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| Income-tax Act, 1961 - Sections | |
| No. | Title |
| Section - 001 | Short title, extent and commencement |
| Section - 002 Part A | Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose" |
| Section - 002 Part B | Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" |
| Section - 002 Part C | Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" |
| Section - 003 | Previous year defined |
| Section - 004 | Charge of income-tax |
| Section - 005 | Scope of total income |
| Section - 005A | Apportionment of income between spouses governed by Portuguese Civil Code |
| Section - 006 | Residence in India |
| Section - 007 | Income deemed to be received |
| Section - 008 | Dividend income |
| Section - 009 | Income deemed to accrue or arise in India |
| Section - 010 Part A | Incomes not included in total income [Clause (1) to Clause (10D)] |
| Section - 010 Part B | Incomes not included in total income [Clause (11) to Clause (17)] |
| Section - 010 Part C | Incomes not included in total income [Clause (17A) to Clause (23C)] |
| Section - 010 Part D | Incomes not included in total income [Clause (23D) to Clause (44)] |
| Section - 010A | Special provision in respect of newly established undertakings in free trade zone, etc. |
| Section - 010AA | Special provisions in respect of newly established Units in Special Economic Zones. |
| Section - 010B | Special provisions in respect of newly established hundred per cent export-oriented undertakings |
| Section - 010BA | Special provisions in respect of export of certain articles or things. |
| Section - 010BB | Meaning of computer programmes in certain cases. |
| Section - 010C | Special provision in respect of certain industrial undertakings in North- Eastern Region. |
| Section - 011 | Income from property held for charitable or religious purposes. |
| Section - 012 | Income of trusts or institutions from contributions |
| Section - 012A | Conditions for applicability of sections 11 and 12 |
| Section - 012AA | Procedure for registration |
| Section - 013 | Section 11 not to apply in certain cases |
| Section - 013A | Special provision relating to incomes of political parties |
| Section - 013B | Special provisions relating to voluntary contributions received by electoral trust |
| Section - 014 | Heads of income |
| Section - 014A | Expenditure incurred in relation to income not includible in total income |
| Section - 015 | Salaries |
| Section - 016 | Deductions from salaries |
| Section - 017 | Salary, perquisite and profits in lieu of salary defined |
| Section - 018 | Omitted |
| Section - 019 | Omitted |
| Section - 020 | Omitted |
| Section - 021 | Omitted |
| Section - 022 | Income from house property |
| Section - 023 | Annual value how determined |
| Section - 024 | Deductions from income from house property |
| Section - 025 | Amounts not deductible from income from house property |
| Section - 025A | Special provision for cases where unrealised rent allowed as deduction is realised subsequently |
| Section - 025AA | Unrealised rent received subsequently to be charged to income-tax |
| Section - 025B | Special provision for arrears of rent received |
| Section - 026 | Property owned by co-owners |
| Section - 027 | Owner of house property, annual charge, etc., defined |
| Section - 028 | Profits and gains of business or profession |
| Section - 029 | Income from profits and gains of business or profession, how computed |
| Section - 030 | Rent, rates, taxes, repairs and insurance for buildings |
| Section - 031 | Repairs and insurance of machinery, plant and furniture |
| Section - 032 | Depreciation |
| Section - 032A | Investment allowance |
| Section - 032AB | Investment deposit account |
| Section - 033 | Development rebate |
| Section - 033A | Development allowance |
| Section - 033AB | Tea development account [,coffee development account and rubber development account |
| Section - 033ABA | Site Restoration Fund |
| Section - 033AC | Reserves for shipping business |
| Section - 033B | Rehabilitation allowance |
| Section - 034 | Conditions for depreciation allowance and development rebate |
| Section - 034A | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies |
| Section - 035 | Expenditure on scientific research |
| Section - 035A | Expenditure on acquisition of patent rights or copyrights |
| Section - 035AB | Expenditure on know-how |
| Section - 035ABB | Expenditure for obtaining licence to operate telecommunication services |
| Section - 035AC | Expenditure on eligible projects or schemes |
| Section - 035AD | Deduction in respect of expenditure on specified business. |
| Section - 035B | Export markets development allowance |
| Section - 035C | Agricultural development allowance |
| Section - 035CC | Rural development allowance |
| Section - 035CCA | Expenditure by way of payment to associations and institutions for carrying out rural development programmes |
| Section - 035CCB | Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources |
| Section - 035D | Amortisation of certain preliminary expenses |
| Section - 035DD | Amortisation of expenditure in case of amalgamation or demerger |
| Section - 035DDA | Amortisation of expenditure incurred under voluntary retirement scheme |
| Section - 035E | Deduction for expenditure on prospecting, etc., for certain minerals |
| Section - 036 | Other deductions |
| Section - 037 | General |
| Section - 038 | Building, etc., partly used for business, etc., or not exclusively so used |
| Section - 039 | Managing agency commission |
| Section - 040 | Amounts not deductible |
| Section - 040A | Expenses or payments not deductible in certain circumstances |
| Section - 041 | Profits chargeable to tax |
| Section - 042 | Special provision for deductions in the case of business for prospecting, etc., for mineral oil |
| Section - 043 | Definitions of certain terms relevant to income from profits and gains of business or profession |
| Section - 043A | Special provisions consequential to changes in rate of exchange of currency |
| Section - 043B | Certain deductions to be only on actual payment |
| Section - 043C | Special provision for computation of cost of acquisition of certain assets |
| Section - 043D | Special provision in case of income of public financial institutions, public companies, etc. |
| Section - 044 | Insurance business |
| Section - 044A | Special provision for deduction in the case of trade, professional or similar association |
| Section - 044AA | Maintenance of accounts by certain persons carrying on profession or business |
| Section - 044AB | Audit of accounts of certain persons carrying on business or profession |
| Section - 044AC | Special provision for computing profits and gains from the business of trading in certain goods |
| Section - 044AD | Special provision for computing profits and gains of business on presumptive basis. |
| Section - 044AE | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages |
| Section - 044AF | Special provisions for computing profits and gains of retail business |
| Section - 044B | Special provision for computing profits and gains of shipping business in the case of non-residents |
| Section - 044BB | Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils |
| Section - 044BBA | Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents |
| Section - 044BBB | Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects |
| Section - 044C | Deduction of head office expenditure in the case of non-residents |
| Section - 044D | Special provisions for computing income by way of royalties, etc., in the case of foreign companies |
| Section - 044DA | Special provision for computing income by way of royalties, etc., in case of non-residents |
| Section - 044DB | Special provision for computing deductions in the case of business reorganization of co-operative banks |
| Section - 045 | Capital gains |
| Section - 046 | Capital gains on distribution of assets by companies in liquidation |
| Section - 046A | Capital gains on purchase by company of its own shares or other specified securities |
| Section - 047 | Transactions not regarded as transfer |
| Section - 047A | Withdrawal of exemption in certain cases |
| Section - 048 | Mode of computation |
| Section - 049 | Cost with reference to certain modes of acquisition |
| Section - 050 | Special provision for computation of capital gains in case of depreciable assets |
| Section - 050A | Special provision for cost of acquisition in case of depreciable asset |
| Section - 050B | Special provision for computation of capital gains in case of slump sale |
| Section - 050C | Special provision for full value of consideration in certain cases |
| Section - 051 | Advance money received |
| Section - 052 | Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| Section - 053 | Exemption of capital gains from a residential house |
| Section - 054 | Profit on sale of property used for residence |
| Section - 054A | Relief of tax on capital gains in certain cases |
| Section - 054B | Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases |
| Section - 054C | Capital gain on transfer of jewellery held for personal use not to be charged in certain cases |
| Section - 054D | Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases |
| Section - 054E | Capital gain on transfer of capital assets not to be charged in certain cases |
| Section - 054EA | Capital gain on transfer of long-term capital assets not to be charged in the case of investment in [specified securities |
| Section - 054EB | Capital gain on transfer of long-term capital assets not to be charged in certain cases |
| Section - 054EC | Capital gain not to be charged on investment in certain bonds |
| Section - 054ED | Capital gain on transfer of certain listed securities or unit not to be charged in certain cases |
| Section - 054F | Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house |
| Section - 054G | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area |
| Section - 054GA | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone |
| Section - 054H | Extension of time for acquiring new asset or depositing or investing amount of capital gain |
| Section - 055 | Meaning of adjusted, cost of improvement and cost of acquisition |
| Section - 055A | Reference to Valuation Officer |
| Section - 056 | Income from other sources |
| Section - 057 | Deductions |
| Section - 058 | Amounts not deductible |
| Section - 059 | Profits chargeable to tax |
| Section - 060 | Transfer of income where there is no transfer of assets |
| Section - 061 | Revocable transfer of assets |
| Section - 062 | Transfer irrevocable for a specified period |
| Section - 063 | Transfer and revocable transfer defined |
| Section - 064 | Income of individual to include income of spouse, minor child, etc. |
| Section - 065 | Liability of person in respect of income included in the income of another person |
| Section - 066 | Total income |
| Section - 067 | Method of computing a partners share in the income of the firm |
| Section - 067A | Method of computing a members share in income of association of persons or body of individuals |
| Section - 068 | Cash credits |
| Section - 069 | Unexplained investments |
| Section - 069A | Unexplained money, etc. |
| Section - 069B | Amount of investments, etc., not fully disclosed in books of account |
| Section - 069C | Unexplained expenditure, etc. |
| Section - 069D | Amount borrowed or repaid on hundi |
| Section - 070 | Set off of loss from one source against income from another source under the same head of income |
| Section - 071 | Set off of loss from one head against income from another |
| Section - 071A | Transitional provisions for set off of loss under the head Income from house property |
| Section - 071B | Carry forward and set off of loss from house property |
| Section - 072 | Carry forward and set off of business losses |
| Section - 072A | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. |
| Section - 072AA | 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 - 072AB | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks |
| Section - 073 | Losses in speculation business |
| Section - 073A | Carry forward and set off losses by specified business |
| Section - 074 | Losses under the head Capital gains |
| Section - 074A | Losses from certain specified sources falling under the head Income from other sources |
| Section - 075 | Losses of firms |
| Section - 076 | OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993 |
| Section - 077 | OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993 |
| Section - 078 | Carry forward and set off of losses in case of change in constitution of firm or on succession |
| Section - 079 | Carry forward and set off of losses in the case of certain companies |
| Section - 080 | Submission of return for losses |
| Section - 080A | Deductions to be made in computing total income |
| Section - 080AA | Computation of deduction under section 80M |
| Section - 080AB | Deductions to be made with reference to the income included in the gross total income |
| Section - 080AC | Deduction not to be allowed unless return furnished |
| Section - 080B | Definitions |
| Section - 080C | Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. |
| Section - 080CC | Deduction in respect of investment in certain new shares |
| Section - 080CCA | Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan |
| Section - 080CCB | Deduction in respect of investment made under Equity Linked Savings Scheme |
| Section - 080CCC | Deduction in respect of contribution to certain pension funds |
| Section - 080CCD | Deduction in respect of contribution to pension scheme of Central Government |
| Section - 080CCE | Limit on deductions under sections 80C, 80CCC and 80CCD |
| Section - 080CCF | Deduction in respect of subscription to long-term infrastructure bonds. |
| Section - 080D | Deduction in respect of medical insurance premia |
| Section - 080DD | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability |
| Section - 080DDB | Deduction in respect of medical treatment, etc. |
| Section - 080E | Deduction in respect of interest on loan taken for higher education |
| Section - 080F | Deduction in respect of educational expenses in certain cases |
| Section - 080FF | Deduction in respect of expenses on higher education in certain cases |
| Section - 080G | Deduction in respect of donations to certain funds, charitable institutions, etc. |
| Section - 080GG | Deductions in respect of rents paid |
| Section - 080GGA | Deduction in respect of certain donations for scientific research or rural development |
| Section - 080GGB | Deduction in respect of contributions given by companies to political parties or an electoral trust |
| Section - 080GGC | Deduction in respect of contributions given by any person to political parties |
| Section - 080H | Deduction in case of new industrial undertakings employing displaced persons, etc. |
| Section - 080HH | Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas |
| Section - 080HHA | Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas |
| Section - 080HHB | Deduction in respect of profits and gains from projects outside India |
| Section - 080HHBA | Deduction in respect of profits and gains from housing projects in certain cases |
| Section - 080HHC | Deduction in respect of profits retained for export business |
| Section - 080HHD | Deduction in respect of earnings in convertible foreign exchange |
| Section - 080HHE | Deduction in respect of profits from export of computer software, etc. |
| Section - 080HHF | Deduction in respect of profits and gains from export or transfer of film software, etc. |
| Section - 080I | Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. |
| Section - 080IA | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. |
| Section - 080IAB | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |
| Section - 080IB | Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings |
| Section - 080IC | Special provisions in respect of certain undertakings or enterprises in certain special category States |
| Section - 080ID | Deduction in respect of profits and gains from business of hotels and convention centres in specified area |
| Section - 080IE | Special provisions in respect of certain undertakings in North-Eastern States |
| Section - 080J | Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases |
| Section - 080JJ | Deduction in respect of profits and gains from business of poultry farming |
| Section - 080JJA | Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste |
| Section - 080JJAA | Deduction in respect of employment of new workmen |
| Section - 080K | Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business |
| Section - 080L | Deductions in respect of interest on certain securities, dividends, etc. |
| Section - 080LA | Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre |
| Section - 080M | Deduction in respect of certain inter-corporate dividends |
| Section - 080MM | Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India |
| Section - 080N | Deduction in respect of dividends received from certain foreign companies |
| Section - 080O | Deduction in respect of royalties, etc., from certain foreign enterprises |
| Section - 080P | Deduction in respect of income of co-operative societies |
| Section - 080Q | Deduction in respect of profits and gains from the business of publication of books |
| Section - 080QQ | Deduction in respect of profits and gains from the business of publication of books |
| Section - 080QQA | Deduction in respect of professional income of authors of text books in Indian languages |
| Section - 080QQB | Deduction in respect of royalty income, etc., of authors of certain books other than text-books |
| Section - 080R | Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. |
| Section - 080RR | Deduction in respect of professional income from foreign sources in certain cases |
| Section - 080RRA | Deduction in respect of remuneration received for services rendered outside India |
| Section - 080RRB | Deduction in respect of royalty on patents |
| Section - 080S | Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies |
| Section - 080T | Deduction in respect of long-term capital gains in the case of assessees other than companies |
| Section - 080TT | Deduction in respect of winnings from lottery |
| Section - 080U | Deduction in case of a person with disability |
| Section - 080V | Deduction from gross total income of the parent in certain cases |
| Section - 080VV | Deduction in respect of expenses incurred in connection with certain proceedings under the Act |
| Section - 080VVA | RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES |
| Section - 081 To 085C | Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| Section - 086 | Share of member of an association of persons or body of individuals in the income of the association or body |
| Section - 086A | Deduction from tax on certain securities |
| Section - 087 | Rebate to be allowed in computing income-tax |
| Section - 087A | Rebate on educational expenses in certain cases |
| Section - 088 | Rebate on life insurance premia, contribution to provident fund, etc. |
| Section - 088A | Rebate in respect of investment in certain new shares or units |
| Section - 088B | Rebate of income-tax in case of individuals of sixty-five years or above |
| Section - 088C | Rebate of income-tax in case of women below sixty-five years |
| Section - 088D | Rebate of income-tax in case of certain individuals |
| Section - 088E | Rebate in respect of securities transaction tax |
| Section - 089 | Relief when salary, etc., is paid in arrears or in advance |
| Section - 089A | Tax relief in relation to export turnover |
| Section - 090 | Agreement with foreign countries or specified territories |
| Section - 090A | Adoption by Central Government of agreements between specified associations for double taxation relief |
| Section - 091 | Countries with which no agreement exists |
| Section - 092 | Computation of income from international transaction having regard to arms length price |
| Section - 092A | Meaning of associated enterprise |
| Section - 092B | Meaning of international transaction |
| Section - 092C | Computation of arms length price |
| Section - 092CA | Reference to Transfer Pricing Officer |
| Section - 092CB | Power of Board to make safe harbour rules |
| Section - 092D | Maintenance and keeping of information and document by persons entering into an international transaction |
| Section - 092E | Report from an accountant to be furnished by persons entering into international transaction |
| Section - 092F | Definitions of certain terms relevant to computation of arms length price, etc |
| Section - 093 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents |
| Section - 094 | Avoidance of tax by certain transactions in securities |
| Section - 094A | Special measures in respect of transactions with persons located in notified jurisdictional area. |
| Section - 095 to 103 | omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| Section - 104 | Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| Section - 105 | Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| Section - 106 | Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| Section - 107 | Approval of Inspecting Assistant Commissioner for orders under section 104 |
| Section - 107A | Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| Section - 108 | Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| Section - 109 | Distributable income, investment company and statutory percentage defined |
| 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 | Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 |
| 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 - 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 - 115C | Definitions |
| Section - 115D | Special provision for computation of total income of non-residents |
| Section - 115E | Tax on investment income 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 - 115I | Chapter not to apply if the assessee so chooses |
| 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 |
| Section - 115JC | Special provisions for payment of tax by certain limited liability partnerships. |
| Section - 115JD | Tax credit for alternate minimum tax |
| Section - 115JE | Application of other provisions of this Act. |
| Section - 115JF | Interpretation in this Chapter |
| 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 |
| Section - 115O | Tax on distributed profits of domestic companies |
| Section - 115P | Interest payable for non-payment of tax by domestic companies |
| Section - 115Q | When company is deemed to be in default |
| Section - 115R | Tax on distributed income to unit holders |
| Section - 115S | Interest payable for non-payment of tax |
| Section - 115T | Unit trust of India or mutual fund to be an assessee in default |
| Section - 115U | Tax on income in certain cases |
| 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 - 115VO | 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 |
| 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 |
| Section - 116 | Income-tax authorities |
| Section - 117 | Appointment of income-tax authorities |
| Section - 118 | Control of income-tax authorities |
| Section - 119 | Instructions to subordinate authorities |
| Section - 120 | Jurisdiction of income-tax authorities |
| Section - 121 | Jurisdiction of Commissioners |
| Section - 121A | Jurisdiction of Commissioners (Appeals) |
| Section - 122 | Jurisdiction of Appellate Assistant Commissioners |
| Section - 123 | Jurisdiction of Inspecting Assistant Commissioners |
| Section - 124 | Jurisdiction of Assessing Officers |
| Section - 125 | Powers of Commissioner respecting specified areas, cases, persons, etc. |
| Section - 125A | Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer |
| Section - 126 | Powers of Board respecting specified area, classes of persons or incomes |
| Section - 127 | Power to transfer cases |
| Section - 128 | Functions of Inspectors of Income-tax |
| Section - 129 | Change of incumbent of an office |
| Section - 130 | Commissioner competent to perform any function or functions |
| Section - 130A | Income-tax Officer competent to perform any function or functions |
| Section - 131 | Power regarding discovery, production of evidence, etc. |
| Section - 132 | Search and seizure |
| Section - 132A | Powers to requisition books of account, etc. |
| Section - 132B | Application of seized or requisitioned assets |
| Section - 133 | Power to call for information |
| Section - 133A | Power of survey |
| Section - 133B | Power to collect certain information |
| Section - 134 | Power to inspect registers of companies |
| Section - 135 | Power of [Director General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner] |
| Section - 136 | Proceedings before income-tax authorities to be judicial proceedings |
| Section - 137 | Disclosure of information prohibited |
| Section - 138 | Disclosure of information respecting assessees |
| Section - 139 | Return of income |
| Section - 139A | Permanent account number |
| Section - 139B | Scheme for submission of returns through Tax Return Preparers |
| Section - 139C | Power of Board to dispense with furnishing documents, etc., with the return |
| Section - 139D | Filing of return in electronic form |
| Section - 140 | Return by whom to be signed |
| Section - 140A | Self-assessment |
| Section - 141 | Provisional assessment |
| Section - 141A | Provisional assessment for refund |
| Section - 142 | Inquiry before assessment |
| Section - 142A | Estimate by Valuation Officer in certain cases |
| Section - 143 | Assessment |
| Section - 144 | Best judgment assessment |
| Section - 144A | Power of [Joint Commissioner] to issue directions in certain cases |
| Section - 144B | Reference to Deputy Commissioner in certain cases |
| Section - 144C | Reference to Dispute Resolution Panel |
| Section - 145 | Method of accounting |
| Section - 145A | Method of accounting in certain cases |
| Section - 146 | Reopening of assessment at the instance of the assessee |
| Section - 147 | Income escaping assessment |
| Section - 148 | Issue of notice where income has escaped assessment |
| Section - 149 | Time limit for notice |
| Section - 150 | Provision for cases where assessment is in pursuance of an order on appeal, etc. |
| Section - 151 | Sanction for issue of notice |
| Section - 152 | Other provisions |
| Section - 153 | Time limit for completion of assessments and reassessments |
| Section - 153A | Assessment in case of search or requisition |
| Section - 153B | Time-limit for completion of assessment under section 153A |
| Section - 153C | Assessment of income of any other person |
| Section - 153D | Prior approval necessary for assessment in cases of search or requisition |
| Section - 154 | Rectification of mistake |
| Section - 155 | Other amendments |
| Section - 156 | Notice of demand |
| Section - 157 | Intimation of loss |
| Section - 158 | Intimation of assessment of firm |
| Section - 158A | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
| 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 |
| 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 | Charge 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] |
| 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 |
| Section - 190 | Deduction at source and advance payment |
| Section - 191 | Direct payment |
| Section - 192 | Salary |
| Section - 193 | Interest on securities |
| Section - 194 | Dividends |
| Section - 194A | Interest other than Interest on securities |
| Section - 194B | Winnings from lottery or crossword puzzle |
| Section - 194BB | Winnings from horse race |
| Section - 194C | Payments to contractors and sub-contractors |
| Section - 194D | Insurance commission |
| Section - 194E | Payments to non-resident sportsmen or sports associations |
| Section - 194EE | Payments in respect of deposits under National Savings Scheme, etc. |
| Section - 194F | Payments on account of repurchase of units by Mutual Fund or Unit Trust of India |
| Section - 194G | Commission, etc., on the sale of lottery tickets |
| Section - 194H | Commission or brokerage |
| Section - 194I | Rent |
| Section - 194J | Fees for professional or technical services |
| Section - 194K | Income in respect of units |
| Section - 194L | Payment of compensation on acquisition of capital asset |
| Section - 194LA | Payment of compensation on acquisition of certain immovable property |
| Section - 194LB | Income by way of interest from infrastructure debt fund |
| Section - 195 | Other sums |
| Section - 195A | Income payable net of tax |
| Section - 196 | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations |
| Section - 196A | Income in respect of units of non-residents |
| Section - 196B | Income from units |
| Section - 196C | Income from foreign currency bonds or shares of Indian company |
| Section - 196D | Income of Foreign Institutional Investors from securities |
| Section - 197 | Certificate for deduction at lower rate |
| Section - 197A | No deduction to be made in certain cases |
| Section - 198 | Tax deducted is income received |
| Section - 199 | Credit for tax deducted |
| Section - 200 | Duty of person deducting tax |
| Section - 200A | Processing of statements of tax deducted at source. |
| Section - 201 | Consequences of failure to deduct or pay |
| Section - 202 | Deduction only one mode of recovery |
| Section - 203 | Certificate for tax deducted |
| Section - 203A | Tax deduction and collection account number |
| Section - 203AA | Furnishing of statement of tax deducted |
| Section - 204 | Meaning of person responsible for paying |
| Section - 205 | Bar against direct demand on assessee |
| Section - 206 | Persons deducting tax to furnish prescribed returns |
| Section - 206A | Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax |
| Section - 206AA | Requirement to furnish Permanent Account Number |
| Section - 206B | Person paying dividend to certain residents without deduction of tax to furnish prescribed return |
| Section - 206C | Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. |
| Section - 206CA | Tax collection account number |
| Section - 207 | Liability for payment of advance tax |
| Section - 208 | Conditions of liability to pay advance tax |
| Section - 209 | Computation of advance tax |
| Section - 209A | Computation and payment of advance tax by assessee |
| Section - 210 | Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer |
| Section - 211 | Instalments of advance tax and due dates |
| Section - 212 | Estimate by assessee |
| Section - 213 | Commission receipts |
| Section - 214 | Interest payable by Government |
| Section - 215 | Interest payable by assessee |
| Section - 216 | Interest payable by assessee in case of under-estimate, etc. |
| Section - 217 | Interest payable by assessee when no estimate made |
| Section - 218 | When assessee deemed to be in default |
| Section - 219 | Credit for advance tax |
| Section - 220 | When tax payable and when assessee deemed in default |
| Section - 221 | Penalty payable when tax in default |
| Section - 222 | Certificate to Tax Recovery Officer |
| Section - 223 | Tax Recovery Officer by whom recovery is to be effected |
| Section - 224 | Validity of certificate and cancellation or amendment thereof |
| Section - 225 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
| Section - 226 | Other modes of recovery |
| Section - 227 | Recovery through State Government |
| Section - 228 | Recovery of Indian tax in Pakistan and Pakistan tax in India |
| Section - 228A | Recovery of tax in pursuance of agreements with foreign countries |
| Section - 229 | Recovery of penalties, fine, interest and other sums |
| Section - 230 | Tax clearance certificate |
| Section - 230A | Restrictions on registration of transfers of immovable property in certain cases |
| Section - 231 | Period for commencing recovery proceedings |
| Section - 232 | Recovery by suit or under other law not affected |
| Section - 233 | Recovery of tax payable under provisional assessment |
| Section - 234 | Tax paid by deduction or advance payment |
| Section - 234A | Interest for defaults in furnishing return of income |
| Section - 234B | Interest for defaults in payment of advance tax |
| Section - 234C | Interest for deferment of advance tax |
| Section - 234D | Interest on excess refund |
| Section - 235 | Relief to shareholders in respect of agricultural income-tax attributable to dividends |
| Section - 236 | Relief to company in respect of dividend paid out of past taxed profits |
| Section - 236A | Relief to certain charitable institutions or funds in respect of certain dividends |
| 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 - 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 |
| 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 |
| 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 |
| Section - 246 | Appealable orders |
| Section - 246A | Appealable orders before Commissioner (Appeals) |
| Section - 247 | Appeal by partner |
| Section - 248 | Appeal by person denying liability to deduct tax in certain cases |
| Section - 249 | Form of appeal and limitation |
| Section - 250 | Procedure in appeal |
| Section - 251 | Powers of the [* * *] [Commissioner (Appeals)] |
| Section - 252 | Appellate Tribunal |
| Section - 253 | Appeals to the Appellate Tribunal |
| Section - 254 | Orders of Appellate Tribunal |
| Section - 255 | Procedure of Appellate Tribunal |
| Section - 256 | Statement of case to the High Court |
| Section - 257 | Statement of case to Supreme Court in certain cases |
| Section - 258 | Power of High Court or Supreme Court to require statement to be amended |
| Section - 259 | Case before High Court to be heard by not less than two judges |
| Section - 260 | Effect to the decisions of Supreme Court and of the National Tax Tribunal |
| Section - 260A | Appeal to High Court |
| Section - 260B | Case before High Court to be heard by not less than two Judges |
| Section - 261 | Appeal to Supreme Court |
| Section - 262 | Hearing before Supreme Court |
| Section - 263 | Revision of orders prejudicial to revenue |
| Section - 264 | Revision of other orders |
| Section - 265 | Tax to be paid notwithstanding reference, etc. |
| Section - 266 | Execution for costs awarded by Supreme Court |
| Section - 267 | Amendment of assessment on appeal |
| Section - 268 | Exclusion of time taken for copy |
| Section - 268A | Filing of appeal or application for reference by income-tax authority. |
| Section - 269 | Definition of High Court |
| 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 |
| Section - 269SS | Mode of taking or accepting certain loans and deposits |
| Section - 269T | Mode of repayment of certain loans or deposits |
| Section - 269TT | Mode of repayment of Special Bearer Bonds, 1991 |
| 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 |
| Section - 270 | Failure to furnish information regarding securities, 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 in respect of international transaction |
| Section - 271AAA | 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 - 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 annual information return |
| 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 - 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 tax |
| Section - 273A | Power to reduce or waive penalty, etc., in certain cases |
| Section - 273AA | Power of 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 - 275A | Contravention of order made under sub-section (3) of section 132 |
| Section - 275B | Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 |
| Section - 276 | Removal, concealment, transfer or delivery of property to thwart tax recovery |
| Section - 276A | Failure to comply with the provisions of sub-sections (1) and (3) of section 178 |
| Section - 276AA | Failure to comply with the provisions of section 269AB or section 269-I |
| Section - 276AB | Failure to comply with the provisions of sections 269UC, 269UE and 269UL |
| Section - 276B | Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B |
| Section - 276BB | Failure to pay the tax collected at source |
| Section - 276C | Wilful attempt to evade tax, etc. |
| Section - 276CC | Failure to furnish returns of income |
| Section - 276CCC | Failure to furnish return of income in search cases |
| Section - 276D | Failure to produce accounts and documents |
| Section - 276DD | Failure to comply with the provisions of section 269SS |
| Section - 276E | Failure to comply with the provisions of section 269T |
| Section - 277 | False statement in verification, etc. |
| Section - 277A | Falsification of books of account or document, etc. |
| Section - 278 | Abetment of false return, etc. |
| Section - 278A | Punishment for second and subsequent offences |
| Section - 278AA | Punishment not to be imposed in certain cases |
| Section - 278AB | Power of Commissioner to grant immunity from prosecution. |
| Section - 278B | Offences by companies |
| Section - 278C | Offences by Hindu undivided families |
| Section - 278D | Presumption as to assets, books of account, etc., in certain cases |
| Section - 278E | Presumption as to culpable mental state |
| Section - 279 | Prosecution to be at instance of [Chief Commissioner or Commissioner |
| Section - 279A | Certain offences to be non-cognizable |
| Section - 279B | Proof of entries in records or documents |
| Section - 280 | Disclosure of particulars by public servants |
| Section - 280A to 280X | omitted by the Finance Act, 1988, w.e.f. 1-4-1988 |
| Section - 280Y | Definitions |
| Section - 280Z | Tax credit certificates to certain equity shareholders |
| Section - 280ZA | Tax credit certificates for shifting of industrial undertaking from urban area |
| Section - 280ZB | Tax credit certificate to certain manufacturing companies in certain cases |
| 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 |
| 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 | Information by contractors in certain cases |
| Section - 285B | Submission of statements by producers of cinematograph films |
| Section - 285BA | Obligation to furnish annual information return |
| Section - 286 | Information by companies respecting shareholders to whom dividends have been paid |
| 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 - 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 |
| -- - APPENDIX | TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT |
| -- - SCHEDULE 01 | INSURANCE BUSINESS |
| -- - SCHEDULE 02 | PROCEDURE FOR RECOVERY OF TAX |
| -- - SCHEDULE 03 | Procedure for distraint by [Assessing Officer] [Or tax recovery officer |
| -- - SCHEDULE 04 | Recognised Provident Funds |
| -- - SCHEDULE 05 | List of articles and things |
| -- - SCHEDULE 06 | Omitted by the Finance Act, 1972, w.e.f. 1-4-1973 |
| -- - SCHEDULE 07 | Minerals |
| -- - SCHEDULE 08 | LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES |
| -- - SCHEDULE 09 | Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988 |
| -- - SCHEDULE 10 | Omitted by the Finance Act, 1999, w.e.f. 1-4-2000 |
| -- - SCHEDULE 11 | LIST OF ARTICLES OR THINGS |
| -- - SCHEDULE 12 | PROCESSED MINERALS AND ORES |
| -- - SCHEDULE 13 | List of articles or things |
| -- - SCHEDULE 14 | List of Articles or things or operations |
