In India, income tax is introduced in 1860.Tax is levied on total income of assesse but not on every receipt. Assesse means that person who is liable for the payment of tax. No one can refuse to the payment of tax. Otherwise he is liable for the punishment (pay penalty the double amount of tax or imprisonment of 2-5 years). Every person more and more tried to non disclose of his income because of non payment of tax is called black money.