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Unit 1: INCOME TAX LAWIntroduction, , 1. Write a brief note on the history of, income tax in India. 2019, 2. Define the term “Previous year”. And, “Assessment year? “Income tax is, charged on the income of the previous, year.” Do you fully agree with this, statement? If not, what are the, exceptions? 2017, 3. "The incidence of tax depends upon the, residential status of an assessee.”, Discuss. How Residential Status of the, following is Determined:, 1. Individual, 2. HUF, 3. Company, , 4. Firm