Income Tax Act 1961

 

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CODE OF CRIMINAL PROCEDURE (2) Income Tax Department of India 

 

 

 

 

 

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 [ click ]
 
  • Section – 10 : Incomes not included in total income
  • Section – 10A : Special provision in respect of newly established undertakings in free trade zone, etc.
  • Section – 10AA : Special provisions in respect of newly established Units in Special Economic Zones.
  • Section – 10B : Special provisions in respect of newly established hundred per cent export-oriented undertakings
  • Section – 10BA : Special provisions in respect of export of certain articles or things.
  • Section – 10BB : Meaning of computer programmes in certain cases.
  • Section – 10C : Special provision in respect of certain industrial undertakings in North- Eastern Region.
  • Section – 11 : Income13 from property held for charitable or religious purposes.
  • Section – 12 : Income of trusts or institutions from contributions.
  • Section – 12A : Conditions for applicability of sections 11 and 12.
  • Section – 12AA : Procedure for registration.
  • Section – 13 : Section 11 not to apply in certain cases.
  • Section – 13A : Special provision relating to incomes of political parties.
  • Section – 13B : Special provisions relating to voluntary contributions received by electoral trust.

 

 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 XV – Liability in special cases

 

CHAPTER XIXA – Settlement of cases

CHAPTER XXI – Penalties imposable

 

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 INCOME-TAX ACT

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