List of Sections Income Tax Act 1961

1 2
Income-tax Act, 1961

Chapter: I
PRELIMINARY
Section 1 :
Section 2 Part A :
Section 2 Part B :
Section 2 Part C :
Section 3 :
Chapter: II
BASIS OF CHARGE
Section 4 :
Section 5 :
Section 5A :
Section 6 :
Section 7 :
Section 8 :
Section 9 :
Section 9A :
Chapter: III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
Section 10 Part A :
Section 10 Part B :
Section 10 Part C :
Section 10 Part D :
Section 10A :
Section 10AA :
Section 10B :
Section 10BA :
Section 10BB :
Section 10C :
Section 11 :
Section 12 :
Section 12A :
Section 12AA :
Section 13 :
Section 13A :
Section 13B :
Chapter: IV
COMPUTATION OF TOTAL INCOME - Heads of income
Section 14 :
Section 14A :
Chapter: IV Part A
COMPUTATION OF TOTAL INCOME - A. - Salaries
Section 15 :
Section 16 :
Section 17 :
Chapter: IV Part B
COMPUTATION OF TOTAL INCOME - B. - [Omitted]
Section 18 :
Section 19 :
Section 20 :
Section 21 :
Chapter: IV Part C
COMPUTATION OF TOTAL INCOME - C. - Income from house property
Section 22 :
Section 23 :
Section 24 :
Section 25 :
Section 25A :
Section 25AA :
Section 25B :
Section 26 :
Section 27 :
Chapter: IV Part D
COMPUTATION OF TOTAL INCOME - D. - Profits and gains of business or profession
Section 28 :
Section 29 :
Section 30 :
Section 31 :
Section 32 :
Section 32A :
Section 32AB :
Section 32AC :
Section 32AD :
Section 33 :
Section 33A :
Section 33AB :
Section 33ABA :
Section 33AC :
Section 33B :
Section 34 :
Section 34A :
Section 35 :
Section 35A :
Section 35AB :
Section 35ABB :
Section 35AC :
Section 35AD :
Section 35B :
Section 35C :
Section 35CC :
Section 35CCA :
Section 35CCB :
Section 35CCC :
Section 35CCD :
Section 35D :
Section 35DD :
Section 35DDA :
Section 35E :
Section 36 :
Section 37 :
Section 38 :
Section 39 :
Section 40 :
Section 40A :
Section 41 :
Section 42 :
Section 43 :
Section 43A :
Section 43B :
Section 43C :
Section 43CA :
Section 43D :
Section 44 :
Section 44A :
Section 44AA :
Section 44AB :
Section 44AC :
Section 44AD :
Section 44AE :
Section 44AF :
Section 44B :
Section 44BB :
Section 44BBA :
Section 44BBB :
Section 44C :
Section 44D :
Section 44DA :
Section 44DB :
Chapter: IV Part E
COMPUTATION OF TOTAL INCOME - E. - Capital gains
Section 45 :
Section 46 :
Section 46A :
Section 47 :
Section 47A :
Section 48 :
Section 49 :
Section 50 :
Section 50A :
Section 50B :
Section 50C :
Section 50D :
Section 51 :
Section 52 :
Section 53 :
Section 54 :
Section 54A :
Section 54B :
Section 54C :
Section 54D :
Section 54E :
Section 54EA :
Section 54EB :
Section 54EC :
Section 54ED :
Section 54F :
Section 54G :
Section 54GA :
Section 54GB :
Section 54H :
Section 55 :
Section 55A :
Chapter: IV Part F
COMPUTATION OF TOTAL INCOME - F. - Income from other sources
Section 56 :
Section 57 :
Section 58 :
Section 59 :
Chapter: V
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
Section 60 :
Section 61 :
Section 62 :
Section 63 :
Section 64 :
Section 65 :
Chapter: VI Part A
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Aggregation of incom
Section 66 :
Section 67 :
Section 67A :
Section 68 :
Section 69 :
Section 69A :
Section 69B :
Section 69C :
Section 69D :
Chapter: VI Part B
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Set off, or carry forw
Section 70 :
Section 71 :
Section 71A :
Section 71B :
Section 72 :
Section 72A :
Section 72AA :
Section 72AB :
Section 73 :
Section 73A :
Section 74 :
Section 74A :
Section 75 :
Section 76 :
Section 77 :
Section 78 :
Section 79 :
Section 80 :
Chapter: VI-A Part A
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - A. - General
Section 80A :
Section 80AA :
Section 80AB :
Section 80AC :
Section 80B :
Chapter: VI-A Part B
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain
Section 80C :
Section 80CC :
Section 80CCA :
Section 80CCB :
Section 80CCC :
Section 80CCD :
Section 80CCE :
Section 80CCF :
Section 80CCG :
Section 80D :
Section 80DD :
Chapter: IV Part A
Section 80DDA :
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain
Section 80DDB :
Section 80E :
Section 80EE :
Section 80F :
Section 80FF :
Section 80G :
Section 80GG :
Section 80GGA :
Section 80GGB :
Section 80GGC :
Chapter: VI-A Part C
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - C. - Deductions in respect of certain
Section 80H :
Section 80HH :
Section 80HHA :
Section 80HHB :
Section 80HHBA :
Section 80HHC :
Section 80HHD :
Section 80HHE :
Section 80HHF :
Section 80I :
Section 80IA :
Section 80IAB :
Section 80IB :
Section 80IC :
Section 80ID :
Section 80IE :
Section 80J :
Section 80JJ :
Section 80JJA :
Section 80JJAA :
Section 80K :
Section 80L :
Section 80LA :
Section 80M :
Section 80MM :
Section 80N :
Section 80O :
Section 80P :
Section 80Q :
Section 80QQ :
Section 80QQA :
Section 80QQB :
Section 80R :
Section 80RR :
Section 80RRA :
Section 80RRB :
Section 80S :
Section 80T :
Section 80TT :
Chapter: VI-A Part CA
Deductions in respect of other incomes
Section 80TTA :
Chapter: VI-A Part D
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - D. - Other deductions
Section 80U :
Section 80V :
Section 80VV :
Chapter: VI-B
RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
Section 80VVA :
Chapter: VII
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
Section 81 To 085C :
Section 86 :
Section 86A :
Chapter: VIII Part A
REBATES AND RELIEFS - A. - Rebate of income-tax
Section 87 :
Section 87A :
Section 88 :
Section 88A :
Section 88B :
Section 88C :
Section 88D :
Section 88E :
Chapter: VIII Part B
REBATES AND RELIEFS - B. - Relief for income-tax
Section 89 :
Section 89A :
Chapter: IX
DOUBLE TAXATION RELIEF
Section 90 :
Section 90A :
Section 91 :
Chapter: X
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Section 92 :
Section 92A :
Section 92B :
Section 92BA :
Section 92C :
Section 92CA :
Section 92CB :
Section 92CC :
Section 92CD :
Section 92D :
Section 92E :
Section 92F :
Section 93 :
Section 94 :
Section 94A :
Chapter: X-A
GENERAL ANTI-AVOIDANCE RULE
Section 95 :
Section 96 :
Section 97 :
Section 98 :
Section 99 :
Section 100 :
Section 101 :
Section 102 :
Chapter: XI
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
Section 103 :
Section 104 :
Section 105 :
Section 106 :
Section 107 :
Section 107A :
Section 108 :
Section 109 :
Chapter: XII
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
Section 110 :
Section 111 :
Section 111A :
Section 112 :
Section 112A :
Section 113 :
Section 114 :
Section 115 :
Section 115A :
Section 115AB :
Section 115AC :
Section 115ACA :
Section 115AD :
Section 115B :
Section 115BB :
Section 115BBA :
Section 115BBB :
Section 115BBC :
Section 115BBD :
Section 115BBE :
Chapter: XII-A
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
Section 115C :
Section 115D :
Section 115E :
Section 115F :
Section 115G :
Section 115H :
Section 115I :
Chapter: XII-B
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
Section 115J :
Section 115JA :
Section 115JAA :
Section 115JB :
Chapter: XII-BA
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY
Section 115JC :
Section 115JD :
Section 115JE :
Section 115JEE :
Section 115JF :
Chapter: XII-BB
SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK
Section 115JG :
Chapter: XII-C
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
Section 115K :
Section 115L :
Section 115M :
Section 115N :
Chapter: XII-D
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPAN
Section 115O :
Section 115P :
Section 115Q :
Chapter: XII-DA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPAN
Section 115QA :
Section 115QB :
Section 115QC :
Chapter: XII-E
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
Section 115R :
Section 115S :
Section 115T :
Chapter: XII-EA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TR
Section 115TA :
Section 115TB :
Section 115TC :
Chapter: XII-F
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL C
Section 115U :
Chapter: XII-FA
SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
Section 115UA :
Chapter: XII-FB
SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME
Section 115UB :
Chapter: XII-G Part A
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - A. - Meaning of certai
Section 115V :
Chapter: XII-G Part B
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - B. - Computation of to
Section 115VA :
Section 115VB :
Section 115VC :
Section 115VD :
Section 115VE :
Section 115VF :
Section 115VG :
Section 115VH :
Section 115VI :
Section 115VJ :
Section 115VK :
Section 115VL :
Section 115VM :
Section 115VN :
Section 115VO :
Chapter: XII-G Part C
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - C. - Procedure for opt
Section 115VP :
Section 115VQ :
Section 115VR :
Section 115VS :
Chapter: XII-G Part D
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - D. - Conditions for ap
Section 115VT :
Section 115VU :
Section 115VV :
Section 115VW :
Section 115VX :
Chapter: XII-G Part E
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - E. - Amalgamation an
Section 115VY :
Section 115VZ :
Chapter: XII-G Part F
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - F. - Miscellaneous
Section 115VZA :
Chapter: XII-G Part G
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - G. - Provisions of this
Section 115VZB :
Section 115VZC :
Chapter: XII-H Part A
INCOME-TAX ON FRINGE BENEFITS - A. - Meaning of certain expressions
Section 115W :
Chapter: XII-H Part B
INCOME-TAX ON FRINGE BENEFITS - B. - Basis of charge
Section 115WA :
Section 115WB :
Section 115WC :
Chapter: XII-H Part C
INCOME-TAX ON FRINGE BENEFITS - C. - Procedure for filing of return in respect of fringe benefits, a
Section 115WD :
Section 115WE :
Section 115WF :
Section 115WG :
Section 115WH :
Section 115WI :
Section 115WJ :
Section 115WK :
Section 115WKA :
Section 115WKB :
Section 115WL :
Section 115WM :
Chapter: XIII Part A
INCOME-TAX AUTHORITIES - A. - Appointment and control
Section 116 :
Section 117 :
Section 118 :
Section 119 :
Chapter: XIII Part B
INCOME-TAX AUTHORITIES - B. - Jurisdiction
Section 120 :
Section 121 :
Section 121A :
Section 122 :
Section 123 :
Section 124 :
Section 125 :
Section 125A :
Section 126 :
Section 127 :
Section 128 :
Section 129 :
Section 130 :
Section 130A :
Chapter: XIII Part C
INCOME-TAX AUTHORITIES - C. - Powers
Section 131 :
Section 132 :
Section 132A :
Section 132B :
Section 133 :
Section 133A :
Section 133B :
Section 133C :
Section 134 :
Section 135 :
Section 136 :
Chapter: XIII Part D
INCOME-TAX AUTHORITIES - D. - Disclosure of information
Section 137 :
Section 138 :
Chapter: XIV
PROCEDURE FOR ASSESSMENT
Section 139 :
Section 139A :
Section 139B :
Section 139C :
Section 139D :
Section 140 :
Section 140A :
Section 141 :
Section 141A :
Section 142 :
Section 142A :
Section 143 :
Section 144 :
Section 144A :
Section 144B :
Section 144BA :
Section 144C :
Section 145 :
Section 145A :
Section 146 :
Section 147 :
Section 148 :
Section 149 :
Section 150 :
Section 151 :
Section 152 :
Section 153 :
Section 153A :
Section 153B :
Section 153C :
Section 153D :
Section 154 :
Section 155 :
Section 156 :
Section 157 :
Section 158 :
Chapter: XIV-A
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
Section 158A :
Section 158AA :
Chapter: XIV-B
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
Section 158B :
Section 158BA :
Section 158BB :
Section 158BC :
Section 158BD :
Section 158BE :
Section 158BF :
Section 158BFA :
Section 158BG :
Section 158BH :
Section 158BI :
Chapter: XV Part A
LIABILITY IN SPECIAL CASES - A. - Legal representatives
Section 159 :
Chapter: XV Part B
LIABILITY IN SPECIAL CASES - B. - Representative assessees - General provisions
Section 160 :
Section 161 :
Section 162 :
Chapter: XV Part C
LIABILITY IN SPECIAL CASES - C. - Representative assessees - Special cases
Section 163 :
Section 164 :
Section 164A :
Section 165 :
Chapter: XV Part D
LIABILITY IN SPECIAL CASES - D. - Representative assessees - Miscellaneous provisions
Section 166 :
Section 167 :
Chapter: XV Part DD
LIABILITY IN SPECIAL CASES - DD. - Firms, association of persons and body of individuals
Section 167A :
Section 167B :
Section 167C :
Chapter: XV Part E
LIABILITY IN SPECIAL CASES - E. - Executors
Section 168 :
Section 169 :
Chapter: XV Part F
LIABILITY IN SPECIAL CASES - F. - Succession to business or profession
Section 170 :
Chapter: XV Part G
LIABILITY IN SPECIAL CASES - G. - Partition
Section 171 :
Chapter: XV Part H
LIABILITY IN SPECIAL CASES - H. - Profits of non-residents from occasional shipping business
Section 172 :
Chapter: XV Part I
LIABILITY IN SPECIAL CASES - I. - Recovery of tax in respect of non-residents
Section 173 :
Chapter: XV Part J
LIABILITY IN SPECIAL CASES - J. - Persons leaving India
Section 174 :
Chapter: XV Part JA
LIABILITY IN SPECIAL CASES - JA. - Association of persons or body of individuals or artificial juridica
Section 174A :
Chapter: XV Part K
LIABILITY IN SPECIAL CASES - K. - Persons trying to alienate their assets
Section 175 :
Chapter: XV Part L
LIABILITY IN SPECIAL CASES - L. - Discontinuance of business, or dissolution
Section 176 :
Section 177 :
Section 178 :
Chapter: XV Part M
LIABILITY IN SPECIAL CASES - M. - Private companies
Section 179 :
Chapter: XV Part N
LIABILITY IN SPECIAL CASES - N. - Special provisions for certain kinds of income
Section 180 :
Section 180A :
Chapter: XV Part O
LIABILITY IN SPECIAL CASES - O. - [Omitted]
Section 181 :
Chapter: XVI Part A
SPECIAL PROVISIONS APPLICABLE TO FIRMS - A. - Assessment of firms
Section 182 :
Section 183 :
Section 184 :
Section 185 :
Chapter: XVI Part C
SPECIAL PROVISIONS APPLICABLE TO FIRMS - C. - Changes in constitution, succession and dissolut
Section 187 :
Section 188 :
Section 188A :
Section 189 :
Section 189A :
Chapter: XVII Part A
COLLECTION AND RECOVERY OF TAX - A. - General
Section 190 :
Section 191 :
Chapter: XVII Part B
COLLECTION AND RECOVERY OF TAX - B. - Deduction at source
Section 192 :
Section 192A :
Section 193 :
Section 194 :
Section 194A :
Section 194B :
Section 194BB :
Section 194C :
Section 194D :
Section 194DA :
Section 194E :
Section 194EE :
Section 194F :
Section 194G :
Section 194H :
Section 194I :
Section 194IA :
Section 194J :
Section 194K :
Section 194L :
Section 194LA :
Section 194LB :
Section 194LBA :
Section 194LBB :
Section 194LC :
Section 194LD :
Section 195 :
Section 195A :
Section 196 :
Section 196A :
Section 196B :
Section 196C :
Section 196D :
Section 197 :
Section 197A :
Section 198 :
Section 199 :
Section 200 :
Section 200A :
Section 201 :
Section 202 :
Section 203 :
Section 203A :
Section 203AA :
Section 204 :
Section 205 :
Section 206 :
Section 206A :
Section 206AA :
Section 206B :
Chapter: XVII Part BB
COLLECTION AND RECOVERY OF TAX - BB. - Collection at source
Section 206C :
Section 206CA :
Section 206CB :
Chapter: XVII Part C
COLLECTION AND RECOVERY OF TAX - C. - Advance payment of tax
Section 207 :
Section 208 :
Section 209 :
Section 209A :
Section 210 :
Section 211 :
Section 212 :
Section 213 :
Section 214 :
Section 215 :
Section 216 :
Section 217 :
Section 218 :
Section 219 :
Chapter: XVII Part D
COLLECTION AND RECOVERY OF TAX - D. - Collection and recovery
Section 220 :
Section 221 :
Section 222 :
Section 223 :
Section 224 :
Section 225 :
Section 226 :
Section 227 :
Section 228 :
Section 228A :
Section 229 :
Section 230 :
Section 230A :
Section 231 :
Section 232 :
Chapter: XVII Part E
COLLECTION AND RECOVERY OF TAX - E. - Tax payable under provisional assessment
Section 233 :
Section 234 :
Chapter: XVII Part F
COLLECTION AND RECOVERY OF TAX - F. - Interest chargeable in certain cases
Section 234A :
Section 234B :
Section 234C :
Section 234D :
Section 234E :
Chapter: XVIII
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
Section 235 :
Section 236 :
Section 236A :
Chapter: XIX
REFUNDS
Section 237 :
Section 238 :
Section 239 :
Section 240 :
Section 241 :
Section 242 :
Section 243 :
Section 244 :
Section 244A :
Section 245 :
Chapter: XIX-A
SETTLEMENT OF CASES
Section 245A :
Section 245B :
Section 245BA :
Section 245BB :
Section 245BC :
Section 245BD :
Section 245C :
Section 245D :
Section 245DD :
Section 245E :
Section 245F :
Section 245G :
Section 245H :
Section 245HA :
Section 245HAA :
Section 245I :
Section 245J :
Section 245K :
Section 245L :
Section 245M :
Chapter: XIX-B
ADVANCE RULINGS
Section 245N :
Section 245O :
Section 245P :
Section 245Q :
Section 245R :
Section 245RR :
Section 245S :
Section 245T :
Section 245U :
Section 245V :
Chapter: XX Part A
APPEALS AND REVISION - A. - Appeals to the Deputy Commissioner (Appeals) and Commissioner (App
Section 246 :
Section 246A :
Section 247 :
Section 248 :
Section 249 :
Section 250 :
Section 251 :
Chapter: XX Part B
APPEALS AND REVISION - B. - Appeals to the Appellate Tribunal
Section 252 :
Section 253 :
Section 254 :
Section 255 :
Chapter: XX Part C
APPEALS AND REVISION - C. - [omitted by the National Tax Tribunal Act, 2005, with effect from a date
Section 256 :
Section 257 :
Section 258 :
Section 259 :
Section 260 :
Chapter: XX Part CC
APPEALS AND REVISION - CC. - Appeals to High Court
Section 260A :
Section 260B :
Chapter: XX Part D
APPEALS AND REVISION - D. - Appeals to the Supreme Court
Section 261 :
Section 262 :
Chapter: XX Part E
APPEALS AND REVISION - E. - Revision by the Commissioner
Section 263 :
Section 264 :
Chapter: XX Part F
APPEALS AND REVISION - F. - General
Section 265 :
Section 266 :
Section 267 :
Section 268 :
Section 268A :
Section 269 :
Chapter: XX-A
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTER
Section 269A :
Section 269AB :
Section 269B :
Section 269C :
Section 269D :
Section 269E :
Section 269F :
Section 269G :
Section 269H :
Section 269I :
Section 269J :
Section 269K :
Section 269L :
Section 269M :
Section 269N :
Section 269O :
Section 269P :
Section 269Q :
Section 269R :
Section 269RR :
Section 269S :
Chapter: XX-B
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASE
Section 269SS :
Section 269T :
Section 269TT :
Chapter: XX-C
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF
Section 269U :
Section 269UA :
Section 269UB :
Section 269UC :
Section 269UD :
Section 269UE :
Section 269UF :
Section 269UG :
Section 269UH :
Section 269UI :
Section 269UJ :
Section 269UK :
Section 269UL :
Section 269UM :
Section 269UN :
Section 269UO :
Section 269UP :
Chapter: XXI
PENALTIES IMPOSABLE
Section 270 :
Section 271 :
Section 271A :
Section 271AA :
Section 271AAA :
Section 271AAB :
Section 271B :
Section 271BA :
Section 271BB :
Section 271C :
Section 271CA :
Section 271D :
Section 271E :
Section 271F :
Section 271FA :
Section 271FAA :
Section 271FAB :
Section 271FB :
Section 271G :
Section 271GA :
Section 271H :
Section 271I :
Section 272 :
Section 272A :
Section 272AA :
Section 272B :
Section 272BB :
Section 272BBB :
Section 273 :
Section 273A :
Section 273AA :
Section 273B :
Section 274 :
Section 275 :
Chapter: XXII
OFFENCES AND PROSECUTIONS
Section 275A :
Section 275B :
Section 276 :
Section 276A :
Section 276AA :
Section 276AB :
Section 276B :
Section 276BB :
Section 276C :
Section 276CC :
Section 276CCC :
Section 276D :
Section 276DD :
Section 276E :
Section 277 :
Section 277A :
Section 278 :
Section 278A :
Section 278AA :
Section 278AB :
Section 278B :
Section 278C :
Section 278D :
Section 278E :
Section 279 :
Section 279A :
Section 279B :
Section 280 :
Section 280A :
Section 280B :
Section 280C :
Section 280D :
Chapter: XXII-A
ANNUITY DEPOSITS
Section 280X [280A :
Chapter: XXII-B
TAX CREDIT CERTIFICATES
Section 280Y :
Section 280Z :
Section 280ZA :
Section 280ZB :
Section 280ZC :
Section 280ZD :
Section 280ZE :
Chapter: XXIII
MISCELLANEOUS
Section 281 :
Section 281A :
Section 281B :
Section 282 :
Section 282A :
Section 282B :
Section 283 :
Section 284 :
Section 285 :
Section 285A :
Section 285B :
Section 285BA :
Section 286 :
Section 287 :
Section 287A :
Section 288 :
Section 288A :
Section 288B :
Section 289 :
Section 290 :
Section 291 :
Section 292 :
Section 292A :
Section 292B :
Section 292BB :
Section 292C :
Section 292CC :
Section 293 :
Section 293A :
Section 293B :
Section 293C :
Section 294 :
Section 294A :
Section 295 :
Section 296 :
Section 297 :
Section 298 :
APPENDIX
APPENDIX :
SCHEDULES
SCHEDULE 01 :
SCHEDULE 02 :
SCHEDULE 03 :
SCHEDULE 04 :
SCHEDULE 05 :
SCHEDULE 06 :
SCHEDULE 07 :
SCHEDULE 08 :
SCHEDULE 09 :
SCHEDULE 10 :
SCHEDULE 11 :
SCHEDULE 12 :
SCHEDULE 13 :
SCHEDULE 14 :
tax Act, 1961
Short title, extent and commencement

Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose"
Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident"
Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond"
Previous year defined
Charge of income-tax
Scope of total income
Apportionment of income between spouses governed by Portuguese Civil Code
Residence in India
Income deemed to be received
Dividend income
Income deemed to accrue or arise in India
Certain activities not to constitute business connection in India
WHICH DO NOT FORM PART OF TOTAL INCOME

Incomes not included in total income [Clause (1) to Clause (10D)]
Incomes not included in total income [Clause (11) to Clause (17)]
Incomes not included in total income [Clause (17A) to Clause (23C)]
Incomes not included in total income [Clause (23D) to Clause (48)]
Special provision in respect of newly established undertakings in free trade zone, etc.
Special provisions in respect of newly established Units in Special Economic Zones.
Special provisions in respect of newly established hundred per cent export-oriented undertakings
Special provisions in respect of export of certain articles or things.
Meaning of computer programmes in certain cases.
Special provision in respect of certain industrial undertakings in North- Eastern Region.
Income from property held for charitable or religious purposes.
Income of trusts or institutions from contributions
Conditions for applicability of sections 11 and 12
Procedure for registration
Section 11 not to apply in certain cases
Special provision relating to incomes of political parties
Special provisions relating to voluntary contributions received by electoral trust
TION OF TOTAL INCOME - Heads of income

Heads of income
Expenditure incurred in relation to income not includible in total income
TION OF TOTAL INCOME - A. - Salaries

Salaries
Deductions from salaries
Salary, perquisite and profits in lieu of salary defined
TION OF TOTAL INCOME - B. - [Omitted]

Omitted
Omitted
Omitted
Omitted
TION OF TOTAL INCOME - C. - Income from house property

Income from house property
Annual value how determined
Deductions from income from house property
Amounts not deductible from income from house property
Special provision for cases where unrealised rent allowed as deduction is realised subsequently
Unrealised rent received subsequently to be charged to income-tax
Special provision for arrears of rent received
Property owned by co-owners
Owner of house property, annual charge, etc., defined
TION OF TOTAL INCOME - D. - Profits and gains of business or profession

Profits and gains of business or profession
Income from profits and gains of business or profession, how computed
Rent, rates, taxes, repairs and insurance for buildings
Repairs and insurance of machinery, plant and furniture
Depreciation
Investment allowance
Investment deposit account
Investment in new plant or machinery.
Investment in new plant or machinery in notified backward areas in certain States
Development rebate
Development allowance
Tea development account [,coffee development account and rubber development account
Site Restoration Fund
Reserves for shipping business
Rehabilitation allowance
Conditions for depreciation allowance and development rebate
Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domesti
Expenditure on scientific research
Expenditure on acquisition of patent rights or copyrights
Expenditure on know-how
Expenditure for obtaining licence to operate telecommunication services
Expenditure on eligible projects or schemes
Deduction in respect of expenditure on specified business.
Export markets development allowance
Agricultural development allowance
Rural development allowance
Expenditure by way of payment to associations and institutions for carrying out rural development programmes
Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural res
Expenditure on agricultural extension project.
Expenditure on skill development project.
Amortisation of certain preliminary expenses
Amortisation of expenditure in case of amalgamation or demerger
Amortisation of expenditure incurred under voluntary retirement scheme
Deduction for expenditure on prospecting, etc., for certain minerals
Other deductions
General
Building, etc., partly used for business, etc., or not exclusively so used
Managing agency commission
Amounts not deductible
Expenses or payments not deductible in certain circumstances
Profits chargeable to tax
Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Definitions of certain terms relevant to income from profits and gains of business or profession
Special provisions consequential to changes in rate of exchange of currency
Certain deductions to be only on actual payment
Special provision for computation of cost of acquisition of certain assets
Special provision for full value of consideration for transfer of assets other than capital assets in certain cases.
Special provision in case of income of public financial institutions, public companies, etc.
Insurance business
Special provision for deduction in the case of trade, professional or similar association
Maintenance of accounts by certain persons carrying on profession or business
Audit of accounts of certain persons carrying on business or profession
Special provision for computing profits and gains from the business of trading in certain goods
Special provision for computing profits and gains of business on presumptive basis.
Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Special provisions for computing profits and gains of retail business
Special provision for computing profits and gains of shipping business in the case of non-residents
Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in
Deduction of head office expenditure in the case of non-residents
Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Special provision for computing income by way of royalties, etc., in case of non-residents
Special provision for computing deductions in the case of business reorganization of co-operative banks
TION OF TOTAL INCOME - E. - Capital gains

Capital gains
Capital gains on distribution of assets by companies in liquidation
Capital gains on purchase by company of its own shares or other specified securities
Transactions not regarded as transfer
Withdrawal of exemption in certain cases
Mode of computation
Cost with reference to certain modes of acquisition
Special provision for computation of capital gains in case of depreciable assets
Special provision for cost of acquisition in case of depreciable asset
Special provision for computation of capital gains in case of slump sale
Special provision for full value of consideration in certain cases
Fair market value deemed to be full value of consideration in certain cases.
Advance money received
Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Exemption of capital gains from a residential house
Profit on sale of property used for residence
Relief of tax on capital gains in certain cases
Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Capital gain on transfer of capital assets not to be charged in certain cases
Capital gain on transfer of long-term capital assets not to be charged in the case of investment in [specified securities
Capital gain on transfer of long-term capital assets not to be charged in certain cases
Capital gain not to be charged on investment in certain bonds
Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special
Capital gain on transfer of residential property not to be charged in certain cases.
Extension of time for acquiring new asset or depositing or investing amount of capital gain
Meaning of adjusted, cost of improvement and cost of acquisition
Reference to Valuation Officer
TION OF TOTAL INCOME - F. - Income from other sources

Income from other sources
Deductions
F OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME

Transfer of income where there is no transfer of assets
Revocable transfer of assets
Transfer irrevocable for a specified period
Transfer and revocable transfer defined
Income of individual to include income of spouse, minor child, etc.
Liability of person in respect of income included in the income of another person
TION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Aggregation of income
Total income
Method of computing a partners share in the income of the firm
Method of computing a members share in income of association of persons or body of individuals
Cash credits
Unexplained investments
Unexplained money, etc.
Amount of investments, etc., not fully disclosed in books of account
Unexplained expenditure, etc.
Amount borrowed or repaid on hundi
TION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Set off, or carry forward and set off
Set off of loss from one source against income from another source under the same head of income
Set off of loss from one head against income from another
Transitional provisions for set off of loss under the head Income from house property
Carry forward and set off of loss from house property
Carry forward and set off of business losses
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamatio
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of a
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reo
Losses in speculation business
Carry forward and set off losses by specified business
Losses under the head Capital gains
Losses from certain specified sources falling under the head Income from other sources
Losses of firms
OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
Carry forward and set off of losses in case of change in constitution of firm or on succession
Carry forward and set off of losses in the case of certain companies
Submission of return for losses
ONS TO BE MADE IN COMPUTING TOTAL INCOME - A. - General

Deductions to be made in computing total income
Computation of deduction under section 80M
Deductions to be made with reference to the income included in the gross total income
Deduction not to be allowed unless return furnished
Definitions
ONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments

Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equ
Deduction in respect of investment in certain new shares
Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
Deduction in respect of investment made under Equity Linked Savings Scheme
Deduction in respect of contribution to certain pension funds
Deduction in respect of contribution to pension scheme of Central Government
Limit on deductions under sections 80C, 80CCC and 80CCD
Deduction in respect of subscription to long-term infrastructure bonds.
Deduction in respect of investment made under an equity savings scheme.
Deduction in respect of medical insurance premia
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
TION OF TOTAL INCOME - A. - Salaries

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ONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments

Deduction in respect of medical treatment, etc.
Deduction in respect of interest on loan taken for higher education
Deduction in respect of interest on loan taken for residential house property.
Deduction in respect of educational expenses in certain cases
Deduction in respect of expenses on higher education in certain cases
Deduction in respect of donations to certain funds, charitable institutions, etc.
Deductions in respect of rents paid
Deduction in respect of certain donations for scientific research or rural development
Deduction in respect of contributions given by companies to political parties or an electoral trust
Deduction in respect of contributions given by any person to political parties
ONS TO BE MADE IN COMPUTING TOTAL INCOME - C. - Deductions in respect of certain incomes

Deduction in case of new industrial undertakings employing displaced persons, etc.
Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward area
Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
Deduction in respect of profits and gains from projects outside India
Deduction in respect of profits and gains from housing projects in certain cases
Deduction in respect of profits retained for export business
Deduction in respect of earnings in convertible foreign exchange
Deduction in respect of profits from export of computer software, etc.
Deduction in respect of profits and gains from export or transfer of film software, etc.
Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure developme
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zo
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development under
Special provisions in respect of certain undertakings or enterprises in certain special category States
Deduction in respect of profits and gains from business of hotels and convention centres in specified area
Special provisions in respect of certain undertakings in North-Eastern States
Omitted
Omitted
Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
Deduction in respect of employment of new workmen
Omitted
Omitted
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
Omitted
Omitted
Omitted
Deduction in respect of royalties, etc., from certain foreign enterprises
Deduction in respect of income of co-operative societies
Deduction in respect of profits and gains from the business of publication of books
Omitted
Deduction in respect of professional income of authors of text books in Indian languages
Deduction in respect of royalty income, etc., of authors of certain books other than text-books
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
Deduction in respect of professional income from foreign sources in certain cases
Deduction in respect of remuneration received for services rendered outside India
Deduction in respect of royalty on patents
Omitted
Omitted
Omitted
-A Part CA
n respect of other incomes
Deduction in respect of interest on deposits in savings account.
ONS TO BE MADE IN COMPUTING TOTAL INCOME - D. - Other deductions

Deduction in case of a person with disability
Omitted
Omitted
ION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES

FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE

Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Share of member of an association of persons or body of individuals in the income of the association or body
Omitted
AND RELIEFS - A. - Rebate of income-tax

Rebate to be allowed in computing income-tax
Rebate of income-tax in case of certain individuals
Rebate on life insurance premia, contribution to provident fund, etc.
Omitted
Omitted
Omitted
Omitted
Rebate in respect of securities transaction tax
AND RELIEFS - B. - Relief for income-tax

Relief when salary, etc., is paid in arrears or in advance
Tax relief in relation to export turnover
AXATION RELIEF
Agreement with foreign countries or specified territories
Adoption by Central Government of agreements between specified associations for double taxation relief
Countries with which no agreement exists
ROVISIONS RELATING TO AVOIDANCE OF TAX
Computation of income from international transaction having regard to arms length price
Meaning of associated enterprise
Meaning of international transaction
Meaning of specified domestic transaction.
Computation of arms length price
Reference to Transfer Pricing Officer
Power of Board to make safe harbour rules
Advance pricing agreement.
Effect to advance pricing agreement.
Maintenance and keeping of information and document by persons entering into an international transaction or specified d
Report from an accountant to be furnished by persons entering into international transaction
Definitions of certain terms relevant to computation of arms length price, etc
Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Avoidance of tax by certain transactions in securities
Special measures in respect of transactions with persons located in notified jurisdictional area.
ANTI-AVOIDANCE RULE
Applicability of General Anti-Avoidance Rule.
Impermissible avoidance arrangement.
Arrangement to lack commercial substance.
Consequences of impermissible avoidance arrangement.
Treatment of connected person and accommodating party.
Application of this Chapter
Framing of guidelines
Definitions
AL INCOME-TAX ON UNDISTRIBUTED PROFITS

omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Omitted
Omitted
NATION OF TAX IN CERTAIN SPECIAL CASES

Determination of tax where total income includes income on which no tax is payable
Tax on accumulated balance of recognised provident fund
Tax on short term capital gains in certain cases
Tax on long-term capital gains
Tax in the case of block assessment of search cases
Tax on capital gains in cases of assessees other than companies
Tax on capital gains in case of companies
Tax on dividends, royalty and technical service fees in the case of foreign companies
Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their tr
Tax on income from Global depository receipts purchased in foreign currency or capital gains arising from their transfer
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Tax on profits and gains of life insurance business
Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or g
Tax on non-resident sportsmen or sports associations
Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
Anonymous donations to be taxed in certain cases
Tax on certain dividends received from foreign companies
Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
ROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

Definitions
Special provision for computation of total income of non-residents
Tax on investment income and long-term capital gains
Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Return of income not to be filed in certain cases
Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Chapter not to apply if the assessee so chooses
ROVISIONS RELATING TO CERTAIN COMPANIES

Special provisions relating to certain companies
Deemed income relating to certain companies
Tax credit in respect of tax paid on deemed income relating to certain companies
Special provision for payment of tax by certain companies
ROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY

Special provisions for payment of tax by certain persons other than a company
Tax credit for alternate minimum tax
Application of other provisions of this Act.
Application of this Chapter to certain persons.
Interpretation in this Chapter
ROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY

Conversion of an Indian branch of Foreign Company into subsidiary Indian company.
ROVISIONS RELATING TO RETAIL TRADE, ETC.

Special provision for computation of income in certain cases
Special provision for disallowance of deductions and rebate of income-tax
Bar of proceedings in certain cases
ROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES

Tax on distributed profits of domestic companies
Interest payable for non-payment of tax by domestic companies
When company is deemed to be in default
ROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK O

Tax on distributed income to shareholders
Interest payable for non-payment of tax by company
When company is deemed to be assessee in default.
ROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

Tax on distributed income to unit holders
Interest payable for non-payment of tax
Unit trust of India or mutual fund to be an assessee in default
ROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

Tax on distributed income to investors.
Interest payable for non-payment of tax.
Securitisation trust to be assessee in default.
ROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VE
Tax on income in certain cases
ROVISIONS RELATING TO BUSINESS TRUSTS

ROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM S
Tax on income of investment fund and its unit holders
I-G Part A
ROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - A. - Meaning of certain expressions
Definitions
I-G Part B
ROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - B. - Computation of tonnage income from bu
Computation of profits and gains from the business of operating qualifying ships
Operating ships
Qualifying company
Qualifying ship
Manner of computation of income under tonnage tax scheme
Tonnage income
Computation of tonnage income
Calculation in case of joint operation, etc.
Relevant shipping income
Treatment of common costs
Depreciation
General exclusion of deduction and set off, etc.
Exclusion of loss
Chargeable gains from transfer of tonnage tax assets
Exclusion from provisions of section 115JB
I-G Part C
ROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - C. - Procedure for option of tonnage tax sche
Method and time of opting for tonnage tax scheme
Period for which tonnage tax option to remain in force
Renewal of tonnage tax scheme
Prohibition to opt for tonnage tax scheme in certain cases
I-G Part D
ROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - D. - Conditions for applicability of tonnage t
Transfer of profits to Tonnage Tax Reserve Account
Minimum training requirement for tonnage tax company
Limit for charter in of tonnage
Maintenance and audit of accounts
Determination of tonnage
I-G Part E
ROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - E. - Amalgamation and demerger of shipping
Amalgamation
Demerger
I-G Part F
ROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - F. - Miscellaneous
Effect of temporarily ceasing to operate qualifying ships
I-G Part G
ROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - G. - Provisions of this Chapter not to apply i
Avoidance of tax
Exclusion from tonnage tax scheme
I-H Part A
AX ON FRINGE BENEFITS - A. - Meaning of certain expressions
Definitions
I-H Part B
AX ON FRINGE BENEFITS - B. - Basis of charge
Charge of fringe benefit tax
Fringe benefits
Value of fringe benefits
I-H Part C
AX ON FRINGE BENEFITS - C. - Procedure for filing of return in respect of fringe benefits, assessment and paymen
Return of fringe benefits
Assessment
Best judgment assessment
Fringe benefits escaping assessment
Issue of notice where fringe benefits have escaped assessment
Payment of fringe benefit tax
Advance tax in respect of fringe benefits
Interest for default in furnishing return of fringe benefits
Recovery of fringe benefit tax by the employer from the employee
Deemed payment of tax by employee.
Application of other provisions of this Act
Chapter XII-H not to apply after a certain date
AX AUTHORITIES - A. - Appointment and control

Income-tax authorities
Appointment of income-tax authorities
Control of income-tax authorities
Instructions to subordinate authorities
AX AUTHORITIES - B. - Jurisdiction
Jurisdiction of income-tax authorities
Jurisdiction of Commissioners
Jurisdiction of Commissioners (Appeals)
Jurisdiction of Appellate Assistant Commissioners
Jurisdiction of Inspecting Assistant Commissioners
Jurisdiction of Assessing Officers
Powers of Commissioner respecting specified areas, cases, persons, etc.
Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
Powers of Board respecting specified area, classes of persons or incomes
Power to transfer cases
Functions of Inspectors of Income-tax
Change of incumbent of an office
Commissioner competent to perform any function or functions
Income-tax Officer competent to perform any function or functions
AX AUTHORITIES - C. - Powers
Power regarding discovery, production of evidence, etc.
Search and seizure
Powers to requisition books of account, etc.
Application of seized or requisitioned assets
Power to call for information
Power of survey
Power to collect certain information
Power to call for information by prescribed income-tax authority.
Power to inspect registers of companies
Power of [Director General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner]
Proceedings before income-tax authorities to be judicial proceedings
AX AUTHORITIES - D. - Disclosure of information

Disclosure of information prohibited
Disclosure of information respecting assessees
RE FOR ASSESSMENT
Return of income
Permanent account number
Scheme for submission of returns through Tax Return Preparers
Power of Board to dispense with furnishing documents, etc., with the return
Filing of return in electronic form
Return by whom to be signed
Self-assessment
Provisional assessment
Provisional assessment for refund
Inquiry before assessment
Estimate by Valuation Officer in certain cases
Assessment
Power of [Joint Commissioner] to issue directions in certain cases
Reference to Deputy Commissioner in certain cases
Reference to Commissioner in certain cases
Reference to Dispute Resolution Panel
Method of accounting
Method of accounting in certain cases
Reopening of assessment at the instance of the assessee
Income escaping assessment
Issue of notice where income has escaped assessment
Time limit for notice
Provision for cases where assessment is in pursuance of an order on appeal, etc.
Sanction for issue of notice
Other provisions
Time limit for completion of assessments and reassessments
Assessment in case of search or requisition
Time-limit for completion of assessment under section 153A
Assessment of income of any other person
Prior approval necessary for assessment in cases of search or requisition
Rectification of mistake
Other amendments
Notice of demand
Intimation of loss
Intimation of assessment of firm
ROVISION FOR AVOIDING REPETITIVE APPEALS

Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court
ROCEDURE FOR ASSESSMENT OF SEARCH CASES

Definitions
Assessment of undisclosed income as a result of search
Computation of undisclosed income of the block period
Procedure for block assessment
Undisclosed income of any other person
Time limit for completion of block assessment
Certain interests and penalties not to be levied or imposed
Levy of interest and penalty in certain cases
Authority competent to make the block assessment
Chapter not to apply after certain date
IN SPECIAL CASES - A. - Legal representatives

Legal representatives
IN SPECIAL CASES - B. - Representative assessees - General provisions

Representative assessee
Liability of representative assessee
Right of representative assessee to recover tax paid
IN SPECIAL CASES - C. - Representative assessees - Special cases

Who may be regarded as agent
Charge of tax where share of beneficiaries unknown
Charge of tax in case of oral trust
Case where part of trust income is chargeable
IN SPECIAL CASES - D. - Representative assessees - Miscellaneous provisions

Direct assessment or recovery not barred
Remedies against property in cases of representative assessees
IN SPECIAL CASES - DD. - Firms, association of persons and body of individuals

Charge of tax in the case of a firm
Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Liability of partners of limited liability partnership in liquidation
IN SPECIAL CASES - E. - Executors

Executors
Right of executor to recover tax paid
IN SPECIAL CASES - F. - Succession to business or profession

Succession to business otherwise than on death
IN SPECIAL CASES - G. - Partition

Assessment after partition of a Hindu undivided family
IN SPECIAL CASES - H. - Profits of non-residents from occasional shipping business

Shipping business of non-residents
IN SPECIAL CASES - I. - Recovery of tax in respect of non-residents

Recovery of tax in respect of non-resident from his assets
IN SPECIAL CASES - J. - Persons leaving India

Assessment of persons leaving India
IN SPECIAL CASES - JA. - Association of persons or body of individuals or artificial juridical person formed for a p
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or pur
IN SPECIAL CASES - K. - Persons trying to alienate their assets

Assessment of persons likely to transfer property to avoid tax
IN SPECIAL CASES - L. - Discontinuance of business, or dissolution

Discontinued business
Association dissolved or business discontinued
Company in liquidation
IN SPECIAL CASES - M. - Private companies

Liability of directors of private company in liquidation
IN SPECIAL CASES - N. - Special provisions for certain kinds of income

Royalties or copyright fees for literary or artistic work
Consideration for know-how
IN SPECIAL CASES - O. - [Omitted]

[OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
ROVISIONS APPLICABLE TO FIRMS - A. - Assessment of firms

Assessment of registered firms
Assessment of unregistered firms
Assessment as a firm
Assessment when section 184 not complied with
ROVISIONS APPLICABLE TO FIRMS - C. - Changes in constitution, succession and dissolution

Change in constitution of a firm
Succession of one firm by another firm
Joint and several liability of partners for tax payable by firm
Firm dissolved or business discontinued
Provisions applicable to past assessments of firms
ON AND RECOVERY OF TAX - A. - General

Deduction at source and advance payment
Direct payment
ON AND RECOVERY OF TAX - B. - Deduction at source

Salary
Payment of accumulated balance due to an employee
Interest on securities
Dividends
Interest other than Interest on securities
Winnings from lottery or crossword puzzle
Winnings from horse race
Payments to contractors and sub-contractors
Insurance commission
Payment in respect of life insurance policy
Payments to non-resident sportsmen or sports associations
Payments in respect of deposits under National Savings Scheme, etc.
Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Commission, etc., on the sale of lottery tickets
Commission or brokerage
Rent
Payment on transfer of certain immovable property other than agricultural land
Fees for professional or technical services
Income in respect of units
Payment of compensation on acquisition of capital asset
Payment of compensation on acquisition of certain immovable property
Income by way of interest from infrastructure debt fund
Certain income from units of a business trust
Income in respect of units of investment fund
Income by way of interest from Indian company.
Income by way of interest on certain bonds and Government securities.
Other sums
Income payable net of tax
Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Income in respect of units of non-residents
Income from units
Income from foreign currency bonds or shares of Indian company
Income of Foreign Institutional Investors from securities
Certificate for deduction at lower rate
No deduction to be made in certain cases
Tax deducted is income received
Credit for tax deducted
Duty of person deducting tax
Processing of statements of tax deducted at source.
Consequences of failure to deduct or pay
Deduction only one mode of recovery
Certificate for tax deducted
Tax deduction and collection account number
Furnishing of statement of tax deducted
Meaning of person responsible for paying
Bar against direct demand on assessee
Persons deducting tax to furnish prescribed returns
Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
Requirement to furnish Permanent Account Number
Person paying dividend to certain residents without deduction of tax to furnish prescribed return
VII Part BB
ON AND RECOVERY OF TAX - BB. - Collection at source
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Tax collection account number
Processing of statements of tax collected at source
VII Part C
ON AND RECOVERY OF TAX - C. - Advance payment of tax
Liability for payment of advance tax
Conditions of liability to pay advance tax
Computation of advance tax
Computation and payment of advance tax by assessee
Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
Instalments of advance tax and due dates
Estimate by assessee
Commission receipts
Interest payable by Government
Interest payable by assessee
Interest payable by assessee in case of under-estimate, etc.
Interest payable by assessee when no estimate made
When assessee deemed to be in default
Credit for advance tax
VII Part D
ON AND RECOVERY OF TAX - D. - Collection and recovery
When tax payable and when assessee deemed in default
Penalty payable when tax in default
Certificate to Tax Recovery Officer
Tax Recovery Officer by whom recovery is to be effected
Validity of certificate and cancellation or amendment thereof
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Other modes of recovery
Recovery through State Government
Recovery of Indian tax in Pakistan and Pakistan tax in India
Recovery of tax in pursuance of agreements with foreign countries
Recovery of penalties, fine, interest and other sums
Tax clearance certificate
Restrictions on registration of transfers of immovable property in certain cases
Period for commencing recovery proceedings
Recovery by suit or under other law not affected
ON AND RECOVERY OF TAX - E. - Tax payable under provisional assessment

Recovery of tax payable under provisional assessment
Tax paid by deduction or advance payment
ON AND RECOVERY OF TAX - F. - Interest chargeable in certain cases

Interest for defaults in furnishing return of income
Interest for defaults in payment of advance tax
Interest for deferment of advance tax
Interest on excess refund
Fee for default in furnishing statements
SPECTING TAX ON DIVIDENDS IN CERTAIN CASES
Relief to shareholders in respect of agricultural income-tax attributable to dividends
Relief to company in respect of dividend paid out of past taxed profits
Relief to certain charitable institutions or funds in respect of certain dividends
Refunds
Person entitled to claim refund in certain special cases
Form of claim for refund and limitation
Refund on appeal, etc.
Power to withhold refund in certain cases
Correctness of assessment not to be questioned
Interest on delayed refunds
Interest on refund where no claim is needed
Interest on refunds
Set off of refunds against tax remaining payable
ENT OF CASES
Definitions
Income-tax Settlement Commission
Jurisdiction and powers of Settlement Commission
Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Power of Chairman to transfer cases from one Bench to another
Decision to be by majority
Application for settlement of cases
Procedure on receipt of an application under section 245C
Power of Settlement Commission to order provisional attachment to protect revenue
Power of Settlement Commission to reopen completed proceedings
Powers and procedure of Settlement Commission
Inspection, etc., of reports
Power of Settlement Commission to grant immunity from prosecution and penalty
Abatement of proceeding before Settlement Commission
Credit for tax paid in case of abatement of proceedings
Order of settlement to be conclusive
Recovery of sums due under order of settlement
Bar on subsequent application for settlement
Proceedings before Settlement Commission to be judicial proceedings
Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commissi
RULINGS
Definitions
Authority for Advance Rulings
Vacancies, etc., not to invalidate proceedings
Application for advance ruling
Procedure on receipt of application
Appellate authority not to proceed in certain cases
Applicability of advance ruling
Advance ruling to be void in certain circumstances
Powers of the Authority
Procedure of Authority
AND REVISION - A. - Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
Appealable orders
Appealable orders before Commissioner (Appeals)
Appeal by partner
Appeal by person denying liability to deduct tax in certain cases
Form of appeal and limitation
Procedure in appeal
Powers of the [* * *] [Commissioner (Appeals)]
AND REVISION - B. - Appeals to the Appellate Tribunal

Appellate Tribunal
Appeals to the Appellate Tribunal
Orders of Appellate Tribunal
Procedure of Appellate Tribunal
AND REVISION - C. - [omitted by the National Tax Tribunal Act, 2005, with effect from a date yet to be notified]
Statement of case to the High Court
Statement of case to Supreme Court in certain cases
Power of High Court or Supreme Court to require statement to be amended
Case before High Court to be heard by not less than two judges
Effect to the decisions of Supreme Court and of the National Tax Tribunal
AND REVISION - CC. - Appeals to High Court

Appeal to High Court
Case before High Court to be heard by not less than two Judges
AND REVISION - D. - Appeals to the Supreme Court

Appeal to Supreme Court
Hearing before Supreme Court
AND REVISION - E. - Revision by the Commissioner

Revision of orders prejudicial to revenue
Revision of other orders
AND REVISION - F. - General

Tax to be paid notwithstanding reference, etc.
Execution for costs awarded by Supreme Court
Amendment of assessment on appeal
Exclusion of time taken for copy
Filing of appeal or application for reference by income-tax authority.
Definition of High Court
ON OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TA

Definitions
Registration of certain transactions
Competent authority
Immovable property in respect of which proceedings for acquisition may be taken
Preliminary notice
Objections
Hearing of objections
Appeal against order for acquisition
Vesting of property in Central Government
Compensation
Payment or deposit of compensation
Assistance by Valuation Officers
Powers of competent authority
Rectification of mistakes
Appearance by authorised representative or registered valuer
Statement to be furnished in respect of transfers of immovable property
Chapter not to apply to transfers to relatives
Properties liable for acquisition under this Chapter not to be acquired under other laws
Chapter not to apply where transfer of immovable property made after a certain date
Chapter not to extend to State of Jammu and Kashmir
MENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT

Mode of taking or accepting certain loans, deposits and specified sum
Mode of repayment of certain loans or deposits
Mode of repayment of Special Bearer Bonds, 1991
E BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

Commencement of Chapter
Definitions
Appropriate authority
Restrictions on transfer of immovable property
Order by appropriate authority for purchase by Central Government of immovable property
Consideration for purchase of immovable property by Central Government
Payment or deposit of consideration
Re-vesting of property in the transferor on failure of payment or deposit of consideration
Powers of the appropriate authority
Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of cert
Restrictions on registration, etc., of documents in respect of transfer of immovable property
Immunity to transferor against claims of transferee for transfer
Order of appropriate authority to be final and conclusive
Chapter not to apply to certain transfers
Chapter not to apply where transfer of immovable property effected after certain date
S IMPOSABLE
Failure to furnish information regarding securities, etc.
Failure to furnish returns, comply with notices, concealment of income, etc
Failure to keep, maintain or retain books of account, documents, etc.
Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Penalty where search has been initiated
Failure to get accounts audited
Penalty for failure to furnish report under section 92E
Failure to subscribe to the eligible issue of capital
Penalty for failure to deduct tax at source
Penalty for failure to collect tax at source
Penalty for failure to comply with the provisions of section 269SS
Penalty for failure to comply with the provisions of section 269T
Penalty for failure to furnish return of income
Penalty for failure to furnish annual information return
Penalty for furnishing inaccurate statement of financial transaction or reportable account
Penalty for failure to furnish statement or information or document by an eligible investment fund
Penalty for failure to furnish return of fringe benefits
Penalty for failure to furnish information or document under section 92D
Penalty for failure to furnish information or document under section 285A
Penalty for failure to furnish statements, etc.
Penalty for failure to furnish information or furnishing inaccurate information under section 195
Failure to give notice of discontinuance
Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Penalty for failure to comply with the provisions of section 133B
Penalty for failure to comply with the provisions of section 139A
Penalty for failure to comply with the provisions of section 206CA
False estimate of, or failure to pay, advance tax
Power to reduce or waive penalty, etc., in certain cases
Power of [Principal Commissioner or] Commissioner to grant immunity from penalty.
Penalty not to be imposed in certain cases
Procedure
Bar of limitation for imposing penalties
AND PROSECUTIONS
Contravention of order made under sub-section (3) of section 132
Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
Removal, concealment, transfer or delivery of property to thwart tax recovery
Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Failure to comply with the provisions of section 269AB or section 269-I
Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Failure to pay the tax collected at source
Wilful attempt to evade tax, etc.
Failure to furnish returns of income
Failure to furnish return of income in search cases
Failure to produce accounts and documents
Failure to comply with the provisions of section 269SS
Failure to comply with the provisions of section 269T
False statement in verification, etc.
Falsification of books of account or document, etc.
Abetment of false return, etc.
Punishment for second and subsequent offences
Punishment not to be imposed in certain cases
Power of or [Principal Commissioner or] Commissioner to grant immunity from prosecution.
Offences by companies
Offences by Hindu undivided families
Presumption as to assets, books of account, etc., in certain cases
Presumption as to culpable mental state
Prosecution to be at instance of [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Com
Certain offences to be non-cognizable
Proof of entries in records or documents
Disclosure of particulars by public servants
Special Courts
Offences triable by Special Court
Trial of offences as summons case
Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
DEPOSITS
omitted by the Finance Act, 1988, w.e.f. 1-4-1988
IT CERTIFICATES
Definitions
Tax credit certificates to certain equity shareholders
Tax credit certificates for shifting of industrial undertaking from urban area
Tax credit certificate to certain manufacturing companies in certain cases
Tax credit certificate in relation to exports
Tax credit certificates in relation to increased production of certain goods
Tax credit certificate scheme
Certain transfers to be void

Effect of failure to furnish information in respect of properties held benami
Provisional attachment to protect revenue in certain cases
Service of notice generally
Authentication of notices and other documents
Allotment of Document Identification Number.
Service of notice when family is disrupted or firm, etc., is dissolved
Service of notice in the case of discontinued business
Submission of statement by a non-resident having liaison office
Furnishing of information or documents by an Indian concern in certain cases
Submission of statements by producers of cinematograph films
Obligation to furnish statement of financial transaction or reportable account
Information by companies respecting shareholders to whom dividends have been paid
Publication of information respecting assessees in certain cases
Appearance by registered valuer in certain matters
Appearance by authorised representative
Rounding off of income
Rounding off amount payable and refund due
Receipt to be given
Indemnity
Power to tender immunity from prosecution
Cognizance of offences
Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
Return of income, etc., not to be invalid on certain grounds
Notice deemed to be valid in certain circumstances
Presumption as to assets, books of account, etc.
Authorisation and assessment in case of search or requisition
Bar of suits in civil courts.
Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oil
Power of Central Government or Board to condone delays in obtaining approval
Power to withdraw approval
Act to have effect pending legislative provision for charge of tax
Power to make exemption, etc., in relation to certain Union territories
Power to make rules
Rules and certain notifications to be placed before Parliament
Repeals and savings
Power to remove difficulties
TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT
INSURANCE BUSINESS
PROCEDURE FOR RECOVERY OF TAX
Procedure for distraint by [Assessing Officer] [Or tax recovery officer
Recognised Provident Funds
List of articles and things
Minerals
LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES
Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988
LIST OF ARTICLES OR THINGS
PROCESSED MINERALS AND ORES
List of articles or things
List of Articles or things or operations
1
Income-tax Act, 1961
Chapter: I
PRELIMINARY
Section 1
Section 2 Part A
Section 2 Part B
Section 2 Part C
Section 3
Chapter: II
BASIS OF CHARGE
Section 4
Section 5
Section 5A
Section 6
Section 7
Section 8
Section 9
Section 9A
Chapter: III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
Section 10 Part A
Section 10 Part B
Section 10 Part C
Section 10 Part D
Section 10A
Section 10AA
Section 10B
Section 10BA
Section 10BB
Section 10C
Section 11
Section 12
Section 12A
Section 12AA
Section 13
Section 13A
Section 13B
Chapter: IV
COMPUTATION OF TOTAL INCOME - Heads of income
Section 14
Section 14A
Chapter: IV Part A
Section 15
Section 16
Section 17
Chapter: IV Part B
Chapter: IV Part C
COMPUTATION OF TOTAL INCOME - C. - Income from house property
Section 22
Section 23
Section 24
Section 25
Section 25A
Section 25AA
Section 25B
Section 26
Section 27
Chapter: IV Part D
COMPUTATION OF TOTAL INCOME - D. - Profits and gains of business or profession
Section 28
Section 29
Section 30
Section 31
Section 32
Section 32A
Section 32AB
Section 32AC
Section 32AD
Section 33
Section 33A
Section 33AB
Section 33ABA
Section 33AC
Section 33B
Section 34
Section 34A
Section 35
Section 35A
Section 35AB
Section 35ABB
Section 35AC
Section 35AD
Section 35B
Section 35C
Section 35CC
Section 35CCA
Section 35CCB
Section 35CCC
Section 35CCD
Section 35D
Section 35DD
Section 35DDA
Section 35E
Section 36
Section 37
Section 38
Section 39
Section 40
Section 40A
Section 41
Section 42
Section 43
Section 43A
Section 43B
Section 43C
Section 43CA
Section 43D
Section 44
Section 44A
Section 44AA
Section 44AB
Section 44AC
Section 44AD
Section 44AE
Section 44AF
Section 44B
Section 44BB
Section 44BBA
Section 44BBB
Section 44C
Section 44D
Section 44DA
Section 44DB
Chapter: IV Part E
COMPUTATION OF TOTAL INCOME - E. - Capital gains
Section 45
Section 46
Section 46A
Section 47
Section 47A
Section 48
Section 49
Section 50
Section 50A
Section 50B
Section 50C
Section 50D
Section 51
Section 53
Section 54
Section 54A
Section 54B
Section 54C
Section 54D
Section 54E
Section 54EA
Section 54EB
Section 54EC
Section 54ED
Section 54F
Section 54G
Section 54GA
Section 54GB
Section 54H
Section 55
Section 55A
Chapter: IV Part F
COMPUTATION OF TOTAL INCOME - F. - Income from other sources
Section 56
Section 57
Section 58
Section 59
Chapter: V
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
Section 60
Section 61
Section 62
Section 63
Section 64
Section 65
Chapter: VI Part A
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Aggregation of income
Section 66
Section 67
Section 67A
Section 68
Section 69
Section 69A
Section 69B
Section 69C
Section 69D
Chapter: VI Part B
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Set off, or carry forward a
Section 70
Section 71
Section 71A
Section 71B
Section 72
Section 72A
Section 72AA
Section 72AB
Section 73
Section 73A
Section 74
Section 74A
Section 75
Section 78
Section 79
Section 80
Chapter: VI-A Part A
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - A. - General
Section 80A
Section 80AA
Section 80AB
Section 80AC
Section 80B
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain paym
Section 80C
Section 80CC
Section 80CCA
Section 80CCB
Section 80CCC
Section 80CCD
Section 80CCE
Section 80CCF
Section 80CCG
Section 80D
Section 80DD
Chapter: IV Part A
Section 80DDA
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain paym
Section 80DDB
Section 80E
Section 80EE
Section 80F
Section 80FF
Section 80G
Section 80GG
Section 80GGA
Section 80GGB
Section 80GGC
Chapter: VI-A Part C
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - C. - Deductions in respect of certain incom
Section 80H
Section 80HH
Section 80HHA
Section 80HHB
Section 80HHBA
Section 80HHC
Section 80HHD
Section 80HHE
Section 80HHF
Section 80I
Section 80IA
Section 80IAB
Section 80IB
Section 80IC
Section 80ID
Section 80IE
Section 80JJA
Section 80JJAA
Section 80LA
Section 80O
Section 80P
Section 80Q
Section 80QQA
Section 80QQB
Section 80R
Section 80RR
Section 80RRA
Section 80RRB
Chapter: VI-A Part CA
Deductions in respect of other incomes
Section 80TTA
Chapter: VI-A Part D
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - D. - Other deductions
Section 80U
Chapter: VI-B
Section 80VVA
Chapter: VII
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
Section 86
Chapter: VIII Part A

REBATES AND RELIEFS - A. - Rebate of income-tax
Section 87
Section 87A
Section 88
Section 88E
Chapter: VIII Part B
REBATES AND RELIEFS - B. - Relief for income-tax
Section 89
Section 89A
Chapter: IX
DOUBLE TAXATION RELIEF
Section 90
Section 90A
Section 91
Chapter: X
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Section 92
Section 92A
Section 92B
Section 92BA
Section 92C
Section 92CA
Section 92CB
Section 92CC
Section 92CD
Section 92D
Section 92E
Section 92F
Section 93
Section 94
Section 94A
Chapter: X-A
GENERAL ANTI-AVOIDANCE RULE
Section 95
Section 96
Section 97
Section 98
Section 99
Section 100
Section 101
Section 102
Chapter: XI
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
Chapter: XII
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
Section 110
Section 111
Section 111A
Section 112
Section 113
Section 114
Section 115
Section 115A
Section 115AB
Section 115AC
Section 115ACA
Section 115AD
Section 115B
Section 115BB
Section 115BBA
Section 115BBB
Section 115BBC
Section 115BBD
Section 115BBE
Chapter: XII-A
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
Section 115C
Section 115D
Section 115E
Section 115F
Section 115G
Section 115H
Section 115I
Chapter: XII-B
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
Section 115J
Section 115JA
Section 115JAA
Section 115JB
Chapter: XII-BA
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY
Section 115JC
Section 115JD
Section 115JE
Section 115JEE
Section 115JF
Chapter: XII-BB
SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INT
SUBSIDIARY
Section 115JG COMPANY
Chapter: XII-C
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
Section 115K
Section 115L
Section 115M
Section 115N
Chapter: XII-D
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
Section 115O
Section 115P
Section 115Q
Chapter: XII-DA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FO
Section 115QA
Section 115QB
Section 115QC
Chapter: XII-E
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
Section 115R
Section 115S
Section 115T
Chapter: XII-EA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUST
Section 115TA
Section 115TB
Section 115TC
Chapter: XII-F
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COM
Section 115U
Chapter: XII-FA
Section 115UA
Chapter: XII-FB
SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME REC
Section 115UB
Chapter: XII-G Part A
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - A. - Meaning of certain exp
Section 115V
Chapter: XII-G Part B
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - B. - Computation of tonnag
Section 115VA
Section 115VB
Section 115VC
Section 115VD
Section 115VE
Section 115VF
Section 115VG
Section 115VH
Section 115VI
Section 115VJ
Section 115VK
Section 115VL
Section 115VM
Section 115VN
Section 115VO
Chapter: XII-G Part C
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - C. - Procedure for option o
Section 115VP
Section 115VQ
Section 115VR
Section 115VS
Chapter: XII-G Part D
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - D. - Conditions for applica
Section 115VT
Section 115VU
Section 115VV
Section 115VW
Section 115VX
Chapter: XII-G Part E
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - E. - Amalgamation and dem
Section 115VY
Section 115VZ
Chapter: XII-G Part F
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - F. - Miscellaneous
Section 115VZA
Chapter: XII-G Part G
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - G. - Provisions of this Chap
Section 115VZB
Section 115VZC
Chapter: XII-H Part A
INCOME-TAX ON FRINGE BENEFITS - A. - Meaning of certain expressions
Section 115W
Chapter: XII-H Part B
INCOME-TAX ON FRINGE BENEFITS - B. - Basis of charge
Section 115WA
Section 115WB
Section 115WC
Chapter: XII-H Part C
INCOME-TAX ON FRINGE BENEFITS - C. - Procedure for filing of return in respect of fringe benefits, assess
Section 115WD
Section 115WE
Section 115WF
Section 115WG
Section 115WH
Section 115WI
Section 115WJ
Section 115WK
Section 115WKA
Section 115WKB
Section 115WL
Section 115WM
Chapter: XIII Part A
INCOME-TAX AUTHORITIES - A. - Appointment and control
Section 116
Section 117
Section 118
Section 119
Chapter: XIII Part B
INCOME-TAX AUTHORITIES - B. - Jurisdiction
Section 120
Section 121
Section 121A
Section 122
Section 123
Section 124
Section 125
Section 125A
Section 126
Section 127
Section 128
Section 129
Section 130
Section 130A
Chapter: XIII Part C
INCOME-TAX AUTHORITIES - C. - Powers
Section 131
Section 132
Section 132A
Section 132B
Section 133
Section 133A
Section 133B
Section 133C
Section 134
Section 135
Section 136
Chapter: XIII Part D
INCOME-TAX AUTHORITIES - D. - Disclosure of information
Section 137
Section 138
Chapter: XIV
PROCEDURE FOR ASSESSMENT
Section 139
Section 139A
Section 139B
Section 139C
Section 139D
Section 140
Section 140A
Section 141
Section 141A
Section 142
Section 142A
Section 143
Section 144
Section 144A
Section 144B
Section 144BA
Section 144C
Section 145
Section 145A
Section 146
Section 147
Section 148
Section 149
Section 150
Section 151
Section 152
Section 153
Section 153A
Section 153B
Section 153C
Section 153D
Section 154
Section 155
Section 156
Section 157
Section 158
Chapter: XIV-A
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
Section 158A
Section 158AA
Chapter: XIV-B
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
Section 158B
Section 158BA
Section 158BB
Section 158BC
Section 158BD
Section 158BE
Section 158BF
Section 158BFA
Section 158BG
Section 158BH
Section 158BI
Chapter: XV Part A
LIABILITY IN SPECIAL CASES - A. - Legal representatives
Section 159
Chapter: XV Part B
LIABILITY IN SPECIAL CASES - B. - Representative assessees - General provisions
Section 160
Section 161
Section 162
Chapter: XV Part C
LIABILITY IN SPECIAL CASES - C. - Representative assessees - Special cases
Section 163
Section 164
Section 164A
Section 165
Chapter: XV Part D
LIABILITY IN SPECIAL CASES - D. - Representative assessees - Miscellaneous provisions
Section 166
Section 167
Chapter: XV Part DD
LIABILITY IN SPECIAL CASES - DD. - Firms, association of persons and body of individuals
Section 167A
Section 167B
Section 167C
Chapter: XV Part E
LIABILITY IN SPECIAL CASES - E. - Executors
Section 168
Section 169
Chapter: XV Part F
LIABILITY IN SPECIAL CASES - F. - Succession to business or profession
Section 170
Chapter: XV Part G
LIABILITY IN SPECIAL CASES - G. - Partition
Section 171
Chapter: XV Part H
LIABILITY IN SPECIAL CASES - H. - Profits of non-residents from occasional shipping business
Section 172
Chapter: XV Part I
LIABILITY IN SPECIAL CASES - I. - Recovery of tax in respect of non-residents
Section 173
Chapter: XV Part J
LIABILITY IN SPECIAL CASES - J. - Persons leaving India
Section 174
Chapter: XV Part JA
LIABILITY IN SPECIAL CASES - JA. - Association of persons or body of individuals or artificial juridical per
Section 174A
Chapter: XV Part K
LIABILITY IN SPECIAL CASES - K. - Persons trying to alienate their assets
Section 175
Chapter: XV Part L
LIABILITY IN SPECIAL CASES - L. - Discontinuance of business, or dissolution
Section 176
Section 177
Section 178
Chapter: XV Part M
LIABILITY IN SPECIAL CASES - M. - Private companies
Section 179
Chapter: XV Part N
LIABILITY IN SPECIAL CASES - N. - Special provisions for certain kinds of income
Section 180
Section 180A
Chapter: XV Part O
Chapter: XVI Part A
SPECIAL PROVISIONS APPLICABLE TO FIRMS - A. - Assessment of firms
Section 182
Section 183
Section 184
Section 185
Chapter: XVI Part C
SPECIAL PROVISIONS APPLICABLE TO FIRMS - C. - Changes in constitution, succession and dissolution
Section 187
Section 188
Section 188A
Section 189
Section 189A
Chapter: XVII Part A
COLLECTION AND RECOVERY OF TAX - A. - General
Section 190
Section 191
Chapter: XVII Part B
COLLECTION AND RECOVERY OF TAX - B. - Deduction at source
Section 192
Section 192A
Section 193
Section 194
Section 194A
Section 194B
Section 194BB
Section 194C
Section 194D
Section 194DA
Section 194E
Section 194EE
Section 194F
Section 194G
Section 194H
Section 194I
Section 194IA
Section 194J
Section 194K
Section 194L
Section 194LA
Section 194LB
Section 194LBA
Section 194LBB
Section 194LC
Section 194LD
Section 195
Section 195A
Section 196
Section 196A
Section 196B
Section 196C
Section 196D
Section 197
Section 197A
Section 198
Section 199
Section 200
Section 200A
Section 201
Section 202
Section 203
Section 203A
Section 203AA
Section 204
Section 205
Section 206
Section 206A
Section 206AA
Section 206B
Chapter: XVII Part BB

COLLECTION AND RECOVERY OF TAX - BB. - Collection at source
Section 206C
Section 206CA
Section 206CB
Chapter: XVII Part C
COLLECTION AND RECOVERY OF TAX - C. - Advance payment of tax
Section 207
Section 208
Section 209
Section 209A
Section 210
Section 211
Section 212
Section 213
Section 214
Section 215
Section 216
Section 217
Section 218
Section 219
Chapter: XVII Part D
COLLECTION AND RECOVERY OF TAX - D. - Collection and recovery
Section 220
Section 221
Section 222
Section 223
Section 224
Section 225
Section 226
Section 227
Section 228
Section 228A
Section 229
Section 230
Section 230A
Section 231
Section 232
Chapter: XVII Part E
COLLECTION AND RECOVERY OF TAX - E. - Tax payable under provisional assessment
Section 233
Section 234
Chapter: XVII Part F
COLLECTION AND RECOVERY OF TAX - F. - Interest chargeable in certain cases
Section 234A
Section 234B
Section 234C
Section 234D
Section 234E
Chapter: XVIII
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
Section 235
Section 236
Section 236A
Chapter: XIX
REFUNDS
Section 237
Section 238
Section 239
Section 240
Section 241
Section 242
Section 243
Section 244
Section 244A
Section 245
Chapter: XIX-A
SETTLEMENT OF CASES
Section 245A
Section 245B
Section 245BA
Section 245BB
Section 245BC
Section 245BD
Section 245C
Section 245D
Section 245DD
Section 245E
Section 245F
Section 245G
Section 245H
Section 245HA
Section 245HAA
Section 245I
Section 245J
Section 245K
Section 245L
Section 245M
Chapter: XIX-B
ADVANCE RULINGS
Section 245N
Section 245O
Section 245P
Section 245Q
Section 245R
Section 245RR
Section 245S
Section 245T
Section 245U
Section 245V
Chapter: XX Part A
APPEALS AND REVISION - A. - Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
Section 246
Section 246A
Section 247
Section 248
Section 249
Section 250
Section 251
Chapter: XX Part B
APPEALS AND REVISION - B. - Appeals to the Appellate Tribunal
Section 252
Section 253
Section 254
Section 255
Chapter: XX Part C
Section 256
Section 257
Section 258
Section 259
Section 260
Chapter: XX Part CC
APPEALS AND REVISION - CC. - Appeals to High Court
Section 260A
Section 260B
Chapter: XX Part D
APPEALS AND REVISION - D. - Appeals to the Supreme Court
Section 261
Section 262
Chapter: XX Part E
APPEALS AND REVISION - E. - Revision by the Commissioner
Section 263
Section 264
Chapter: XX Part F
APPEALS AND REVISION - F. - General
Section 265
Section 266
Section 267
Section 268
Section 268A
Section 269
Chapter: XX-A
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT
Section 269A
Section 269AB
Section 269B
Section 269C
Section 269D
Section 269E
Section 269F
Section 269G
Section 269H
Section 269I
Section 269J
Section 269K
Section 269L
Section 269M
Section 269N
Section 269O
Section 269P
Section 269Q
Section 269R
Section 269RR
Section 269S
Chapter: XX-B
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO
Section 269SS
Section 269T
Section 269TT
Chapter: XX-C
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TR
Section 269U
Section 269UA
Section 269UB
Section 269UC
Section 269UD
Section 269UE
Section 269UF
Section 269UG
Section 269UH
Section 269UI
Section 269UJ
Section 269UK
Section 269UL
Section 269UM
Section 269UN
Section 269UO
Section 269UP
Chapter: XXI
PENALTIES IMPOSABLE
Section 270
Section 271
Section 271A
Section 271AA
Section 271AAA
Section 271AAB
Section 271B
Section 271BA
Section 271BB
Section 271C
Section 271CA
Section 271D
Section 271E
Section 271F
Section 271FA
Section 271FAA
Section 271FAB
Section 271FB
Section 271G
Section 271GA
Section 271H
Section 271I
Section 272
Section 272A
Section 272AA
Section 272B
Section 272BB
Section 272BBB
Section 273
Section 273A
Section 273AA
Section 273B
Section 274
Section 275
Chapter: XXII
OFFENCES AND PROSECUTIONS
Section 275A
Section 275B
Section 276
Section 276A
Section 276AA
Section 276AB
Section 276B
Section 276BB
Section 276C
Section 276CC
Section 276CCC
Section 276D
Section 276DD
Section 276E
Section 277
Section 277A
Section 278
Section 278A
Section 278AA
Section 278AB
Section 278B
Section 278C
Section 278D
Section 278E
Section 279
Section 279A
Section 279B
Section 280
Section 280A
Section 280B
Section 280C
Section 280D
Chapter: XXII-A
ANNUITY DEPOSITS
Chapter: XXII-B
TAX CREDIT CERTIFICATES
Section 280Y
Section 280Z
Section 280ZA
Section 280ZB
Section 280ZC
Section 280ZD
Section 280ZE
Chapter: XXIII
MISCELLANEOUS
Section 281
Section 281A
Section 281B
Section 282
Section 282A
Section 282B
Section 283
Section 284
Section 285
Section 285A
Section 285B
Section 285BA
Section 286
Section 287
Section 287A
Section 288
Section 288A
Section 288B
Section 289
Section 290
Section 291
Section 292
Section 292A
Section 292B
Section 292BB
Section 292C
Section 292CC
Section 293
Section 293A
Section 293B
Section 293C
Section 294
Section 294A
Section 295
Section 296
Section 297
Section 298
APPENDIX
APPENDIX
SCHEDULES
SCHEDULE 01
SCHEDULE 02
SCHEDULE 03
SCHEDULE 04
SCHEDULE 05
SCHEDULE 07
SCHEDULE 08
SCHEDULE 11
SCHEDULE 12
SCHEDULE 13
SCHEDULE 14
3
Act, 1961
Short title, extent and commencement

Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose"
Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident"
Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond"
Previous year defined
Charge of income-tax
Scope of total income
Apportionment of income between spouses governed by Portuguese Civil Code
Residence in India
Income deemed to be received
Dividend income
Income deemed to accrue or arise in India
Certain activities not to constitute business connection in India
ICH DO NOT FORM PART OF TOTAL INCOME

Incomes not included in total income [Clause (1) to Clause (10D)]
Incomes not included in total income [Clause (11) to Clause (17)]
Incomes not included in total income [Clause (17A) to Clause (23C)]
Incomes not included in total income [Clause (23D) to Clause (48)]
Special provision in respect of newly established undertakings in free trade zone, etc.
Special provisions in respect of newly established Units in Special Economic Zones.
Special provisions in respect of newly established hundred per cent export-oriented undertakings
Special provisions in respect of export of certain articles or things.

Meaning of computer programmes in certain cases.
Special provision in respect of certain industrial undertakings in North- Eastern Region.
Income from property held for charitable or religious purposes.
Income of trusts or institutions from contributions
Conditions for applicability of sections 11 and 12
Procedure for registration
Section 11 not to apply in certain cases
Special provision relating to incomes of political parties
Special provisions relating to voluntary contributions received by electoral trust
N OF TOTAL INCOME - Heads of income

Heads of income
Expenditure incurred in relation to income not includible in total income
N OF TOTAL INCOME - A. - Salaries

Salaries
Deductions from salaries
Salary, perquisite and profits in lieu of salary defined
N OF TOTAL INCOME - C. - Income from house property

Income from house property
Annual value how determined
Deductions from income from house property
Amounts not deductible from income from house property
Special provision for cases where unrealised rent allowed as deduction is realised subsequently
Unrealised rent received subsequently to be charged to income-tax
Special provision for arrears of rent received
Property owned by co-owners
Owner of house property, annual charge, etc., defined
N OF TOTAL INCOME - D. - Profits and gains of business or profession

Profits and gains of business or profession
Income from profits and gains of business or profession, how computed
Rent, rates, taxes, repairs and insurance for buildings
Repairs and insurance of machinery, plant and furniture
Depreciation
Investment allowance
Investment deposit account
Investment in new plant or machinery.
Investment in new plant or machinery in notified backward areas in certain States
Development rebate
Development allowance
Tea development account [,coffee development account and rubber development account
Site Restoration Fund
Reserves for shipping business
Rehabilitation allowance
Conditions for depreciation allowance and development rebate
Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in
case of certain domestic companies
Expenditure on scientific research
Expenditure on acquisition of patent rights or copyrights
Expenditure on know-how
Expenditure for obtaining licence to operate telecommunication services
Expenditure on eligible projects or schemes
Deduction in respect of expenditure on specified business.
Export markets development allowance
Agricultural development allowance
Rural development allowance
Expenditure by way of payment to associations and institutions for carrying out rural development
programmes
Expenditure by way of payment to associations and institutions for carrying out programmes of
conservation of natural resources
Expenditure on agricultural extension project.
Expenditure on skill development project.
Amortisation of certain preliminary expenses
Amortisation of expenditure in case of amalgamation or demerger
Amortisation of expenditure incurred under voluntary retirement scheme
Deduction for expenditure on prospecting, etc., for certain minerals
Other deductions
General
Building, etc., partly used for business, etc., or not exclusively so used
Managing agency commission
Expenses or payments not deductible in certain circumstances
Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Definitions of certain terms relevant to income from profits and gains of business or profession
Special provisions consequential to changes in rate of exchange of currency

Certain deductions to be only on actual payment
Special provision for computation of cost of acquisition of certain assets
Special provision for full value of consideration for transfer of assets other than capital assets in certain
cases.
Special provision in case of income of public financial institutions, public companies, etc.
Insurance business
Special provision for deduction in the case of trade, professional or similar association
Maintenance of accounts by certain persons carrying on profession or business
Audit of accounts of certain persons carrying on business or profession
Special provision for computing profits and gains from the business of trading in certain goods
Special provision for computing profits and gains of business on presumptive basis.
Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Special provisions for computing profits and gains of retail business

Special provision for computing profits and gains of shipping business in the case of non-residents
Special provision for computing profits and gains in connection with the business of exploration, etc., of
mineral oils
Special provision for computing profits and gains of the business of operation of aircraft in the case of
non-residents
Special provision for computing profits and gains of foreign companies engaged in the business of civil
construction, etc., in certain turnkey power projects
Deduction of head office expenditure in the case of non-residents
Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Special provision for computing income by way of royalties, etc., in case of non-residents
Special provision for computing deductions in the case of business reorganization of co-operative banks
N OF TOTAL INCOME - E. - Capital gains

Capital gains
Capital gains on distribution of assets by companies in liquidation
Capital gains on purchase by company of its own shares or other specified securities
Transactions not regarded as transfer
Withdrawal of exemption in certain cases
Mode of computation
Cost with reference to certain modes of acquisition
Special provision for computation of capital gains in case of depreciable assets
Special provision for cost of acquisition in case of depreciable asset
Special provision for computation of capital gains in case of slump sale
Special provision for full value of consideration in certain cases
Fair market value deemed to be full value of consideration in certain cases.
Advance money received
Exemption of capital gains from a residential house
Profit on sale of property used for residence
Relief of tax on capital gains in certain cases
Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Capital gain on transfer of capital assets not to be charged in certain cases

Capital gain on transfer of long-term capital assets not to be charged in the case of investment in
[specified securities
Capital gain on transfer of long-term capital assets not to be charged in certain cases
Capital gain not to be charged on investment in certain bonds
Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
Capital gain on transfer of certain capital assets not to be charged in case of investment in residential
house
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban
area
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban
area to any Special Economic Zone
Capital gain on transfer of residential property not to be charged in certain cases.
Extension of time for acquiring new asset or depositing or investing amount of capital gain
Meaning of adjusted, cost of improvement and cost of acquisition
Reference to Valuation Officer
N OF TOTAL INCOME - F. - Income from other sources

Income from other sources
Deductions
THER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME

Transfer of income where there is no transfer of assets
Revocable transfer of assets
Transfer irrevocable for a specified period
Transfer and revocable transfer defined
Income of individual to include income of spouse, minor child, etc.
Liability of person in respect of income included in the income of another person
N OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Aggregation of income

Total income
Method of computing a partners share in the income of the firm
Method of computing a members share in income of association of persons or body of individuals
Cash credits
Unexplained investments
Unexplained money, etc.
Amount of investments, etc., not fully disclosed in books of account
Unexplained expenditure, etc.
Amount borrowed or repaid on hundi
N OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Set off, or carry forward and set off
Set off of loss from one source against income from another source under the same head of income
Set off of loss from one head against income from another
Transitional provisions for set off of loss under the head Income from house property
Carry forward and set off of loss from house property
Carry forward and set off of business losses
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation
allowance in amalgamation or demerger, etc.
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation
allowance in scheme of amalgamation of banking company in certain cases
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation
allowance in business reorganisation of co-operative banks
Losses in speculation business
Carry forward and set off losses by specified business
Losses under the head Capital gains
Losses from certain specified sources falling under the head Income from other sources
Losses of firms
Carry forward and set off of losses in case of change in constitution of firm or on succession
Carry forward and set off of losses in the case of certain companies
Submission of return for losses
art A
TO BE MADE IN COMPUTING TOTAL INCOME - A. - General
Deductions to be made in computing total income
Computation of deduction under section 80M
Deductions to be made with reference to the income included in the gross total income
Deduction not to be allowed unless return furnished
Definitions
art B
TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund,
subscription to certain equity shares or debentures, etc.
Deduction in respect of investment in certain new shares
Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
Deduction in respect of investment made under Equity Linked Savings Scheme

Deduction in respect of contribution to certain pension funds
Deduction in respect of contribution to pension scheme of Central Government
Limit on deductions under sections 80C, 80CCC and 80CCD
Deduction in respect of subscription to long-term infrastructure bonds.
Deduction in respect of investment made under an equity savings scheme.
Deduction in respect of medical insurance premia
Deduction in respect of maintenance including medical treatment of a dependant who is a person with
disability
N OF TOTAL INCOME - A. - Salaries

****
art B
TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments
Deduction in respect of medical treatment, etc.
Deduction in respect of interest on loan taken for higher education
Deduction in respect of interest on loan taken for residential house property.
Deduction in respect of educational expenses in certain cases
Deduction in respect of expenses on higher education in certain cases
Deduction in respect of donations to certain funds, charitable institutions, etc.
Deductions in respect of rents paid
Deduction in respect of certain donations for scientific research or rural development
Deduction in respect of contributions given by companies to political parties or an electoral trust
Deduction in respect of contributions given by any person to political parties

art C
TO BE MADE IN COMPUTING TOTAL INCOME - C. - Deductions in respect of certain incomes
Deduction in case of new industrial undertakings employing displaced persons, etc.
Deduction in respect of profits and gains from newly established industrial undertakings or hotel
business in backward areas
Deduction in respect of profits and gains from newly established small-scale industrial undertakings in
certain areas
Deduction in respect of profits and gains from projects outside India
Deduction in respect of profits and gains from housing projects in certain cases
Deduction in respect of profits retained for export business
Deduction in respect of earnings in convertible foreign exchange
Deduction in respect of profits from export of computer software, etc.
Deduction in respect of profits and gains from export or transfer of film software, etc.
Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in
infrastructure development, etc.
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of
Special Economic Zone
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure
development undertakings
Special provisions in respect of certain undertakings or enterprises in certain special category States
Deduction in respect of profits and gains from business of hotels and convention centres in specified
area
Special provisions in respect of certain undertakings in North-Eastern States
Deduction in respect of profits and gains from business of collecting and processing of bio-degradable
waste
Deduction in respect of employment of new workmen
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services
Centre
Deduction in respect of royalties, etc., from certain foreign enterprises
Deduction in respect of income of co-operative societies
Deduction in respect of profits and gains from the business of publication of books
Deduction in respect of professional income of authors of text books in Indian languages
Deduction in respect of royalty income, etc., of authors of certain books other than text-books
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers,
etc.
Deduction in respect of professional income from foreign sources in certain cases
Deduction in respect of remuneration received for services rendered outside India
Deduction in respect of royalty on patents
art CA
spect of other incomes
Deduction in respect of interest on deposits in savings account.
art D
TO BE MADE IN COMPUTING TOTAL INCOME - D. - Other deductions
Deduction in case of a person with disability
ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES

RMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE

Share of member of an association of persons or body of individuals in the income of the association or
body
RELIEFS - A. - Rebate of income-tax

Rebate to be allowed in computing income-tax
Rebate of income-tax in case of certain individuals
Rebate on life insurance premia, contribution to provident fund, etc.
Rebate in respect of securities transaction tax
RELIEFS - B. - Relief for income-tax

Relief when salary, etc., is paid in arrears or in advance
Tax relief in relation to export turnover
ATION RELIEF
Agreement with foreign countries or specified territories
Adoption by Central Government of agreements between specified associations for double taxation
relief
Countries with which no agreement exists
VISIONS RELATING TO AVOIDANCE OF TAX

Computation of income from international transaction having regard to arms length price
Meaning of associated enterprise
Meaning of international transaction
Meaning of specified domestic transaction.
Computation of arms length price
Reference to Transfer Pricing Officer
Power of Board to make safe harbour rules
Advance pricing agreement.
Effect to advance pricing agreement.
Maintenance and keeping of information and document by persons entering into an international
transaction or specified domestic transaction
Report from an accountant to be furnished by persons entering into international transaction
Definitions of certain terms relevant to computation of arms length price, etc
Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Avoidance of tax by certain transactions in securities
Special measures in respect of transactions with persons located in notified jurisdictional area.
TI-AVOIDANCE RULE
Applicability of General Anti-Avoidance Rule.
Impermissible avoidance arrangement.
Arrangement to lack commercial substance.
Consequences of impermissible avoidance arrangement.
Treatment of connected person and accommodating party.
Application of this Chapter
Framing of guidelines
Definitions
NCOME-TAX ON UNDISTRIBUTED PROFITS
ION OF TAX IN CERTAIN SPECIAL CASES

Determination of tax where total income includes income on which no tax is payable
Tax on accumulated balance of recognised provident fund
Tax on short term capital gains in certain cases
Tax on long-term capital gains
Tax in the case of block assessment of search cases
Tax on capital gains in cases of assessees other than companies
Tax on capital gains in case of companies
Tax on dividends, royalty and technical service fees in the case of foreign companies
Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains
arising from their transfer
Tax on income from Global depository receipts purchased in foreign currency or capital gains arising
from their transfer
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their
transfer
Tax on profits and gains of life insurance business
Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other
games of any sort or gambling or betting of any form or nature whatsoever
Tax on non-resident sportsmen or sports associations
Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual
Funds
Anonymous donations to be taxed in certain cases
Tax on certain dividends received from foreign companies
Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or
section 69D.
VISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

Definitions
Special provision for computation of total income of non-residents
Tax on investment income and long-term capital gains
Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Chapter not to apply if the assessee so chooses
VISIONS RELATING TO CERTAIN COMPANIES

Special provisions relating to certain companies
Deemed income relating to certain companies
Tax credit in respect of tax paid on deemed income relating to certain companies
Special provision for payment of tax by certain companies
VISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY

Special provisions for payment of tax by certain persons other than a company
Tax credit for alternate minimum tax
Application of other provisions of this Act.
Application of this Chapter to certain persons.
Interpretation in this Chapter
VISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A
Conversion of an Indian branch of Foreign Company into subsidiary Indian company.
OMPANY
VISIONS RELATING TO RETAIL TRADE, ETC.

Special provision for computation of income in certain cases
Special provision for disallowance of deductions and rebate of income-tax
Bar of proceedings in certain cases
VISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES

Tax on distributed profits of domestic companies
Interest payable for non-payment of tax by domestic companies
When company is deemed to be in default
VISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SH

Tax on distributed income to shareholders
Interest payable for non-payment of tax by company
When company is deemed to be assessee in default.
VISIONS RELATING TO TAX ON DISTRIBUTED INCOME

Tax on distributed income to unit holders
Interest payable for non-payment of tax
Unit trust of India or mutual fund to be an assessee in default
VISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

Tax on distributed income to investors.
Interest payable for non-payment of tax.
Securitisation trust to be assessee in default.
VISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTU
Tax on income in certain cases
VISIONS RELATING TO BUSINESS TRUSTS

VISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH
Tax on income of investment fund and its unit holders
Part A
VISIONS RELATING TO INCOME OF SHIPPING COMPANIES - A. - Meaning of certain expressions
Definitions
Part B
VISIONS RELATING TO INCOME OF SHIPPING COMPANIES - B. - Computation of tonnage income from busine
Computation of profits and gains from the business of operating qualifying ships
Operating ships
Qualifying company
Qualifying ship
Manner of computation of income under tonnage tax scheme
Tonnage income
Computation of tonnage income
Calculation in case of joint operation, etc.
Relevant shipping income
Treatment of common costs
Depreciation
General exclusion of deduction and set off, etc.
Exclusion of loss
Chargeable gains from transfer of tonnage tax assets
Exclusion from provisions of section 115JB
Part C
VISIONS RELATING TO INCOME OF SHIPPING COMPANIES - C. - Procedure for option of tonnage tax scheme
Method and time of opting for tonnage tax scheme
Period for which tonnage tax option to remain in force
Renewal of tonnage tax scheme
Prohibition to opt for tonnage tax scheme in certain cases
Part D
VISIONS RELATING TO INCOME OF SHIPPING COMPANIES - D. - Conditions for applicability of tonnage tax sc
Transfer of profits to Tonnage Tax Reserve Account
Minimum training requirement for tonnage tax company
Limit for charter in of tonnage
Maintenance and audit of accounts
Determination of tonnage
Part E
VISIONS RELATING TO INCOME OF SHIPPING COMPANIES - E. - Amalgamation and demerger of shipping com
Amalgamation
Demerger
Part F
VISIONS RELATING TO INCOME OF SHIPPING COMPANIES - F. - Miscellaneous
Effect of temporarily ceasing to operate qualifying ships
Part G
VISIONS RELATING TO INCOME OF SHIPPING COMPANIES - G. - Provisions of this Chapter not to apply in cer
Avoidance of tax
Exclusion from tonnage tax scheme
Part A
ON FRINGE BENEFITS - A. - Meaning of certain expressions
Definitions
Part B
ON FRINGE BENEFITS - B. - Basis of charge
Charge of fringe benefit tax
Fringe benefits
Value of fringe benefits
Part C
ON FRINGE BENEFITS - C. - Procedure for filing of return in respect of fringe benefits, assessment and payment of
Return of fringe benefits
Assessment
Fringe benefits escaping assessment
Issue of notice where fringe benefits have escaped assessment
Payment of fringe benefit tax
Advance tax in respect of fringe benefits
Interest for default in furnishing return of fringe benefits
Recovery of fringe benefit tax by the employer from the employee
Deemed payment of tax by employee.
Chapter XII-H not to apply after a certain date
AUTHORITIES - A. - Appointment and control

Income-tax authorities
Appointment of income-tax authorities
Control of income-tax authorities
Instructions to subordinate authorities
AUTHORITIES - B. - Jurisdiction
Jurisdiction of income-tax authorities
Jurisdiction of Commissioners
Jurisdiction of Commissioners (Appeals)
Jurisdiction of Appellate Assistant Commissioners
Jurisdiction of Inspecting Assistant Commissioners
Jurisdiction of Assessing Officers
Powers of Commissioner respecting specified areas, cases, persons, etc.
Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
Powers of Board respecting specified area, classes of persons or incomes
Power to transfer cases
Functions of Inspectors of Income-tax
Change of incumbent of an office
Commissioner competent to perform any function or functions
Income-tax Officer competent to perform any function or functions
art C
AUTHORITIES - C. - Powers
Power regarding discovery, production of evidence, etc.
Search and seizure
Powers to requisition books of account, etc.
Application of seized or requisitioned assets
Power to call for information
Power of survey
Power to collect certain information
Power to call for information by prescribed income-tax authority.
Power to inspect registers of companies
Power of [Director General or Director], [Chief Commissioner or Commissioner] and [Joint
Commissioner]
Proceedings before income-tax authorities to be judicial proceedings
art D
AUTHORITIES - D. - Disclosure of information
Disclosure of information prohibited
Disclosure of information respecting assessees
FOR ASSESSMENT
Return of income
Permanent account number
Scheme for submission of returns through Tax Return Preparers
Power of Board to dispense with furnishing documents, etc., with the return
Filing of return in electronic form
Return by whom to be signed
Self-assessment
Provisional assessment
Provisional assessment for refund
Inquiry before assessment
Estimate by Valuation Officer in certain cases
Assessment
Power of [Joint Commissioner] to issue directions in certain cases
Reference to Deputy Commissioner in certain cases
Reference to Commissioner in certain cases
Reference to Dispute Resolution Panel
Method of accounting
Method of accounting in certain cases
Reopening of assessment at the instance of the assessee
Income escaping assessment
Issue of notice where income has escaped assessment
Time limit for notice
Provision for cases where assessment is in pursuance of an order on appeal, etc.
Sanction for issue of notice
Other provisions
Time limit for completion of assessments and reassessments
Assessment in case of search or requisition
Time-limit for completion of assessment under section 153A
Assessment of income of any other person
Prior approval necessary for assessment in cases of search or requisition
Rectification of mistake
Other amendments
Notice of demand
Intimation of loss
Intimation of assessment of firm
VISION FOR AVOIDING REPETITIVE APPEALS

Procedure when assessee claims identical question of law is pending before High Court or Supreme
Court
Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court
CEDURE FOR ASSESSMENT OF SEARCH CASES
Definitions
Assessment of undisclosed income as a result of search
Computation of undisclosed income of the block period
Procedure for block assessment
Undisclosed income of any other person
Time limit for completion of block assessment
Certain interests and penalties not to be levied or imposed
Levy of interest and penalty in certain cases
Authority competent to make the block assessment
Chapter not to apply after certain date
SPECIAL CASES - A. - Legal representatives

Legal representatives
SPECIAL CASES - B. - Representative assessees - General provisions

Representative assessee
Liability of representative assessee
Right of representative assessee to recover tax paid
SPECIAL CASES - C. - Representative assessees - Special cases

Who may be regarded as agent
Charge of tax where share of beneficiaries unknown
Charge of tax in case of oral trust
Case where part of trust income is chargeable
SPECIAL CASES - D. - Representative assessees - Miscellaneous provisions

Direct assessment or recovery not barred
Remedies against property in cases of representative assessees
rt DD
SPECIAL CASES - DD. - Firms, association of persons and body of individuals
Charge of tax in the case of a firm
Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Liability of partners of limited liability partnership in liquidation
SPECIAL CASES - E. - Executors

Executors
Right of executor to recover tax paid
SPECIAL CASES - F. - Succession to business or profession

Succession to business otherwise than on death
SPECIAL CASES - G. - Partition

Assessment after partition of a Hindu undivided family
SPECIAL CASES - H. - Profits of non-residents from occasional shipping business
Shipping business of non-residents
SPECIAL CASES - I. - Recovery of tax in respect of non-residents

Recovery of tax in respect of non-resident from his assets
SPECIAL CASES - J. - Persons leaving India

Assessment of persons leaving India
rt JA
SPECIAL CASES - JA. - Association of persons or body of individuals or artificial juridical person formed for a parti
Assessment of association of persons or body of individuals or artificial juridical person formed for a
particular event or purpose
SPECIAL CASES - K. - Persons trying to alienate their assets

Assessment of persons likely to transfer property to avoid tax
SPECIAL CASES - L. - Discontinuance of business, or dissolution

Discontinued business
Association dissolved or business discontinued
Company in liquidation
SPECIAL CASES - M. - Private companies

Liability of directors of private company in liquidation
SPECIAL CASES - N. - Special provisions for certain kinds of income

Royalties or copyright fees for literary or artistic work
Consideration for know-how
VISIONS APPLICABLE TO FIRMS - A. - Assessment of firms

Assessment of registered firms
Assessment of unregistered firms
Assessment as a firm
Assessment when section 184 not complied with
VISIONS APPLICABLE TO FIRMS - C. - Changes in constitution, succession and dissolution

Change in constitution of a firm
Succession of one firm by another firm
Joint and several liability of partners for tax payable by firm
Firm dissolved or business discontinued
Provisions applicable to past assessments of firms
Part A
AND RECOVERY OF TAX - A. - General
Deduction at source and advance payment
Direct payment
Part B
AND RECOVERY OF TAX - B. - Deduction at source
Salary
Payment of accumulated balance due to an employee
Interest on securities
Dividends
Interest other than Interest on securities
Winnings from lottery or crossword puzzle
Winnings from horse race
Payments to contractors and sub-contractors
Insurance commission
Payment in respect of life insurance policy
Payments to non-resident sportsmen or sports associations
Payments in respect of deposits under National Savings Scheme, etc.
Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Commission, etc., on the sale of lottery tickets
Commission or brokerage
Rent
Payment on transfer of certain immovable property other than agricultural land
Fees for professional or technical services
Income in respect of units
Payment of compensation on acquisition of capital asset
Payment of compensation on acquisition of certain immovable property
Income by way of interest from infrastructure debt fund
Certain income from units of a business trust
Income in respect of units of investment fund
Income by way of interest from Indian company.
Income by way of interest on certain bonds and Government securities.
Other sums
Income payable net of tax
Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Income in respect of units of non-residents

Income from units
Income from foreign currency bonds or shares of Indian company
Income of Foreign Institutional Investors from securities
Certificate for deduction at lower rate
No deduction to be made in certain cases
Tax deducted is income received
Credit for tax deducted
Duty of person deducting tax
Processing of statements of tax deducted at source.
Consequences of failure to deduct or pay
Deduction only one mode of recovery
Certificate for tax deducted
Tax deduction and collection account number
Furnishing of statement of tax deducted
Meaning of person responsible for paying
Bar against direct demand on assessee
Persons deducting tax to furnish prescribed returns
Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
Requirement to furnish Permanent Account Number

Person paying dividend to certain residents without deduction of tax to furnish prescribed return
Part BB
AND RECOVERY OF TAX - BB. - Collection at source
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Tax collection account number
Processing of statements of tax collected at source
Part C
AND RECOVERY OF TAX - C. - Advance payment of tax
Liability for payment of advance tax
Conditions of liability to pay advance tax
Computation of advance tax
Computation and payment of advance tax by assessee
Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
Instalments of advance tax and due dates

Estimate by assessee
Commission receipts
Interest payable by Government
Interest payable by assessee
Interest payable by assessee in case of under-estimate, etc.
Interest payable by assessee when no estimate made
When assessee deemed to be in default
Credit for advance tax
Part D
AND RECOVERY OF TAX - D. - Collection and recovery
When tax payable and when assessee deemed in default
Penalty payable when tax in default
Certificate to Tax Recovery Officer
Tax Recovery Officer by whom recovery is to be effected
Validity of certificate and cancellation or amendment thereof
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Other modes of recovery
Recovery through State Government
Recovery of Indian tax in Pakistan and Pakistan tax in India
Recovery of tax in pursuance of agreements with foreign countries
Recovery of penalties, fine, interest and other sums
Tax clearance certificate
Restrictions on registration of transfers of immovable property in certain cases
Period for commencing recovery proceedings
Recovery by suit or under other law not affected
Part E
AND RECOVERY OF TAX - E. - Tax payable under provisional assessment
Recovery of tax payable under provisional assessment
Tax paid by deduction or advance payment
Part F
AND RECOVERY OF TAX - F. - Interest chargeable in certain cases
Interest for defaults in furnishing return of income
Interest for defaults in payment of advance tax
Interest for deferment of advance tax
Interest on excess refund
Fee for default in furnishing statements
ECTING TAX ON DIVIDENDS IN CERTAIN CASES

Relief to shareholders in respect of agricultural income-tax attributable to dividends
Relief to company in respect of dividend paid out of past taxed profits
Relief to certain charitable institutions or funds in respect of certain dividends
Refunds
Person entitled to claim refund in certain special cases
Form of claim for refund and limitation
Refund on appeal, etc.
Power to withhold refund in certain cases
Correctness of assessment not to be questioned
Interest on delayed refunds
Interest on refund where no claim is needed
Interest on refunds
Set off of refunds against tax remaining payable
OF CASES
Definitions
Income-tax Settlement Commission
Jurisdiction and powers of Settlement Commission
Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Power of Chairman to transfer cases from one Bench to another
Decision to be by majority
Application for settlement of cases
Procedure on receipt of an application under section 245C
Power of Settlement Commission to order provisional attachment to protect revenue
Power of Settlement Commission to reopen completed proceedings
Powers and procedure of Settlement Commission
Inspection, etc., of reports
Power of Settlement Commission to grant immunity from prosecution and penalty
Abatement of proceeding before Settlement Commission
Credit for tax paid in case of abatement of proceedings
Order of settlement to be conclusive
Recovery of sums due under order of settlement
Bar on subsequent application for settlement
Proceedings before Settlement Commission to be judicial proceedings
Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the
Settlement Commission
LINGS
Definitions
Authority for Advance Rulings
Vacancies, etc., not to invalidate proceedings
Application for advance ruling
Procedure on receipt of application
Appellate authority not to proceed in certain cases
Applicability of advance ruling
Advance ruling to be void in certain circumstances
Powers of the Authority
Procedure of Authority
REVISION - A. - Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)

Appealable orders
Appealable orders before Commissioner (Appeals)
Appeal by partner
Appeal by person denying liability to deduct tax in certain cases
Form of appeal and limitation
Procedure in appeal
Powers of the [* * *] [Commissioner (Appeals)]
REVISION - B. - Appeals to the Appellate Tribunal

Appellate Tribunal
Appeals to the Appellate Tribunal
Orders of Appellate Tribunal
Procedure of Appellate Tribunal
Statement of case to the High Court

Statement of case to Supreme Court in certain cases
Power of High Court or Supreme Court to require statement to be amended
Case before High Court to be heard by not less than two judges
Effect to the decisions of Supreme Court and of the National Tax Tribunal
rt CC
REVISION - CC. - Appeals to High Court
Case before High Court to be heard by not less than two Judges
REVISION - D. - Appeals to the Supreme Court

Appeal to Supreme Court
Hearing before Supreme Court
REVISION - E. - Revision by the Commissioner

Revision of orders prejudicial to revenue
Revision of other orders
REVISION - F. - General
Tax to be paid notwithstanding reference, etc.
Execution for costs awarded by Supreme Court
Amendment of assessment on appeal
Exclusion of time taken for copy
Filing of appeal or application for reference by income-tax authority.
Definition of High Court
OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

Definitions
Registration of certain transactions
Competent authority
Immovable property in respect of which proceedings for acquisition may be taken
Preliminary notice
Objections
Hearing of objections
Appeal against order for acquisition
Compensation
Payment or deposit of compensation
Assistance by Valuation Officers
Powers of competent authority
Appearance by authorised representative or registered valuer
Statement to be furnished in respect of transfers of immovable property
Chapter not to apply to transfers to relatives
Properties liable for acquisition under this Chapter not to be acquired under other laws
Chapter not to apply where transfer of immovable property made after a certain date
Chapter not to extend to State of Jammu and Kashmir
T AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVA

Mode of taking or accepting certain loans, deposits and specified sum
Mode of repayment of certain loans or deposits
Mode of repayment of Special Bearer Bonds, 1991
Y CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

Commencement of Chapter
Definitions
Appropriate authority
Restrictions on transfer of immovable property
Order by appropriate authority for purchase by Central Government of immovable property
Consideration for purchase of immovable property by Central Government
Payment or deposit of consideration
Re-vesting of property in the transferor on failure of payment or deposit of consideration
Powers of the appropriate authority
Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or
on transfer of certain immovable property
Restrictions on registration, etc., of documents in respect of transfer of immovable property
Immunity to transferor against claims of transferee for transfer
Order of appropriate authority to be final and conclusive
Chapter not to apply to certain transfers
Chapter not to apply where transfer of immovable property effected after certain date
MPOSABLE
Failure to furnish information regarding securities, etc.
Failure to furnish returns, comply with notices, concealment of income, etc
Failure to keep, maintain or retain books of account, documents, etc.
Penalty for failure to keep and maintain information and document, etc., in respect of certain
transactions
Failure to get accounts audited
Penalty for failure to furnish report under section 92E
Failure to subscribe to the eligible issue of capital
Penalty for failure to deduct tax at source
Penalty for failure to collect tax at source
Penalty for failure to comply with the provisions of section 269SS
Penalty for failure to comply with the provisions of section 269T
Penalty for failure to furnish return of income
Penalty for failure to furnish annual information return
Penalty for furnishing inaccurate statement of financial transaction or reportable account
Penalty for failure to furnish statement or information or document by an eligible investment fund
Penalty for failure to furnish return of fringe benefits

Penalty for failure to furnish information or document under section 92D
Penalty for failure to furnish information or document under section 285A
Penalty for failure to furnish statements, etc.
Penalty for failure to furnish information or furnishing inaccurate information under section 195
Failure to give notice of discontinuance

Penalty for failure to answer questions, sign statements, furnish information, returns or statements,
allow inspections, etc.
Penalty for failure to comply with the provisions of section 133B
Penalty for failure to comply with the provisions of section 206CA
False estimate of, or failure to pay, advance tax
Power to reduce or waive penalty, etc., in certain cases
Power of [Principal Commissioner or] Commissioner to grant immunity from penalty.
Penalty not to be imposed in certain cases
Procedure
Bar of limitation for imposing penalties
D PROSECUTIONS
Contravention of order made under sub-section (3) of section 132
Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
Removal, concealment, transfer or delivery of property to thwart tax recovery
Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Failure to comply with the provisions of section 269AB or section 269-I
Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Failure to pay the tax collected at source
Wilful attempt to evade tax, etc.
Failure to furnish returns of income
Failure to furnish return of income in search cases
Failure to produce accounts and documents
Failure to comply with the provisions of section 269SS
Failure to comply with the provisions of section 269T
False statement in verification, etc.
Falsification of books of account or document, etc.
Abetment of false return, etc.
Punishment for second and subsequent offences
Punishment not to be imposed in certain cases
Power of or [Principal Commissioner or] Commissioner to grant immunity from prosecution.
Offences by companies
Offences by Hindu undivided families
Presumption as to assets, books of account, etc., in certain cases
Presumption as to culpable mental state
Prosecution to be at instance of [Principal Chief Commissioner or] Chief Commissioner or [Principal
Commissioner or] Commissioner
Certain offences to be non-cognizable
Proof of entries in records or documents
Disclosure of particulars by public servants
Special Courts
Offences triable by Special Court
Trial of offences as summons case
Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
OSITS
CERTIFICATES
Definitions
Tax credit certificates to certain equity shareholders
Tax credit certificates for shifting of industrial undertaking from urban area
Tax credit certificate to certain manufacturing companies in certain cases
Tax credit certificate in relation to exports
Tax credit certificates in relation to increased production of certain goods
Tax credit certificate scheme
Certain transfers to be void

Effect of failure to furnish information in respect of properties held benami
Provisional attachment to protect revenue in certain cases
Service of notice generally
Authentication of notices and other documents
Allotment of Document Identification Number.
Service of notice when family is disrupted or firm, etc., is dissolved
Service of notice in the case of discontinued business
Submission of statement by a non-resident having liaison office
Furnishing of information or documents by an Indian concern in certain cases
Submission of statements by producers of cinematograph films
Obligation to furnish statement of financial transaction or reportable account
Information by companies respecting shareholders to whom dividends have been paid
Publication of information respecting assessees in certain cases
Appearance by registered valuer in certain matters
Appearance by authorised representative
Rounding off of income
Rounding off amount payable and refund due
Receipt to be given
Indemnity
Power to tender immunity from prosecution
Cognizance of offences
Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to
apply
Return of income, etc., not to be invalid on certain grounds
Notice deemed to be valid in certain circumstances
Presumption as to assets, books of account, etc.
Authorisation and assessment in case of search or requisition
Bar of suits in civil courts.
Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction,
etc., of mineral oils
Power of Central Government or Board to condone delays in obtaining approval
Power to withdraw approval
Act to have effect pending legislative provision for charge of tax
Power to make exemption, etc., in relation to certain Union territories
Power to make rules
Rules and certain notifications to be placed before Parliament
Repeals and savings
Power to remove difficulties
TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT
INSURANCE BUSINESS
PROCEDURE FOR RECOVERY OF TAX
Procedure for distraint by [Assessing Officer] [Or tax recovery officer
Recognised Provident Funds
List of articles and things
Minerals
LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES
LIST OF ARTICLES OR THINGS
PROCESSED MINERALS AND ORES
List of articles or things
List of Articles or things or operations
CK OF SHARES
ND VENTURE CAPITAL FUNDS
OM SUCH FUNDS
om business of operating qualifying ships

x scheme
nage tax scheme
ipping companies
pply in certain cases
ayment of tax in respect thereof

for a particular event or purpose
OF TAX
RACT EVASION OF TAX

List of Sections Income Tax Act 1961

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List of Sections Income Tax Act 1961

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Income-tax Act, 1961

Short title, extent and commencement

WHICH DO NOT FORM PART OF TOTAL INCOME

TION OF TOTAL INCOME - Heads of income

TION OF TOTAL INCOME - A. - Salaries

TION OF TOTAL INCOME - B. - [Omitted]

TION OF TOTAL INCOME - C. - Income from house property

TION OF TOTAL INCOME - D. - Profits and gains of business or profession

TION OF TOTAL INCOME - E. - Capital gains

TION OF TOTAL INCOME - F. - Income from other sources

F OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME

ONS TO BE MADE IN COMPUTING TOTAL INCOME - A. - General

ONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments

TION OF TOTAL INCOME - A. - Salaries

ONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments

ONS TO BE MADE IN COMPUTING TOTAL INCOME - C. - Deductions in respect of certain incomes

ONS TO BE MADE IN COMPUTING TOTAL INCOME - D. - Other deductions

ION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES

FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE

AND RELIEFS - A. - Rebate of income-tax

AND RELIEFS - B. - Relief for income-tax

AL INCOME-TAX ON UNDISTRIBUTED PROFITS

NATION OF TAX IN CERTAIN SPECIAL CASES

ROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

ROVISIONS RELATING TO CERTAIN COMPANIES

ROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY

ROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY

ROVISIONS RELATING TO RETAIL TRADE, ETC.

ROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES

ROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK O

ROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

ROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

ROVISIONS RELATING TO BUSINESS TRUSTS

AX AUTHORITIES - A. - Appointment and control

AX AUTHORITIES - D. - Disclosure of information

ROVISION FOR AVOIDING REPETITIVE APPEALS

ROCEDURE FOR ASSESSMENT OF SEARCH CASES

IN SPECIAL CASES - A. - Legal representatives

IN SPECIAL CASES - B. - Representative assessees - General provisions

IN SPECIAL CASES - C. - Representative assessees - Special cases

IN SPECIAL CASES - D. - Representative assessees - Miscellaneous provisions

IN SPECIAL CASES - DD. - Firms, association of persons and body of individuals

IN SPECIAL CASES - E. - Executors

IN SPECIAL CASES - F. - Succession to business or profession

IN SPECIAL CASES - G. - Partition

IN SPECIAL CASES - H. - Profits of non-residents from occasional shipping business

IN SPECIAL CASES - I. - Recovery of tax in respect of non-residents

IN SPECIAL CASES - J. - Persons leaving India

IN SPECIAL CASES - K. - Persons trying to alienate their assets

IN SPECIAL CASES - L. - Discontinuance of business, or dissolution

IN SPECIAL CASES - M. - Private companies

IN SPECIAL CASES - N. - Special provisions for certain kinds of income

IN SPECIAL CASES - O. - [Omitted]

ROVISIONS APPLICABLE TO FIRMS - A. - Assessment of firms

ROVISIONS APPLICABLE TO FIRMS - C. - Changes in constitution, succession and dissolution

ON AND RECOVERY OF TAX - A. - General

ON AND RECOVERY OF TAX - B. - Deduction at source

ON AND RECOVERY OF TAX - E. - Tax payable under provisional assessment

ON AND RECOVERY OF TAX - F. - Interest chargeable in certain cases

AND REVISION - B. - Appeals to the Appellate Tribunal

AND REVISION - CC. - Appeals to High Court

AND REVISION - D. - Appeals to the Supreme Court