Income Tax Act 1961

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Income-tax Act, 1961-2017

INCOME-TAX ACT, 1961
[43 OF 1961]
[AS AMENDED BY FINANCE ACT, 2017]
An Act to consolidate and amend the law relating to income-tax and super-tax
BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :
As amended by Finance Act 2017

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CHAPTER I – Preliminary

 

CHAPTER IV – Computation of total income

 

CHAPTER VI – Aggregation of income and set off or carry forward of loss

 

CHAPTER VIA – Deductions to be made in computing total income

 

CHAPTER IX – Double Taxation Relief

CHAPTER XII – Determination of tax in certain special cases

 

CHAPTER XIIC – Special provisions relating to retail trade etc.

CHAPTER XIIG – Special provisions relating to income of shipping companies

 

CHAPTER XIIH – Income-tax on fringe benefits

CHAPTER XIII – Income-tax Authorities

 

CHAPTER XIV – Procedure for assessment

 

CHAPTER XV – Liability in special cases

 

CHAPTER XVII – Collection and recovery of tax

 

CHAPTER XIXA – Settlement of cases

CHAPTER XX – Appeals and revision

 

CHAPTER XXI – Penalties imposable

 

CHAPTER XXII – Offences and prosecutions

 

CHAPTER XXIII – Miscellaneous

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First Schedule

INSURANCE BUSINESS

Second Schedule

PROCEDURE FOR RECOVERY OF TAX

Third Schedule

PROCEDURE FOR DISTRAINT BY 32[ASSESSING OFFICER] 33[OR TAXRECOVERY OFFICER

Fourth Schedule

RECOGNISED PROVIDENT FUNDS

Fifth Schedule

LIST OF ARTICLES AND THINGS

Sixth Schedule

Sixth Schedule

Seventh Schedule

MINERALS

Eighth Schedule

LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES

Ninth Schedule

Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988

Tenth Schedule

Omitted by the Finance Act, 1999, w.e.f. 1-4-2000

Eleventh Schedule

LIST OF ARTICLES OR THINGS

Twelfth Schedule

PROCESSED MINERALS AND ORES

Thirteenth Schedule

LIST OF ARTICLES OR THINGS

Fourteenth Schedule

LIST OF ARTICLES OR THINGS OR OPERATIONS

APPENDIX

TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO ININCOME-TAX ACT

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