what is section 1 of income tax

Section 1 of income tax typically refers to the first section of a country's income tax laws or regulations. It often outlines the definitions and general principles related to the taxation of income, such as what types of income are subject to tax, who is required to pay income tax, and any exemptions or deductions that may apply. This section may also provide details on the tax rates and thresholds for different types of income.