Every person is liable to pay tax on his income not on every receipt. It is the duty of the every person to pay tax otherwise he is liable for the penalty and imprisonment. In every country, person tries to non-disclose his income for the prevention to pay the tax. It is the major crime for non-payment of tax. person is liable to pay tax which is belong to his income not belong to other person. Tax rates may be progressive, regressive, or proportional. tax is imposed on different person according to their slab rates.