Commentary - Section Wise First Select a Section : Section General 1 2 2(1) 2(10) 2(11) 2(12) 2(12A) 2(13) 2(13A) 2(14) 2(15) 2(15A) 2(15B) 2(16) 2(16A) 2(17) 2(18) 2(19) 2(19A) 2(19AA) 2(19AAA) 2(19B) 2(19C) 2(1A) 2(1B) 2(1C) 2(2) 2(20) 2(21) 2(22) 2(22A) 2(22AA) 2(22AAA) 2(22B) 2(23) 2(23A) 2(23B) 2(23C) 2(24) 2(25) 2(25A) 2(26) 2(26A) 2(26B) 2(28A) 2(28B) 2(28BB) 2(28C) 2(28D) 2(29) 2(29A) 2(29B) 2(29BA) 2(29C) 2(30) 2(31) 2(32) 2(33) 2(34) 2(34A) 2(34B) 2(34C) 2(34D) 2(35) 2(36) 2(36A) 2(37) 2(37A) 2(38) 2(4) 2(40) 2(41) 2(41A) 2(42) 2(42A) 2(42B) 2(42C) 2(43) 2(44) 2(45) 2(47) 2(48) 2(5) 2(6) 2(7) 2(7A) 2(8) 2(9) 2(9A) 2(9B) 3 4 5 6 7 8 9 9(1) 9(2) 9A 10 10(1) 10(10) 10(10A) 10(10AA) 10(10B) 10(10BB) 10(10BC) 10(10C) 10(10CC) 10(10D) 10(11) 10(11A) 10(12) 10(12A) 10(12B) 10(13) 10(13A) 10(14) 10(14A) 10(15) 10(15A) 10(16) 10(17) 10(17A) 10(18) 10(18A) 10(19) 10(19A) 10(2) 10(20) 10(20A) 10(21) 10(22) 10(22A) 10(22B) 10(23) 10(23A) 10(23AA) 10(23AAA) 10(23AAB) 10(23B) 10(23BB) 10(23BBA) 10(23BBB) 10(23BBC) 10(23BBD) 10(23BBE) 10(23BBF) 10(23BBG) 10(23BBH) 10(23C) 10(23D) 10(23DA) 10(23E) 10(23EA) 10(23EB) 10(23EC) 10(23ED) 10(23EE) 10(23F) 10(23FA) 10(23FB) 10(23FBA) 10(23FBB) 10(23FC) 10(23FCA) 10(23FD) 10(23G) 10(24) 10(25) 10(25A) 10(26) 10(26A) 10(26AA) 10(26AAA) 10(26AAB) 10(26B) 10(26BB) 10(26BBB) 10(27) 10(28) 10(29) 10(29A) 10(2A) 10(3) 10(30) 10(31) 10(32) 10(33) 10(34) 10(34A) 10(35) 10(35A) 10(36) 10(37) 10(37A) 10(38) 10(39) 10(4) 10(40) 10(41) 10(42) 10(43) 10(44) 10(45) 10(46) 10(47) 10(48) 10(48A) 10(48B) 10(49) 10(4B) 10(5) 10(50) 10(5A) 10(5B) 10(6) 10(6A) 10(6B) 10(6BB) 10(6C) 10(7) 10(8) 10(8A) 10(8B) 10(9) 10A 10AA 10B 10BA 10BB 10C 11 11(1) 11(1A) 11(1B), 11(3) & 11(3A) 11(2) 11(4) 11(4A) 11(5) 11(6) 11(7) 12 12A 12AA 13 13A 13B 14 14A 15 16 17 22 23 24 25 26 27 28 29 30 31 32 32A 32AB 32AC 32AD 33 33A 33AB 33ABA 33ABB 33AC 33B 34 34A 35 35A 35AB 35ABA 35ABB 35AC 35AD 35B 35C 35CC 35CCA 35CCB 35CCC 35CCD 35D 35DD 35DDA 35E 36 36(1)(i)/(ia)/(ib)/(ii)/(iia) 36(1)(iii) 36(1)(iiia) 36(1)(iv)/(iva)/(v)/(va) 36(1)(ix) to (xvii) 36(1)(vi) 36(1)(vii)/(viia) 36(1)(viii) 36(2) 37(1) 37(2B) 38 39 40(a)(i) 40(a)(ia) 40(a)(ib) 40(a)(ic) 40(a)(ii) 40(a)(iia) 40(a)(iib) 40(a)(iii) 40(a)(iv) 40(a)(v) 40(b) 40(ba) 40A(1) 40A(12) 40A(2) 40A(3), 40A(3A) & 40A(4) 40A(7) 40A(9), 40A(10) & 40A(11) 41(1) 41(2) 41(3) 41(4) 41(4A) 41(5) 42 43(1) 43(2) 43(3) 43(4) 43(5) 43(6) 43A 43B 43C 43CA 43D 44 44A 44AA 44AB 44AC 44AD 44ADA 44AE 44AF 44B 44BB 44BBA 44BBB 44C 44D 44DA 44DB 45 46 46A 47 47A 48 49 50 50A 50B 50C 50CA 50D 51 52 (Omitted) 53 (Omitted) 54 54A (Omitted) 54B 54C (Omitted) 54D 54E (Omitted) 54EA (Inoperative) 54EB (Inoperative) 54EC 54ED 54EE 54F 54G 54GA 54GB 54H 55 55A 56 57 58 59 5A 6 60 61 62 63 64 65 66 67 67A 68 69 69A 69B 69C 69D 70 71 71A 71B 72 72A 72AA 72AB 73 73A 74 74A 75 76 77 78 79 80 80A 80AA 80AB 80AC 80B 80C 80CC 80CCA 80CCB 80CCC 80CCD 80CCE 80CCF 80CCG 80D 80DD 80DDB 80E 80EE 80F 80FF 80G 80GG 80GGA 80GGB 80GGC 80H 80HH 80HHA 80HHB 80HHBA 80HHC 80HHD 80HHE 80HHF 80-I 80-IA 80-IAB 80-IAC 80-IB 80-IBA 80-IC 80-ID 80-IE 80J 80JJ 80JJA 80JJAA 80K 80L 80LA 80M 80MM 80N 80-O 80P 80Q 80QQ 80QQA 80QQB 80R 80RR 80RRA 80RRB 80S 80T 80TT 80TTA 80U 80V 80VV 80VVA 81 to 85C 86 86A 87 87A 88 88A 88B 88C 88D 88E 89 89A 90 90A 91 92 92A 92B 92BA 92C 92CA 92CB 92CC 92CD 92CE 92D 92E 92F 93 94 94A 94B 95 96 97 98 99 100 101 104 105 106 107 107A 108 109 110 111 111A 112 113 113A 114 (Omitted) 115 (Omitted) 115A 115AB 115AC 115ACA 115AD 115B 115BA 115BB 115BBA 115BBB 115BBC 115BBD 115BBDA 115BBE 115BBF 115BBG 115C 115D 115E 115F 115G 115H 115-I 115J 115JA 115JAA 115JB 115JC 115JD 115JE 115JEE 115JG 115JH 115K 115L 115M 115-O 115P 115Q 115QA 115QB 115QC 115R 115S 115T 115TA 115TB 115TC 115TCA 115TD 115TE 115TF 115U 115UA 115UB 115V 115VA 115VB 115VC 115VD 115VE 115VF 115VG 115VH 115V-I 115VJ 115VK 115VL 115VM 115VN 115V-O 115VP 115VR 115VS 115VT 115VU 115VV 115VW 115VX 115VY 115VZ 115VZA 115VZB 115VZC 115W 115WA 115WB 115WC 115WD 115WE 115WF 115WG 115WH 115WI 115WJ 115WK 115WKA 115WKB 115WM 116 117 118 119 120 121 121A 122 123 124 125 125A 126 127 128 129 130 130A 131 132 132A 132B 133 133A 133B 133C 134 135 136 137 (Omitted) 138 139 139A 139AA 139B 139C 139D 140 140A 141 141A 142 142A 143 144 144A 144BA 144C 145 145A 146 (Omitted) 147 148 149 150 151 152 153 153A 153B 153C 153D 154 155 156 157 158A 158AA 158B 158B to 158BI 158BA 158BB 158BC 158BD 158BE 158BF and 158BFA 158BG 158BH 158-BI 159 160 161 162 163 164 164A 165 166 167 167A 167B 167C 168 169 170 171 172 173 174 174A 175 176 177 178 179 180 180A 184 185 187 188 188A 189 189A 190 191 192 192A 193 194 194A 194B 194BB 194C 194D 194DA 194E 194EE 194F 194G 194H 194-I 194-IA 194-IB 194-IC 194J 194K [Applicable upto 31-5-2016] 194L [Applicable upto 31-5-2016] 194LA 194LB 194LBA 194LBB 194LBC 194LC 194LD 195 195A 196 196A 196B 196C 196D 197 197A 198 199 200 200A 201 202 203 203A 203AA 204 205 206 206A 206AA 206C 206CA 206CB 206CC 207 208 209 210 211 214 to 217 (Inoperative) 218 219 220 221 222 223 224 225 226 227 228A 229 230 232 234A 234B 234C 234D 234E 234F 236 236A 237 238 239 240 241A 242 244A 245 245A 245B 245BA 245BB 245BC 245BD 245C 245D 245DD 245E 245F 245G 245H 245HA 245HAA 245-I 245J 245K 245L 245N 245-O 245P 245Q 245R 245RR 245S 245T 245U 245V 246 246A 248 249 250 251 252 253 254 255 256 257 25A 25AA 25B 260 260A 260B 261 262 263 264 265 266 267 268 268A 269 269SS 269ST 269T 269TT 270A 270AA 271 271A 271AA 271AAA 271AAB 271AAC 271B 271BA 271BB 271C 271CA 271D 271DA 271E 271F 271FA 271FAA 271FAB 271FB 271G 271GA 271GB 271H 271I 271J 272A 272AA 272B 272BB 272BBB 273A 273AA 273B 274 275 275A 275B 276 276A 276AB 276B 276BB 276C 276CC 276CCC 276D 277 277A 278 278A 278AA 278AB 278B 278C 278D 278E 279 279A 279B 280 280A 280B 280C 280D 281 281B 282 282A 282B 283 284 285 285A 285B 285BA 286 287 287A 288 288A 288B 289 290 291 292 292A 292B 292BB 292C 292CC 293 293A 293B 293C 294 294A 295 296 297 298 Now Click a Part : CMV01000100 General - Rules of Interpretation and Construction - Some General Rules - Interpretation It s role and significance Views Home / Income Tax Full Page