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Income Tax Act

Under Direct Tax

Chapters (53)

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Chapter 0: SCHEDULES
5
Acts
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Sections
Acts in this chapter:
SCH I First Schedule
SCH II Second Schedule
SCH III Third Schedule
... and 2 more
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Chapter 1: PRELIMINARY
3
Acts
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Sections
Acts in this chapter:
1 Short Title and Commencement (1961)
3 "Previous year" defined
Definitions
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Chapter 10: SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
18
Acts
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Sections
Acts in this chapter:
92 Computation of income from international transaction having regard to arm's length price
92A Meaning of associated enterprise
92B Meaning of international transaction
... and 15 more
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Chapter 10A: GENERAL ANTI-AVOIDANCE RULE
7
Acts
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Sections
Acts in this chapter:
100 Application of Chapter
101 Framing of guidelines
102 Definitions
... and 4 more
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Chapter 11: ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
7
Acts
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Sections
Acts in this chapter:
104 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
105 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
106 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
... and 4 more
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Chapter 12: DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
31
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Sections
Acts in this chapter:
110 Determination of tax where total income includes income on which no tax is payable
111 Tax on accumulated balance of recognised provident fund
111A Tax on short-term capital gains in certain cases
... and 28 more
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Chapter 12A: SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
7
Acts
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Sections
Acts in this chapter:
115C Definitions
115D Special provision for computation of total income of non-residents
115E Tax on investment income and long-term capital gains
... and 4 more
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Chapter 12B: SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
4
Acts
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Sections
Acts in this chapter:
115J Special provisions relating to certain companies
115JA Deemed income relating to certain companies
115JAA Tax credit in respect of tax paid on deemed income relating to certain companies
... and 1 more
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Chapter 12BA: SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY
5
Acts
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Sections
Acts in this chapter:
115JC Special provisions for payment of tax by certain limited liability partnerships
115JD Tax credit for alternate minimum tax
115JE Application of other provisions of this Act
... and 2 more
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Chapter 12BB: SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
1
Acts
0
Sections
Acts in this chapter:
115JG Conversion of an Indian branch of Foreign Company into subsidiary Indian company
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Chapter 12BC: SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
1
Acts
0
Sections
Acts in this chapter:
115JH Foreign company said to be resident in India
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Chapter 12C: SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
4
Acts
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Sections
Acts in this chapter:
115K [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
115L [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998].
115M [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
... and 1 more
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Chapter 12D: SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
3
Acts
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Sections
Acts in this chapter:
115O Tax on distributed profits of domestic companies
115P Interest payable for non-payment of tax by domestic companies
115Q When company is deemed to be in default
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Chapter 12DA: SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES
3
Acts
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Sections
Acts in this chapter:
115QA Tax on distributed income to shareholders
115QB Interest payable for non-payment of tax by company
115QC When company is deemed to be assessee in default
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Chapter 12E: SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
3
Acts
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Sections
Acts in this chapter:
115R Tax on distributed income to unit holders
115S Interest payable for non-payment of tax
115T Unit Trust of India or mutual fund to be an assessee in default
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Chapter 12EA: SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
4
Acts
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Sections
Acts in this chapter:
115TA Tax on distributed income to investors
115TB Interest payable for non-payment of tax
115TC Securitisation trust to be assessee in default
... and 1 more
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Chapter 12EB: SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
3
Acts
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Sections
Acts in this chapter:
115TD Tax on accreted income
115TE Interest payable for non-payment of tax by trust or institution
115TF When trust or institution is deemed to be assessee in default
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Chapter 12F: SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
1
Acts
0
Sections
Acts in this chapter:
115U Tax on income in certain cases
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Chapter 12FA: SPECIAL PROVISIONS RELATING TO BUSINESS TRUST
2
Acts
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Sections
Acts in this chapter:
115UA Tax on income of unit holder and business trust
115UB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
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Chapter 12FB: SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
1
Acts
0
Sections
Acts in this chapter:
115UB Tax_on_income_of_investment_fund_and_its_unit_holders
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Chapter 12G: SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
29
Acts
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Sections
Acts in this chapter:
115V Definitions
115VA Computation of profits and gains from the business of operating qualifying ships
115VB Operating ships
... and 26 more
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Chapter 12H: INCOME-TAX ON FRINGE BENEFITS
17
Acts
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Sections
Acts in this chapter:
115W Definitions
115WA Charge of fringe benefit tax
115WB Fringe benefits
... and 14 more
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Chapter 13: INCOME-TAX AUTHORITIES
31
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Sections
Acts in this chapter:
116 Income-tax authorities
117 Appointment of income-tax authorities
118 Control of income-tax authorities
... and 28 more
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Chapter 14: PROCEDURE FOR ASSESSMENT
46
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Sections
Acts in this chapter:
139 Return of income
139A Permanent account number
139AA.Quoting of Aadhaar number.
... and 43 more
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Chapter 14A: SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
3
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Sections
Acts in this chapter:
158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
158AA Procedure when in an appeal by revenue an identical question of law is pending before supreme court
158AB Procedure where an identical question of law is pending before High Courts or Supreme Court.
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Chapter 14B: SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
12
Acts
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Sections
Acts in this chapter:
158B Definitions
158BA Assessment of undisclosed income as a result of search
158BB Computation of undisclosed income of the block period
... and 9 more
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Chapter 15: LIABILITY IN SPECIAL CASES
29
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Sections
Acts in this chapter:
160 Representative assessee
161 Liability of representative assessee
162 Right of representative assessee to recover tax paid
... and 26 more
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Chapter 16: SPECIAL PROVISIONS APPLICABLE TO FIRMS
9
Acts
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Sections
Acts in this chapter:
182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
184 Assessment as a firm
... and 6 more
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Chapter 17: COLLECTION AND RECOVERY OF TAX
111
Acts
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Sections
Acts in this chapter:
190 Deduction at source and advance payment
191 Direct payment
192 Salary
... and 108 more
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Chapter 18: RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
3
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Sections
Acts in this chapter:
235 Relief to shareholders in respect of agricultural income-tax attributable to dividends
236 Relief to company in respect of dividend paid out of past taxed profits
236A Relief to certain charitable institutions or funds in respect of certain dividends
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Chapter 19: REFUNDS
12
Acts
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Sections
Acts in this chapter:
237 Refunds
238 Person entitled to claim refund in certain special cases
239 Form of claim for refund and limitation
... and 9 more
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Chapter 19 AA: DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES
1
Acts
0
Sections
Acts in this chapter:
245MA Dispute Resolution Committee
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Chapter 19 B: ADVANCE RULINGS
13
Acts
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Sections
Acts in this chapter:
245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member.
245-OB Board for Advance Rulings
245N Definitions
... and 10 more
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Chapter 19A: SETTLEMENT OF CASES
21
Acts
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Sections
Acts in this chapter:
245A Definitions
245AA Interim Boards for Settlement.
245B Income-tax Settlement Commission
... and 18 more
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Chapter 2: BASIS OF CHARGE
9
Acts
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Sections
Acts in this chapter:
4 Charge of income-tax
Certain activities not to constitute business connection in India
Income deemed to accrue or arise in India
... and 6 more
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Chapter 20: APPEALS AND REVISION
33
Acts
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Sections
Acts in this chapter:
246 Appealable orders
246A Appealable orders before Commissioner (Appeals)
247 Appeal by partner
... and 30 more
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Chapter 20 A: ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
20
Acts
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Sections
Acts in this chapter:
269B Competent authority
269C Immovable property in respect of which proceedings for acquisition may be taken
269D Preliminary notice
... and 17 more
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Chapter 20 B: REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
5
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Sections
Acts in this chapter:
269SS Mode of taking or accepting certain loans and deposits
269ST No person shall receive an amount of three lakh rupees or more
269SU Acceptance of payment through prescribed electronic modes.
... and 2 more
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Chapter 20 C: PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
17
Acts
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Sections
Acts in this chapter:
269U Commencement of Chapter
269UA Definitions
269UB Appropriate authority
... and 14 more
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Chapter 21: PENALTIES IMPOSABLE
45
Acts
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Sections
Acts in this chapter:
270 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989
270A Penalty for underreporting and misreporting of income
270AA Immunity from imposition of penalty, etc
... and 42 more
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Chapter 22: OFFENCES AND PROSECUTIONS
32
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Sections
Acts in this chapter:
275A Contravention of order made under sub-section (3) of section 132
275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
276 Removal, concealment, transfer or delivery of property to thwart tax recovery
... and 29 more
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Chapter 22A: ANNUITY DEPOSITS
1
Acts
0
Sections
Acts in this chapter:
280A TO 280X [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988]
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Chapter 22B: TAX CREDIT CERTIFICATES
1
Acts
0
Sections
Acts in this chapter:
280Y TO 280ZE [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
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Chapter 23: MISCELLANEOUS
49
Acts
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Sections
Acts in this chapter:
281 Certain transfers to be void
281A Effect of failure to furnish information in respect of properties held benami
281B Provisional attachment to protect revenue in certain cases
... and 46 more
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Chapter 4: COMPUTATION OF TOTAL INCOME
7
Acts
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Sections
Acts in this chapter:
14 Heads of Income
14A Expenditure incurred in relation to income not includible in total income
15 Salaries
... and 4 more
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Chapter 5: INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME
6
Acts
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Sections
Acts in this chapter:
60 Transfer of income where there is no transfer of assets
61 Revocable transfer of assets
62 Transfer irrevocable for a specified period
... and 3 more
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Chapter 6: AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
25
Acts
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Sections
Acts in this chapter:
66 Total income
67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
67A Method of computing a member's share in income of association of persons or body of individuals
... and 22 more
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Chapter 6A: DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
78
Acts
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Sections
Acts in this chapter:
80A Deductions to be made in computing total income
80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
80AB Deductions to be made with reference to the income included in the gross total income
... and 75 more
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Chapter 6B: RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
1
Acts
0
Sections
Acts in this chapter:
80VVA [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
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Chapter 7: INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
3
Acts
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Sections
Acts in this chapter:
86 Share of member of an association of persons or body of individuals in the income of the association or body
86A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
Section81 to 85C Incomes forming part of total income on which no income-tax is payable
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Chapter 8: [REBATES AND RELIEFS]
10
Acts
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Sections
Acts in this chapter:
87 Rebate to be allowed in computing income-tax
87A Rebate of income-tax in case of certain individuals
88 Rebate on life insurance premia, contribution to provident fund, etc
... and 7 more
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Chapter 9: DOUBLE TAXATION RELIEF
3
Acts
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Sections
Acts in this chapter:
90 Agreement with foreign countries
90A Adoption by Central Government of agreements between specified associations for double taxation relief
91 Countries with which no agreement exists
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Chapter 3: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
15
Acts
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Sections
Acts in this chapter:
10B Special provisions in respect of newly established hundred per cent export-oriented undertakings
10BA Special provisions in respect of export of certain articles or things
10BB Meaning of computer programmes in certain cases
... and 12 more
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All Acts in Income Tax Act

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SCH I First Schedule
SCHEDULES 0 sections
SCH II Second Schedule
SCHEDULES 0 sections
SCH III Third Schedule
SCHEDULES 0 sections
SCH VI Sixth Schedule
SCHEDULES 0 sections
SCH XIV Fourteenth Schedule.
SCHEDULES 0 sections
1 Short Title and Commencement 1961
PRELIMINARY 1 0 sections
3 "Previous year" defined
PRELIMINARY 0 sections
Definitions
PRELIMINARY 0 sections
92 Computation of income from international transaction having regard to arm's length price
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92A Meaning of associated enterprise
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92B Meaning of international transaction
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92BA Meaning of specified domestic transaction
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92C Computation of arm's length price
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92CA Reference to Transfer Pricing Officer
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92CB Power of Board to make safe harbour rules
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92CC Advance pricing agreement
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92CD Effect to advance pricing agreement
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92CE Secondary adjustment in certain cases
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92D Maintenance and keeping of information and document by persons entering into an international transaction
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92E Report from an accountant to be furnished by persons entering into international transaction
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
92F Definitions of certain terms relevant to computation of arm's length price, etc
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
94 Avoidance of tax by certain transactions in securities
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
94A Special measures in respect of transactions with persons located in notified jurisdiction area
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
94B Limitation on interest deduction in certain cases
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
97 Arrangement to lack commercial substance
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 0 sections
100 Application of Chapter
GENERAL ANTI-AVOIDANCE RULE 0 sections
101 Framing of guidelines
GENERAL ANTI-AVOIDANCE RULE 0 sections
102 Definitions
GENERAL ANTI-AVOIDANCE RULE 0 sections
95 Applicability of General Anti-Avoidance Rule
GENERAL ANTI-AVOIDANCE RULE 0 sections
96 Impermissible avoidance arrangement
GENERAL ANTI-AVOIDANCE RULE 0 sections
98 Consequence of impermissible avoidance arrangement
GENERAL ANTI-AVOIDANCE RULE 0 sections
99 Treatment of connected person and accommodating party
GENERAL ANTI-AVOIDANCE RULE 0 sections
104 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS 0 sections
105 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS 0 sections
106 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS 0 sections
107 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS 0 sections
107A [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS 0 sections
108 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS 0 sections
109 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS 0 sections
110 Determination of tax where total income includes income on which no tax is payable
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
111 Tax on accumulated balance of recognised provident fund
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
111A Tax on short-term capital gains in certain cases
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
112 Tax on long-term capital gains
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
112A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
113 Tax in the case of block assessment of search cases
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115 BBDA Tax on certain dividends received from domestic companies
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115B Tax on profits and gains of life insurance business
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BA Tax on income of certain domestic companies
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BAA Tax on income of certain domestic companies.
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BAB Tax on income of certain new domestic manufacturing companies.
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BAC Tax on income of individuals and Hindu undivided family.
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BAD Tax on income of certain resident co-operative societies.
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BAE Tax on income of certain new manufacturing co-operative societies.
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
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
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBA Tax on non-resident sportsmen or sports associations
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBC Anonymous donations to be taxed in certain cases
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBD Tax on certain dividends received from foreign Companies
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBF Tax on income from patent
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBG Tax on income from transfer of carbon credits.
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBH Tax on income from virtual digital assets
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115BBI Specified income of certain institutions
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
‘115BBJ Tax on winnings from online games.
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES 0 sections
115C Definitions
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS 0 sections
115D Special provision for computation of total income of non-residents
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS 0 sections
115E Tax on investment income and long-term capital gains
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS 0 sections
115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS 0 sections
115G Return of income not to be filed in certain case
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS 0 sections
115H Benefit under Chapter to be available in certain cases even after the assessee becomes resident
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS 0 sections
115I Chapter not to apply if the assessee so chooses
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS 0 sections
115J Special provisions relating to certain companies
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES 0 sections
115JA Deemed income relating to certain companies
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES 0 sections
115JAA Tax credit in respect of tax paid on deemed income relating to certain companies
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES 0 sections
115JB Special provision for payment of tax by certain companies
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES 0 sections
115JC Special provisions for payment of tax by certain limited liability partnerships
SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY 0 sections
115JD Tax credit for alternate minimum tax
SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY 0 sections
115JE Application of other provisions of this Act
SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY 0 sections
115JEE Application of this Chapter to certain persons
SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY 0 sections
115JF Interpretation in this Chapter
SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY 0 sections
115JG Conversion of an Indian branch of Foreign Company into subsidiary Indian company
SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY 0 sections
115JH Foreign company said to be resident in India
SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA 0 sections
115K [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. 0 sections
115L [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998].
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. 0 sections
115M [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. 0 sections
115N [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. 0 sections
115O Tax on distributed profits of domestic companies
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES 0 sections
115P Interest payable for non-payment of tax by domestic companies
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES 0 sections
115Q When company is deemed to be in default
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES 0 sections
115QA Tax on distributed income to shareholders
SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES 0 sections
115QB Interest payable for non-payment of tax by company
SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES 0 sections
115QC When company is deemed to be assessee in default
SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES 0 sections
115R Tax on distributed income to unit holders
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME 0 sections
115S Interest payable for non-payment of tax
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME 0 sections
115T Unit Trust of India or mutual fund to be an assessee in default
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME 0 sections
115TA Tax on distributed income to investors
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS 0 sections
115TB Interest payable for non-payment of tax
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS 0 sections
115TC Securitisation trust to be assessee in default
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS 0 sections
115TCA Tax on income from securitisation trusts
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS 0 sections
115TD Tax on accreted income
SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS 0 sections
115TE Interest payable for non-payment of tax by trust or institution
SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS 0 sections
115TF When trust or institution is deemed to be assessee in default
SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS 0 sections
115U Tax on income in certain cases
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS 0 sections
115UA Tax on income of unit holder and business trust
SPECIAL PROVISIONS RELATING TO BUSINESS TRUST 0 sections
115UB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
SPECIAL PROVISIONS RELATING TO BUSINESS TRUST 0 sections
115UB Tax_on_income_of_investment_fund_and_its_unit_holders
SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS 0 sections
115V Definitions
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VA Computation of profits and gains from the business of operating qualifying ships
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VB Operating ships
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VC Qualifying company
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VD Qualifying ship
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VF Tonnage income
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VG Computation of tonnage income
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VH Calculation in case of joint operation, etc.
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VI Relevant shipping income
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VJ Treatment of common costs
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VK Depreciation
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VL General exclusion of deduction and set off, etc.
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VM Exclusion of loss
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VN Chargeable gains from transfer of tonnage tax assets
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VP Method and time of opting for tonnage tax scheme
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VQ Period for which tonnage tax option to remain in force
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VR Renewal of tonnage tax scheme
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VS Prohibition to opt for tonnage tax scheme in certain cases
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VT Transfer of profits to Tonnage Tax Reserve Account
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VU Minimum training requirement for tonnage tax company
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VV Limit for charter in of tonnage
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VW Maintenance and audit of accounts
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VX Determination of tonnage
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VY Amalgamation
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VZ Demerger
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VZA Effect of temporarily ceasing to operate qualifying ships
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VZB Avoidance of tax
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115VZC Exclusion from tonnage tax scheme
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
Chapter XIIH INCOME-TAX ON FRINGE BENEFITS
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES 0 sections
115W Definitions
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WA Charge of fringe benefit tax
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WB Fringe benefits
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WC Value of fringe benefits
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WD Return of fringe benefits
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WE Assessment
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WF Best judgment assessment
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WG Fringe benefits escaping assessment
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WH Issue of notice where fringe benefits have escaped assessment
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WI Payment of fringe benefit tax
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WJ Advance tax in respect of fringe benefits
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WK Interest for default in furnishing return of fringe benefits
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WKA Recovery of fringe benefit tax by the employer from the employee
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WKB Deemed payment of tax by employee
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WL Application of other provisions of this Act
INCOME-TAX ON FRINGE BENEFITS 0 sections
115WM Chapter XII-H not to apply after a certain date
INCOME-TAX ON FRINGE BENEFITS 0 sections
123 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
INCOME-TAX ON FRINGE BENEFITS 0 sections
116 Income-tax authorities
INCOME-TAX AUTHORITIES 0 sections
117 Appointment of income-tax authorities
INCOME-TAX AUTHORITIES 0 sections
118 Control of income-tax authorities
INCOME-TAX AUTHORITIES 0 sections
119 Instructions to subordinate authorities
INCOME-TAX AUTHORITIES 0 sections
119A Taxpayer’s Charter
INCOME-TAX AUTHORITIES 0 sections
120 Jurisdiction of income-tax authorities
INCOME-TAX AUTHORITIES 0 sections
121A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4,1988]
INCOME-TAX AUTHORITIES 0 sections
122 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
INCOME-TAX AUTHORITIES 0 sections
124 Jurisdiction of Assessing Officers
INCOME-TAX AUTHORITIES 0 sections
125 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
INCOME-TAX AUTHORITIES 0 sections
125A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
INCOME-TAX AUTHORITIES 0 sections
126 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
INCOME-TAX AUTHORITIES 0 sections
127 Power to transfer cases
INCOME-TAX AUTHORITIES 0 sections
129 Change of incumbent of an office
INCOME-TAX AUTHORITIES 0 sections
130 The Central Government may make a scheme, by notification in the Official Gazette
INCOME-TAX AUTHORITIES 0 sections
130 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
INCOME-TAX AUTHORITIES 0 sections
130A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
INCOME-TAX AUTHORITIES 0 sections
131 Power regarding discovery, production of evidence, etc.
INCOME-TAX AUTHORITIES 0 sections
132 Search and seizure
INCOME-TAX AUTHORITIES 0 sections
132A Powers to requisition books of account, etc.
INCOME-TAX AUTHORITIES 0 sections
132B Application of seized or requisitioned assets
INCOME-TAX AUTHORITIES 0 sections
133 Power to call for information
INCOME-TAX AUTHORITIES 0 sections
133A Power of survey
INCOME-TAX AUTHORITIES 0 sections
133B Power to collect certain information
INCOME-TAX AUTHORITIES 0 sections
133C Power to call for information by prescribed income-tax authority
INCOME-TAX AUTHORITIES 0 sections
134 Power to inspect registers of companies
INCOME-TAX AUTHORITIES 0 sections
135 Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner
INCOME-TAX AUTHORITIES 0 sections
135A Faceless collection of information
INCOME-TAX AUTHORITIES 0 sections
136 Proceedings before income-tax authorities to be judicial proceedings
INCOME-TAX AUTHORITIES 0 sections
137 [OMITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964]
INCOME-TAX AUTHORITIES 0 sections
138 Disclosure of information respecting assessees
INCOME-TAX AUTHORITIES 0 sections
139 Return of income
PROCEDURE FOR ASSESSMENT 0 sections
139A Permanent account number
PROCEDURE FOR ASSESSMENT 0 sections
139AA.Quoting of Aadhaar number.
PROCEDURE FOR ASSESSMENT 0 sections
139B Scheme for submission of returns through Tax Return Preparers
PROCEDURE FOR ASSESSMENT 0 sections
139C Power of Board to dispense with furnishing documents, etc., with the return
PROCEDURE FOR ASSESSMENT 0 sections
139D Filing of return in electronic form
PROCEDURE FOR ASSESSMENT 0 sections
140 Return by whom to be verified.
PROCEDURE FOR ASSESSMENT 140 Return by whom to be verified. 0 sections
140A Self-assessment
PROCEDURE FOR ASSESSMENT 0 sections
140B Tax on updated return.
PROCEDURE FOR ASSESSMENT 0 sections
141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
PROCEDURE FOR ASSESSMENT 0 sections
141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
PROCEDURE FOR ASSESSMENT 0 sections
142 Inquiry before assessment
PROCEDURE FOR ASSESSMENT 0 sections
142A Estimation of value of assets by Valuation Officer
PROCEDURE FOR ASSESSMENT 0 sections
142B Faceless inquiry or Valuation
PROCEDURE FOR ASSESSMENT 0 sections
143 Assessment
PROCEDURE FOR ASSESSMENT 0 sections
144 Best judgment assessment
PROCEDURE FOR ASSESSMENT 0 sections
144A Power of Joint Commissioner to issue directions in certain cases
PROCEDURE FOR ASSESSMENT 0 sections
144B Faceless assessment
PROCEDURE FOR ASSESSMENT 0 sections
144B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
PROCEDURE FOR ASSESSMENT 0 sections
144BA Reference to Commissioner in certain cases
PROCEDURE FOR ASSESSMENT 0 sections
144C Reference to dispute resolution panel
PROCEDURE FOR ASSESSMENT 0 sections
145 Method of accounting
PROCEDURE FOR ASSESSMENT 0 sections
145A Method of accounting in certain cases
PROCEDURE FOR ASSESSMENT 0 sections
145B Taxability of certain income.
PROCEDURE FOR ASSESSMENT 0 sections
146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
PROCEDURE FOR ASSESSMENT 0 sections
147 Income escaping assessment
PROCEDURE FOR ASSESSMENT 0 sections
148 Issue of notice where income has escaped assessment
PROCEDURE FOR ASSESSMENT 0 sections
148A Conducting inquiry, providing opportunity before issue of notice under section 148.
PROCEDURE FOR ASSESSMENT 0 sections
148B Prior approval for assessment,reassessment or recomputation in certain cases.
PROCEDURE FOR ASSESSMENT 0 sections
149 Time limit for notice
PROCEDURE FOR ASSESSMENT 0 sections
150 Provision for cases where assessment is in pursuance of an order on appeal, etc.
PROCEDURE FOR ASSESSMENT 0 sections
151 Sanction for issue of notice
PROCEDURE FOR ASSESSMENT 0 sections
151A Faceless assessment of income escaping assessment
PROCEDURE FOR ASSESSMENT 0 sections
152 Other provisions
PROCEDURE FOR ASSESSMENT 0 sections
153 Time limit for completion of assessments and reassessments
PROCEDURE FOR ASSESSMENT 0 sections
153A Assessment in case of search or requisition
PROCEDURE FOR ASSESSMENT 0 sections
153B Time limit for completion of assessment under section 153A
PROCEDURE FOR ASSESSMENT 0 sections
153C Assessment of income of any other person
PROCEDURE FOR ASSESSMENT 0 sections
153D Prior approval necessary for assessment in cases of search or requisition
PROCEDURE FOR ASSESSMENT 0 sections
154 Rectification of mistake
PROCEDURE FOR ASSESSMENT 0 sections
155 Other amendments
PROCEDURE FOR ASSESSMENT 0 sections
156 Notice of demand
PROCEDURE FOR ASSESSMENT 0 sections
156A Modification and revision of notice in certain cases.
PROCEDURE FOR ASSESSMENT 0 sections
157 Intimation of loss
PROCEDURE FOR ASSESSMENT 0 sections
157A Faceless rectification, amendments and issuance of notice or intimation
PROCEDURE FOR ASSESSMENT 0 sections
158 Intimation of assessment of firm
PROCEDURE FOR ASSESSMENT 0 sections
158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS 0 sections
158AA Procedure when in an appeal by revenue an identical question of law is pending before supreme court
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS 0 sections
158AB Procedure where an identical question of law is pending before High Courts or Supreme Court.
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS 0 sections
158B Definitions
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BA Assessment of undisclosed income as a result of search
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BB Computation of undisclosed income of the block period
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BC Procedure for block assessment
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BD Undisclosed income of any other person
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BE Time limit for completion of block assessment
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BF Certain interests and penalties not to be levied or imposed
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BFA Levy of interest and penalty in certain cases
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BG Authority competent to make the block assessment
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BH Application of other provisions of this Act
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
158BI Chapter not to apply after certain date
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
159 Legal representatives
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES 0 sections
160 Representative assessee
LIABILITY IN SPECIAL CASES 0 sections
161 Liability of representative assessee
LIABILITY IN SPECIAL CASES 0 sections
162 Right of representative assessee to recover tax paid
LIABILITY IN SPECIAL CASES 0 sections
163 Who may be regarded as agent
LIABILITY IN SPECIAL CASES 0 sections
164 Charge of tax where share of beneficiaries unknown
LIABILITY IN SPECIAL CASES 0 sections
164A Charge of tax in case of oral trust
LIABILITY IN SPECIAL CASES 0 sections
165 Case where part of trust income is chargeable
LIABILITY IN SPECIAL CASES 0 sections
166 Direct assessment or recovery not barred
LIABILITY IN SPECIAL CASES 0 sections
167 Remedies against property in cases of representative assessees
LIABILITY IN SPECIAL CASES 0 sections
167A Charge of tax in the case of a firm
LIABILITY IN SPECIAL CASES 0 sections
167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
LIABILITY IN SPECIAL CASES 0 sections
167C Liability of partners of limited liability partnership in liquidation
LIABILITY IN SPECIAL CASES 0 sections
168 Executors
LIABILITY IN SPECIAL CASES 0 sections
169 Right of executor to recover tax paid
LIABILITY IN SPECIAL CASES 0 sections
170 Succession to business otherwise than on death
LIABILITY IN SPECIAL CASES 0 sections
170A Effect of order of tribunal or court in respect of business reorganisation.
LIABILITY IN SPECIAL CASES 0 sections
171 Assessment after partition of a Hindu undivided family
LIABILITY IN SPECIAL CASES 0 sections
172 Shipping business of non-residents
LIABILITY IN SPECIAL CASES 0 sections
173 Recovery of tax in respect of non-resident from his assets
LIABILITY IN SPECIAL CASES 0 sections
174 Assessment of persons leaving India
LIABILITY IN SPECIAL CASES 0 sections
174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
LIABILITY IN SPECIAL CASES 0 sections
175 Assessment of persons likely to transfer property to avoid tax
LIABILITY IN SPECIAL CASES 0 sections
176 Discontinued business
LIABILITY IN SPECIAL CASES 0 sections
177 Association dissolved or business discontinued
LIABILITY IN SPECIAL CASES 0 sections
178 Company in liquidation
LIABILITY IN SPECIAL CASES 0 sections
179 Liability of directors of private company in liquidation
LIABILITY IN SPECIAL CASES 0 sections
180 Royalties or copyright fees for literary or artistic work
LIABILITY IN SPECIAL CASES 0 sections
180A Consideration for know-how
LIABILITY IN SPECIAL CASES 0 sections
181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
LIABILITY IN SPECIAL CASES 0 sections
182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
184 Assessment as a firm
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
185 Assessment when section 184 not complied with
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
187 Change in constitution of a firm
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
188 Succession of one firm by another firm
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
188A Joint and several liability of partners for tax payable by firm
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
189 Firm dissolved or business discontinued
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
189A Provisions applicable to past assessments of firms
SPECIAL PROVISIONS APPLICABLE TO FIRMS 0 sections
190 Deduction at source and advance payment
COLLECTION AND RECOVERY OF TAX 0 sections
191 Direct payment
COLLECTION AND RECOVERY OF TAX 0 sections
192 Salary
COLLECTION AND RECOVERY OF TAX 0 sections
192A Payment of accumulated balance due to an employee
COLLECTION AND RECOVERY OF TAX 0 sections
193 Interest on securities
COLLECTION AND RECOVERY OF TAX 0 sections
194 Dividends
COLLECTION AND RECOVERY OF TAX 0 sections
194A Interest other than "Interest on securities"
COLLECTION AND RECOVERY OF TAX 0 sections
194B Winnings from lottery or crossword puzzle
COLLECTION AND RECOVERY OF TAX 0 sections
194BA Winnings from online games
COLLECTION AND RECOVERY OF TAX 0 sections
194BB Winnings from horse race
COLLECTION AND RECOVERY OF TAX 0 sections
194C Payments to contractors and sub-contractors
COLLECTION AND RECOVERY OF TAX 0 sections
194D Insurance commission
COLLECTION AND RECOVERY OF TAX 0 sections
194DA Payment in respect of life insurance policy
COLLECTION AND RECOVERY OF TAX 0 sections
194E Payments to non-resident sportsmen or sports associations
COLLECTION AND RECOVERY OF TAX 0 sections
194EE Payments in respect of deposits under National Savings Scheme, etc.
COLLECTION AND RECOVERY OF TAX 0 sections
194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
COLLECTION AND RECOVERY OF TAX 0 sections
194G Commission, etc., on the sale of lottery tickets.
COLLECTION AND RECOVERY OF TAX 0 sections
194H Commission or brokerage
COLLECTION AND RECOVERY OF TAX 0 sections
194I Rent
COLLECTION AND RECOVERY OF TAX 0 sections
194IA Payment on transfer of certain immovable property other than agricultural land
COLLECTION AND RECOVERY OF TAX 0 sections
194IB Payment of rent by certain individuals or Hindu undivided family.
COLLECTION AND RECOVERY OF TAX 0 sections
194IC Payment under specified agreement
COLLECTION AND RECOVERY OF TAX 0 sections
194J Fees for professional or technical services
COLLECTION AND RECOVERY OF TAX 0 sections
194K Income in respect of units
COLLECTION AND RECOVERY OF TAX 0 sections
194L Payment of compensation on acquisition of capital asset
COLLECTION AND RECOVERY OF TAX 0 sections
194LA Payment of compensation on acquisition of certain immovable property
COLLECTION AND RECOVERY OF TAX 0 sections
194LB Income by way of interest from infrastructure debt fund
COLLECTION AND RECOVERY OF TAX 0 sections
194LBA Certain income from units of a business trust
COLLECTION AND RECOVERY OF TAX 0 sections
194LBB Income in respect of units of investment fund.
COLLECTION AND RECOVERY OF TAX 0 sections
194LBC Income in respect of investment in securitisation trust.
COLLECTION AND RECOVERY OF TAX 0 sections
194LC Income by way of interest from Indian company
COLLECTION AND RECOVERY OF TAX 0 sections
194M Payment of certain sums by certain individuals or Hindu undivided family.
COLLECTION AND RECOVERY OF TAX 0 sections
194N Payment of certain amounts in cash.
COLLECTION AND RECOVERY OF TAX 0 sections
194O Payment of certain sums by e-commerce operator to e-commerce participant.
COLLECTION AND RECOVERY OF TAX 0 sections
194P Deduction of tax in case of specified senior citizen
COLLECTION AND RECOVERY OF TAX 0 sections
194Q Deduction of tax at source on payment of certain sum for purchase of goods
COLLECTION AND RECOVERY OF TAX 0 sections
194R Deduction of tax on benefit of perquisite in respect of business or profession.
COLLECTION AND RECOVERY OF TAX 0 sections
194S Payment on transfer of virtual digital asset
COLLECTION AND RECOVERY OF TAX 0 sections
194T payment to partners of firms
COLLECTION AND RECOVERY OF TAX 0 sections
195 Other sums
COLLECTION AND RECOVERY OF TAX 0 sections
195A Income payable "net of tax"
COLLECTION AND RECOVERY OF TAX 0 sections
196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
COLLECTION AND RECOVERY OF TAX 0 sections
196A Income in respect of units of non-residents
COLLECTION AND RECOVERY OF TAX 0 sections
196B Income from units
COLLECTION AND RECOVERY OF TAX 0 sections
196C Income from foreign currency bonds or shares of Indian company
COLLECTION AND RECOVERY OF TAX 0 sections
196D Income of Foreign Institutional Investors from securities
COLLECTION AND RECOVERY OF TAX 0 sections
197 Certificate for deduction at lower rate
COLLECTION AND RECOVERY OF TAX 0 sections
197A No deduction to be made in certain cases
COLLECTION AND RECOVERY OF TAX 0 sections
197B Lower deduction in certain cases for a limited period
COLLECTION AND RECOVERY OF TAX 0 sections
198 Tax deducted is income received
COLLECTION AND RECOVERY OF TAX 0 sections
199 Credit for tax deducted
COLLECTION AND RECOVERY OF TAX 0 sections
200 Duty of person deducting tax
COLLECTION AND RECOVERY OF TAX 0 sections
200A Processing of statements of tax deducted at source
COLLECTION AND RECOVERY OF TAX 0 sections
201 Consequences of failure to deduct or pay
COLLECTION AND RECOVERY OF TAX 0 sections
202 Deduction only one mode of recovery
COLLECTION AND RECOVERY OF TAX 0 sections
203 Certificate for tax deducted
COLLECTION AND RECOVERY OF TAX 0 sections
203A Tax deduction and collection account number
COLLECTION AND RECOVERY OF TAX 0 sections
203AA Furnishing of statement of tax deducted
COLLECTION AND RECOVERY OF TAX 0 sections
204 Meaning of "person responsible for paying"
COLLECTION AND RECOVERY OF TAX 0 sections
205 Bar against direct demand on assessee
COLLECTION AND RECOVERY OF TAX 0 sections
206 Persons deducting tax to furnish prescribed returns
COLLECTION AND RECOVERY OF TAX 0 sections
206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
COLLECTION AND RECOVERY OF TAX 0 sections
206AA Requirement to furnish Permanent Account Number
COLLECTION AND RECOVERY OF TAX 0 sections
206AB Special provision for deduction of tax at source for non-filers of income-tax return.
COLLECTION AND RECOVERY OF TAX 0 sections
206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return
COLLECTION AND RECOVERY OF TAX 0 sections
206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
COLLECTION AND RECOVERY OF TAX 0 sections
206CA Tax collection account number
COLLECTION AND RECOVERY OF TAX 0 sections
206CB Processing of statements of tax collected at source
COLLECTION AND RECOVERY OF TAX 0 sections
206CC Requirement to furnish Permanent Account number by collectee.
COLLECTION AND RECOVERY OF TAX 0 sections
206CCA Special provision for collection of tax at source for non-filers of income-tax return.
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207 Liability for payment of advance tax
COLLECTION AND RECOVERY OF TAX 0 sections
208 Conditions of liability to pay advance tax
COLLECTION AND RECOVERY OF TAX 0 sections
209 Computation of advance tax
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209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
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210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
COLLECTION AND RECOVERY OF TAX 0 sections
211 Instalments of advance tax and due dates
COLLECTION AND RECOVERY OF TAX 0 sections
212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
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213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
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214 Interest payable by Government
COLLECTION AND RECOVERY OF TAX 0 sections
215 Interest payable by assessee
COLLECTION AND RECOVERY OF TAX 0 sections
216 Interest payable by assessee in case of under-estimate, etc.
COLLECTION AND RECOVERY OF TAX 0 sections
217 Interest payable by assessee when no estimate made
COLLECTION AND RECOVERY OF TAX 0 sections
218 When assessee deemed to be in default
COLLECTION AND RECOVERY OF TAX 0 sections
219 Credit for advance tax
COLLECTION AND RECOVERY OF TAX 0 sections
220 When tax payable and when assessee deemed in default
COLLECTION AND RECOVERY OF TAX 0 sections
221 Penalty payable when tax in default
COLLECTION AND RECOVERY OF TAX 0 sections
222 Certificate to Tax Recovery Officer
COLLECTION AND RECOVERY OF TAX 0 sections
223 Tax Recovery Officer by whom recovery is to be effected
COLLECTION AND RECOVERY OF TAX 0 sections
224 Validity of certificate and cancellation or amendment thereof
COLLECTION AND RECOVERY OF TAX 0 sections
225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
COLLECTION AND RECOVERY OF TAX 0 sections
226 Other modes of recovery
COLLECTION AND RECOVERY OF TAX 0 sections
227 Recovery through State Government
COLLECTION AND RECOVERY OF TAX 0 sections
228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]
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228A Recovery of tax in pursuance of agreements with foreign countries
COLLECTION AND RECOVERY OF TAX 0 sections
229 Recovery of penalties, fine, interest and other sums
COLLECTION AND RECOVERY OF TAX 0 sections
230 Tax clearance certificate
COLLECTION AND RECOVERY OF TAX 0 sections
230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]
COLLECTION AND RECOVERY OF TAX 0 sections
231 Faceless collection and recovery of tax
COLLECTION AND RECOVERY OF TAX 0 sections
231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
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232 Recovery by suit or under other law not affected
COLLECTION AND RECOVERY OF TAX 0 sections
233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
COLLECTION AND RECOVERY OF TAX 0 sections
234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
COLLECTION AND RECOVERY OF TAX 0 sections
234A Interest for defaults in furnishing return of income
COLLECTION AND RECOVERY OF TAX 0 sections
234B Interest for defaults in payment of advance tax
COLLECTION AND RECOVERY OF TAX 0 sections
234C Interest for deferment of advance tax
COLLECTION AND RECOVERY OF TAX 0 sections
234D Interest on excess refund
COLLECTION AND RECOVERY OF TAX 0 sections
234E Fee for defaults in furnishing statements
COLLECTION AND RECOVERY OF TAX 0 sections
234F Fee for default in furnishing return of income.
COLLECTION AND RECOVERY OF TAX 0 sections
234G Fee for default relating to statement or certificate.
COLLECTION AND RECOVERY OF TAX 0 sections
234H Fee for default relating to intimation of Aadhaar number
COLLECTION AND RECOVERY OF TAX 0 sections
241A. Withholding of refund in certain cases
COLLECTION AND RECOVERY OF TAX 0 sections
235 Relief to shareholders in respect of agricultural income-tax attributable to dividends
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES 0 sections
236 Relief to company in respect of dividend paid out of past taxed profits
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES 0 sections
236A Relief to certain charitable institutions or funds in respect of certain dividends
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES 0 sections
237 Refunds
REFUNDS 0 sections
238 Person entitled to claim refund in certain special cases
REFUNDS 0 sections
239 Form of claim for refund and limitation
REFUNDS 0 sections
239A Refund for denying liability to deduct tax in certain cases.
REFUNDS 0 sections
240 Refund on appeal, etc.
REFUNDS 0 sections
241 Power to withhold refund in certain cases
REFUNDS 0 sections
241A Withholding of refund in certain cases
REFUNDS 0 sections
242 Correctness of assessment not to be questioned
REFUNDS 0 sections
243 Interest on delayed refunds
REFUNDS 0 sections
244 Interest on refund where no claim is needed
REFUNDS 0 sections
244A Interest on refunds
REFUNDS 0 sections
245 Set off of refunds against tax remaining payable
REFUNDS 0 sections
245MA Dispute Resolution Committee
DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES 0 sections
245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member.
ADVANCE RULINGS 0 sections
245-OB Board for Advance Rulings
ADVANCE RULINGS 0 sections
245N Definitions
ADVANCE RULINGS 0 sections
245O Authority for Advance Rulings
ADVANCE RULINGS 0 sections
245P Vacancies, etc., not to invalidate proceedings
ADVANCE RULINGS 0 sections
245Q Application for advance ruling
ADVANCE RULINGS 0 sections
245R Procedure on receipt of application
ADVANCE RULINGS 0 sections
245RR Appellate authority not to proceed in certain cases
ADVANCE RULINGS 0 sections
245S Applicability of advance ruling
ADVANCE RULINGS 0 sections
245T Advance ruling to be void in certain circumstances
ADVANCE RULINGS 0 sections
245U Powers of the Authority
ADVANCE RULINGS 0 sections
245V Procedure of Authority
ADVANCE RULINGS 0 sections
245W Appeal
ADVANCE RULINGS 0 sections
245A Definitions
SETTLEMENT OF CASES 0 sections
245AA Interim Boards for Settlement.
SETTLEMENT OF CASES 0 sections
245B Income-tax Settlement Commission
SETTLEMENT OF CASES 0 sections
245BA Jurisdiction and powers of Settlement Commission
SETTLEMENT OF CASES 0 sections
245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
SETTLEMENT OF CASES 0 sections
245BC Power of Chairman to transfer cases from one Bench to another
SETTLEMENT OF CASES 0 sections
245BD Decision to be by majority
SETTLEMENT OF CASES 0 sections
245C Application for settlement of cases
SETTLEMENT OF CASES 0 sections
245D Procedure on receipt of an application under section 245C
SETTLEMENT OF CASES 0 sections
245DD Power of Settlement Commission to order provisional attachment to protect revenue
SETTLEMENT OF CASES 0 sections
245E Power of Settlement Commission to reopen completed proceedings
SETTLEMENT OF CASES 0 sections
245F Powers and procedure of Settlement Commission
SETTLEMENT OF CASES 0 sections
245G Inspection, etc., of reports
SETTLEMENT OF CASES 0 sections
245H Power of Settlement Commission to grant immunity from prosecution and penalty
SETTLEMENT OF CASES 0 sections
245HA Abatement of proceeding before Settlement Commission
SETTLEMENT OF CASES 0 sections
245HAA Credit for tax paid in case of abatement of proceedings
SETTLEMENT OF CASES 0 sections
245I Order of settlement to be conclusive
SETTLEMENT OF CASES 0 sections
245J Recovery of sums due under order of settlement
SETTLEMENT OF CASES 0 sections
245K Bar on subsequent application for settlement
SETTLEMENT OF CASES 0 sections
245L Proceedings before Settlement Commission to be judicial proceedings
SETTLEMENT OF CASES 0 sections
245M Option to withdraw pending application.
SETTLEMENT OF CASES 0 sections
4 Charge of income-tax
BASIS OF CHARGE 0 sections
Certain activities not to constitute business connection in India
BASIS OF CHARGE 0 sections
Income deemed to accrue or arise in India
BASIS OF CHARGE 0 sections
Income deemed to be received
BASIS OF CHARGE 7 0 sections
Income on receipt of capital asset or stock in trade by specified person from specified entity
BASIS OF CHARGE 0 sections
Residence in India
BASIS OF CHARGE 6 0 sections
Scope of total income
BASIS OF CHARGE 5 0 sections
Apportionment of income between spouses governed by Portuguese Civil Code
BASIS OF CHARGE 5A 0 sections
Dividend income
BASIS OF CHARGE 0 sections
246 Appealable orders
APPEALS AND REVISION 0 sections
246A Appealable orders before Commissioner (Appeals)
APPEALS AND REVISION 0 sections
247 Appeal by partner
APPEALS AND REVISION 0 sections
248 Appeal by person denying liability to deduct tax in certain cases
APPEALS AND REVISION 0 sections
249 Form of appeal and limitation
APPEALS AND REVISION 0 sections
250 Procedure in appeal
APPEALS AND REVISION 0 sections
251 Powers of the Commissioner (Appeals)
APPEALS AND REVISION 0 sections
252 Appellate Tribunal
APPEALS AND REVISION 0 sections
252A. Qualifications, terms and conditions of service of President, Vice- President and Member.
APPEALS AND REVISION 0 sections
253 Appeals to the Appellate Tribunal
APPEALS AND REVISION 0 sections
254 Orders of Appellate Tribunal
APPEALS AND REVISION 0 sections
255 Procedure of Appellate Tribunal
APPEALS AND REVISION 0 sections
256 Statement of case to the High Court
APPEALS AND REVISION 0 sections
257 Statement of case to Supreme Court in certain cases
APPEALS AND REVISION 0 sections
258 Power of High Court or Supreme Court to require statement to be amended
APPEALS AND REVISION 0 sections
259 Case before High Court to be heard by not less than two judges
APPEALS AND REVISION 0 sections
260A Appeal to High Court
APPEALS AND REVISION 0 sections
260B Case before High Court to be heard by not less than two Judges
APPEALS AND REVISION 0 sections
261 Appeal to Supreme Court
APPEALS AND REVISION 0 sections
262 Hearing before Supreme Court
APPEALS AND REVISION 0 sections
263 Revision of orders prejudicial to revenue
APPEALS AND REVISION 0 sections
264 Revision of other orders
APPEALS AND REVISION 0 sections
264A Faceless revision of orders
APPEALS AND REVISION 0 sections
264B Faceless effect of orders
APPEALS AND REVISION 0 sections
265 Tax to be paid notwithstanding reference, etc.
APPEALS AND REVISION 0 sections
266 Execution for costs awarded by Supreme Court
APPEALS AND REVISION 0 sections
267 Amendment of assessment on appeal
APPEALS AND REVISION 0 sections
268 Exclusion of time taken for copy
APPEALS AND REVISION 0 sections
268A Filing of appeal or application for reference by income-tax authority
APPEALS AND REVISION 0 sections
269 Definition of "High Court"
APPEALS AND REVISION 0 sections
269A Definitions
APPEALS AND REVISION 0 sections
269AB Registration of certain transactions
APPEALS AND REVISION 0 sections
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
APPEALS AND REVISION 0 sections
269B Competent authority
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269C Immovable property in respect of which proceedings for acquisition may be taken
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269D Preliminary notice
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269E Objections
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269F Hearing of objections
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269G Appeal against order for acquisition
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269H Appeal to High Court
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269I Vesting of property in Central Government
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269J Compensation
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269K Payment or deposit of compensation
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269L Assistance by Valuation Officers
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269M Powers of competent authority
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269N Rectification of mistakes
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269O Appearance by authorised representative or registered valuer
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269P Statement to be furnished in respect of transfers of immovable property
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269Q Chapter not to apply to transfers to relatives
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269R Properties liable for acquisition under this Chapter not to be acquired under other laws
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269RR Chapter not to apply where transfer of immovable property made after a certain date
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269S Chapter not to extend to State of Jammu and Kashmir
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
Section 269SU Acceptance of payment through prescribed electronic modes.
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 0 sections
269SS Mode of taking or accepting certain loans and deposits
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX 0 sections
269ST No person shall receive an amount of three lakh rupees or more
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX 0 sections
269SU Acceptance of payment through prescribed electronic modes.
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX 0 sections
269T Mode of repayment of certain loans or deposits
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX 0 sections
269TT Mode of repayment of Special Bearer Bonds, 1991
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX 0 sections
269U Commencement of Chapter
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UA Definitions
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UB Appropriate authority
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UC Restrictions on transfer of immovable property
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UD Order by appropriate authority for purchase by Central Government of immovable property
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UE Vesting of property in Central Government
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UF Consideration for purchase of immovable property by Central Government
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UG Payment or deposit of consideration
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UI Powers of the appropriate authority
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UJ Rectification of mistakes
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UL Restrictions on registration, etc., of documents in respect of transfer of immovable property
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UM Immunity to transferor against claims of transferee for transfer
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UN Order of appropriate authority to be final and conclusive
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UO Chapter not to apply to certain transfers
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
269UP Chapter not to apply where transfer of immovable property effected after certain date
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 0 sections
270 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989
PENALTIES IMPOSABLE 0 sections
270A Penalty for underreporting and misreporting of income
PENALTIES IMPOSABLE 0 sections
270AA Immunity from imposition of penalty, etc
PENALTIES IMPOSABLE 0 sections
271 DA Penalty for failiure to comply with provisions of section 269ST
PENALTIES IMPOSABLE 0 sections
271 Failure to furnish returns, comply with notices, concealment of income, etc.
PENALTIES IMPOSABLE 0 sections
271 GC Penalty for failure to submit statement under section 285.
PENALTIES IMPOSABLE 0 sections
271 K Penalty for failure to furnish statements, etc.
PENALTIES IMPOSABLE 0 sections
271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195
PENALTIES IMPOSABLE 0 sections
271A Failure to keep, maintain or retain books of account, documents, etc.
PENALTIES IMPOSABLE 0 sections
271AA Penalty for failure to keep and maintain information and document in respect of international transaction
PENALTIES IMPOSABLE 0 sections
271AAA Penalty where search has been initiated
PENALTIES IMPOSABLE 0 sections
271AAB Penalty where search has been initiated
PENALTIES IMPOSABLE 0 sections
271AAC Penalty in respect of certain income
PENALTIES IMPOSABLE 0 sections
271AAD Penalty for false entry, etc. in books of account.
PENALTIES IMPOSABLE 0 sections
271AAE Benefits to related persons
PENALTIES IMPOSABLE 0 sections
271B Failure to get accounts audited
PENALTIES IMPOSABLE 0 sections
271BA Penalty for failure to furnish report under section 92E
PENALTIES IMPOSABLE 0 sections
271BB Failure to subscribe to the eligible issue of capital
PENALTIES IMPOSABLE 0 sections
271C Penalty for failure to deduct tax at source
PENALTIES IMPOSABLE 0 sections
271CA Penalty for failure to collect tax at source
PENALTIES IMPOSABLE 0 sections
271D Penalty for failure to comply with the provisions of section 269SS
PENALTIES IMPOSABLE 0 sections
271DB
PENALTIES IMPOSABLE 0 sections
271E Penalty for failure to comply with the provisions of section 269T
PENALTIES IMPOSABLE 0 sections
271F Penalty for failure to furnish return of income
PENALTIES IMPOSABLE 0 sections
271FA Penalty for failure to furnish statement of financial transaction or reportable account
PENALTIES IMPOSABLE 0 sections
271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account
PENALTIES IMPOSABLE 0 sections
271FAB Penalty for failure to furnish statement or information or document by an eligible investment fund
PENALTIES IMPOSABLE 0 sections
271FB Penalty for failure to furnish return of fringe benefits
PENALTIES IMPOSABLE 0 sections
271G Penalty for failure to furnish information or document under section 92D
PENALTIES IMPOSABLE 0 sections
271GA Penalty for failure to furnish information or document under section 285A
PENALTIES IMPOSABLE 0 sections
271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286
PENALTIES IMPOSABLE 0 sections
271H. Penalty for failure to furnish statements, etc.
PENALTIES IMPOSABLE 0 sections
271J Penalty for furnishing incorrect information in reports or certificates.
PENALTIES IMPOSABLE 0 sections
272 Failure to give notice of discontinuance
PENALTIES IMPOSABLE 0 sections
272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
PENALTIES IMPOSABLE 0 sections
272AA Penalty for failure to comply with the provisions of section 133B
PENALTIES IMPOSABLE 0 sections
272B Penalty for failure to comply with the provisions of section 139A
PENALTIES IMPOSABLE 0 sections
272BB Penalty for failure to comply with the provisions of section 203A
PENALTIES IMPOSABLE 0 sections
272BBB Penalty for failure to comply with the provisions of section 206CA
PENALTIES IMPOSABLE 0 sections
273 False estimate of, or failure to pay, advance tax
PENALTIES IMPOSABLE 0 sections
273A Power to reduce or waive penalty, etc., in certain cases
PENALTIES IMPOSABLE 0 sections
273AA Power of 8[Principal Commissioner or] Commissioner to grant immunity from penalty.
PENALTIES IMPOSABLE 0 sections
273B Penalty not to be imposed in certain cases
PENALTIES IMPOSABLE 0 sections
274 Procedure
PENALTIES IMPOSABLE 0 sections
275 Bar of limitation for imposing penalties
PENALTIES IMPOSABLE 0 sections
275A Contravention of order made under sub-section (3) of section 132
OFFENCES AND PROSECUTIONS 0 sections
275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
OFFENCES AND PROSECUTIONS 0 sections
276 Removal, concealment, transfer or delivery of property to thwart tax recovery
OFFENCES AND PROSECUTIONS 0 sections
276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
OFFENCES AND PROSECUTIONS 0 sections
276AA Failure to comply with the provisions of section 269AB or section 269-I
OFFENCES AND PROSECUTIONS 0 sections
276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
OFFENCES AND PROSECUTIONS 0 sections
276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
OFFENCES AND PROSECUTIONS 0 sections
276BB Failure to pay the tax collected at source
OFFENCES AND PROSECUTIONS 0 sections
276C Wilful attempt to evade tax, etc.
OFFENCES AND PROSECUTIONS 0 sections
276CC Failure to furnish returns of income
OFFENCES AND PROSECUTIONS 0 sections
276CCC Failure to furnish return of income in search cases
OFFENCES AND PROSECUTIONS 0 sections
276D Failure to produce accounts and documents
OFFENCES AND PROSECUTIONS 0 sections
276DD Failure to comply with the provisions of section 269SS.
OFFENCES AND PROSECUTIONS 0 sections
276E Failure to comply with the provisions of section 269T.
OFFENCES AND PROSECUTIONS 0 sections
277 False statement in verification, etc.
OFFENCES AND PROSECUTIONS 0 sections
277A Falsification of books of account or document, etc.
OFFENCES AND PROSECUTIONS 0 sections
278 Abetment of false return, etc.
OFFENCES AND PROSECUTIONS 0 sections
278A Punishment for second and subsequent offences
OFFENCES AND PROSECUTIONS 0 sections
278AA Punishment not to be imposed in certain cases
OFFENCES AND PROSECUTIONS 0 sections
278AB Power of Commissioner to grant immunity from prosecution
OFFENCES AND PROSECUTIONS 0 sections
278B Offences by companies
OFFENCES AND PROSECUTIONS 0 sections
278C Offences by Hindu undivided families
OFFENCES AND PROSECUTIONS 0 sections
278D Presumption as to assets, books of account, etc., in certain cases
OFFENCES AND PROSECUTIONS 0 sections
278E Presumption as to culpable mental state
OFFENCES AND PROSECUTIONS 0 sections
279 Prosecution to be at instance of Chief Commissioner or Commissioner
OFFENCES AND PROSECUTIONS 0 sections
279A Certain offences to be non-cognizable
OFFENCES AND PROSECUTIONS 0 sections
279B Proof of entries in records or documents
OFFENCES AND PROSECUTIONS 0 sections
280 Disclosure of particulars by public servants
OFFENCES AND PROSECUTIONS 0 sections
280A Special Courts.
OFFENCES AND PROSECUTIONS 0 sections
280B Offences triable by Special Court
OFFENCES AND PROSECUTIONS 0 sections
280C Trial of offences as summons case
OFFENCES AND PROSECUTIONS 0 sections
280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
OFFENCES AND PROSECUTIONS 0 sections
280A TO 280X [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988]
ANNUITY DEPOSITS 0 sections
280Y TO 280ZE [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
TAX CREDIT CERTIFICATES 0 sections
281 Certain transfers to be void
MISCELLANEOUS 0 sections
281A Effect of failure to furnish information in respect of properties held benami
MISCELLANEOUS 0 sections
281B Provisional attachment to protect revenue in certain cases
MISCELLANEOUS 0 sections
282 Service of notice generally
MISCELLANEOUS 0 sections
282A Authentication of notices and other documents
MISCELLANEOUS 0 sections
282B Allotment of Document Identification Number
MISCELLANEOUS 0 sections
283 Service of notice when family is disrupted or firm, etc., is dissolved
MISCELLANEOUS 0 sections
284 Service of notice in the case of discontinued business
MISCELLANEOUS 0 sections
285 Submission of statement by a non-resident having liaison office
MISCELLANEOUS 0 sections
285A Furnishing of information or douments by an Indian concern in certain cases
MISCELLANEOUS 0 sections
285B Submission of statements by producers of cinematograph films
MISCELLANEOUS 0 sections
285BA Obligation to furnish annual information return
MISCELLANEOUS 0 sections
285BAA. (1) Any person, being a reporting entity
MISCELLANEOUS 0 sections
285BB Annual information statement.
MISCELLANEOUS 0 sections
286 Furnishing of report in respect of international group.
MISCELLANEOUS 0 sections
287 Publication of information respecting assessees in certain cases
MISCELLANEOUS 0 sections
287A Appearance by registered valuer in certain matters
MISCELLANEOUS 0 sections
288 Appearance by authorised representative
MISCELLANEOUS 0 sections
288A Rounding off of income
MISCELLANEOUS 0 sections
288B Rounding off amount payable and refund due
MISCELLANEOUS 0 sections
289 Receipt to be given
MISCELLANEOUS 0 sections
290 Indemnity
MISCELLANEOUS 0 sections
291 Power to tender immunity from prosecution
MISCELLANEOUS 0 sections
292 Cognizance of offences
MISCELLANEOUS 0 sections
292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
MISCELLANEOUS 0 sections
292B Return of income, etc., not to be invalid on certain grounds
MISCELLANEOUS 0 sections
292BB Notice deemed to be valid in certain circumstances
MISCELLANEOUS 0 sections
292C Presumption as to assets, books of account, etc.
MISCELLANEOUS 0 sections
292CC Authorisation and assessment in case of search or requisition
MISCELLANEOUS 0 sections
293 Bar of suits in civil courts
MISCELLANEOUS 0 sections
293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
MISCELLANEOUS 0 sections
293B Power of Central Government or Board to condone delays in obtaining approval
MISCELLANEOUS 0 sections
293C Power to withdraw approval
MISCELLANEOUS 0 sections
293D Faceless approval or registration
MISCELLANEOUS 0 sections
294 Act to have effect pending legislative provision for charge of tax
MISCELLANEOUS 0 sections
294A Power to make exemption, etc., in relation to certain Union territories
MISCELLANEOUS 0 sections
295 Power to make rules
MISCELLANEOUS 0 sections
296 Rules and certain notifications to be placed before Parliament
MISCELLANEOUS 0 sections
297 Repeals and savings
MISCELLANEOUS 0 sections
298 Power to remove difficulties
MISCELLANEOUS 0 sections
SCH IV Fourth Schedule
MISCELLANEOUS 0 sections
SCH IX Ninth Schedule
MISCELLANEOUS 0 sections
SCH V Fifth Schedule
MISCELLANEOUS 0 sections
SCH VII Seventh Schedule
MISCELLANEOUS 0 sections
SCH VIII Eighth Schedule
MISCELLANEOUS 0 sections
SCH X Tenth Schedule
MISCELLANEOUS 0 sections
SCH XI Eleventh Schedule
MISCELLANEOUS 0 sections
SCH XII Twelfth Schedule
MISCELLANEOUS 0 sections
SCH XIII Thirteenth Schedule
MISCELLANEOUS 0 sections
14 Heads of Income
COMPUTATION OF TOTAL INCOME 0 sections
14A Expenditure incurred in relation to income not includible in total income
COMPUTATION OF TOTAL INCOME 0 sections
15 Salaries
COMPUTATION OF TOTAL INCOME 0 sections
16 Deductions from salaries
COMPUTATION OF TOTAL INCOME 0 sections
17 "Salary", "perquisite" and "profits in lieu of salary" defined
COMPUTATION OF TOTAL INCOME 0 sections
18 [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
COMPUTATION OF TOTAL INCOME 0 sections
19 ommited
COMPUTATION OF TOTAL INCOME 0 sections
60 Transfer of income where there is no transfer of assets
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME 0 sections
61 Revocable transfer of assets
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME 0 sections
62 Transfer irrevocable for a specified period
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME 0 sections
63 "Transfer" and "revocable transfer" defined
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME 0 sections
64 Income of individual to include income of spouse, minor child, etc.
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME 0 sections
65 Liability of person in respect of income included in the income of another person
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME 0 sections
66 Total income
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
67A Method of computing a member's share in income of association of persons or body of individuals
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
68 Cash credits
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
69 Unexplained investments
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
69A Unexplained money, etc.
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
69B Amount of investments, etc., not fully disclosed in books of account
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
69C Unexplained expenditure, etc.
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
69D Amount borrowed or repaid on hundi
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
70 Set off of loss from one source against income from another source under the same head of income
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
71 Set off of loss from one head against income from another
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
71A Transitional provisions for set off of loss under the head "Income from house property"
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
71B Carry forward and set off of loss from house property
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
72 Carry forward and set off of business losses
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
72AA Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
73 Losses in speculation business
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
73A Carry forward and set off of losses by specified business
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
74A Losses from certain specified sources falling under the head "income from other sources"
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
75 Losses of firms
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
78 Carry forward and set off of losses in case of change in constitution of firm or on succession
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
79 Carry forward and set off of losses in the case of certain companies
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
79A No set off of losses consequent to search, requisition and survey.
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS 0 sections
80A Deductions to be made in computing total income
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80AB Deductions to be made with reference to the income included in the gross total income
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80AC Deduction not to be allowed unless return furnished
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80B Definitions
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CC [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CCB Deduction in respect of investment made under Equity Linked Savings Scheme
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CCC Deduction in respect of contribution to certain pension funds
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CCD Deduction in respect of contribution to pension scheme of Central Government
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CCE Limit on deductions under sections 80C, 80CCC and 80CCD
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CCF Deduction in respect of subscription to long-term infrastructure bonds
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CCG Deduction in respect of investment made under an equity savings scheme
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80CCH Deduction in respect of contribution to agnipath scheme.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80D Deduction in respect of medical insurance premia
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80DD Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80DDB Deduction in respect of medical treatment, etc.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80E Deduction in respect of interest on loan taken for higher education
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80EE Deduction in respect of interest on loan taken for residential house property
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80EEA Deduction in respect of interest on loan taken for certain house property.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80EEB Deduction in respect of purchase of electric vehicle.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80F [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80FF [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80G. Deduction in respect of donations to certain funds, charitable institutions, etc.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80GG Deductions in respect of rents paid
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80GGA Deduction in respect of certain donations for scientific research or rural development
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80GGB Deduction in respect of contributions given by companies to political parties
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80GGC Deductions in respect of contributions given by any person to political parties
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80HHB Deduction in respect of profits and gains from projects outside India
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80HHBA Deduction in respect of profits and gains from housing projects in certain cases
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80HHC Deduction in respect of profits retained for export business
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80HHD Deduction in respect of earnings in convertible foreign exchange
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80HHE Deduction in respect of profits from export of computer software, etc.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80HHF Deduction in respect of profits and gains from export or transfer of film software, etc.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80IAC Special provision in respect of specified business
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80IBA Deductions in respect of profits and gains from housing projects
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80IC Special provisions in respect of certain undertakings or enterprises in certain special category States
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80IE Special provisions in respect of certain undertakings in North-Eastern States
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80J [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80JJ [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998].
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80JJAA Deduction in respect of employment of new workmen
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80K [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80L [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] ..
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80LA Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80M Deduction in respect of certain intercorporate dividends
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80M [OMITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004] .
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80MM [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80N [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80O Deduction in respect of royalties, etc., from certain foreign enterprises
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80P Deduction in respect of income of co-operative societies
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80PA. Deduction in respect of certain income of Producer Companies.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80Q Deduction in respect of profits and gains from the business of publication of books
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80QQ [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80QQA Deduction in respect of professional income of authors of text books in Indian languages
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80QQB Deduction in respect of royalty income, etc., of authors of certain books other than text books
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80RR Deduction in respect of professional income from foreign sources in certain cases
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80RRA Deduction in respect of remuneration received for services rendered outside India
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80RRB Deduction in respect of royalty on Patents
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80S [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80TT [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80TTA. Deduction in respect of interest on deposits in savings account.
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80TTB Deduction in respect of interest on deposits in case of senior citizens
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80U Deduction in case of a person with disability
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80V [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80VV [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME 0 sections
80VVA [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES 0 sections
86 Share of member of an association of persons or body of individuals in the income of the association or body
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE 0 sections
86A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE 86A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] 0 sections
Section81 to 85C Incomes forming part of total income on which no income-tax is payable
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE 0 sections
87 Rebate to be allowed in computing income-tax
[REBATES AND RELIEFS] 0 sections
87A Rebate of income-tax in case of certain individuals
[REBATES AND RELIEFS] 0 sections
88 Rebate on life insurance premia, contribution to provident fund, etc
[REBATES AND RELIEFS] 0 sections
88A [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.]
[REBATES AND RELIEFS] 0 sections
88B [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
[REBATES AND RELIEFS] 0 sections
88C [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
[REBATES AND RELIEFS] 0 sections
88D [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
[REBATES AND RELIEFS] 0 sections
88E Rebate in respect of securities transaction tax
[REBATES AND RELIEFS] 0 sections
89 Relief when salary, etc., is paid in arrears or in advance
[REBATES AND RELIEFS] 0 sections
89A Relief from taxation in income from retirement benefit account maintained in a notified country
[REBATES AND RELIEFS] 0 sections
90 Agreement with foreign countries
DOUBLE TAXATION RELIEF 0 sections
90A Adoption by Central Government of agreements between specified associations for double taxation relief
DOUBLE TAXATION RELIEF 0 sections
91 Countries with which no agreement exists
DOUBLE TAXATION RELIEF 0 sections
10B Special provisions in respect of newly established hundred per cent export-oriented undertakings
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
10BA Special provisions in respect of export of certain articles or things
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
10BB Meaning of computer programmes in certain cases
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
10C Special provision in respect of certain industrial undertakings in North-Eastern Region
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
11 Income from property held for charitable or religious purposes
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
12A Conditions for applicability of sections 11 and 12
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
12AA Procedure for registration
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
12AB Procedure for fresh registration.
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
12AC Merger of charitable trusts or institutions in certain cases.
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
13 Section 11 not to apply in certain cases
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
13A Special provision relating to incomes of political parties
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
13B Special provisions relating to voluntary contributions received by electoral trust
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 0 sections
Special provision in respect of newly established undertakings in free trade zone, etc
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 10A 0 sections
Special provisions in respect of newly established Units in Special Economic Zonesa
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 10AA 0 sections
Incomes not included in total income
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 10 0 sections
SubCategory Statistics
53
Chapters
5 + 3 + 18 + 7 + 7 + 31 + 7 + 4 + 5 + 1 + 1 + 4 + 3 + 3 + 3 + 4 + 3 + 1 + 2 + 1 + 29 + 17 + 31 + 46 + 3 + 12 + 29 + 9 + 111 + 3 + 12 + 1 + 13 + 21 + 9 + 33 + 20 + 5 + 17 + 45 + 32 + 1 + 1 + 49 + 7 + 6 + 25 + 78 + 1 + 3 + 10 + 3 + 15
Acts
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Sections
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Rules
Hierarchy Path
Direct Tax
Income Tax Act
Recently Added Chapters
Chapter 0: SCHEDULES 5 acts • Added: Aug 27, 2025
Chapter 1: PRELIMINARY 3 acts • Added: Jul 31, 2025
Chapter 10: SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX 18 acts • Added: Aug 21, 2025
Chapter 10A: GENERAL ANTI-AVOIDANCE RULE 7 acts • Added: Aug 21, 2025
Chapter 11: ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS 7 acts • Added: Aug 21, 2025
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