Direct tax is levied by Central government on the income of its citizens. Income act 1961 gives the authority to government to collect income tax/taxes.
ITR 3
Individuals and HUFs having income from Proprietary business or Profession,
Investment in Unlisted Equity Shares in a F.Y.,
Income of a Person as a Partner of the firm,
Also includes income from Salary/Pension, House Property Income and Other Sources Income.
On Gross Receipts/Turnover above ₹20 Cr, Fees shall be as per Consultation with IT Expert