16. Charge of income tax.-
(1) Where an Act of Parliament provides that income tax shall be charged for any assessment year at any rate or rates, income tax at that rate or those rates shall, subject to the provisions of that Act, be charged, levied, paid and collected in accordance with the provisions of this Ordinance in respect of the total income of the income year or income years, as the case may be, of every person :
Provided that where under the provisions of this Ordinance income tax is to be charged in respect of the income of a period other than the income year, income tax shall be charged, levied, paid and collected accordingly.
(2) Where under the provisions of this Ordinance income tax is to be deducted at source, or paid or collected in advance, it shall be deducted, paid and collected accordingly.
(3) Notwithstanding anything contained in sub-section (1), income tax shall be charged at the rates specified in the Second Schedule in respect of -
(i) a non-resident person, not being a company;
(ii) any income classifiable under the head "Capital gains"; and
(iii) any income by way of "winnings" referred to in section 19 (13),
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