The article provides a detailed overview of the Uganda Income Tax Act 1997, covering key concepts and structure. It discusses the history of income tax laws in Uganda, the legal framework, statutory interpretation, and the taxation of chargeable and other income. The main focus is on understanding the scheme of income tax legislation, including residence and source of income, gross income, deductions, timing of income and deductions, and the determination of income tax payable. Case studies are used to illustrate various concepts throughout the article.