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Income-Tax Act, 1961 as amended by Finance Act
878 Records
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
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
Income 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 - 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 57[, 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 - 43AA
Taxation of foreign exchange fluctuation
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 - 43CB
Computation of income from construction and service contracts
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 - 54B
Capital gain on transfer of land used for agricultural purposes not to be charged 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 34[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 - 54GA
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
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 - 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
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 case of certain companies
Section - 80
Submission of return for losses
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 - 80EEA
Deduction in respect of interest on loan taken for certain house property
Section - 80EEB
Deduction in respect of purchase of electric vehicle
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 - 80PA
Deduction in respect of certain income of Producer Companies
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 - 80TTB
Deduction in respect of interest on deposits in case of senior citizens
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
Section - 80VVA
Chapter VI-B, consisting of section 80VVA, omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original Chapter was inserted by the Finance Act, 1983, w.e.f. 1-4-1984 and amended by the Finance Act, 1985, w.e.f. 1-4-1986 and Finance Act, 1986, w.e.f. 1-4-1987
Section - 81 to 85C
Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section - 86
Share of member of an association of persons or body of individuals in the income of the association or body
Section - 86A
Deduction from tax on certain securities
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
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
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
Section - 92E
Report from an accountant to be furnished by persons entering into international 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
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
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
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 long-term capital gains in certain cases
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 95a[manufacturing] companies.
Section - 115BAA
Tax on income of certain domestic companies
Section - 115BAB
Tax on income of certain new domestic manufacturing 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
Section - 115BBG
Tax on income from transfer of carbon credits
Section - 115C
Definitions
Section - 115D
Special provision for computation of total income of non-residents
Section - 115E
Tax on investment income29 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
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 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
Section - 115JG
Conversion of an Indian branch of foreign company into subsidiary Indian company
Section - 115JH
Foreign company said to be resident in India
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 - 115-O
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 - 115QA
Tax on distributed income to shareholders
Section - 115QB
Interest payable for non-payment of tax by company
Section - 115QC
When company is deemed to be assessee 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 - 115TA
Tax on distributed income to investors
Section - 115TB
Interest payable for non-payment of tax
Section - 115TC
Securitisation trust to be assessee in default
Section - 115TCA
Tax on income from securitisation trusts
Section - 115TD
Tax on accreted income
Section - 115TE
Interest payable for non-payment of tax by trust or institution
Section - 115TF
When trust or institution is deemed to be assessee in default
Section - 115U
Tax on income in certain cases
Section - 115UA
Tax on income of unit holder and business trust
Section - 115UB
Tax on income of investment fund and its unit holders
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
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 - 133C
Power to call for information by prescribed income-tax authority
Section - 134
Power to inspect registers of companies
Section - 135
Power of61[62[Principal Director General or] Director General or 62[Principal Director or] Director],63[64[Principal Chief Commissioner or] Chief Commissioner or 64[Principal Commissioner or] Commissioner] and 65[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 - 139AA
Quoting of Aadhaar number
Section - 139B
Scheme for submission of returns through Tax Return Preparers
Section - 139C
Power of Board to dispense with furnishing documents, etc., with return
Section - 139D
Filing of return in electronic form
Section - 140
Return by whom to be 14[verified
Section - 140A
Self-assessment
Section - 141
Provisional assessment
Section - 141A
Provisional assessment for refund
Section - 142
Inquiry before assessment
Section - 142A
Estimation of value of assets by Valuation Officer
Section - 143
Assessment
Section - 144
Best judgment assessment
Section - 144A
Power of37[Joint Commissioner] to issue directions in certain cases.
Section - 144B
Reference to Deputy Commissioner in certain cases
Section - 144BA
Reference to 46[Principal Commissioner or] 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 - 145B
Taxability of certain income
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 assessment, reassessment and recomputation
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 - 158AA
Procedure when in an appeal by revenue an identical question of law is pending before 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
Charge31 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