Law Library
Income Tax Department of India
Income-tax Act, 1961-2017
INCOME-TAX ACT, 1961
[43 OF 1961]
[AS AMENDED BY FINANCE ACT, 2018]
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 2018
CHAPTER I – Preliminary
CHAPTER II – Basis of charge
CHAPTER III – Incomes which do not form part of total income
CHAPTER IV – Computation of total income
CHAPTER V – Income of other persons included in assessee’s 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 VII – Incomes forming part of total income on which no income-tax is payable
CHAPTER VIII – Rebates and reliefs
CHAPTER IX – Double Taxation Relief
CHAPTER X – Special provisions relating to avoidance of tax
CHAPTER XA – GENERAL ANTI-AVOIDANCE RULE
CHAPTER XI – Additional income-tax on undistributed profits
CHAPTER XII – Determination of tax in certain special cases
CHAPTER XIIA – Special provisions relating to certain incomes of non-residents
CHAPTER XIIB – Special provisions relating to certain companies
CHAPTER XIIBA – Special provisions relating to certain limited liability partnerships
CHAPTER XIIBB – Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
CHAPTER XIIBC – SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
CHAPTER XIIC – Special provisions relating to retail trade etc.
CHAPTER XIID – Special provisions relating to tax on distributed profits of domestic companies
CHAPTER XIIDA – SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
CHAPTER XIIE – Special provisions relating to tax on distributed income
CHAPTER XIIEA – SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
CHAPTER XIIEB – SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
CHAPTER XIIF – Special provisions relating to tax on income received from venture capital companies and venture capital funds
CHAPTER XIIFA – SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
CHAPTER XIIFB – SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
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 XIVA – Special provision for avoiding repetitive appeals
CHAPTER XIVB – Special procedure for assessment of search cases
CHAPTER XV – Liability in special cases
CHAPTER XVI – Special provisions applicable to firms
CHAPTER XVII – Collection and recovery of tax
CHAPTER XVIII – Relief respecting tax on dividends in certain cases
CHAPTER XIX – Refunds
CHAPTER XIXA – Settlement of cases
CHAPTER XIXB – Advance rulings
CHAPTER XX – Appeals and revision
CHAPTER XXA – Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
CHAPTER XXB – Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
CHAPTER XXC – Purchase by central government of immovable properties in certain cases of transfer
CHAPTER XXI – Penalties imposable
CHAPTER XXII – Offences and prosecutions
CHAPTER XXIIB – Tax credit certificates
CHAPTER XXIII – Miscellaneous
First Schedule
INSURANCE BUSINESS
Second Schedule
PROCEDURE FOR RECOVERY OF TAX
Third Schedule
PROCEDURE FOR DISTRAINT BY [ASSESSING OFFICER] [OR TAXRECOVERY OFFICER
Fourth Schedule
RECOGNISED PROVIDENT FUNDS
Fifth Schedule
LIST OF ARTICLES AND THINGS
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
CHAPTER I – Preliminary [ click ]
- Section – 1 : Short title, extent and commencement.
Section – 2 : Definitions
Section – 3 : “Previous year” defined
- Section – 4 : Charge of income-tax
Section – 5 : Scope of total income
Section – 5A : Apportionment of income between spouses governed by Portuguese Civil Code
Section – 6 : Residence in India
Section – 7 : Income deemed to be received
Section – 8 : Dividend income
Section – 9 : Income deemed to accrue or arise in India
Section – 9A : Certain activities not to constitute business connection in India
CHAPTER III – Incomes which do not form part of total income
- 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.
Section – 14 : Heads of income
Section – 14A : Expenditure incurred in relation to income not includible in total income
Section – 15 : Salaries
Section – 16 : Deductions from salaries
Section – 17 : “Salary”, “perquisite” and “profits in lieu of salary” defined
Section – 18 : [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
Section – 22 : Income from house property
Section – 23 : Annual value how determined
Section – 24 : Deductions from income from house property
Section – 25 : Amounts not deductible from income from house property
Section – 25A : Special provision for arrears of rent and unrealised rent received subsequently
Section – 26 : Property owned by co-owners
Section – 27 : “Owner of house property”, “annual charge”, etc., defined
Section – 28 : Profits and gains of business or profession
Section – 29 : Income from profits and gains of business or profession, how computed
Section – 30 : Rent, rates, taxes, repairs and insurance for buildings
Section – 31 : Repairs and insurance of machinery, plant and furniture
Section – 32 : Depreciation
Section – 32A : Investment allowance
Section – 32AB : Investment deposit account
Section – 32AC : Investment in new plant or machinery
Section – 32AD : Investment in new plant or machinery in notified backward areas in certain States
Section – 33 : Development rebate
Section – 33A : Development allowance
Section – 33AB : Tea development account, coffee development account and rubber development account
Section – 33ABA : Site Restoration Fund.
Section – 33AC : Reserves for shipping business.
Section – 33B : Rehabilitation allowance.
Section – 34 : Conditions for depreciation allowance and development rebate.
Section – 34A : Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies.
Section – 35 : Expenditure on scientific research
Section – 35A : Expenditure on acquisition of patent rights or copyrights.
Section – 35AB : Expenditure on know-how.
Section – 35ABA : Expenditure for obtaining right to use spectrum for telecommunication services.
Section – 35ABB : Expenditure for obtaining licence to operate telecommunication services.
Section – 35AC : Expenditure on eligible projects or schemes.
Section – 35AD : Deduction in respect of expenditure on specified business.
Section – 35B : Export markets development allowance.
Section – 35C : Agricultural development allowance.
Section – 35CC : Rural development allowance.
Section – 35CCA : Expenditure by way of payment to associations and institutions for carrying out rural development programmes.
Section – 35CCB : Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources.
Section – 35CCC : Expenditure on agricultural extension project.
Section – 35CCD : Expenditure on skill development project.
Section – 35D : Amortisation of certain preliminary expenses.
Section – 35DD : Amortisation of expenditure in case of amalgamation or demerger.
Section – 35DDA : Amortisation of expenditure incurred under voluntary retirement scheme.
Section – 35E : Deduction for expenditure on prospecting, etc., for certain minerals.
Section – 36 : Other deductions.
Section – 37 : General.
Section – 38 : Building, etc., partly used for business, etc., or not exclusively so used.
Section – 39 : Managing agency commission.
Section – 40 : Amounts not deductible.
Section – 40A : Expenses or payments not deductible in certain circumstances.
Section – 41 : Profits chargeable to tax
Section – 42 : Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Section – 43 : Definitions of certain terms relevant to income from profits and gains of business or profession
Section – 43A : Special provisions consequential to changes in rate of exchange of currency
Section – 43B : Certain deductions to be only on actual payment
Section – 43C : Special provision for computation of cost of acquisition of certain assets
Section – 43CA : Special provision for full value of consideration for transfer of assets other than capital assets in certain cases
Section – 43D : Special provision in case of income of public financial institutions, public companies, etc
Section – 44 : Insurance business
Section – 44A : Special provision for deduction in the case of trade, professional or similar association
Section – 44AA : Maintenance of accounts by certain persons carrying on profession or business
Section – 44AB : Audit of accounts of certain persons carrying on business or profession
Section – 44AC : Special provision for computing profits and gains from the business of trading in certain goods
Section – 44AD : Special provision for computing profits and gains of business on presumptive basis
Section – 44ADA : Special provision for computing profits and gains of profession on presumptive basis
Section – 44AE : Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Section – 44AF : Special provisions for computing profits and gains of retail business
Section – 44B : Special provision for computing profits and gains of shipping business in the case of non-residents
Section – 44BB : Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section – 44BBA : Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section – 44BBB : Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects.
Section – 44C : Deduction of head office expenditure in the case of non-residents.
Section – 44D : Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Section – 44DA : Special provision for computing income by way of royalties, etc., in case of non-residents
Section – 44DB : Special provision for computing deductions in the case of business reorganization of co-operative banks
Section – 45 : Capital gains
Section – 46 : Capital gains on distribution of assets by companies in liquidation.
Section – 46A : Capital gains on purchase by company of its own shares or other specified securities
Section – 47 : Transactions not regarded as transfer
Section – 47A : Withdrawal of exemption in certain cases
Section – 48 : Mode of computation
Section – 49 : Cost with reference to certain modes of acquisition
Section – 50 : Special provision for computation of capital gains in case of depreciable assets
Section – 50A : Special provision for cost of acquisition in case of depreciable asset.
Section – 50B : Special provision for computation of capital gains in case of slump sale.
Section – 50C : Special provision for full value of consideration in certain cases.
Section – 50CA : Special provision for full value of consideration for transfer of share other than quoted share
Section – 50D : Fair market value deemed to be full value of consideration in certain cases
Section – 51 : Advance money received.
Section – 52 : Consideration for transfer in cases of understatement.
Section – 53 : Exemption of capital gains from a residential house
Section – 54 : Profit on sale of property used for residence
Section – 54A : Relief of tax on capital gains in certain cases.
Section – 54C : Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
Section – 54D : Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Section – 54E : Capital gain on transfer of capital assets not to be charged in certain cases
Section – 54EA : Capital gain on transfer of long-term capital assets not to be charged in the case of investment in 55[specified securities]
Section – 54EB : Capital gain on transfer of long-term capital assets not to be charged in certain cases
Section – 54EC : Capital gain not to be charged on investment in certain bonds
Section – 54ED : Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
Section – 54EE : Capital gain not to be charged on investment in units of a specified fund
Section – 54F : Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
Section – 54G : Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section – 54GB : Capital gain on transfer of residential property not to be charged in certain cases
Section – 54H : Extension of time for acquiring new asset or depositing or investing amount of capital gain
Section – 55 : Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
Section – 55A : Reference to Valuation Officer
Section – 56 : Income from other sources
Section – 57 : Deductions
Section – 58 : Amounts not deductible
Section – 59 : Profits chargeable to tax
Section – 14A : Expenditure incurred in relation to income not includible in total income
Section – 15 : Salaries
Section – 16 : Deductions from salaries
Section – 17 : “Salary”, “perquisite” and “profits in lieu of salary” defined
Section – 18 : [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
Section – 22 : Income from house property
Section – 23 : Annual value how determined
Section – 24 : Deductions from income from house property
Section – 25 : Amounts not deductible from income from house property
Section – 25A : Special provision for arrears of rent and unrealised rent received subsequently
Section – 26 : Property owned by co-owners
Section – 27 : “Owner of house property”, “annual charge”, etc., defined
Section – 28 : Profits and gains of business or profession
Section – 29 : Income from profits and gains of business or profession, how computed
Section – 30 : Rent, rates, taxes, repairs and insurance for buildings
Section – 31 : Repairs and insurance of machinery, plant and furniture
Section – 32 : Depreciation
Section – 32A : Investment allowance
Section – 32AB : Investment deposit account
Section – 32AC : Investment in new plant or machinery
Section – 32AD : Investment in new plant or machinery in notified backward areas in certain States
Section – 33 : Development rebate
Section – 33A : Development allowance
Section – 33AB : Tea development account, coffee development account and rubber development account
Section – 33ABA : Site Restoration Fund.
Section – 33AC : Reserves for shipping business.
Section – 33B : Rehabilitation allowance.
Section – 34 : Conditions for depreciation allowance and development rebate.
Section – 34A : Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies.
Section – 35 : Expenditure on scientific research
Section – 35A : Expenditure on acquisition of patent rights or copyrights.
Section – 35AB : Expenditure on know-how.
Section – 35ABA : Expenditure for obtaining right to use spectrum for telecommunication services.
Section – 35ABB : Expenditure for obtaining licence to operate telecommunication services.
Section – 35AC : Expenditure on eligible projects or schemes.
Section – 35AD : Deduction in respect of expenditure on specified business.
Section – 35B : Export markets development allowance.
Section – 35C : Agricultural development allowance.
Section – 35CC : Rural development allowance.
Section – 35CCA : Expenditure by way of payment to associations and institutions for carrying out rural development programmes.
Section – 35CCB : Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources.
Section – 35CCC : Expenditure on agricultural extension project.
Section – 35CCD : Expenditure on skill development project.
Section – 35D : Amortisation of certain preliminary expenses.
Section – 35DD : Amortisation of expenditure in case of amalgamation or demerger.
Section – 35DDA : Amortisation of expenditure incurred under voluntary retirement scheme.
Section – 35E : Deduction for expenditure on prospecting, etc., for certain minerals.
Section – 36 : Other deductions.
Section – 37 : General.
Section – 38 : Building, etc., partly used for business, etc., or not exclusively so used.
Section – 39 : Managing agency commission.
Section – 40 : Amounts not deductible.
Section – 40A : Expenses or payments not deductible in certain circumstances.
Section – 41 : Profits chargeable to tax
Section – 42 : Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Section – 43 : Definitions of certain terms relevant to income from profits and gains of business or profession
Section – 43A : Special provisions consequential to changes in rate of exchange of currency
Section – 43B : Certain deductions to be only on actual payment
Section – 43C : Special provision for computation of cost of acquisition of certain assets
Section – 43CA : Special provision for full value of consideration for transfer of assets other than capital assets in certain cases
Section – 43D : Special provision in case of income of public financial institutions, public companies, etc
Section – 44 : Insurance business
Section – 44A : Special provision for deduction in the case of trade, professional or similar association
Section – 44AA : Maintenance of accounts by certain persons carrying on profession or business
Section – 44AB : Audit of accounts of certain persons carrying on business or profession
Section – 44AC : Special provision for computing profits and gains from the business of trading in certain goods
Section – 44AD : Special provision for computing profits and gains of business on presumptive basis
Section – 44ADA : Special provision for computing profits and gains of profession on presumptive basis
Section – 44AE : Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Section – 44AF : Special provisions for computing profits and gains of retail business
Section – 44B : Special provision for computing profits and gains of shipping business in the case of non-residents
Section – 44BB : Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section – 44BBA : Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section – 44BBB : Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects.
Section – 44C : Deduction of head office expenditure in the case of non-residents.
Section – 44D : Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Section – 44DA : Special provision for computing income by way of royalties, etc., in case of non-residents
Section – 44DB : Special provision for computing deductions in the case of business reorganization of co-operative banks
Section – 45 : Capital gains
Section – 46 : Capital gains on distribution of assets by companies in liquidation.
Section – 46A : Capital gains on purchase by company of its own shares or other specified securities
Section – 47 : Transactions not regarded as transfer
Section – 47A : Withdrawal of exemption in certain cases
Section – 48 : Mode of computation
Section – 49 : Cost with reference to certain modes of acquisition
Section – 50 : Special provision for computation of capital gains in case of depreciable assets
Section – 50A : Special provision for cost of acquisition in case of depreciable asset.
Section – 50B : Special provision for computation of capital gains in case of slump sale.
Section – 50C : Special provision for full value of consideration in certain cases.
Section – 50CA : Special provision for full value of consideration for transfer of share other than quoted share
Section – 50D : Fair market value deemed to be full value of consideration in certain cases
Section – 51 : Advance money received.
Section – 52 : Consideration for transfer in cases of understatement.
Section – 53 : Exemption of capital gains from a residential house
Section – 54 : Profit on sale of property used for residence
Section – 54A : Relief of tax on capital gains in certain cases.
Section – 54C : Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
Section – 54D : Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Section – 54E : Capital gain on transfer of capital assets not to be charged in certain cases
Section – 54EA : Capital gain on transfer of long-term capital assets not to be charged in the case of investment in 55[specified securities]
Section – 54EB : Capital gain on transfer of long-term capital assets not to be charged in certain cases
Section – 54EC : Capital gain not to be charged on investment in certain bonds
Section – 54ED : Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
Section – 54EE : Capital gain not to be charged on investment in units of a specified fund
Section – 54F : Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
Section – 54G : Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section – 54GB : Capital gain on transfer of residential property not to be charged in certain cases
Section – 54H : Extension of time for acquiring new asset or depositing or investing amount of capital gain
Section – 55 : Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
Section – 55A : Reference to Valuation Officer
Section – 56 : Income from other sources
Section – 57 : Deductions
Section – 58 : Amounts not deductible
Section – 59 : Profits chargeable to tax
CHAPTER V – Income of other persons included in assessee’s total income
- Section – 60 : Transfer of income where there is no transfer of assets
- Section – 61 : Revocable transfer of assets
- Section – 62 : Transfer irrevocable for a specified period
- Section – 63 : “Transfer” and “revocable transfer” defined
- Section – 64 : Income of individual to include income of spouse, minor child, etc
- Section – 65 : Liability of person in respect of income included in the income of another person
CHAPTER VI – Aggregation of income and set off or carry forward of loss
- Section – 66 : Total income
- Section – 67 : Method of computing a partner’s share in the income of the firm
- Section – 67A : Method of computing a member’s share in income of association of persons or body of individuals.
- Section – 68 : Cash credits
- Section – 69 : Unexplained investments
- Section – 69A : Unexplained money, etc
- Section – 69B : Amount of investments, etc., not fully disclosed in books of account
- Section – 69C : Unexplained expenditure, etc
- Section – 69D : Amount borrowed or repaid on hundi
- Section – 70 : Set off of loss from one source against income from another source under the same head of income
- Section – 71 : Set off of loss from one head against income from another
- Section – 71A : Transitional provisions for set off of loss under the head “Income from house property”
- Section – 71B : Carry forward and set off of loss from house property
- Section – 72 : Carry forward and set off of business losses
- Section – 72A : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
- Section – 72AA : Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases
- Section – 72AB : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
- Section – 73 : Losses in speculation business
- Section – 73A : Carry forward and set off of losses by specified business
- Section – 74 : Losses under the head “Capital gains”
- Section – 74A : Losses from certain specified sources falling under the head “Income from other sources”
- Section – 75 : Losses of firms
- Section – 78 : Carry forward and set off of losses in case of change in constitution of firm or on succession
- Section – 79 : Carry forward and set off of losses in the case of certain companies
- Section – 80 : Submission of return for losses
CHAPTER VIA – Deductions to be made in computing total income
- Section – 80A : Deductions to be made in computing total income
- Section – 80AA : Computation of deduction under section 80M
- Section – 80AB : Deductions to be made with reference to the income included in the gross total income
- Section – 80AC : Deduction not to be allowed unless return furnished
- Section – 80B : Definitions
- Section – 80C : Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
- Section – 80CC : Deduction in respect of investment in certain new shares
- Section – 80CCA : Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
- Section – 80CCB : Deduction in respect of investment made under Equity Linked Savings Scheme
- Section – 80CCC : Deduction in respect of contribution to certain pension funds
- Section – 80CCD : Deduction in respect of contribution to pension scheme of Central Government
- Section – 80CCE : Limit on deductions under sections 80C, 80CCC and 80CCD
- Section – 80CCF : Deduction in respect of subscription to long-term infrastructure bonds
- Section – 80CCG : Deduction in respect of investment made under an equity savings scheme
- Section – 80D : Deduction in respect of health insurance premia
- Section – 80DD : Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
- Section – 80DDB : Deduction in respect of medical treatment, etc.
- Section – 80E : Deduction in respect of interest on loan taken for higher education
- Section – 80EE : Deduction in respect of interest on loan taken for residential house property
- Section – 80F : Deduction in respect of educational expenses in certain cases
- Section – 80FF : Deduction in respect of expenses on higher education in certain cases
- Section – 80G : Deduction in respect of donations to certain funds, charitable institutions, etc.
- Section – 80GG : Deductions in respect of rents paid
- Section – 80GGA : Deduction in respect of certain donations for scientific research or rural development
- Section – 80GGB : Deduction in respect of contributions given by companies to political parties
- Section – 80GGC : Deduction in respect of contributions given by any person to political parties
- Section – 80H : Deduction in case of new industrial undertakings employing displaced persons, etc.
- Section – 80HH : Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
- Section – 80HHA : Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
- Section – 80HHB : Deduction in respect of profits and gains from projects outside India
- Section – 80HHBA : Deduction in respect of profits and gains from housing projects in certain cases
- Section – 80HHC : Deduction in respect of profits retained for export business
- Section – 80HHD : Deduction in respect of earnings in convertible foreign exchange
- Section – 80HHE : Deduction in respect of profits from export of computer software, etc.
- Section – 80HHF : Deduction in respect of profits and gains from export or transfer of film software, etc.
- Section – 80-I : Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
- Section – 80-IA : Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
- Section – 80-IAB : Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
- Section – 80-IAC : Special provision in respect of specified business
- Section – 80-IB : Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
- Section – 80-IBA : Deductions in respect of profits and gains from housing projects
- Section – 80-IC : Special provisions in respect of certain undertakings or enterprises in certain special category States
- Section – 80-ID : Deduction in respect of profits and gains from business of hotels and convention centres in specified area
- Section – 80-IE : Special provisions in respect of certain undertakings in North-Eastern States
- Section – 80J : Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases
- Section – 80JJ : Deduction in respect of profits and gains from business of poultry farming
- Section – 80JJA : Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
- Section – 80JJAA : Deduction in respect of employment of new employees
- Section – 80K : Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business
- Section – 80L : Deductions in respect of interest on certain securities, dividends, etc
- Section – 80LA : Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
- Section – 80M : Deduction in respect of certain inter-corporate dividends
- Section – 80MM : Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India
- Section – 80N : Deduction in respect of dividends received from certain foreign companies
- Section – 80-O : Deduction in respect of royalties, etc., from certain foreign enterprises
- Section – 80P : Deduction in respect of income of co-operative societies
- Section – 80Q : Deduction in respect of profits and gains from the business of publication of books
- Section – 80QQ : Deduction in respect of profits and gains from the business of publication of books
- Section – 80QQA : Deduction in respect of professional income of authors of text books in Indian languages
- Section – 80QQB : Deduction in respect of royalty income, etc., of authors of certain books other than text-books
- Section – 80R : Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc
- Section – 80RR : Deduction in respect of professional income from foreign sources in certain cases
- Section – 80RRA : Deduction in respect of remuneration received for services rendered outside India
- Section – 80RRB : Deduction in respect of royalty on patents
- Section – 80S : Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies
- Section – 80T : Deduction in respect of long-term capital gains in the case of assessees other than companies
- Section – 80TT : Deduction in respect of winnings from lottery
- Section – 80TTA : Deduction in respect of interest on deposits in savings account
- Section – 80U : Deduction in case of a person with disability
- Section – 80V : Deduction from gross total income of the parent in certain cases
- Section – 80VV : Deduction in respect of expenses incurred in connection with certain proceedings under the Act
CHAPTER VIII – Rebates and reliefs
- Section – 87 : Rebate to be allowed in computing income-tax
- Section – 87A : Rebate of income-tax in case of certain individuals
- Section – 88 : Rebate on life insurance premia, contribution to provident fund, etc
- Section – 88A : Rebate in respect of investment in certain new shares or units
- Section – 88B : Rebate of income-tax in case of individuals of sixty-five years or above
- Section – 88C : Rebate of income-tax in case of women below sixty-five years
- Section – 88D : Rebate of income-tax in case of certain individuals
- Section – 88E : Rebate in respect of securities transaction tax
- Section – 89 : Relief when salary, etc., is paid in arrears or in advance
- Section – 89A : Tax relief in relation to export turnover
CHAPTER IX – Double Taxation Relief
- Section – 90 : Agreement with foreign countries or specified territories
- Section – 90A : Adoption by Central Government of agreement between specified associations for double taxation relief
- Section – 91 : Countries with which no agreement exists
CHAPTER X – Special provisions relating to avoidance of tax
- Section – 92 : Computation of income from international transaction having regard to arm’s length price
- Section – 92A : Meaning of associated enterprise
- Section – 92B : Meaning of international transaction
- Section – 92BA : Meaning of specified domestic transaction
- Section – 92C : Computation of arm’s length price
- Section – 92CA : Reference to Transfer Pricing Officer
- Section – 92CB : Power of Board to make safe harbour rules
- Section – 92CC : Advance pricing agreement
- Section – 92CD : Effect to advance pricing agreement
- Section – 92CE : Secondary adjustment in certain cases
- Section – 92D : Maintenance and keeping of information and document by persons entering into an international transaction 55[or specified domestic transaction].
- Section – 92E : Report from an accountant to be furnished by persons entering into international transaction 61a[or specified domestic transaction].
- Section – 92F : Definitions of certain terms relevant to computation of arm’s length price, etc
- Section – 93 : Avoidance of income-tax by transactions resulting in transfer of income to non-residents
- Section – 94 : Avoidance of tax by certain transactions in securities
- Section – 94A : Special measures in respect of transactions with persons located in notified jurisdictional area
- Section – 94B : Limitation on interest deduction in certain cases
CHAPTER XA – GENERAL ANTI-AVOIDANCE RULE
- Section – 95 : Applicability of General Anti-Avoidance Rule
- Section – 96 : Impermissible avoidance arrangement
- Section – 97 : Arrangement to lack commercial substance
- Section – 98 : Consequences of impermissible avoidance arrangement
- Section – 99 : Treatment of connected person and accommodating party
- Section – 100 : Application of this Chapter
- Section – 101 : Framing of guidelines
- Section – 102 : Definitions
CHAPTER XI – Additional income-tax on undistributed profits
- Section – 104 : Income-tax on undistributed income of certain companies
- Section – 105 : Special provisions for certain companies
- Section – 106 : Period of limitation for making orders under section 104
- Section – 107 : Approval of Inspecting Assistant Commissioner for orders under section 104
- Section – 107A : Reduction of minimum distribution in certain cases
- Section – 108 : Savings for company in which public are substantially interested
- Section – 109 : “Distributable income”, “investment company” and “statutory percentage” defined
CHAPTER XII – Determination of tax in certain special cases
- Section – 110 : Determination of tax where total income includes income on which no tax is payable
- Section – 111 : Tax on accumulated balance of recognised provident fund
- Section – 111A : Tax on short-term capital gains in certain cases
- Section – 112 : Tax on long-term capital gains
- Section – 112A : Tax on interest on National Savings Certificates (First Issue)
- Section – 113 : Tax in the case of block assessment of search cases
- Section – 114 : Tax on capital gains in cases of assessees other than companies
- Section – 115 : Tax on capital gains in case of companies
- Section – 115A : Tax on dividends, royalty and technical service fees in the case of foreign companies
- Section – 115AB : Tax on income from units purchased in foreign currency or capital gains arising from their transfer
- Section – 115AC : Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
- Section – 115ACA : Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- Section – 115AD : Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
- Section – 115B : Tax on profits and gains of life insurance business
- Section – 115BA : Tax on income of certain domestic companies
- Section – 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
- Section – 115BBA : Tax on non-resident sportsmen or sports associations
- Section – 115BBB : Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
- Section – 115BBC : Anonymous donations to be taxed in certain cases
- Section – 115BBD : Tax on certain dividends received from foreign companies
- Section – 115BBDA : Tax on certain dividends received from domestic companies
- Section – 115BBE : Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D
- Section – 115BBF : Tax on income from patent
CHAPTER XIIA – Special provisions relating to certain incomes of non-residents
- Section – 115C : Definitions
- Section – 115D : Special provision for computation of total income of non-residents
- Section – 115E : Tax on investment income20 and long-term capital gains.
- Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
- Section – 115G : Return of income not to be filed in certain cases
- Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
- Section – 115-I : Chapter not to apply if the assessee so chooses
CHAPTER XIIB – Special provisions relating to certain companies
- Section – 115J : Special provisions relating to certain companies.
- Section – 115JA : Deemed income relating to certain companies
- Section – 115JAA : Tax credit in respect of tax paid on deemed income relating to certain companies
- Section – 115JB : Special provision for payment of tax by certain companies
CHAPTER XIIBA – Special provisions relating to certain limited liability partnerships
- Section – 115JC : Special provisions for payment of tax by certain persons other than a company
- Section – 115JD : Tax credit for alternate minimum tax
- Section – 115JE : Application of other provisions of this Act
- Section – 115JEE : Application of this Chapter to certain persons
- Section – 115JF : Interpretation in this Chapter
CHAPTER XIIC – Special provisions relating to retail trade etc.
- Section – 115K : Special provision for computation of income in certain cases
- Section – 115L : Return of income not to be filed in certain cases
- Section – 115M : Special provision for disallowance of deductions and rebate of income-tax
- Section – 115N : Bar of proceedings in certain cases
CHAPTER XIIG – Special provisions relating to income of shipping companies
- Section – 115V : Definitions
- Section – 115VA : Computation of profits and gains from the business of operating qualifying ships
- Section – 115VB : Operating ships
- Section – 115VC : Qualifying company
- Section – 115VD : Qualifying ship
- Section – 115VE : Manner of computation of income under tonnage tax scheme
- Section – 115VF : Tonnage income
- Section – 115VG : Computation of tonnage income
- Section – 115VH : Calculation in case of joint operation, etc.
- Section – 115VI : Relevant shipping income
- Section – 115VJ : Treatment of common costs
- Section – 115VK : Depreciation
- Section – 115VL : General exclusion of deduction and set off, etc.
- Section – 115VM : Exclusion of loss
- Section – 115VN : Chargeable gains from transfer of tonnage tax assets
- Section – 115V-O : Exclusion from provisions of section 115JB
- Section – 115VP : Method and time of opting for tonnage tax scheme
- Section – 115VQ : Period for which tonnage tax option to remain in force
- Section – 115VR : Renewal of tonnage tax scheme
- Section – 115VS : Prohibition to opt for tonnage tax scheme in certain cases
- Section – 115VT : Transfer of profits to Tonnage Tax Reserve Account
- Section – 115VU : Minimum training requirement for tonnage tax company
- Section – 115VV : Limit for charter in of tonnage
- Section – 115VW : Maintenance and audit of accounts
- Section – 115VX : Determination of tonnage
- Section – 115VY : Amalgamation
- Section – 115VZ : Demerger
- Section – 115VZA : Effect of temporarily ceasing to operate qualifying ships
- Section – 115VZB : Avoidance of tax
- Section – 115VZC : Exclusion from tonnage tax scheme
CHAPTER XIIH – Income-tax on fringe benefits
- Section – 115W : Definitions
- Section – 115WA : Charge of fringe benefit tax
- Section – 115WB : Fringe benefits
- Section – 115WC : Value of fringe benefits
- Section – 115WD : Return of fringe benefits
- Section – 115WE : Assessment
- Section – 115WF : Best judgment assessment
- Section – 115WG : Fringe benefits escaping assessment
- Section – 115WH : Issue of notice where fringe benefits have escaped assessment
- Section – 115WI : Payment of fringe benefit tax
- Section – 115WJ : Advance tax in respect of fringe benefits
- Section – 115WK : Interest for default in furnishing return of fringe benefits
- Section – 115WKA : Recovery of fringe benefit tax by the employer from the employee
- Section – 115WKB : Deemed payment of tax by employee
- Section – 115WL : Application of other provisions of this Act
- Section – 115WM : Chapter XII-H not to apply after a certain date
CHAPTER XIVB – Special procedure for assessment of search cases
- Section – 158B : Definitions
- Section – 158BA : Assessment of undisclosed income as a result of search
- Section – 158BB : Computation of undisclosed income of the block period
- Section – 158BC : Procedure for block assessment
- Section – 158BD : Undisclosed income of any other person
- Section – 158BE : Time limit for completion of block assessment
- Section – 158BF : Certain interests and penalties not to be levied or imposed
- Section – 158BFA : Levy of interest and penalty in certain cases
- Section – 158BG : Authority competent to make the block assessment
- Section – 158BH : Application of other provisions of this Act
- Section – 158BI : Chapter not to apply after certain date
CHAPTER XV – Liability in special cases
- Section – 159 : Legal representatives
- Section – 160 : Representative assessee
- Section – 161 : Liability of representative assessee
- Section – 162 : Right of representative assessee to recover tax paid
- Section – 163 : Who may be regarded as agent
- Section – 164 : Charge69 of tax where share of beneficiaries unknown.
- Section – 164A : Charge of tax in case of oral trust
- Section – 165 : Case where part of trust income is chargeable
- Section – 166 : Direct assessment or recovery not barred
- Section – 167 : Remedies against property in cases of representative assessees
- Section – 167A : Charge of tax in the case of a firm
- Section – 167B : Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
- Section – 167C : Liability of partners of limited liability partnership in liquidation
- Section – 168 : Executors
- Section – 169 : Right of executor to recover tax paid
- Section – 170 : Succession to business otherwise than on death
- Section – 171 : Assessment after partition of a Hindu undivided family
- Section – 172 : Shipping business of non-residents
- Section – 173 : Recovery of tax in respect of non-resident from his assets
- Section – 174 : Assessment of persons leaving India
- Section – 174A : Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
- Section – 175 : Assessment of persons likely to transfer property to avoid tax
- Section – 176 : Discontinued business
- Section – 177 : Association dissolved or business discontinued
- Section – 178 : Company in liquidation
- Section – 179 : Liability of directors of private company in liquidation
- Section – 180 : Royalties or copyright fees for literary or artistic work
- Section – 180A : Consideration for know-how
- Section – 181 : Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
CHAPTER XVI – Special provisions applicable to firms
- Section – 182 : Assessment of registered firms
- Section – 183 : Assessment of unregistered firms
- Section – 184 : Assessment as a firm
- Section – 185 : Assessment when section 184 not complied with
- Section – 187 : Change in constitution of a firm
- Section – 188 : Succession of one firm by another firm
- Section – 188A : Joint and several liability of partners for tax payable by firm
- Section – 189 : Firm dissolved or business discontinued
- Section – 189A : Provisions applicable to past assessments of firms
CHAPTER XIX – Refunds
- Section – 237 : Refunds
- Section – 238 : Person entitled to claim refund in certain special cases
- Section – 239 : Form of claim for refund and limitation
- Section – 240 : Refund on appeal, etc
- Section – 241 : Power to withhold refund in certain cases
- Section – 241A : [Withholding of refund in certain cases
- Section – 242 : Correctness of assessment not to be questioned
- Section – 243 : Interest on delayed refunds
- Section – 244 : Interest on refund where no claim is needed
- Section – 244A : Interest on refunds
- Section – 245 : Set off of refunds against tax remaining payable
CHAPTER XIXA – Settlement of cases
- Section – 245A : Definitions
- Section – 245B : Income-tax Settlement Commission
- Section – 245BA : Jurisdiction and powers of Settlement Commission
- Section – 245BB : Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
- Section – 245BC : Power of Chairman to transfer cases from one Bench to another
- Section – 245BD : Decision to be by majority
- Section – 245C : Application for settlement of cases
- Section – 245D : Procedure on receipt of an application under section 245C
- Section – 245DD : Power of Settlement Commission to order provisional attachment to protect revenue
- Section – 245E : Power of Settlement Commission to reopen completed proceedings
- Section – 245F : Powers and procedure of Settlement Commission
- Section – 245G : Inspection, etc., of reports
- Section – 245H : Power of Settlement Commission to grant immunity from prosecution and penalty
- Section – 245HA : Abatement of proceeding before Settlement Commission
- Section – 245HAA : Credit for tax paid in case of abatement of proceedings
- Section – 245I : Order of settlement to be conclusive
- Section – 245J : Recovery of sums due under order of settlement
- Section – 245K : Bar on subsequent application for settlement
- Section – 245L : Proceedings before Settlement Commission to be judicial proceedings
- Section – 245M : Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
CHAPTER XIXB – Advance rulings
- Section – 245N : Definitions
- Section – 245O : Authority for Advance Rulings
- Section – 245P : Vacancies, etc., not to invalidate proceedings
- Section – 245Q : Application for advance ruling
- Section – 245R : Procedure on receipt of application
- Section – 245RR : Appellate authority not to proceed in certain cases
- Section – 245S : Applicability of advance ruling
- Section – 245T : Advance ruling to be void in certain circumstances
- Section – 245U : Powers of the Authority
- Section – 245V : Procedure of Authority
CHAPTER XXA – Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
- Section – 269A : Definitions
- Section – 269AB : Registration of certain transactions
- Section – 269B : Competent authority
- Section – 269C : Immovable property in respect of which proceedings for acquisition may be taken
- Section – 269D : Preliminary notice
- Section – 269E : Objections
- Section – 269F : Hearing of objections
- Section – 269G : Appeal against order for acquisition
- Section – 269H : Appeal to High Court
- Section – 269I : Vesting of property in Central Government
- Section – 269J : Compensation
- Section – 269K : Payment or deposit of compensation
- Section – 269L : Assistance by Valuation Officers
- Section – 269M : Powers of competent authority
- Section – 269N : Rectification of mistakes
- Section – 269O : Appearance by authorised representative or registered valuer
- Section – 269P : Statement to be furnished in respect of transfers of immovable property
- Section – 269Q : Chapter not to apply to transfers to relatives
- Section – 269R : Properties liable for acquisition under this Chapter not to be acquired under other laws
- Section – 269RR : Chapter not to apply where transfer of immovable property made after a certain date
- Section – 269S : Chapter not to extend to State of Jammu and Kashmir
CHAPTER XXC – Purchase by central government of immovable properties in certain cases of transfer
- Section – 269U : Commencement of Chapter
- Section – 269UA : Definitions
- Section – 269UB : Appropriate authority
- Section – 269UC : Restrictions on transfer of immovable property
- Section – 269UD : Order by appropriate authority for purchase by Central Government of immovable property
- Section – 269UE : Vesting of property in Central Government
- Section – 269UF : Consideration for purchase of immovable property by Central Government
- Section – 269UG : Payment or deposit of consideration
- Section – 269UH : Re-vesting of property in the transferor on failure of payment or deposit of consideration
- Section – 269UI : Powers of the appropriate authority
- Section – 269UJ : Rectification of mistakes
- Section – 269UK : Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
- Section – 269UL : Restrictions on registration, etc., of documents in respect of transfer of immovable property
- Section – 269UM : Immunity to transferor against claims of transferee for transfer
- Section – 269UN : Order of appropriate authority to be final and conclusive
- Section – 269UO : Chapter not to apply to certain transfers
- Section – 269UP : Chapter not to apply where transfer of immovable property effected after certain date
CHAPTER XXI – Penalties imposable
- Section – 270 : Failure to furnish information regarding securities, etc.
- Section – 270A : Penalty for under-reporting and misreporting of income
- Section – 270AA : Immunity from imposition of penalty, etc.
- Section – 271 : Failure to furnish returns, comply with notices, concealment of income, etc.
- Section – 271A : Failure to keep, maintain or retain books of account, documents, etc.
- Section – 271AA : Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
- Section – 271AAA : Penalty where search has been initiated
- Section – 271AAB : Penalty where search has been initiated
- Section – 271B : Failure to get accounts audited
- Section – 271BA : Penalty for failure to furnish report under section 92E
- Section – 271BB : Failure to subscribe to the eligible issue of capital
- Section – 271C : Penalty for failure to deduct tax at source
- Section – 271CA : Penalty for failure to collect tax at source
- Section – 271D : Penalty for failure to comply with the provisions of section 269SS
- Section – 271DA : Penalty for failure to comply with provisions of section 269ST
- Section – 271E : Penalty for failure to comply with the provisions of section 269T
- Section – 271F : Penalty for failure to furnish return of income
- Section – 271FA : Penalty for failure to furnish 90[statement of financial transaction or reportable account].
- Section – 271FAA : Penalty for furnishing inaccurate statement of financial transaction or reportable account
- Section – 271FAB : Penalty for failure to furnish statement or information or document by an eligible investment fund
- Section – 271FB : Penalty for failure to furnish return of fringe benefits
- Section – 271G : Penalty for failure to furnish information or document under section 92D
- Section – 271GA : Penalty for failure to furnish information or document under section 285A
- Section – 271GB : Penalty for failure to furnish report or for furnishing inaccurate report under section 286
- Section – 271H : Penalty for failure to furnish statements, etc.
- Section – 271-I : Penalty for failure to furnish information or furnishing inaccurate information under section 195
- Section – 272 : Failure to give notice of discontinuance
- Section – 272A : Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
- Section – 272AA : Penalty for failure to comply with the provisions of section 133B
- Section – 272B : Penalty for failure to comply with the provisions of section 139A.
- Section – 272BB : Penalty for failure to comply with the provisions of section 203A
- Section – 272BBB : Penalty for failure to comply with the provisions of section 206CA
- Section – 273 : False estimate of, or failure to pay, advance tax46.
- Section – 273A : Power to reduce or waive penalty, etc., in certain cases
- Section – 273AA : Power of 7[Principal Commissioner or] Commissioner to grant immunity from penalty.
- Section – 273B : Penalty not to be imposed in certain cases
- Section – 274 : Procedure
- Section – 275 : Bar of limitation for imposing penalties
- Section – 280Y : Definitions
- Section – 280ZA : Tax credit certificates for shifting of industrial undertaking from urban area
- Section – 280ZC : Tax credit certificate in relation to exports
- Section – 280ZD : Tax credit certificates in relation to increased production of certain goods
- Section – 280ZE : Tax credit certificate scheme
CHAPTER XXIII – Miscellaneous
- Section – 281 : Certain transfers to be void
- Section – 281A : Effect of failure to furnish information in respect of properties held benami
- Section – 281B : Provisional attachment to protect revenue in certain cases
- Section – 282 : Service of notice generally
- Section – 282A : Authentication of notices and other documents
- Section – 282B : Allotment of Document Identification Number
- Section – 283 : Service of notice when family is disrupted or firm, etc., is dissolved
- Section – 284 : Service of notice in the case of discontinued business
- Section – 285 : Submission of statement by a non-resident having liaison office
- Section – 285A : Furnishing of information or documents by an Indian concern in certain cases
- Section – 285B : Submission of statements by producers of cinematograph films
- Section – 285BA : Obligation to furnish statement of financial transaction or reportable account
- Section – 286 : Furnishing of report in respect of international group
- Section – 287 : Publication of information respecting assessees in certain cases
- Section – 287A : Appearance by registered valuer in certain matters
- Section – 288 : Appearance by authorised representative
- Section – 288A : Rounding off of income
- Section – 288B : Rounding off amount payable and refund due
- Section – 289 : Receipt to be given
- Section – 290 : Indemnity
- Section – 291 : Power to tender immunity from prosecution
- Section – 292 : Cognizance of offences
- Section – 292A : Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
- Section – 292B : Return of income, etc., not to be invalid on certain grounds
- Section – 292BB : Notice deemed to be valid in certain circumstances
- Section – 292C : Presumption as to assets, books of account, etc
- Section – 292CC : Authorisation and assessment in case of search or requisition
- Section – 293 : Bar of suits in civil courts
- Section – 293A : Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
- Section – 293B : Power of Central Government or Board to condone delays in obtaining approval
- Section – 293C : Power to withdraw approval
- Section – 294 : Act to have effect pending legislative provision for charge of tax
- Section – 294A : Power to make exemption, etc., in relation to certain Union territories
- Section – 295 : Power to make rules
- Section – 296 : Rules and certain notifications to be placed before Parliament
- Section – 297 : Repeals and savings
- Section – 298 : Power to remove difficulties
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
