Direct Tax

1 Short Title and Commencement 1961

Income Tax Act → PRELIMINARY 1

1 Short title, extent and commencement

Wealth Tax Act → Chapter

10 Instructions to subordinate authorities

Wealth Tax Act → CHAPTER III

100 Application of Chapter

Income Tax Act → GENERAL ANTI-AVOIDANCE RULE

101 Framing of guidelines

Income Tax Act → GENERAL ANTI-AVOIDANCE RULE

102 Definitions

Income Tax Act → GENERAL ANTI-AVOIDANCE RULE

104 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

105 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

106 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

107 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

107A [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

108 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

109 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

10A Directors of Inspection

Wealth Tax Act → CHAPTER III

10B Special provisions in respect of newly established hundred per cent export-oriented undertakings

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

10BA Special provisions in respect of export of certain articles or things

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

10BB Meaning of computer programmes in certain cases

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

10C Special provision in respect of certain industrial undertakings in North-Eastern Region

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

11 Income from property held for charitable or religious purposes

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

11 Jurisdiction of Assessing Officers and power to transfer cases

Wealth Tax Act → CHAPTER III

110 Determination of tax where total income includes income on which no tax is payable

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

111 Tax on accumulated balance of recognised provident fund

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

111A Tax on short-term capital gains in certain cases

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

112 Tax on long-term capital gains

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

112A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

113 Tax in the case of block assessment of search cases

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115 BBDA Tax on certain dividends received from domestic companies

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115B Tax on profits and gains of life insurance business

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BA Tax on income of certain domestic companies

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BAA Tax on income of certain domestic companies.

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BAB Tax on income of certain new domestic manufacturing companies.

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BAC Tax on income of individuals and Hindu undivided family.

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BAD Tax on income of certain resident co-operative societies.

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BAE Tax on income of certain new manufacturing co-operative societies.

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BB 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

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBA Tax on non-resident sportsmen or sports associations

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBC Anonymous donations to be taxed in certain cases

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBD Tax on certain dividends received from foreign Companies

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBF Tax on income from patent

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBG Tax on income from transfer of carbon credits.

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBH Tax on income from virtual digital assets

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115BBI Specified income of certain institutions

Income Tax Act → DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

115C Definitions

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

115D Special provision for computation of total income of non-residents

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

115E Tax on investment income and long-term capital gains

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

115G Return of income not to be filed in certain case

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

115H Benefit under Chapter to be available in certain cases even after the assessee becomes resident

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

115I Chapter not to apply if the assessee so chooses

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS

115J Special provisions relating to certain companies

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES

115JA Deemed income relating to certain companies

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES

115JAA Tax credit in respect of tax paid on deemed income relating to certain companies

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES

115JB Special provision for payment of tax by certain companies

Income Tax Act → SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES

115JC Special provisions for payment of tax by certain limited liability partnerships

Income Tax Act → SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY

115JD Tax credit for alternate minimum tax

Income Tax Act → SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY

115JE Application of other provisions of this Act

Income Tax Act → SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY

115JEE Application of this Chapter to certain persons

Income Tax Act → SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY

115JF Interpretation in this Chapter

Income Tax Act → SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY

115JG Conversion of an Indian branch of Foreign Company into subsidiary Indian company

Income Tax Act → SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY

115JH Foreign company said to be resident in India

Income Tax Act → SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA

115K [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]

Income Tax Act → SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.

115L [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998].

Income Tax Act → SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.

115M [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]

Income Tax Act → SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.

115N [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]

Income Tax Act → SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.

115O Tax on distributed profits of domestic companies

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES

115P Interest payable for non-payment of tax by domestic companies

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES

115Q When company is deemed to be in default

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES

115QA Tax on distributed income to shareholders

Income Tax Act → SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES

115QB Interest payable for non-payment of tax by company

Income Tax Act → SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES

115QC When company is deemed to be assessee in default

Income Tax Act → SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES

115R Tax on distributed income to unit holders

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

115S Interest payable for non-payment of tax

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

115T Unit Trust of India or mutual fund to be an assessee in default

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

115TA Tax on distributed income to investors

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

115TB Interest payable for non-payment of tax

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

115TC Securitisation trust to be assessee in default

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

115TCA Tax on income from securitisation trusts

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

115TD Tax on accreted income

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS

115TE Interest payable for non-payment of tax by trust or institution

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS

115TF When trust or institution is deemed to be assessee in default

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS

115U Tax on income in certain cases

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS

115UA Tax on income of unit holder and business trust

Income Tax Act → SPECIAL PROVISIONS RELATING TO BUSINESS TRUST

115UB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS

Income Tax Act → SPECIAL PROVISIONS RELATING TO BUSINESS TRUST

115UB Tax_on_income_of_investment_fund_and_its_unit_holders

Income Tax Act → SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS

115V Definitions

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VA Computation of profits and gains from the business of operating qualifying ships

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VB Operating ships

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VC Qualifying company

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VD Qualifying ship

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VF Tonnage income

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VG Computation of tonnage income

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VH Calculation in case of joint operation, etc.

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VI Relevant shipping income

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VJ Treatment of common costs

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VK Depreciation

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VL General exclusion of deduction and set off, etc.

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VM Exclusion of loss

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VN Chargeable gains from transfer of tonnage tax assets

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VP Method and time of opting for tonnage tax scheme

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VQ Period for which tonnage tax option to remain in force

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VR Renewal of tonnage tax scheme

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VS Prohibition to opt for tonnage tax scheme in certain cases

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VT Transfer of profits to Tonnage Tax Reserve Account

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VU Minimum training requirement for tonnage tax company

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VV Limit for charter in of tonnage

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VW Maintenance and audit of accounts

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VX Determination of tonnage

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VY Amalgamation

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VZ Demerger

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VZA Effect of temporarily ceasing to operate qualifying ships

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VZB Avoidance of tax

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115VZC Exclusion from tonnage tax scheme

Income Tax Act → SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES

115W Definitions

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WA Charge of fringe benefit tax

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WB Fringe benefits

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WC Value of fringe benefits

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WD Return of fringe benefits

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WE Assessment

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WF Best judgment assessment

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WG Fringe benefits escaping assessment

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WH Issue of notice where fringe benefits have escaped assessment

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WI Payment of fringe benefit tax

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WJ Advance tax in respect of fringe benefits

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WK Interest for default in furnishing return of fringe benefits

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WKA Recovery of fringe benefit tax by the employer from the employee

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WKB Deemed payment of tax by employee

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WL Application of other provisions of this Act

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

115WM Chapter XII-H not to apply after a certain date

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

116 Income-tax authorities

Income Tax Act → INCOME-TAX AUTHORITIES

117 Appointment of income-tax authorities

Income Tax Act → INCOME-TAX AUTHORITIES

118 Control of income-tax authorities

Income Tax Act → INCOME-TAX AUTHORITIES

119 Instructions to subordinate authorities

Income Tax Act → INCOME-TAX AUTHORITIES

119A Taxpayer’s Charter

Income Tax Act → INCOME-TAX AUTHORITIES

11A Inspector of Wealth-tax

Wealth Tax Act → CHAPTER III

11AA Commissioner competent to perform any function or functions

Wealth Tax Act → CHAPTER III

11B Wealth-tax Officer competent to perform any function or functions

Wealth Tax Act → CHAPTER III

12 Control of wealth-tax authorities

Wealth Tax Act → CHAPTER III

120 Jurisdiction of income-tax authorities

Income Tax Act → INCOME-TAX AUTHORITIES

121A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4,1988]

Income Tax Act → INCOME-TAX AUTHORITIES

122 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → INCOME-TAX AUTHORITIES

123 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → INCOME-TAX ON FRINGE BENEFITS

124 Jurisdiction of Assessing Officers

Income Tax Act → INCOME-TAX AUTHORITIES

125 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → INCOME-TAX AUTHORITIES

125A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → INCOME-TAX AUTHORITIES

126 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → INCOME-TAX AUTHORITIES

127 Power to transfer cases

Income Tax Act → INCOME-TAX AUTHORITIES

129 Change of incumbent of an office

Income Tax Act → INCOME-TAX AUTHORITIES

12A Appointment of Valuation Officers

Wealth Tax Act → CHAPTER III

12A Conditions for applicability of sections 11 and 12

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

12AA Procedure for registration

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

12AB Procedure for fresh registration.

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

12AC Merger of charitable trusts or institutions in certain cases.

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

13 Section 11 not to apply in certain cases

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

13 Wealth-tax authorities to follow orders, etc., of the Board

Wealth Tax Act → CHAPTER III

130 The Central Government may make a scheme, by notification in the Official Gazette

Income Tax Act → INCOME-TAX AUTHORITIES

130 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → INCOME-TAX AUTHORITIES

130A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → INCOME-TAX AUTHORITIES

131 Power regarding discovery, production of evidence, etc.

Income Tax Act → INCOME-TAX AUTHORITIES

132 Search and seizure

Income Tax Act → INCOME-TAX AUTHORITIES

132A Powers to requisition books of account, etc.

Income Tax Act → INCOME-TAX AUTHORITIES

132B Application of seized or requisitioned assets

Income Tax Act → INCOME-TAX AUTHORITIES

133 Power to call for information

Income Tax Act → INCOME-TAX AUTHORITIES

133A Power of survey

Income Tax Act → INCOME-TAX AUTHORITIES

133B Power to collect certain information

Income Tax Act → INCOME-TAX AUTHORITIES

133C Power to call for information by prescribed income-tax authority

Income Tax Act → INCOME-TAX AUTHORITIES

134 Power to inspect registers of companies

Income Tax Act → INCOME-TAX AUTHORITIES

135 Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner

Income Tax Act → INCOME-TAX AUTHORITIES

135A Faceless collection of information

Income Tax Act → INCOME-TAX AUTHORITIES

136 Proceedings before income-tax authorities to be judicial proceedings

Income Tax Act → INCOME-TAX AUTHORITIES

137 [OMITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964]

Income Tax Act → INCOME-TAX AUTHORITIES

138 Disclosure of information respecting assessees

Income Tax Act → INCOME-TAX AUTHORITIES

139 Return of income

Income Tax Act → PROCEDURE FOR ASSESSMENT

139A Permanent account number

Income Tax Act → PROCEDURE FOR ASSESSMENT

139AA.Quoting of Aadhaar number.

Income Tax Act → PROCEDURE FOR ASSESSMENT

139B Scheme for submission of returns through Tax Return Preparers

Income Tax Act → PROCEDURE FOR ASSESSMENT

139C Power of Board to dispense with furnishing documents, etc., with the return

Income Tax Act → PROCEDURE FOR ASSESSMENT

139D Filing of return in electronic form

Income Tax Act → PROCEDURE FOR ASSESSMENT

13A Powers of Director-General or Director,Chief Commissioner or Commissioner and Joint Commissioner to make enquiries

Wealth Tax Act → CHAPTER III

13A Special provision relating to incomes of political parties

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

13B Special provisions relating to voluntary contributions received by electoral trust

Income Tax Act → INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

14 Heads of Income

Income Tax Act → COMPUTATION OF TOTAL INCOME

14 Return of wealth

Wealth Tax Act → CHAPTER IV - Assessment

140 Return by whom to be verified.

Income Tax Act → PROCEDURE FOR ASSESSMENT 140 Return by whom to be verified.

140A Self-assessment

Income Tax Act → PROCEDURE FOR ASSESSMENT

140B Tax on updated return.

Income Tax Act → PROCEDURE FOR ASSESSMENT

141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]

Income Tax Act → PROCEDURE FOR ASSESSMENT

141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

Income Tax Act → PROCEDURE FOR ASSESSMENT

142 Inquiry before assessment

Income Tax Act → PROCEDURE FOR ASSESSMENT

142A Estimation of value of assets by Valuation Officer

Income Tax Act → PROCEDURE FOR ASSESSMENT

142B Faceless inquiry or Valuation

Income Tax Act → PROCEDURE FOR ASSESSMENT

143 Assessment

Income Tax Act → PROCEDURE FOR ASSESSMENT

144 Best judgment assessment

Income Tax Act → PROCEDURE FOR ASSESSMENT

144A Power of Joint Commissioner to issue directions in certain cases

Income Tax Act → PROCEDURE FOR ASSESSMENT

144B Faceless assessment

Income Tax Act → PROCEDURE FOR ASSESSMENT

144B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

Income Tax Act → PROCEDURE FOR ASSESSMENT

144BA Reference to Commissioner in certain cases

Income Tax Act → PROCEDURE FOR ASSESSMENT

144C Reference to dispute resolution panel

Income Tax Act → PROCEDURE FOR ASSESSMENT

145 Method of accounting

Income Tax Act → PROCEDURE FOR ASSESSMENT

145A Method of accounting in certain cases

Income Tax Act → PROCEDURE FOR ASSESSMENT

145B Taxability of certain income.

Income Tax Act → PROCEDURE FOR ASSESSMENT

146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

Income Tax Act → PROCEDURE FOR ASSESSMENT

147 Income escaping assessment

Income Tax Act → PROCEDURE FOR ASSESSMENT

148 Issue of notice where income has escaped assessment

Income Tax Act → PROCEDURE FOR ASSESSMENT

148A Conducting inquiry, providing opportunity before issue of notice under section 148.

Income Tax Act → PROCEDURE FOR ASSESSMENT

148B Prior approval for assessment,reassessment or recomputation in certain cases.

Income Tax Act → PROCEDURE FOR ASSESSMENT

149 Time limit for notice

Income Tax Act → PROCEDURE FOR ASSESSMENT

14A Expenditure incurred in relation to income not includible in total income

Income Tax Act → COMPUTATION OF TOTAL INCOME

14A Power of Board to dispense with furnishing documents, etc., with return of wealth

Wealth Tax Act → CHAPTER IV - Assessment

14B Filing of return in electronic form

Wealth Tax Act → CHAPTER IV - Assessment

15 Return after due date and amendment of return

Wealth Tax Act → CHAPTER IV - Assessment

15 Salaries

Income Tax Act → COMPUTATION OF TOTAL INCOME

150 Provision for cases where assessment is in pursuance of an order on appeal, etc.

Income Tax Act → PROCEDURE FOR ASSESSMENT

151 Sanction for issue of notice

Income Tax Act → PROCEDURE FOR ASSESSMENT

151A Faceless assessment of income escaping assessment

Income Tax Act → PROCEDURE FOR ASSESSMENT

152 Other provisions

Income Tax Act → PROCEDURE FOR ASSESSMENT

153 Time limit for completion of assessments and reassessments

Income Tax Act → PROCEDURE FOR ASSESSMENT

153A Assessment in case of search or requisition

Income Tax Act → PROCEDURE FOR ASSESSMENT

153B Time limit for completion of assessment under section 153A

Income Tax Act → PROCEDURE FOR ASSESSMENT

153C Assessment of income of any other person

Income Tax Act → PROCEDURE FOR ASSESSMENT

153D Prior approval necessary for assessment in cases of search or requisition

Income Tax Act → PROCEDURE FOR ASSESSMENT

154 Rectification of mistake

Income Tax Act → PROCEDURE FOR ASSESSMENT

155 Other amendments

Income Tax Act → PROCEDURE FOR ASSESSMENT

156 Notice of demand

Income Tax Act → PROCEDURE FOR ASSESSMENT

156A Modification and revision of notice in certain cases.

Income Tax Act → PROCEDURE FOR ASSESSMENT

157 Intimation of loss

Income Tax Act → PROCEDURE FOR ASSESSMENT

157A Faceless rectification, amendments and issuance of notice or intimation

Income Tax Act → PROCEDURE FOR ASSESSMENT

158 Intimation of assessment of firm

Income Tax Act → PROCEDURE FOR ASSESSMENT

158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

Income Tax Act → SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS

158AA Procedure when in an appeal by revenue an identical question of law is pending before supreme court

Income Tax Act → SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS

158AB Procedure where an identical question of law is pending before High Courts or Supreme Court.

Income Tax Act → SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS

158B Definitions

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BA Assessment of undisclosed income as a result of search

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BB Computation of undisclosed income of the block period

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BC Procedure for block assessment

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BD Undisclosed income of any other person

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BE Time limit for completion of block assessment

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BF Certain interests and penalties not to be levied or imposed

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BFA Levy of interest and penalty in certain cases

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BG Authority competent to make the block assessment

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BH Application of other provisions of this Act

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

158BI Chapter not to apply after certain date

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

159 Legal representatives

Income Tax Act → SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

15A Return by whom to be signed

Wealth Tax Act → CHAPTER IV - Assessment

15B Self-assessment

Wealth Tax Act → CHAPTER IV - Assessment

15C Provisional assessment

Wealth Tax Act → CHAPTER IV - Assessment

16 Assessment

Wealth Tax Act → CHAPTER IV - Assessment

16 Deductions from salaries

Income Tax Act → COMPUTATION OF TOTAL INCOME

160 Representative assessee

Income Tax Act → LIABILITY IN SPECIAL CASES

161 Liability of representative assessee

Income Tax Act → LIABILITY IN SPECIAL CASES

162 Right of representative assessee to recover tax paid

Income Tax Act → LIABILITY IN SPECIAL CASES

163 Who may be regarded as agent

Income Tax Act → LIABILITY IN SPECIAL CASES

164 Charge of tax where share of beneficiaries unknown

Income Tax Act → LIABILITY IN SPECIAL CASES

164A Charge of tax in case of oral trust

Income Tax Act → LIABILITY IN SPECIAL CASES

165 Case where part of trust income is chargeable

Income Tax Act → LIABILITY IN SPECIAL CASES

166 Direct assessment or recovery not barred

Income Tax Act → LIABILITY IN SPECIAL CASES

167 Remedies against property in cases of representative assessees

Income Tax Act → LIABILITY IN SPECIAL CASES

167A Charge of tax in the case of a firm

Income Tax Act → LIABILITY IN SPECIAL CASES

167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc.

Income Tax Act → LIABILITY IN SPECIAL CASES

167C Liability of partners of limited liability partnership in liquidation

Income Tax Act → LIABILITY IN SPECIAL CASES

168 Executors

Income Tax Act → LIABILITY IN SPECIAL CASES

169 Right of executor to recover tax paid

Income Tax Act → LIABILITY IN SPECIAL CASES

16A Reference to Valuation Officer

Wealth Tax Act → CHAPTER IV - Assessment

17 "Salary", "perquisite" and "profits in lieu of salary" defined

Income Tax Act → COMPUTATION OF TOTAL INCOME

17 Wealth escaping assessment

Wealth Tax Act → CHAPTER IV - Assessment

170 Succession to business otherwise than on death

Income Tax Act → LIABILITY IN SPECIAL CASES

170A Effect of order of tribunal or court in respect of business reorganisation.

Income Tax Act → LIABILITY IN SPECIAL CASES

171 Assessment after partition of a Hindu undivided family

Income Tax Act → LIABILITY IN SPECIAL CASES

172 Shipping business of non-residents

Income Tax Act → LIABILITY IN SPECIAL CASES

173 Recovery of tax in respect of non-resident from his assets

Income Tax Act → LIABILITY IN SPECIAL CASES

174 Assessment of persons leaving India

Income Tax Act → LIABILITY IN SPECIAL CASES

174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose

Income Tax Act → LIABILITY IN SPECIAL CASES

175 Assessment of persons likely to transfer property to avoid tax

Income Tax Act → LIABILITY IN SPECIAL CASES

176 Discontinued business

Income Tax Act → LIABILITY IN SPECIAL CASES

177 Association dissolved or business discontinued

Income Tax Act → LIABILITY IN SPECIAL CASES

178 Company in liquidation

Income Tax Act → LIABILITY IN SPECIAL CASES

179 Liability of directors of private company in liquidation

Income Tax Act → LIABILITY IN SPECIAL CASES

17A Time limit for completion of assessment and reassessment

Wealth Tax Act → CHAPTER IV - Assessment

17B Interest for defaults in furnishing return of net wealth

Wealth Tax Act → CHAPTER IV - Assessment

18 Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc.

Wealth Tax Act → CHAPTER IV - Assessment

18 [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]

Income Tax Act → COMPUTATION OF TOTAL INCOME

180 Royalties or copyright fees for literary or artistic work

Income Tax Act → LIABILITY IN SPECIAL CASES

180A Consideration for know-how

Income Tax Act → LIABILITY IN SPECIAL CASES

181 Short title and commencement.

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]

Income Tax Act → LIABILITY IN SPECIAL CASES

182 Definitions.

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

183 Declaration of undisclosed income.

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

184 Assessment as a firm

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

184 Charge of tax and surchage

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

185 Assessment when section 184 not complied with

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

185 Penalty

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

186 Manner of declaration.

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

187 Change in constitution of a firm

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

187 Time for payment of tax

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

188 Succession of one firm by another firm

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

188 Undisclosed income declared not to be included in total income

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

188A Joint and several liability of partners for tax payable by firm

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

189 Firm dissolved or business discontinued

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

189 Undisclosed income declared not to affect finality of completed assessments

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

189A Provisions applicable to past assessments of firms

Income Tax Act → SPECIAL PROVISIONS APPLICABLE TO FIRMS

18A Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc.

Wealth Tax Act → CHAPTER IV - Assessment

18B Power to reduce or waive penalty in certain cases

Wealth Tax Act → CHAPTER IV - Assessment

18BA Power of Commissioner to grant immunity from penalty

Wealth Tax Act → CHAPTER IV - Assessment

18C Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

Wealth Tax Act → CHAPTER IVA - Special Provision For Avoiding Repetitive Appeals

18D Additional wealth-tax

Wealth Tax Act → CHAPTER IVB - Charge of Additional Wealth Tax in Certain Cases

19 Tax of deceased person payable by legal representative

Wealth Tax Act → CHAPTER V - Liability To Assessment In Special Cases

19 ommited

Income Tax Act → COMPUTATION OF TOTAL INCOME

190 Deduction at source and advance payment

Income Tax Act → COLLECTION AND RECOVERY OF TAX

190 Undisclosed income declared not to be treated as benami transaction in certain cases

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

191 Direct payment

Income Tax Act → COLLECTION AND RECOVERY OF TAX

191 Tax in respect of voluntarily disclosed income not refundable

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

192 Declaration not admissible in evidence against declarant

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

192 Salary

Income Tax Act → COLLECTION AND RECOVERY OF TAX

192A Payment of accumulated balance due to an employee

Income Tax Act → COLLECTION AND RECOVERY OF TAX

193 Declaration by misrepresentation of facts to be void

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

193 Interest on securities

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194 Dividends

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194 Exemption from wealthtax in respect of assets spefified in declaration

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

194A Interest other than "Interest on securities"

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194B Winnings from lottery or crossword puzzle

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194BA Winnings from online games

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194BB Winnings from horse race

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194C Payments to contractors and sub-contractors

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194D Insurance commission

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194DA Payment in respect of life insurance policy

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194E Payments to non-resident sportsmen or sports associations

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194EE Payments in respect of deposits under National Savings Scheme, etc.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194G Commission, etc., on the sale of lottery tickets.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194H Commission or brokerage

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194I Rent

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194IA Payment on transfer of certain immovable property other than agricultural land

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194IB Payment of rent by certain individuals or Hindu undivided family.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194IC Payment under specified agreement

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194J Fees for professional or technical services

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194K Income in respect of units

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194L Payment of compensation on acquisition of capital asset

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194LA Payment of compensation on acquisition of certain immovable property

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194LB Income by way of interest from infrastructure debt fund

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194LBA Certain income from units of a business trust

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194LBB Income in respect of units of investment fund.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194LBC Income in respect of investment in securitisation trust.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194LC Income by way of interest from Indian company

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194M Payment of certain sums by certain individuals or Hindu undivided family.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194N Payment of certain amounts in cash.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194O Payment of certain sums by e-commerce operator to e-commerce participant.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194P Deduction of tax in case of specified senior citizen

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194Q Deduction of tax at source on payment of certain sum for purchase of goods

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194R Deduction of tax on benefit of perquisite in respect of business or profession.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194S Payment on transfer of virtual digital asset

Income Tax Act → COLLECTION AND RECOVERY OF TAX

194T payment to partners of firms

Income Tax Act → COLLECTION AND RECOVERY OF TAX

195 Applicability of certain provisions of Income-tax Act and of Chapter V of Wealthtax Act

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

195 Other sums

Income Tax Act → COLLECTION AND RECOVERY OF TAX

195A Income payable "net of tax"

Income Tax Act → COLLECTION AND RECOVERY OF TAX

196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

Income Tax Act → COLLECTION AND RECOVERY OF TAX

196 Scheme not to apply to certain persons.

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

196A Income in respect of units of non-residents

Income Tax Act → COLLECTION AND RECOVERY OF TAX

196B Income from units

Income Tax Act → COLLECTION AND RECOVERY OF TAX

196C Income from foreign currency bonds or shares of Indian company

Income Tax Act → COLLECTION AND RECOVERY OF TAX

196D Income of Foreign Institutional Investors from securities

Income Tax Act → COLLECTION AND RECOVERY OF TAX

197 Certificate for deduction at lower rate

Income Tax Act → COLLECTION AND RECOVERY OF TAX

197 Removal of doubts

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

197A No deduction to be made in certain cases

Income Tax Act → COLLECTION AND RECOVERY OF TAX

197B Lower deduction in certain cases for a limited period

Income Tax Act → COLLECTION AND RECOVERY OF TAX

198 Power to remove difficulties

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

198 Tax deducted is income received

Income Tax Act → COLLECTION AND RECOVERY OF TAX

199 Credit for tax deducted

Income Tax Act → COLLECTION AND RECOVERY OF TAX

199 Power to make rules

Income Declaration Scheme 2016 → THE INCOME DECLARATION SCHEME, 2016

19A Assessment in the case of executors

Wealth Tax Act → CHAPTER V - Liability To Assessment In Special Cases

2. Definitions

Wealth Tax Act → Chapter

20 Assessment after partition of a Hindu undivided family

Wealth Tax Act → CHAPTER V - Liability To Assessment In Special Cases

200 Duty of person deducting tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

200A Processing of statements of tax deducted at source

Income Tax Act → COLLECTION AND RECOVERY OF TAX

201 Consequences of failure to deduct or pay

Income Tax Act → COLLECTION AND RECOVERY OF TAX

202 Deduction only one mode of recovery

Income Tax Act → COLLECTION AND RECOVERY OF TAX

203 Certificate for tax deducted

Income Tax Act → COLLECTION AND RECOVERY OF TAX

203A Tax deduction and collection account number

Income Tax Act → COLLECTION AND RECOVERY OF TAX

203AA Furnishing of statement of tax deducted

Income Tax Act → COLLECTION AND RECOVERY OF TAX

204 Meaning of "person responsible for paying"

Income Tax Act → COLLECTION AND RECOVERY OF TAX

205 Bar against direct demand on assessee

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206 Persons deducting tax to furnish prescribed returns

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206AA Requirement to furnish Permanent Account Number

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206AB Special provision for deduction of tax at source for non-filers of income-tax return.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206CA Tax collection account number

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206CB Processing of statements of tax collected at source

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206CC Requirement to furnish Permanent Account number by collectee.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

206CCA Special provision for collection of tax at source for non-filers of income-tax return.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

207 Liability for payment of advance tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

208 Conditions of liability to pay advance tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

209 Computation of advance tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → COLLECTION AND RECOVERY OF TAX

20A Assessment after partial partition of a Hindu undivided family

Wealth Tax Act → CHAPTER V - Liability To Assessment In Special Cases

21 Assessment when assets are held by courts of wards, administrators-general, etc.

Wealth Tax Act → CHAPTER V - Liability To Assessment In Special Cases

210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer

Income Tax Act → COLLECTION AND RECOVERY OF TAX

211 Instalments of advance tax and due dates

Income Tax Act → COLLECTION AND RECOVERY OF TAX

212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → COLLECTION AND RECOVERY OF TAX

213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]

Income Tax Act → COLLECTION AND RECOVERY OF TAX

214 Interest payable by Government

Income Tax Act → COLLECTION AND RECOVERY OF TAX

215 Interest payable by assessee

Income Tax Act → COLLECTION AND RECOVERY OF TAX

216 Interest payable by assessee in case of under-estimate, etc.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

217 Interest payable by assessee when no estimate made

Income Tax Act → COLLECTION AND RECOVERY OF TAX

218 When assessee deemed to be in default

Income Tax Act → COLLECTION AND RECOVERY OF TAX

219 Credit for advance tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

21A Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes

Wealth Tax Act → CHAPTER V - Liability To Assessment In Special Cases

21AA Assessment when assets are held by certain associations of persons

Wealth Tax Act → CHAPTER V - Liability To Assessment In Special Cases

22 Assessment of persons residing outside India

Wealth Tax Act → CHAPTER V - Liability To Assessment In Special Cases

22-I Order of settlement to be conclusive

Wealth Tax Act → CHAPTER VA - Settlement of Cases

220 When tax payable and when assessee deemed in default

Income Tax Act → COLLECTION AND RECOVERY OF TAX

221 Penalty payable when tax in default

Income Tax Act → COLLECTION AND RECOVERY OF TAX

222 Certificate to Tax Recovery Officer

Income Tax Act → COLLECTION AND RECOVERY OF TAX

223 Tax Recovery Officer by whom recovery is to be effected

Income Tax Act → COLLECTION AND RECOVERY OF TAX

224 Validity of certificate and cancellation or amendment thereof

Income Tax Act → COLLECTION AND RECOVERY OF TAX

225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

Income Tax Act → COLLECTION AND RECOVERY OF TAX

226 Other modes of recovery

Income Tax Act → COLLECTION AND RECOVERY OF TAX

227 Recovery through State Government

Income Tax Act → COLLECTION AND RECOVERY OF TAX

228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]

Income Tax Act → COLLECTION AND RECOVERY OF TAX

228A Recovery of tax in pursuance of agreements with foreign countries

Income Tax Act → COLLECTION AND RECOVERY OF TAX

229 Recovery of penalties, fine, interest and other sums

Income Tax Act → COLLECTION AND RECOVERY OF TAX

22A Definitions

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22B Wealth-tax Settlement Commission

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22BA Jurisdiction and powers of Settlement Commission

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22BC Power of Chairman to transfer cases from one Bench to another

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22BD Decision to be by majority

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22C Application for settlement of cases

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22D Procedure on receipt of an application under section 22C

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22DD Power of Settlement Commission to order provisional attachment to protect revenue

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22E Power of Settlement Commission to reopen completed proceedings

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22F Powers and procedure of Settlement Commission

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22G Inspection, etc., of reports

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22H Powers of Settlement Commission to grant immunity from prosecution

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22HA Abatement of the proceeding before Settlement Commission

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22HAA Credit for tax paid in case of abatement of proceedings

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22J Recovery of sums due under order of settlement

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22K Bar on subsequent application for settlement

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22L Proceedings before the Settlement Commission to be judicial proceedings

Wealth Tax Act → CHAPTER VA - Settlement of Cases

22M Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission

Wealth Tax Act → CHAPTER VA - Settlement of Cases

23 Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

230 Tax clearance certificate

Income Tax Act → COLLECTION AND RECOVERY OF TAX

230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]

Income Tax Act → COLLECTION AND RECOVERY OF TAX

231 Faceless collection and recovery of tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

Income Tax Act → COLLECTION AND RECOVERY OF TAX

232 Recovery by suit or under other law not affected

Income Tax Act → COLLECTION AND RECOVERY OF TAX

233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234A Interest for defaults in furnishing return of income

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234B Interest for defaults in payment of advance tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234C Interest for deferment of advance tax

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234D Interest on excess refund

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234E Fee for defaults in furnishing statements

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234F Fee for default in furnishing return of income.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234G Fee for default relating to statement or certificate.

Income Tax Act → COLLECTION AND RECOVERY OF TAX

234H Fee for default relating to intimation of Aadhaar number

Income Tax Act → COLLECTION AND RECOVERY OF TAX

235 Relief to shareholders in respect of agricultural income-tax attributable to dividends

Income Tax Act → RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES

236 Relief to company in respect of dividend paid out of past taxed profits

Income Tax Act → RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES

236A Relief to certain charitable institutions or funds in respect of certain dividends

Income Tax Act → RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES

237 Refunds

Income Tax Act → REFUNDS

238 Person entitled to claim refund in certain special cases

Income Tax Act → REFUNDS

239 Form of claim for refund and limitation

Income Tax Act → REFUNDS

239A Refund for denying liability to deduct tax in certain cases.

Income Tax Act → REFUNDS

24 Appeal to the Appellate Tribunal from orders of the Deputy Commissioner (Appeals)

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

240 Refund on appeal, etc.

Income Tax Act → REFUNDS

241 Power to withhold refund in certain cases

Income Tax Act → REFUNDS

241A Withholding of refund in certain cases

Income Tax Act → REFUNDS

241A. Withholding of refund in certain cases

Income Tax Act → COLLECTION AND RECOVERY OF TAX

242 Correctness of assessment not to be questioned

Income Tax Act → REFUNDS

243 Interest on delayed refunds

Income Tax Act → REFUNDS

244 Interest on refund where no claim is needed

Income Tax Act → REFUNDS

244A Interest on refunds

Income Tax Act → REFUNDS

245 Set off of refunds against tax remaining payable

Income Tax Act → REFUNDS

245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member.

Income Tax Act → ADVANCE RULINGS

245-OB Board for Advance Rulings

Income Tax Act → ADVANCE RULINGS

245A Definitions

Income Tax Act → SETTLEMENT OF CASES

245AA Interim Boards for Settlement.

Income Tax Act → SETTLEMENT OF CASES

245B Income-tax Settlement Commission

Income Tax Act → SETTLEMENT OF CASES

245BA Jurisdiction and powers of Settlement Commission

Income Tax Act → SETTLEMENT OF CASES

245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

Income Tax Act → SETTLEMENT OF CASES

245BC Power of Chairman to transfer cases from one Bench to another

Income Tax Act → SETTLEMENT OF CASES

245BD Decision to be by majority

Income Tax Act → SETTLEMENT OF CASES

245C Application for settlement of cases

Income Tax Act → SETTLEMENT OF CASES

245D Procedure on receipt of an application under section 245C

Income Tax Act → SETTLEMENT OF CASES

245DD Power of Settlement Commission to order provisional attachment to protect revenue

Income Tax Act → SETTLEMENT OF CASES

245E Power of Settlement Commission to reopen completed proceedings

Income Tax Act → SETTLEMENT OF CASES

245F Powers and procedure of Settlement Commission

Income Tax Act → SETTLEMENT OF CASES

245G Inspection, etc., of reports

Income Tax Act → SETTLEMENT OF CASES

245H Power of Settlement Commission to grant immunity from prosecution and penalty

Income Tax Act → SETTLEMENT OF CASES

245HA Abatement of proceeding before Settlement Commission

Income Tax Act → SETTLEMENT OF CASES

245HAA Credit for tax paid in case of abatement of proceedings

Income Tax Act → SETTLEMENT OF CASES

245I Order of settlement to be conclusive

Income Tax Act → SETTLEMENT OF CASES

245J Recovery of sums due under order of settlement

Income Tax Act → SETTLEMENT OF CASES

245K Bar on subsequent application for settlement

Income Tax Act → SETTLEMENT OF CASES

245L Proceedings before Settlement Commission to be judicial proceedings

Income Tax Act → SETTLEMENT OF CASES

245M Option to withdraw pending application.

Income Tax Act → SETTLEMENT OF CASES

245MA Dispute Resolution Committee

Income Tax Act → DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES

245N Definitions

Income Tax Act → ADVANCE RULINGS

245O Authority for Advance Rulings

Income Tax Act → ADVANCE RULINGS

245P Vacancies, etc., not to invalidate proceedings

Income Tax Act → ADVANCE RULINGS

245Q Application for advance ruling

Income Tax Act → ADVANCE RULINGS

245R Procedure on receipt of application

Income Tax Act → ADVANCE RULINGS

245RR Appellate authority not to proceed in certain cases

Income Tax Act → ADVANCE RULINGS

245S Applicability of advance ruling

Income Tax Act → ADVANCE RULINGS

245T Advance ruling to be void in certain circumstances

Income Tax Act → ADVANCE RULINGS

245U Powers of the Authority

Income Tax Act → ADVANCE RULINGS

245V Procedure of Authority

Income Tax Act → ADVANCE RULINGS

245W Appeal

Income Tax Act → ADVANCE RULINGS

246 Appealable orders

Income Tax Act → APPEALS AND REVISION

246A Appealable orders before Commissioner (Appeals)

Income Tax Act → APPEALS AND REVISION

247 Appeal by partner

Income Tax Act → APPEALS AND REVISION

248 Appeal by person denying liability to deduct tax in certain cases

Income Tax Act → APPEALS AND REVISION

249 Form of appeal and limitation

Income Tax Act → APPEALS AND REVISION

25 Powers of Commissioner to revise orders of subordinate authorities

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

250 Procedure in appeal

Income Tax Act → APPEALS AND REVISION

251 Powers of the Commissioner (Appeals)

Income Tax Act → APPEALS AND REVISION

252 Appellate Tribunal

Income Tax Act → APPEALS AND REVISION

252A. Qualifications, terms and conditions of service of President, Vice- President and Member.

Income Tax Act → APPEALS AND REVISION

253 Appeals to the Appellate Tribunal

Income Tax Act → APPEALS AND REVISION

254 Orders of Appellate Tribunal

Income Tax Act → APPEALS AND REVISION

255 Procedure of Appellate Tribunal

Income Tax Act → APPEALS AND REVISION

256 Statement of case to the High Court

Income Tax Act → APPEALS AND REVISION

257 Statement of case to Supreme Court in certain cases

Income Tax Act → APPEALS AND REVISION

258 Power of High Court or Supreme Court to require statement to be amended

Income Tax Act → APPEALS AND REVISION

259 Case before High Court to be heard by not less than two judges

Income Tax Act → APPEALS AND REVISION

26 Appeal to the Appellate Tribunal from orders of enhancement by Chief Commissioners or Commissioners

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

260A Appeal to High Court

Income Tax Act → APPEALS AND REVISION

260B Case before High Court to be heard by not less than two Judges

Income Tax Act → APPEALS AND REVISION

261 Appeal to Supreme Court

Income Tax Act → APPEALS AND REVISION

262 Hearing before Supreme Court

Income Tax Act → APPEALS AND REVISION

263 Revision of orders prejudicial to revenue

Income Tax Act → APPEALS AND REVISION

264 Revision of other orders

Income Tax Act → APPEALS AND REVISION

264A Faceless revision of orders

Income Tax Act → APPEALS AND REVISION

264B Faceless effect of orders

Income Tax Act → APPEALS AND REVISION

265 Tax to be paid notwithstanding reference, etc.

Income Tax Act → APPEALS AND REVISION

266 Execution for costs awarded by Supreme Court

Income Tax Act → APPEALS AND REVISION

267 Amendment of assessment on appeal

Income Tax Act → APPEALS AND REVISION

268 Exclusion of time taken for copy

Income Tax Act → APPEALS AND REVISION

268A Filing of appeal or application for reference by income-tax authority

Income Tax Act → APPEALS AND REVISION

269 Definition of "High Court"

Income Tax Act → APPEALS AND REVISION

269A Definitions

Income Tax Act → APPEALS AND REVISION

269AB Registration of certain transactions

Income Tax Act → APPEALS AND REVISION

269B Competent authority

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269C Immovable property in respect of which proceedings for acquisition may be taken

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269D Preliminary notice

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269E Objections

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269F Hearing of objections

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269G Appeal against order for acquisition

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269H Appeal to High Court

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269I Vesting of property in Central Government

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269J Compensation

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269K Payment or deposit of compensation

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269L Assistance by Valuation Officers

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269M Powers of competent authority

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269N Rectification of mistakes

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269O Appearance by authorised representative or registered valuer

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269P Statement to be furnished in respect of transfers of immovable property

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269Q Chapter not to apply to transfers to relatives

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269R Properties liable for acquisition under this Chapter not to be acquired under other laws

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269RR Chapter not to apply where transfer of immovable property made after a certain date

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269S Chapter not to extend to State of Jammu and Kashmir

Income Tax Act → ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX

269SS Mode of taking or accepting certain loans and deposits

Income Tax Act → REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX

269ST No person shall receive an amount of three lakh rupees or more

Income Tax Act → REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX

269SU Acceptance of payment through prescribed electronic modes.

Income Tax Act → REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX

269T Mode of repayment of certain loans or deposits

Income Tax Act → REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX

269TT Mode of repayment of Special Bearer Bonds, 1991

Income Tax Act → REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX

269U Commencement of Chapter

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UA Definitions

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UB Appropriate authority

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UC Restrictions on transfer of immovable property

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UD Order by appropriate authority for purchase by Central Government of immovable property

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UE Vesting of property in Central Government

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UF Consideration for purchase of immovable property by Central Government

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UG Payment or deposit of consideration

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UI Powers of the appropriate authority

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UJ Rectification of mistakes

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UL Restrictions on registration, etc., of documents in respect of transfer of immovable property

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UM Immunity to transferor against claims of transferee for transfer

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UN Order of appropriate authority to be final and conclusive

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UO Chapter not to apply to certain transfers

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

269UP Chapter not to apply where transfer of immovable property effected after certain date

Income Tax Act → PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

27 Reference to High Court

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

270 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989

Income Tax Act → PENALTIES IMPOSABLE

270A Penalty for underreporting and misreporting of income

Income Tax Act → PENALTIES IMPOSABLE

270AA Immunity from imposition of penalty, etc

Income Tax Act → PENALTIES IMPOSABLE

271 DA Penalty for failiure to comply with provisions of section 269ST

Income Tax Act → PENALTIES IMPOSABLE

271 Failure to furnish returns, comply with notices, concealment of income, etc.

Income Tax Act → PENALTIES IMPOSABLE

271 GC Penalty for failure to submit statement under section 285.

Income Tax Act → PENALTIES IMPOSABLE

271 K Penalty for failure to furnish statements, etc.

Income Tax Act → PENALTIES IMPOSABLE

271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195

Income Tax Act → PENALTIES IMPOSABLE

271A Failure to keep, maintain or retain books of account, documents, etc.

Income Tax Act → PENALTIES IMPOSABLE

271AA Penalty for failure to keep and maintain information and document in respect of international transaction

Income Tax Act → PENALTIES IMPOSABLE

271AAA Penalty where search has been initiated

Income Tax Act → PENALTIES IMPOSABLE

271AAB Penalty where search has been initiated

Income Tax Act → PENALTIES IMPOSABLE

271AAC Penalty in respect of certain income

Income Tax Act → PENALTIES IMPOSABLE

271AAD Penalty for false entry, etc. in books of account.

Income Tax Act → PENALTIES IMPOSABLE

271AAE Benefits to related persons

Income Tax Act → PENALTIES IMPOSABLE

271B Failure to get accounts audited

Income Tax Act → PENALTIES IMPOSABLE

271BA Penalty for failure to furnish report under section 92E

Income Tax Act → PENALTIES IMPOSABLE

271BB Failure to subscribe to the eligible issue of capital

Income Tax Act → PENALTIES IMPOSABLE

271C Penalty for failure to deduct tax at source

Income Tax Act → PENALTIES IMPOSABLE

271CA Penalty for failure to collect tax at source

Income Tax Act → PENALTIES IMPOSABLE

271D Penalty for failure to comply with the provisions of section 269SS

Income Tax Act → PENALTIES IMPOSABLE

271DB

Income Tax Act → PENALTIES IMPOSABLE

271E Penalty for failure to comply with the provisions of section 269T

Income Tax Act → PENALTIES IMPOSABLE

271F Penalty for failure to furnish return of income

Income Tax Act → PENALTIES IMPOSABLE

271FA Penalty for failure to furnish statement of financial transaction or reportable account

Income Tax Act → PENALTIES IMPOSABLE

271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account

Income Tax Act → PENALTIES IMPOSABLE

271FAB Penalty for failure to furnish statement or information or document by an eligible investment fund

Income Tax Act → PENALTIES IMPOSABLE

271FB Penalty for failure to furnish return of fringe benefits

Income Tax Act → PENALTIES IMPOSABLE

271G Penalty for failure to furnish information or document under section 92D

Income Tax Act → PENALTIES IMPOSABLE

271GA Penalty for failure to furnish information or document under section 285A

Income Tax Act → PENALTIES IMPOSABLE

271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286

Income Tax Act → PENALTIES IMPOSABLE

271H. Penalty for failure to furnish statements, etc.

Income Tax Act → PENALTIES IMPOSABLE

271J Penalty for furnishing incorrect information in reports or certificates.

Income Tax Act → PENALTIES IMPOSABLE

272 Failure to give notice of discontinuance

Income Tax Act → PENALTIES IMPOSABLE

272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.

Income Tax Act → PENALTIES IMPOSABLE

272AA Penalty for failure to comply with the provisions of section 133B

Income Tax Act → PENALTIES IMPOSABLE

272B Penalty for failure to comply with the provisions of section 139A

Income Tax Act → PENALTIES IMPOSABLE

272BB Penalty for failure to comply with the provisions of section 203A

Income Tax Act → PENALTIES IMPOSABLE

272BBB Penalty for failure to comply with the provisions of section 206CA

Income Tax Act → PENALTIES IMPOSABLE

273 False estimate of, or failure to pay, advance tax

Income Tax Act → PENALTIES IMPOSABLE

273A Power to reduce or waive penalty, etc., in certain cases

Income Tax Act → PENALTIES IMPOSABLE

273AA Power of 8[Principal Commissioner or] Commissioner to grant immunity from penalty.

Income Tax Act → PENALTIES IMPOSABLE

273B Penalty not to be imposed in certain cases

Income Tax Act → PENALTIES IMPOSABLE

274 Procedure

Income Tax Act → PENALTIES IMPOSABLE

275 Bar of limitation for imposing penalties

Income Tax Act → PENALTIES IMPOSABLE

275A Contravention of order made under sub-section (3) of section 132

Income Tax Act → OFFENCES AND PROSECUTIONS

275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132

Income Tax Act → OFFENCES AND PROSECUTIONS

276 Removal, concealment, transfer or delivery of property to thwart tax recovery

Income Tax Act → OFFENCES AND PROSECUTIONS

276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178

Income Tax Act → OFFENCES AND PROSECUTIONS

276AA Failure to comply with the provisions of section 269AB or section 269-I

Income Tax Act → OFFENCES AND PROSECUTIONS

276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL

Income Tax Act → OFFENCES AND PROSECUTIONS

276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

Income Tax Act → OFFENCES AND PROSECUTIONS

276BB Failure to pay the tax collected at source

Income Tax Act → OFFENCES AND PROSECUTIONS

276C Wilful attempt to evade tax, etc.

Income Tax Act → OFFENCES AND PROSECUTIONS

276CC Failure to furnish returns of income

Income Tax Act → OFFENCES AND PROSECUTIONS

276CCC Failure to furnish return of income in search cases

Income Tax Act → OFFENCES AND PROSECUTIONS

276D Failure to produce accounts and documents

Income Tax Act → OFFENCES AND PROSECUTIONS

276DD Failure to comply with the provisions of section 269SS.

Income Tax Act → OFFENCES AND PROSECUTIONS

276E Failure to comply with the provisions of section 269T.

Income Tax Act → OFFENCES AND PROSECUTIONS

277 False statement in verification, etc.

Income Tax Act → OFFENCES AND PROSECUTIONS

277A Falsification of books of account or document, etc.

Income Tax Act → OFFENCES AND PROSECUTIONS

278 Abetment of false return, etc.

Income Tax Act → OFFENCES AND PROSECUTIONS

278A Punishment for second and subsequent offences

Income Tax Act → OFFENCES AND PROSECUTIONS

278AA Punishment not to be imposed in certain cases

Income Tax Act → OFFENCES AND PROSECUTIONS

278AB Power of Commissioner to grant immunity from prosecution

Income Tax Act → OFFENCES AND PROSECUTIONS

278B Offences by companies

Income Tax Act → OFFENCES AND PROSECUTIONS

278C Offences by Hindu undivided families

Income Tax Act → OFFENCES AND PROSECUTIONS

278D Presumption as to assets, books of account, etc., in certain cases

Income Tax Act → OFFENCES AND PROSECUTIONS

278E Presumption as to culpable mental state

Income Tax Act → OFFENCES AND PROSECUTIONS

279 Prosecution to be at instance of Chief Commissioner or Commissioner

Income Tax Act → OFFENCES AND PROSECUTIONS

279A Certain offences to be non-cognizable

Income Tax Act → OFFENCES AND PROSECUTIONS

279B Proof of entries in records or documents

Income Tax Act → OFFENCES AND PROSECUTIONS

27A Appeal to High Court

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

28 Hearing by High Court

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

280 Disclosure of particulars by public servants

Income Tax Act → OFFENCES AND PROSECUTIONS

280A Special Courts.

Income Tax Act → OFFENCES AND PROSECUTIONS

280A TO 280X [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988]

Income Tax Act → ANNUITY DEPOSITS

280B Offences triable by Special Court

Income Tax Act → OFFENCES AND PROSECUTIONS

280C Trial of offences as summons case

Income Tax Act → OFFENCES AND PROSECUTIONS

280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court

Income Tax Act → OFFENCES AND PROSECUTIONS

280Y TO 280ZE [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]

Income Tax Act → TAX CREDIT CERTIFICATES

281 Certain transfers to be void

Income Tax Act → MISCELLANEOUS

281A Effect of failure to furnish information in respect of properties held benami

Income Tax Act → MISCELLANEOUS

281B Provisional attachment to protect revenue in certain cases

Income Tax Act → MISCELLANEOUS

282 Service of notice generally

Income Tax Act → MISCELLANEOUS

282A Authentication of notices and other documents

Income Tax Act → MISCELLANEOUS

282B Allotment of Document Identification Number

Income Tax Act → MISCELLANEOUS

283 Service of notice when family is disrupted or firm, etc., is dissolved

Income Tax Act → MISCELLANEOUS

284 Service of notice in the case of discontinued business

Income Tax Act → MISCELLANEOUS

285 Submission of statement by a non-resident having liaison office

Income Tax Act → MISCELLANEOUS

285A Furnishing of information or douments by an Indian concern in certain cases

Income Tax Act → MISCELLANEOUS

285B Submission of statements by producers of cinematograph films

Income Tax Act → MISCELLANEOUS

285BA Obligation to furnish annual information return

Income Tax Act → MISCELLANEOUS

285BAA. (1) Any person, being a reporting entity

Income Tax Act → MISCELLANEOUS

285BB Annual information statement.

Income Tax Act → MISCELLANEOUS

286 Furnishing of report in respect of international group.

Income Tax Act → MISCELLANEOUS

287 Publication of information respecting assessees in certain cases

Income Tax Act → MISCELLANEOUS

287A Appearance by registered valuer in certain matters

Income Tax Act → MISCELLANEOUS

288 Appearance by authorised representative

Income Tax Act → MISCELLANEOUS

288A Rounding off of income

Income Tax Act → MISCELLANEOUS

288B Rounding off amount payable and refund due

Income Tax Act → MISCELLANEOUS

289 Receipt to be given

Income Tax Act → MISCELLANEOUS

29 Appeal to Supreme Court

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

290 Indemnity

Income Tax Act → MISCELLANEOUS

291 Power to tender immunity from prosecution

Income Tax Act → MISCELLANEOUS

292 Cognizance of offences

Income Tax Act → MISCELLANEOUS

292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply

Income Tax Act → MISCELLANEOUS

292B Return of income, etc., not to be invalid on certain grounds

Income Tax Act → MISCELLANEOUS

292BB Notice deemed to be valid in certain circumstances

Income Tax Act → MISCELLANEOUS

292C Presumption as to assets, books of account, etc.

Income Tax Act → MISCELLANEOUS

292CC Authorisation and assessment in case of search or requisition

Income Tax Act → MISCELLANEOUS

293 Bar of suits in civil courts

Income Tax Act → MISCELLANEOUS

293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils

Income Tax Act → MISCELLANEOUS

293B Power of Central Government or Board to condone delays in obtaining approval

Income Tax Act → MISCELLANEOUS

293C Power to withdraw approval

Income Tax Act → MISCELLANEOUS

293D Faceless approval or registration

Income Tax Act → MISCELLANEOUS

294 Act to have effect pending legislative provision for charge of tax

Income Tax Act → MISCELLANEOUS

294A Power to make exemption, etc., in relation to certain Union territories

Income Tax Act → MISCELLANEOUS

295 Power to make rules

Income Tax Act → MISCELLANEOUS

296 Rules and certain notifications to be placed before Parliament

Income Tax Act → MISCELLANEOUS

297 Repeals and savings

Income Tax Act → MISCELLANEOUS

298 Power to remove difficulties

Income Tax Act → MISCELLANEOUS

29A Tax to be paid notwithstanding reference, etc.

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

29B Definition of High Court

Wealth Tax Act → CHAPTER VI - Appeals, Revisions And References

3 "Previous year" defined

Income Tax Act → PRELIMINARY

3 Charge of wealth tax

Wealth Tax Act → Chapter

30 Notice of demand

Wealth Tax Act → CHAPTER VII - Payment And Recovery of Wealth -Tax

31 When tax, etc., payable and when assessee deemed in default

Wealth Tax Act → CHAPTER VII - Payment And Recovery of Wealth -Tax

32 Mode of recovery

Wealth Tax Act → CHAPTER VII - Payment And Recovery of Wealth -Tax

33 Liability of transferees of properties in certain cases

Wealth Tax Act → CHAPTER VII - Payment And Recovery of Wealth -Tax

34 Restrictions on registration of transfers of immovable property in certain cases

Wealth Tax Act → CHAPTER VII - Payment And Recovery of Wealth -Tax

34A Refunds

Wealth Tax Act → Refunds

34AA Appearance by registered valuers

Wealth Tax Act → CHAPTER VIIB - Registered Valuers

34AB Registration of valuers

Wealth Tax Act → CHAPTER VIIB - Registered Valuers

34AC Restrictions on practice as registered valuer

Wealth Tax Act → CHAPTER VIIB - Registered Valuers

34ACC Furnishing of particulars in certain cases

Wealth Tax Act → CHAPTER VIIB - Registered Valuers

34AD Removal from register of names of valuers and restoration

Wealth Tax Act → CHAPTER VIIB - Registered Valuers

34AE Existing registered valuers to apply afresh

Wealth Tax Act → CHAPTER VIIB - Registered Valuers

34B Transfers to defraud revenue to be void

Wealth Tax Act → CHAPTER VIII - Miscellaneous

34C Provisional attachment to protect revenue in certain cases

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35 Rectification of mistakes

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35-I Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35-O Presumption as to culpable mental state

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35A Wilful attempt to evade tax, etc.

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35B Failure to furnish returns of net wealth

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35C Failure to produce accounts, records, etc

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35D False statement in verification, etc., made under certain provisions of the Act

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35E False statement in verification mentioned in section 34AB

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35EE Failure to furnish particulars under section 34ACC

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35EEE Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35F Abetment of false return, etc.

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35G Punishment for second and subsequent offences

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35GA Power of Commissioner to grant immunity from prosecution

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35H Offences by Hindu undivided families

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35HA Offences by companies

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35J Certain offences to be non-cognizable

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35K Bar on prosecution and on inadmissibility of evidence in certain circumstances

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35L Jurisdiction of courts

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35M Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply

Wealth Tax Act → CHAPTER VIII - Miscellaneous

35N Presumption as to books of account, etc., in certain cases

Wealth Tax Act → CHAPTER VIII - Miscellaneous

4 Charge of income-tax

Income Tax Act → BASIS OF CHARGE

4 Net wealth to include certain assets

Wealth Tax Act → Chapter

5 Exemptions in respect of certain assets

Wealth Tax Act → Chapter

6 Exclusion of assets and debts outside India

Wealth Tax Act → Chapter

60 Transfer of income where there is no transfer of assets

Income Tax Act → INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

61 Revocable transfer of assets

Income Tax Act → INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

62 Transfer irrevocable for a specified period

Income Tax Act → INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

63 "Transfer" and "revocable transfer" defined

Income Tax Act → INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

64 Income of individual to include income of spouse, minor child, etc.

Income Tax Act → INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

65 Liability of person in respect of income included in the income of another person

Income Tax Act → INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

66 Total income

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

67A Method of computing a member's share in income of association of persons or body of individuals

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

68 Cash credits

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

69 Unexplained investments

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

69A Unexplained money, etc.

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

69B Amount of investments, etc., not fully disclosed in books of account

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

69C Unexplained expenditure, etc.

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

69D Amount borrowed or repaid on hundi

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

7 Value of assets, how to be determined

Wealth Tax Act → Chapter

70 Set off of loss from one source against income from another source under the same head of income

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

71 Set off of loss from one head against income from another

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

71A Transitional provisions for set off of loss under the head "Income from house property"

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

71B Carry forward and set off of loss from house property

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

72 Carry forward and set off of business losses

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

72AA Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

73 Losses in speculation business

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

73A Carry forward and set off of losses by specified business

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

74A Losses from certain specified sources falling under the head "income from other sources"

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

75 Losses of firms

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

78 Carry forward and set off of losses in case of change in constitution of firm or on succession

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

79 Carry forward and set off of losses in the case of certain companies

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

79A No set off of losses consequent to search, requisition and survey.

Income Tax Act → AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

8 Wealth-tax authorities and their jurisdiction

Wealth Tax Act → CHAPTER III

80A Deductions to be made in computing total income

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80AB Deductions to be made with reference to the income included in the gross total income

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80AC Deduction not to be allowed unless return furnished

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80B Definitions

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CC [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993]

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CCB Deduction in respect of investment made under Equity Linked Savings Scheme

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CCC Deduction in respect of contribution to certain pension funds

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CCD Deduction in respect of contribution to pension scheme of Central Government

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CCE Limit on deductions under sections 80C, 80CCC and 80CCD

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CCF Deduction in respect of subscription to long-term infrastructure bonds

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CCG Deduction in respect of investment made under an equity savings scheme

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80CCH Deduction in respect of contribution to agnipath scheme.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80D Deduction in respect of medical insurance premia

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80DD Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80DDB Deduction in respect of medical treatment, etc.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80E Deduction in respect of interest on loan taken for higher education

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80EE Deduction in respect of interest on loan taken for residential house property

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80EEA Deduction in respect of interest on loan taken for certain house property.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80EEB Deduction in respect of purchase of electric vehicle.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80F [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80FF [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981]

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80G. Deduction in respect of donations to certain funds, charitable institutions, etc.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80GG Deductions in respect of rents paid

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80GGA Deduction in respect of certain donations for scientific research or rural development

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80GGB Deduction in respect of contributions given by companies to political parties

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80GGC Deductions in respect of contributions given by any person to political parties

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80HHB Deduction in respect of profits and gains from projects outside India

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80HHBA Deduction in respect of profits and gains from housing projects in certain cases

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80HHC Deduction in respect of profits retained for export business

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80HHD Deduction in respect of earnings in convertible foreign exchange

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80HHE Deduction in respect of profits from export of computer software, etc.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80HHF Deduction in respect of profits and gains from export or transfer of film software, etc.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80IAC Special provision in respect of specified business

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings

Income Tax Act → DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

Decision of High Court or Supreme Court on the case stated. 260. (1) The High Court or the Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment 60 thereon containing the grounds on which such decision is founded, and a copy of t

Income Tax Act → APPEALS AND REVISION

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