James Wilson
Income-Tax in modern India dates back to 1860 when the first Income Tax Act was introduced by James Wilson who became (British) India's first finance member.
This Act lapsed in 1865. Thereafter Act-II of 1886 was the next landmark. The Indian Income Tax Act, 1922 came into being following the recommendations of the All India Income Tax Committee. The Act of 1922 remained in force till 1961.