या प्रकारे भारतीय संविधानाच्या आधारावर निर्माण झालेला इन्कम टॅक्स कायदा भारतात रूढ झाला.



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