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Income Tax Act, 1961

Preamble
CHAPTER I
CHAPTER II
CHAPTER III
CHAPTER IV
CHAPTER V
CHAPTER VI
CHAPTER VIA
CHAPTER VI-B
CHAPTER VII
CHAPTER VIII
CHAPTER IX
CHAPTER X
CHAPTER X-A
CHAPTER XII
CHAPTER XII-A
CHAPTER XII-B
CHAPTER XII-BA
CHAPTER XII-BB
CHAPTER XII-C
CHAPTER XII-D
CHAPTER XII-DA
CHAPTER XII-E
CHAPTER XII-EA
CHAPTER XII-F
CHAPTER XII-FA
CHAPTER XII-G
CHAPTER XII-H
CHAPTER XIII
CHAPTER XIV
CHAPTER XIV-A
CHAPTER XIV-B
CHAPTER XV
CHAPTER XVI
CHAPTER XVII
CHAPTER XVIII
CHAPTER XIX
CHAPTER XIX-A
CHAPTER XIX-B
CHAPTER XX
CHAPTER XX-A
CHAPTER XX-B
CHAPTER XX-C
CHAPTER XXI
CHAPTER XXII
CHAPTER XXII-A
CHAPTER XXII-B
CHAPTER XXIII
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SCHEDULE - 2
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SCHEDULE - 6
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APPENDIX
Tax Act, 1961

PRELIMINARY
BASIS OF CHARGE
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
COMPUTATION OF TOTAL INCOME
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEES TOTAL INCOME
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
REBATES AND RELIEFS
DOUBLE TAXATION RELIEF
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
GENERAL ANTI-AVOIDANCE RULE
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
SPECIAL PROVISIONS RELATING TO CERTAIN 23[PERSONS OTHER THAN A COMPANY]
SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK I
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIE
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME47A
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUS
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL CO
SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
INCOME-TAX ON FRINGE BENEFITS
INCOME-TAX AUTHORITIES
PROCEDURE FOR ASSESSMENT
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
LIABILITY IN SPECIAL CASES
SPECIAL PROVISIONS APPLICABLE TO FIRMS
COLLECTION AND RECOVERY OF TAX
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
REFUNDS
SETTLEMENT OF CASES
ADVANCE RULINGS
APPEALS AND REVISION
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERAC
REQUIREMENT AS TO MODE OF 6[ACCEPTANCE, PAYMENT OR] REPAYMENT IN CERTAIN CASE
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF T
PENALTIES IMPOSABLE
OFFENCES AND PROSECUTIONS
ANNUITY DEPOSITS
TAX CREDIT CERTIFICATES
MISCELLANEOUS
INSURANCE BUSINESS
PROCEDURE FOR RECOVERY OF TAX
PROCEDURE FOR DISTRAINT BY 8 [ASSESSING OFFICER] 9[OR TAX RECOVERY OFFICER]
PART A RECOGNISED PROVIDENT FUNDS
LIST OF ARTICLES AND THINGS

THE SEVENTH SCHEDULE


THE EIGHTH SCHEDULE
THE NINTH SCHEDULE
THE TENTH SCHEDULE
THE ELEVENTH SCHEDULE
THE TWELFTH SCHEDULE
THE THIRTEENTH SCHEDULE
THE FOURTEENTH SCHEDULE
TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT