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Comparative Income Tax Acts Table

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Income Tax Act, 1961

  

 

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Section 1Section 1 - Short title, extent and commencement.
Section 2Section 2 - Definitions.
Section 3Section 3 - Previous year defined.
Section 4Section 4 - Charge of income-tax.
Section 5Section 5 - Scope of total income.
Section 5ASection 5A - Apportionment of income between spouses governed by Portuguese Civil Code.
Section 6Section 6 - Residence in India.
Section 7Section 7 - Income deemed to be received.
Section 8Section 8 - Dividend income.
Section 9Section 9 - Income deemed to accrue or arise in India.
Section 9ASection 9A - Certain activities not to constitute business connection in India.
Section 9BSection 9B - Income on receipt of capital asset or stock in trade by specified person from specified entity.
Section 10Section 10 - Income not included in total income.
Section 10ASection 10A - Special provision in respect of newly established undertakings in free trade zone, etc.
Section 10AASection 10AA - Special provisions in respect of newly established units in Special Economic Zones
Section 10BSection 10B - Special provisions in respect of newly established hundred per cent export oriented undertakings.
Section 10BASection 10BA - Special provisions in respect of export of certain articles or things.
Section 10BBSection 10BB - Meaning of computer programmes in certain cases.
Section 10CSection 10C - Special provision in respect of certain industrial undertakings in North-Eastern Region.
Section 11Section 11 - Income from property held for charitable or religious purposes.
Section 12Section 12 - Income of trusts or institutions from contributions.
Section 12ASection 12A - Conditions for applicability of sections 11 and 12.
Section 12AASection 12AA - Procedure for registration.
Section 12ABSection 12AB - Procedure for fresh registration.
Section 12ACSection 12AC - Merger of charitable trusts or institutions in certain cases.
Section 13Section 13 - Section 11 not to apply in certain cases.
Section 13ASection 13A - Special provision relating to incomes of Political Parties.
Section 13BSection 13B - Special provisions relating to voluntary contributions received by electoral trust.
Section 14Section 14 - Heads of income.
Section 14ASection 14A - Expenditure incurred in relation to income not includible in total income.
Section 15Section 15 - Salaries.
Section 16Section 16 - Deductions from salaries.
Section 17Section 17 - Salary, "Perquisite" and "Profits in lieu of Salary" defined.
Section 18Section 18 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
Section 19Section 19 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
Section 20Section 20 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
Section 21Section 21 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
Section 22Section 22 - Income from House Property.
Section 23Section 23 - Annual value how determined.
Section 24Section 24 - Deductions from income from House Property.
Section 25Section 25 - Amounts not deductible from income from House Property.
Section 25ASection 25A - Special provision for arrears of rent and unrealised rent received subsequently.
Section 26Section 26 - Property owned by Co-owners.
Section 27Section 27 - Owner of House Property, "Annual Charge", etc., defined.
Section 28Section 28 - Profits and Gains of Business or Profession.
Section 29Section 29 - Income from Profits and Gains of Business or Profession, how computed.
Section 30Section 30 - Rent, Rates, Taxes, Repairs and Insurance for Buildings.
Section 31Section 31 - Repairs and Insurance of Machinery, Plant and Furniture.
Section 32Section 32 - Depreciation.
Section 32ASection 32A - Investment allowance.
Section 32ABSection 32AB - Investment deposit account.
Section 32ACSection 32AC - Investment in new plant or machinery.
Section 32ADSection 32AD - Investment in new plant or machinery in notified backward areas in certain States.
Section 33Section 33 - Development rebate.
Section 33ASection 33A - Development allowance.
Section 33ABSection 33AB - Tea Development Account, Coffee Development Account and Rubber Development Account.
Section 33ABASection 33ABA - Site Restoration Fund.
Section 33ACSection 33AC - Reserves for Shipping Business.
Section 33BSection 33B - Rehabilitation allowance.
Section 34Section 34 - Conditions for depreciation allowance and development rebate.
Section 34ASection 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies.
Section 35Section 35 - Expenditure on scientific research.
Section 35ASection 35A - Expenditure on acquisition of patent rights or copyrights.
Section 35ABSection 35AB - Expenditure on know-how.
Section 35ABASection 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services.
Section 35ABBSection 35ABB - Expenditure for obtaining licence to operate Telecommunication Services.
Section 35ACSection 35AC - Expenditure on eligible projects or schemes.
Section 35ADSection 35AD - Deduction in respect of expenditure on specified business
Section 35BSection 35B - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 35CSection 35C - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 35CCSection 35CC - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 35CCASection 35CCA - Expenditure by way of payment to Associations and Institutions for carrying out rural development programmes.
Section 35CCBSection 35CCB - Expenditure by way of payment to Associations and Institutions for carrying out programmes of conservation of Natural Resources.
Section 35CCCSection 35CCC - Expenditure on agricultural extension project
Section 35CCDSection 35CCD - Expenditure on skill development project.
Section 35DSection 35D - Amortisation of certain preliminary expenses.
Section 35DDSection 35DD - Amortisation of expenditure in case of amalgamation or demerger.
Section 35DDASection 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme.
Section 35ESection 35E - Deduction for Expenditure on Prospecting, etc., for certain minerals.
Section 36Section 36 - Other Deductions.
Section 37Section 37 - General.
Section 38Section 38 - Building, etc., partly used for business, etc., or not exclusively so used.
Section 39Section 39 - * * * * *
Section 40Section 40 - Amounts not deductible.
Section 40ASection 40A - Expenses or Payments not deductible in certain circumstances.
Section 41Section 41 - Profits chargeable to tax.
Section 42Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil.
Section 43Section 43 - Definitions of certain terms relevant to Income from Profits and Gains of Business or Profession.
Section 43ASection 43A - Special provisions consequential to changes in rate of exchange of currency.
Section 43AASection 43AA - Taxation of foreign exchange fluctuation.
Section 43BSection 43B - Certain deductions to be only on actual payment.
Section 43CSection 43C - Special provision for computation of cost of acquisition of certain assets.
Section 43CASection 43CA - Special provision for full value of consideration for transfer of assets other than capital assets in certain cases.
Section 43CBSection 43CB - Computation of income from construction and service contracts.
Section 43DSection 43D - Special provision in case of income of public financial institutions, * * * etc.
Section 44Section 44 - Insurance Business.
Section 44ASection 44A - Special provisions for deduction in the case of trade, professional or similar association.
Section 44AASection 44AA - Maintenance of Accounts by certain persons carrying on profession or business.
Section 44ABSection 44AB - Audit of Accounts of certain persons carrying on Business or Profession.
Section 44ACSection 44AC - * * * * *
Section 44ADSection 44AD - Special provision for computing profits and gains of business on presumptive basis.
Section 44ADASection 44ADA - Special provision for computing profits and gains of profession on presumptive basis
Section 44AESection 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages.
Section 44AFSection 44AF - Special provisions for computing profits and gains of retail business.
Section 44BSection 44B - Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents.
Section 44BBSection 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils.
Section 44BBASection 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents.
Section 44BBBSection 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 44BBCSection 44BBC - Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents.
Section 44BBDSection 44BBD - Special provision for computing profits and gains of non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or t
Section 44CSection 44C - Deduction of head office expenditure in the case of non-residents.
Section 44DSection 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies.
Section 44DASection 44DA - Special provision for computing income by way of royalties, etc., in case of non-residents.
Section 44DBSection 44DB - Special provision for computing deductions in the case of business reorganisation of co-operative banks
Section 45Section 45 - Capital Gains.
Section 46Section 46 - Capital gains on distribution of assets by companies in liquidation.
Section 46ASection 46A - Capital gains on purchase by company of its own shares or other specified securities.
Section 47Section 47 - Transactions not regarded as transfer.
Section 47ASection 47A - Withdrawal of exemption in certain cases.
Section 48Section 48 - Mode of computation.
Section 49Section 49 - Cost with reference to certain modes of acquisition.
Section 50Section 50 - Special provision for computation of capital gains in case of depreciable assets.
Section 50ASection 50A - Special provision for cost of acquisition in case of depreciable asset.
Section 50AASection 50AA - Special provision for computation of capital gains in case of Market Linked Debenture.
Section 50BSection 50B - Special provision for computation of capital gains in case of slump sale.
Section 50CSection 50C - Special provision for full value of consideration in certain cases.
Section 50CASection 50CA - Special provision for full value of consideration for transfer of share other than quoted share.
Section 50DSection 50D - Fair market value deemed to be full value of consideration in certain cases.
Section 51Section 51 - Advance money received.
Section 52Section 52 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 53Section 53 - Omitted by the Finance Act, 1992, w.e.f. 1-4-1993
Section 54Section 54 - Profit on sale of property used for residence.
Section 54ASection 54A - Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972
Section 54BSection 54B - Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases.
Section 54CSection 54C - * * * * *
Section 54DSection 54D - Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases.
Section 54ESection 54E - Capital gain on transfer of capital assets not to be charged in certain cases.
Section 54EASection 54EA - Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities.
Section 54EBSection 54EB - Capital gain on transfer of long-term capital assets not to be charged in certain cases.
Section 54ECSection 54EC - Capital gains not to be charged on investment in certain bonds.
Section 54EDSection 54ED - Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases.
Section 54EESection 54EE - Capital gain not to be charged on investment in units of a specified fund.
Section 54FSection 54F - Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house.
Section 54GSection 54G - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.
Section 54GASection 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 54GBSection 54GB - Capital gain on transfer of residential property not to be charged in certain cases.
Section 54HSection 54H - Extension of time for acquiring new asset or depositing or investing amount of capital gain.
Section 55Section 55 - Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
Section 55ASection 55A - Reference to valuation officer.
Section 56Section 56 - Income from other sources.
Section 57Section 57 - Deductions.
Section 58Section 58 - Amounts not deductible.
Section 59Section 59 - Profits chargeable to tax.
Section 60Section 60 - Transfer of income where there is no transfer of assets.
Section 61Section 61 - Revocable transfer of assets.
Section 62Section 62 - Transfer irrevocable for a specified period.
Section 63Section 63 - Transfer and "Revocable Transfer" defined.
Section 64Section 64 - Income of individual to include income of spouse, minor child, etc.
Section 65Section 65 - Liability of person in respect of income included in the income of another person.
Section 66Section 66 - Total income.
Section 67Section 67 - Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.
Section 67ASection 67A - Method of computing a member's share in income of association of persons or body of individuals.
Section 68Section 68 - Cash credits.
Section 69Section 69 - Unexplained investments.
Section 69ASection 69A - Unexplained money, etc.
Section 69BSection 69B - Amount of investments, etc., not fully disclosed in books of account.
Section 69CSection 69C - Unexplained expenditure, etc.
Section 69DSection 69D - Amount borrowed or repaid on hundi.
Section 70Section 70 - Set off of loss from one source against income from another source under the same head of income.
Section 71Section 71 - Set off of loss from one head against income from another.
Section 71ASection 71A - Transitional provisions for set off of loss under the head "income from house property".
Section 71BSection 71B - Carry forward and set-off of loss from house property.
Section 72Section 72 - Carry forward and set off of business losses.
Section 72ASection 72A - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
Section 72AASection 72AA - Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases.
Section 72ABSection 72AB - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks.
Section 73Section 73 - Losses in speculation business.
Section 73ASection 73A - Carry forward and set off of losses by specified business
Section 74Section 74 - Losses under the head "Capital Gains".
Section 74ASection 74A - Losses from certain specified sources falling under the head "Income from other sources".
Section 75Section 75 - Losses of firms.
Section 78Section 78 - Carry forward and set off of losses in case of change in constitution of firm or on succession.
Section 79Section 79 - Carry forward and set off of losses in case of certain companies.
Section 79ASection 79A - No set off of losses consequent to search, requisition and survey.
Section 80Section 80 - Submission of return for losses.
Section 80ASection 80A - Deductions to be made in computing total income.
Section 80AASection 80AA - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
Section 80ABSection 80AB - Deductions to be made with reference to the income included in the gross total income.
Section 80ACSection 80AC - Deduction not to be allowed unless return furnished.
Section 80BSection 80B - Definitions.
Section 80C*Section 80C* - Omitted vide Finance Act, 1990, w.e.f. 1-4-1991
Section 80CSection 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
Section 80CCSection 80CC - Omitted vide Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993
Section 80CCASection 80CCA - Deduction in respect of deposits under national savings scheme or payment to a deferred annuity plan.
Section 80CCBSection 80CCB - Deduction in respect of investment made under equity linked savings scheme.
Section 80CCCSection 80CCC - Deduction in respect of contribution to certain pension funds.
Section 80CCDSection 80CCD - Deduction in respect of contribution to pension scheme of Central Government.
Section 80CCESection 80CCE - Limit on deductions under sections 80C, 80CCC and 80CCD.
Section 80CCFSection 80CCF - Deduction in respect of subscription to long-term infrastructure bonds.
Section 80CCGSection 80CCG - Deduction in respect of investment made under an equity savings scheme.
Section 80CCHSection 80CCH - Deduction in respect of contribution to Agnipath Scheme.
Section 80DSection 80D - Deduction in respect of health insurance premia.
Section 80DDSection 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
Section 80DDASection 80DDA - Substituted vide Finance (No. 2) Act, 1998, by section 80DD effective from 1-4-1999.
Section 80DDBSection 80DDB - Deduction in respect of medical treatment, etc.
Section 80ESection 80E - Deduction in respect of interest on loan taken for higher education.
Section 80EESection 80EE - Deduction in respect of interest on loan taken for residential house property.
Section 80EEASection 80EEA - Deduction in respect of interest on loan taken for certain house property.
Section 80EEBSection 80EEB - Deduction in respect of purchase of electric vehicle.
Section 80FSection 80F - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986
Section 80FFSection 80FF - Omitted vide Finance (No. 2) Act, 1980, w.e.f. 1-4-1981
Section 80GSection 80G - Deduction in respect of donations to certain funds, charitable institutions, etc.
Section 80GGSection 80GG - Deductions in respect of rents paid.
Section 80GGASection 80GGA - Deduction in respect of certain donations for scientific research or rural development.
Section 80GGBSection 80GGB - Deduction in respect of contributions given by companies to political parties.
Section 80GGCSection 80GGC - Deduction in respect of contributions given by any person to political parties.
Section 80HSection 80H - Omitted vide Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976
Section 80HHSection 80HH - Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas.
Section 80HHASection 80HHA - Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas.
Section 80HHBSection 80HHB - Deduction in respect of profits and gains from projects outside India.
Section 80HHBASection 80HHBA - Deduction in respect of profits and gains from housing projects in certain cases.
Section 80HHCSection 80HHC - Deduction in respect of profits retained for export business.
Section 80HHDSection 80HHD - Deduction in respect of earnings in convertible foreign exchange.
Section 80HHESection 80HHE - Deduction in respect of profits from export of computer software, etc.
Section 80HHFSection 80HHF - Deduction in respect of profits and gains from export or transfer of film, software, etc.
Section 80-ISection 80-I - Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
Section 80-IASection 80-IA - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
Section 80-IABSection 80-IAB - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.
Section 80-IACSection 80-IAC - Special provision in respect of specified business.
Section 80-IBSection 80-IB - Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
Section 80-IBASection 80-IBA - Deductions in respect of profits and gains from housing projects.
Section 80-ICSection 80-IC - Special provisions in respect of certain undertakings or enterprises in certain special category States.
Section 80-IDSection 80-ID - Deduction in respect of profits and gains from business of hotels and convention centres in specified area.
Section 80-IESection 80-IE - Special provisions in respect of certain undertakings in North-Eastern States.
Section 80JSection 80J - Omitted vide Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1989
Section 80JJSection 80JJ - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
Section 80JJASection 80JJA - Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste.
Section 80JJAASection 80JJAA - Deduction in respect of employment of new employees.
Section 80KSection 80K - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987
Section 80LSection 80L - Omitted vide Finance Act, 2005, effective from 1-4-2006
Section 80LASection 80LA - Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
Section 80MSection 80M - Deduction in respect of certain inter-corporate dividends.
Section 80M*Section 80M* - Omitted vide Finance Act, 2003, effective from 1-4-2004.
Section 80MMSection 80MM - Omitted vide Finance Act, 1983, w.e.f. 1-4-1984
Section 80NSection 80N - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986
Section 80-OSection 80-O - Deduction in respect of royalties, etc., from certain foreign enterprises.
Section 80PSection 80P - Deduction in respect of income of co-operative societies.
Section 80PASection 80PA - Deduction in respect of certain income of Producer Companies.
Section 80QSection 80Q - Deduction in respect of profits and gains from the business of publication of books.
Section 80QQSection 80QQ - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 80QQASection 80QQA - Deduction in respect of professional income of authors of text books in Indian languages.
Section 80QQBSection 80QQB - Deduction in respect of royalty income, etc., of authors of certain books other than text books.
Section 80RSection 80R - Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
Section 80RRSection 80RR - Deduction in respect of professional income from foreign sources in certain cases.
Section 80RRASection 80RRA - Deduction in respect of remuneration received for services rendered outside India.
Section 80RRBSection 80RRB - Deduction in respect of royalty on patents.
Section 80SSection 80S - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987
Section 80TSection 80T - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988
Section 80TTSection 80TT - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987
Section 80TTASection 80TTA - Deduction in respect of interest on deposits in savings account.
Section 80TTBSection 80TTB - Deduction in respect of interest on deposits in case of senior citizens.
Section 80USection 80U - Deduction in case of a person with disability.
Section 80VSection 80V - Omitted vide Finance Act, 1994, w.e.f. 1-4-1995
Section 80VVSection 80VV - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986
Section 80VVASection 80VVA - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988
Section 81Section 81 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 82Section 82 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 83Section 83 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 84Section 84 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 85Section 85 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 85ASection 85A - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 85BSection 85B - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 85CSection 85C - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 86Section 86 - Share of member of an association of persons or body of individuals in the income of the association or body.
Section 86ASection 86A - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989
Section 87Section 87 - Rebate to be allowed in computing income-tax.
Section 87ASection 87A - Rebate of income-tax in case of certain individuals.
Section 88Section 88 - * * * * *
Section 88ASection 88A - Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994
Section 88BSection 88B - Omitted vide Finance Act, 2005, effective from 1-4-2006.
Section 88CSection 88C - Omitted vide Finance Act, 2005, effective from 1-4-2006.
Section 88DSection 88D - Omitted vide Finance Act, 2005, effective from 1-4-2006.
Section 88ESection 88E - Rebate in respect of securities transaction tax.
Section 89Section 89 - Relief when salary, etc., is paid in arrears or in advance.
Section 89A*Section 89A* - Omitted by the Finance Act, 1983, w.e.f. 1-4-1983
Section 89ASection 89A - Relief from taxation in income from retirement benefit account maintained in a notified country.
Section 90Section 90 - Agreement with foreign countries or specified territories.
Section 90ASection 90A - Adoption by Central Government of agreements between specified associations for double taxation relief.
Section 91Section 91 - Countries with which no agreement exists.
Section 92Section 92 - Computation of income from international transaction having regard to arm's length price.
Section 92ASection 92A - Meaning of associated enterprise.
Section 92BSection 92B - Meaning of international transaction.
Section 92BASection 92BA - Meaning of specified domestic transaction
Section 92CSection 92C - Computation of arm's length price.
Section 92CASection 92CA - Reference to Transfer Pricing Officer.
Section 92CBSection 92CB - Power of Board to make safe harbour rules.
Section 92CCSection 92CC - Advance Pricing Agreement.
Section 92CDSection 92CD - Effect to advance pricing agreement
Section 92CESection 92CE - Secondary adjustment in certain cases.
Section 92DSection 92D - Maintenance, keeping and furnishing of information and document by certain persons.
Section 92ESection 92E - Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.
Section 92FSection 92F - Definitions of certain terms relevant to computation of arm's length price, etc.
Section 93Section 93 - Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
Section 94Section 94 - Avoidance of tax by certain transactions in securities.
Section 94ASection 94A - Special measures in respect of transactions with persons located in notified jurisdictional area
Section 94BSection 94B - Limitation on interest deduction in certain cases.
Section 95Section 95 - Applicability of General Anti-AvoidanceRule.
Section 96Section 96 - Impermissible avoidance arrangement.
Section 97Section 97 - Arrangement to lack commercial substance.
Section 98Section 98 - Consequences of impermissible avoidance arrangement.
Section 99Section 99 - Treatment of connected person and accommodating party.
Section 100Section 100 - Application of this Chapter.
Section 101Section 101 - Framing of guidelines.
Section 102Section 102 - Definitions
Section 95*Section 95* - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 96*Section 96* - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 97*Section 97* - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 98*Section 98* - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 99*Section 99* - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 100*Section 100* - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 101*Section 101* - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 102*Section 102* - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 103Section 103 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 104Section 104 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 105Section 105 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 106Section 106 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 107Section 107 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 107ASection 107A - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 108Section 108 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 109Section 109 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 110Section 110 - Determination of tax where total income includes income on which no tax is payable.
Section 111Section 111 - Tax on accumulated balance of recognised provident fund.
Section 111ASection 111A - Tax on short-term capital gains in certain cases.
Section 112Section 112 - Tax on long-term Capital gains.
Section 112ASection 112A - Tax on long-term capital gains in certain cases.
Section 112A*Section 112A* - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989
Section 113Section 113 - Tax in the case of block assessment of search cases.
Section 114Section 114 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
Section 115Section 115 - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988
Section 115ASection 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies.
Section 115ABSection 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
Section 115ACSection 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
Section 115ACASection 115ACA - Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
Section 115ADSection 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
Section 115BSection 115B - Tax on profits and gains of life insurance business.
Section 115BASection 115BA - Tax on income of certain manufacturing domestic companies.
Section 115BAASection 115BAA - Tax on income of certain domestic companies.
Section 115BABSection 115BAB - Tax on income of new manufacturing domestic companies.
Section 115BACSection 115BAC - Tax on income of individuals , Hindu undivided family and others.
Section 115BADSection 115BAD - Tax on income of certain resident co-operative societies.
Section 115BAESection 115BAE - Tax on income of certain new manufacturing co-operative societies.
Section 115BBSection 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 115BBASection 115BBA - Tax on non-resident sportsmen or sports associations.
Section 115BBBSection 115BBB - Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds.
Section 115BBCSection 115BBC - Anonymous donations to be taxed in certain cases.
Section 115BBDSection 115BBD - Tax on certain dividends received from foreign companies
Section 115BBDASection 115BBDA - Tax on certain dividends received from domestic companies.
Section 115BBESection 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 115BBFSection 115BBF - Tax on income from patent.
Section 115BBGSection 115BBG - Tax on income from transfer of carbon credits.
Section 115BBHSection 115BBH - Tax on income from virtual digital assets.
Section 115BBISection 115BBI - Specified income of certain institutions.
Section 115BBJSection 115BBJ - Tax on winnings from online games.
Section 115CSection 115C - Definitions.
Section 115DSection 115D - Special provision for computation of total income of non-residents.
Section 115ESection 115E - Tax on investment income and long-term capital gains.
Section 115FSection 115F - Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
Section 115GSection 115G - Return of income not to be filed in certain cases.
Section 115HSection 115H - Benefit under chapter to be available in certain cases even after the assessee becomes resident.
Section 115-ISection 115-I - Chapter not to apply if the assessee so chooses.
Section 115JSection 115J - Special provisions relating to certain companies.
Section 115JASection 115JA - Deemed income relating to certain companies.
Section 115JAASection 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies.
Section 115JBSection 115JB - Special provision for payment of tax by certain companies.
Section 115JCSection 115JC - Special provisions for payment of tax by certain persons other than a company.
Section 115JDSection 115JD - Tax credit for alternate minimum tax.
Section 115JESection 115JE - Application of other provisions of this Act.
Section 115JEESection 115JEE - Application of this Chapter to certain persons.
Section 115JFSection 115JF - Interpretation in this Chapter.
Section 115JGSection 115JG - Conversion of an Indian branch of Foreign Company into subsidiary Indian company.
Section 115JHSection 115JH - Foreign company said to be resident in India.
Section 115KSection 115K - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
Section 115LSection 115L - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
Section 115MSection 115M - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
Section 115NSection 115N - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
Section 115-OSection 115-O - Tax on distributed profits of domestic companies.
Section 115PSection 115P - Interest payable for non-payment of tax by domestic companies.
Section 115QSection 115Q - When company is deemed to be in default.
Section 115QASection 115QA - Tax on distributed income to shareholders.
Section 115QBSection 115QB - Interest payable for non-payment of tax by company.
Section 115QCSection 115QC - When company is deemed to be assessee in default.
Section 115RSection 115R - Tax on distributed income to unit holders.
Section 115SSection 115S - Interest payable for non-payment of tax.
Section 115TSection 115T - Unit Trust of India or mutual fund to be assessee in default.
Section 115TASection 115TA - Tax on distributed income to investors.
Section 115TBSection 115TB - Interest payable for non-payment of tax.
Section 115TCSection 115TC - Securitisation trust to be assessee in default.
Section 115TCASection 115TCA - Tax on income from securitisation trusts.
Section 115TDSection 115TD - Tax on accreted income.
Section 115TESection 115TE - Interest payable for non-payment of tax by specified person.
Section 115TFSection 115TF - When specified person is deemed to be assessee in default.
Section 115USection 115U - Tax on income in certain cases.
Section 115UASection 115UA - Tax on income of unit holder and business trust.
Section 115UBSection 115UB - Tax on income of investment fund and its unit holders.
Section 115VSection 115V - Definitions.
Section 115VASection 115VA - Computation of profits and gains from the business of operating qualifying ships.
Section 115VBSection 115VB - Operating ships.
Section 115VCSection 115VC - Qualifying company.
Section 115VDSection 115VD - Qualifying ship.
Section 115VESection 115VE - Manner of computation of income under tonnage tax scheme.
Section 115VFSection 115VF - Tonnage income.
Section 115VGSection 115VG - Computation of tonnage income.
Section 115VHSection 115VH - Calculation in case of joint operation, etc.
Section 115V-ISection 115V-I - Relevant shipping income.
Section 115VJSection 115VJ - Treatment of common costs.
Section 115VKSection 115VK - Depreciation.
Section 115VLSection 115VL - General exclusion of deduction and set off, etc.
Section 115VMSection 115VM - Exclusion of loss.
Section 115VNSection 115VN - Chargeable gains from transfer of tonnage tax assets.
Section 115V-OSection 115V-O - Exclusion from provisions of section 115JB.
Section 115VPSection 115VP - Method and time of opting for tonnage tax scheme.
Section 115VQSection 115VQ - Period for which tonnage tax option to remain in force.
Section 115VRSection 115VR - Renewal of tonnage tax scheme.
Section 115VSSection 115VS - Prohibition to opt for tonnage tax scheme in certain cases.
Section 115VTSection 115VT - Transfer of profits to Tonnage Tax Reserve Account.
Section 115VUSection 115VU - Minimum training requirement for tonnage tax company.
Section 115VVSection 115VV - Limit for charter in of tonnage.
Section 115VWSection 115VW - Maintenance and audit of accounts.
Section 115VXSection 115VX - Determination of tonnage.
Section 115VYSection 115VY - Amalgamation.
Section 115VZSection 115VZ - Demerger.
Section 115VZASection 115VZA - Effect of temporarily ceasing to operate qualifying ships.
Section 115VZBSection 115VZB - Avoidance of tax.
Section 115VZCSection 115VZC - Exclusion from tonnage tax scheme.
Section 115WSection 115W - Definitions.
Section 115WASection 115WA - Charge of fringe benefit tax.
Section 115WBSection 115WB - Fringe benefits.
Section 115WCSection 115WC - Value of fringe benefits.
Section 115WDSection 115WD - Return of fringe benefits.
Section 115WESection 115WE - Assessment.
Section 115WFSection 115WF - Best judgment assessment.
Section 115WGSection 115WG - Fringe benefits escaping assessment.
Section 115WHSection 115WH - Issue of notice where fringe benefits have escaped assessment.
Section 115WISection 115WI - Payment of fringe benefit tax.
Section 115WJSection 115WJ - Advance tax in respect of fringe benefits.
Section 115WKSection 115WK - Interest for default in furnishing return of fringe benefits.
Section 115WKASection 115WKA - Recovery of fringe benefit tax by the employer from the employee.
Section 115WKBSection 115WKB - Deemed payment of tax by employee.
Section 115WLSection 115WL - Application of other provisions of this Act.
Section 115WMSection 115WM - Chapter XII-H not to apply after a certain date.
Section 116Section 116 - Income-tax authorities.
Section 117Section 117 - Appointment of income-tax authorities.
Section 118Section 118 - Control of income-tax authorities.
Section 119Section 119 - Instructions to subordinate authorities.
Section 119ASection 119A - Taxpayer's Charter.
Section 120Section 120 - Jurisdiction of income-tax authorities.
Section 121Section 121 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 121ASection 121A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 122Section 122 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 123Section 123 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 124Section 124 - Jurisdiction of assessing officers.
Section 125Section 125 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 125ASection 125A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 126Section 126 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 127Section 127 - Power to transfer cases.
Section 128Section 128 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 129Section 129 - Change of incumbent of an office.
Section 130*Section 130* - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 130Section 130 - Faceless jurisdiction of income-tax authorities.
Section 130ASection 130A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 131Section 131 - Power regarding discovery, production of evidence, etc.
Section 132Section 132 - Search and Seizure.
Section 132ASection 132A - Powers to requisition books of account, etc.
Section 132BSection 132B - Application of seized or requisitioned assets.
Section 133Section 133 - Power to call for information.
Section 133ASection 133A - Power of survey.
Section 133BSection 133B - Power to collect certain information.
Section 133CSection 133C - Power to call for information by prescribed income-tax authority.
Section 134Section 134 - Power to inspect registers of companies.
Section 135Section 135 - Powers of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner.
Section 135ASection 135A - Faceless collection of information.
Section 136Section 136 - Proceedings before income-tax authorities to be judicial proceedings.
Section 137Section 137 - Omitted vide Finance Act, 1964, w.e.f. 1-4-1964
Section 138Section 138 - Disclosure of information respecting assessees.
Section 139Section 139 - Return of income.
Section 139ASection 139A - Permanent account number.
Section 139AASection 139AA - Quoting of Aadhaar number.
Section 139BSection 139B - Scheme for submission of returns through Tax Return Preparers.
Section 139CSection 139C - Power of Board to dispense with furnishing documents, etc., with the return
Section 139DSection 139D - Filing of return in electronic form
Section 140Section 140 - Return by whom to be verified.
Section 140ASection 140A - Self-assessment.
Section 140BSection 140B - Tax on updated return.
Section 141Section 141 - Omitted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971
Section 141ASection 141A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 142Section 142 - Inquiry before assessment.
Section 142ASection 142A - Estimation of value of assets by Valuation Officer.
Section 142BSection 142B - Faceless inquiry or valuation.
Section 143Section 143 - Assessment.
Section 144Section 144 - Best judgment assessment.
Section 144ASection 144A - Power of Joint Commissioner to issue directions in certain cases.
Section 144B*Section 144B* - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 144BSection 144B - Faceless assessment.
Section 144BA*Section 144BA* - * * * *
Section 144BASection 144BA - Reference to Principal Commissioner or Commissioner in certain cases.
Section 144CSection 144C - Reference to dispute resolution Panel.
Section 145Section 145 - Method of accounting.
Section 145ASection 145A - Method of accounting in certain cases.
Section 145BSection 145B - Taxability of certain income.
Section 146Section 146 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 147Section 147 - Income escaping assessment.
Section 148Section 148 - Issue of notice where income has escaped assessment.
Section 148ASection 148A - Procedure before issuance of notice under section 148.
Section 148BSection 148B - Prior approval for assessment, reassessment or recomputation in certain cases.
Section 149Section 149 - Time limit for notices under sections 148 and 148A.
Section 150Section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc.
Section 151Section 151 - Sanction for issue of notice.
Section 151ASection 151A - Faceless assessment of income escaping assessment.
Section 152Section 152 - Other provisions.
Section 153Section 153 - Time limit for completion of assessment, reassessment and recomputation.
Section 153ASection 153A - Assessment in case of search or requisition.
Section 153BSection 153B - Time limit for completion of assessment under section 153A.
Section 153CSection 153C - Assessment of income of any other person.
Section 153DSection 153D - Prior approval necessary for assessment in cases of search or requisition
Section 154Section 154 - Rectification of mistake.
Section 155Section 155 - Other amendments.
Section 156Section 156 - Notice of demand.
Section 156ASection 156A - Modification and revision of notice in certain cases.
Section 157Section 157 - Intimation of loss.
Section 157ASection 157A - Faceless rectification, amendments and issuance of notice or intimation.
Section 158Section 158 - Intimation of assessment of firm.
Section 158ASection 158A - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
Section 158AASection 158AA - Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court.
Section 158ABSection 158AB - Procedure where an identical question of law is pending before High Courts or Supreme Court.
Section 158BSection 158B - Definitions.
Section 158BASection 158BA - Assessment of total undisclosed income as a result of search.
Section 158BBSection 158BB - Computation of total undisclosed income of block period.
Section 158BCSection 158BC - Procedure for block assessment.
Section 158BDSection 158BD - Undisclosed income of any other person.
Section 158BESection 158BE - Time-limit for completion of block assessment.
Section 158BFSection 158BF - Certain interests and penalties not to be levied or imposed.
Section 158BFASection 158BFA - Levy of interest and penalty in certain cases.
Section 158BGSection 158BG - Authority competent to make assessment of block period.
Section 158BHSection 158BH - Application of other provisions of this Act.
Section 158BISection 158BI - * * * * *.
Section 159Section 159 - Legal representatives.
Section 160Section 160 - Representative assessee.
Section 161Section 161 - Liability of representative assessee.
Section 162Section 162 - Right of representative assessee to recover tax paid.
Section 163Section 163 - Who may be regarded as agent.
Section 164Section 164 - Charge of tax where share of beneficiaries unknown.
Section 164ASection 164A - Charge of tax in case of oral trust.
Section 165Section 165 - Case where part of trust income is chargeable.
Section 166Section 166 - Direct assessment or recovery not barred.
Section 167Section 167 - Remedies against property in cases of representative assessees.
Section 167ASection 167A - Charge of tax in the case of a firm.
Section 167BSection 167B - Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Section 167CSection 167C - Liability of partners of limited liability partnership in liquidation.
Section 168Section 168 - Executors.
Section 169Section 169 - Right of executor to recover tax paid.
Section 170Section 170 - Succession to business otherwise than on death.
Section 170ASection 170A - Effect of order of tribunal or court in respect of business reorganisation.
Section 171Section 171 - Assessment after partition of a Hindu undivided family.
Section 172Section 172 - Shipping business of non-residents.
Section 173Section 173 - Recovery of tax in respect of non-resident from his assets.
Section 174Section 174 - Assessment of persons leaving India.
Section 174ASection 174A - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.
Section 175Section 175 - Assessment of persons likely to transfer property to avoid tax.
Section 176Section 176 - Discontinued business.
Section 177Section 177 - Association dissolved or business discontinued.
Section 178Section 178 - Company in liquidation.
Section 179Section 179 - Liability of directors of private company * * *.
Section 180Section 180 - Royalties or copyright fees for literary or artistic work.
Section 180ASection 180A - Consideration for know-how.
Section 181Section 181 - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989
Section 182Section 182 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993
Section 183Section 183 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993
Section 184Section 184 - Assessment as a firm.
Section 185Section 185 - Assessment when section 184 not complied with.
Section 187Section 187 - Change in constitution of a firm.
Section 188Section 188 - Succession of one firm by another firm.
Section 188ASection 188A - Joint and several liability of partners for tax payable by firm.
Section 189Section 189 - Firm dissolved or business discontinued.
Section 189ASection 189A - Provisions applicable to past assessments of firms.
Section 190Section 190 - Deduction at source and advance payment.
Section 191Section 191 - Direct payment.
Section 192Section 192 - Salary.
Section 192ASection 192A - Payment of accumulated balance due to an employee.
Section 193Section 193 - Interest on securities.
Section 194Section 194 - Dividends.
Section 194ASection 194A - Interest other than "interest on securities".
Section 194BSection 194B - Winnings from lottery or crossword puzzle, etc.
Section 194BASection 194BA - Winnings from online games.
Section 194BBSection 194BB - Winnings from horse race.
Section 194CSection 194C - Payments to contractors.
Section 194DSection 194D - Insurance commission.
Section 194DASection 194DA - Payment in respect of life insurance policy.
Section 194ESection 194E - Payments to non-resident sportsmen or sports associations.
Section 194EESection 194EE - Payments in respect of deposits under National Savings Scheme, etc.
Section 194FSection 194F - * * * * *.
Section 194GSection 194G - Commission, etc., on the sale of lottery tickets.
Section 194HSection 194H - Commission or brokerage.
Section 194-ISection 194-I - Rent.
Section 194-IASection 194-IA - Payment on transfer of certain immovable property other than agricultural land.
Section 194-IBSection 194-IB - Payment of rent by certain individuals or Hindu undivided family.
Section 194-ICSection 194-IC - Payment under specified agreement.
Section 194JSection 194J - Fees for professional or technical services.
Section 194K*Section 194K* - * * * * *
Section 194KSection 194K - Income in respect of units.
Section 194LSection 194L - * * * * *
Section 194LASection 194LA - Payment of compensation on acquisition of certain immovable property.
Section 194LBSection 194LB - Income by way of interest from infrastructure debt fund.
Section 194LBASection 194LBA - Certain income from units of a business trust.
Section 194LBBSection 194LBB - Income in respect of units of investment fund.
Section 194LBCSection 194LBC - Income in respect of investment in securitisation trust.
Section 194LCSection 194LC - Income by way of interest from Indian Company.
Section 194LDSection 194LD - Income by way of interest on certain bonds and Government securities
Section 194MSection 194M - Payment of certain sums by certain individuals or Hindu undivided family.
Section 194NSection 194N - Payment of certain amounts in cash.
Section 194-OSection 194-O - Payment of certain sums by e-commerce operator to e-commerce participant.
Section 194-PSection 194-P - Deduction of tax in case of specified senior citizen.
Section 194-QSection 194-Q - Deduction of tax at source on payment of certain sum for purchase of goods.
Section 194-RSection 194-R - Deduction of tax on benefit or perquisite in respect of business or profession.
Section 194-SSection 194-S - Payment on transfer of virtual digital asset.
Section 194-TSection 194-T - Payments to partners of firms.
Section 195Section 195 - Other sums.
Section 195ASection 195A - Income payable "net of tax".
Section 196Section 196 - Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations.
Section 196ASection 196A - Income in respect of units of non-residents.
Section 196BSection 196B - Income from units.
Section 196CSection 196C - Income from foreign currency bonds or shares of Indian company.
Section 196DSection 196D - Income of foreign institutional investors from securities.
Section 197Section 197 - Certificate for deduction at lower rate.
Section 197ASection 197A - No deduction to be made in certain cases.
Section 197BSection 197B - Lower deduction in certain cases for a limited period.
Section 198Section 198 - Tax deducted is income received.
Section 199Section 199 - Credit for tax deducted.
Section 200Section 200 - Duty of person deducting tax.
Section 200ASection 200A - Processing of statements of tax deducted at source and other statements.
Section 201Section 201 - Consequences of failure to deduct or pay.
Section 202Section 202 - Deduction only one mode of recovery.
Section 203Section 203 - Certificate for tax deducted.
Section 203ASection 203A - Tax deduction and collection account number.
Section 203AASection 203AA - * * * * *
Section 204Section 204 - Meaning of "person responsible for paying".
Section 205Section 205 - Bar against direct demand on assessee.
Section 206Section 206 - Persons deducting tax to furnish prescribed returns.
Section 206A*Section 206A* - Omitted vide Finance (No. 2) Act, 1996, w.e.f. 1-10-1996
Section 206ASection 206A - Furnishing of statement in respect of payment of any income to residents without deduction of tax.
Section 206AASection 206AA - Requirement to furnish Permanent Account Number.
Section 206ABSection 206AB - Omitted vide Finance Act, 2025, with effect from 1-4-2025
Section 206BSection 206B - Omitted vide Finance (No. 2) Act, 1996, w.e.f. 1-10-1996
Section 206CSection 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Section 206CASection 206CA - Tax collection account number.
Section 206CBSection 206CB - Processing of statements of tax collected at source.
Section 206CCSection 206CC - Requirement to furnish Permanent Account Number by collectee.
Section 206CCASection 206CCA - * * * * *
Section 207Section 207 - Liability for payment of advance tax.
Section 208Section 208 - Conditions of liability to pay advance tax.
Section 209Section 209 - Computation of advance tax.
Section 209ASection 209A - Omitted vide direct tax laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 210Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of assessing officer.
Section 211Section 211 - Instalments of advance tax and due dates.
Section 212Section 212 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 213Section 213 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
Section 214Section 214 - Interest payable by government.
Section 215Section 215 - Interest payable by assessee.
Section 216Section 216 - Interest payable by assessee in case of under-estimate, etc.
Section 217Section 217 - Interest payable by assessee when no estimate made.
Section 218Section 218 - When assessee deemed to be in default.
Section 219Section 219 - Credit for advance tax.
Section 220Section 220 - When tax payable and when assessee deemed in default.
Section 221Section 221 - Penalty payable when tax in default.
Section 222Section 222 - Certificate by tax recovery officer.
Section 223Section 223 - Tax recovery officer by whom recovery is to be effected.
Section 224Section 224 - Validity of certificate and cancellation or amendment thereof.
Section 225Section 225 - Stay of proceedings in pursuance of certificate and amendment or cancellation thereof.
Section 226Section 226 - Other modes of recovery.
Section 227Section 227 - Recovery through State Government.
Section 228Section 228 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 228ASection 228A - Recovery of tax in pursuance of agreements with foreign countries.
Section 229Section 229 - Recovery of penalties, fine, interest and other sums.
Section 230Section 230 - Tax clearance certificate.
Section 230ASection 230A - Omitted vide Finance Act, 2001, effective from 1-6-2001
Section 231*Section 231* - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 231Section 231 - Faceless collection and recovery of tax.
Section 232Section 232 - Recovery by suit or under other law not affected.
Section 233Section 233 - Omitted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971
Section 234Section 234 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 234ASection 234A - Interest for defaults in furnishing return of income.
Section 234BSection 234B - Interest for defaults in payment of advance tax.
Section 234CSection 234C - Interest for deferment of advance tax.
Section 234DSection 234D - Interest on excess refund.
Section 234ESection 234E - Fee for defaults in furnishing statements.
Section 234FSection 234F - Fee for default in furnishing return of income.
Section 234GSection 234G - Fee for default relating to statement or certificate.
Section 234HSection 234H - Fee for default relating to intimation of Aadhaar number.
Section 235Section 235 - Omitted vide Finance (No. 2) Act, 1971, w.e.f. 1-4-1972
Section 236Section 236 - Relief to company in respect of dividend paid out of past taxed profits.
Section 236ASection 236A - Relief to certain charitable institutions or funds in respect of certain dividends.
Section 237Section 237 - Refunds.
Section 238Section 238 - Person entitled to claim refund in certain special cases.
Section 239Section 239 - Form of claim for refund and limitation.
Section 239ASection 239A - Refund for denying liability to deduct tax in certain cases.
Section 240Section 240 - Refund on appeal, etc.
Section 241Section 241 - Omitted vide Finance Act, 2001, effective from 1-6-2001
Section 241ASection 241A - Withholding of refund in certain cases.
Section 242Section 242 - Correctness of assessment not to be questioned.
Section 243Section 243 - Interest on delayed refunds.
Section 244Section 244 - Interest on refund where no claim is needed.
Section 244ASection 244A - Interest on refunds.
Section 245Section 245 - Set off and withholding of refunds in certain cases.
Section 245ASection 245A - Definitions.
Section 245AASection 245AA - Interim Boards for Settlement.
Section 245BSection 245B - Income-tax Settlement Commission.
Section 245BASection 245BA - Jurisdiction and powers of Settlement Commission.
Section 245BBSection 245BB - Vice-chairman to act as Chairman or to discharge his functions in certain circumstances.
Section 245BCSection 245BC - Power of Chairman to transfer cases from one bench to another.
Section 245BDSection 245BD - Decision to be by majority.
Section 245CSection 245C - Application for settlement of cases.
Section 245DSection 245D - Procedure on receipt of an application under section 245C.
Section 245DDSection 245DD - Power of Settlement Commission to order provisional attachment to protect revenue.
Section 245ESection 245E - Power of Settlement Commission to reopen completed proceedings.
Section 245FSection 245F - Powers and procedure of Settlement Commission.
Section 245GSection 245G - Inspection, etc., of reports.
Section 245HSection 245H - Power of Settlement Commission to grant immunity from prosecution and penalty.
Section 245HASection 245HA - Abatement of proceeding before Settlement Commission.
Section 245HAASection 245HAA - Credit for tax paid in case of abatement of proceedings
Section 245-ISection 245-I - Order of settlement to be conclusive.
Section 245JSection 245J - Recovery of sums due under order of settlement.
Section 245KSection 245K - Bar on subsequent application for settlement.
Section 245LSection 245L - Proceedings before Settlement Commission to be judicial proceedings.
Section 245MSection 245M - Option to withdraw pending application.
Section 245M*Section 245M* - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987
Section 245MASection 245MA - Dispute Resolution Committee.
Section 245NSection 245N - Definitions.
Section 245-OSection 245-O - Authority for Advance Rulings.
Section 245-OASection 245-OA - Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Members.
Section 245-OBSection 245-OB - Board for Advance Rulings.
Section 245PSection 245P - Vacancies, etc., not to invalidate proceedings.
Section 245QSection 245Q - Application for advance ruling.
Section 245RSection 245R - Procedure on receipt of application.
Section 245RRSection 245RR - Appellate authority not to proceed in certain cases.
Section 245SSection 245S - Applicability of advance ruling.
Section 245TSection 245T - Advance ruling to be void in certain circumstances.
Section 245USection 245U - Powers of the Authority.
Section 245VSection 245V - Procedure of Authority.
Section 245WSection 245W - Appeal.
Section 246Section 246 - Appealable orders before Joint Commissioner (Appeals).
Section 246ASection 246A - Appealable orders before Commissioner (Appeals).
Section 247Section 247 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993
Section 248Section 248 - Appeal by person denying liability to deduct tax in certain cases.
Section 249Section 249 - Form of appeal and limitation.
Section 250Section 250 - Procedure in appeal.
Section 251Section 251 - Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals).
Section 252Section 252 - Appellate Tribunal.
Section 252ASection 252A - Qualifications, terms and conditions of service of President, Vice-President and Member.
Section 253Section 253 - Appeals to the Appellate Tribunal.
Section 254Section 254 - Orders of Appellate Tribunal.
Section 255Section 255 - Procedure of Appellate Tribunal.
Section 256Section 256 - Statement of case to the High Court.
Section 257Section 257 - Statement of case to Supreme Court in certain cases.
Section 258Section 258 - Power of High Court or Supreme Court to require statement to be amended.
Section 259Section 259 - Case before High Court to be heard by not less than two judges.
Section 260Section 260 - Decision of High Court or Supreme Court on the case stated.
Section 260ASection 260A - Appeal to High Court.
Section 260BSection 260B - Cases before High Court to be heard by not less than two Judges.
Section 261Section 261 - Appeal to Supreme Court.
Section 262Section 262 - Hearing before Supreme Court.
Section 263Section 263 - Revision of orders prejudicial to revenue.
Section 264Section 264 - Revision of other orders.
Section 264ASection 264A - Faceless revision of orders.
Section 264BSection 264B - Faceless effect of orders.
Section 265Section 265 - Tax to be paid notwithstanding reference, etc.
Section 266Section 266 - Execution for costs awarded by the Supreme Court.
Section 267Section 267 - Amendment of assessment on appeal.
Section 268Section 268 - Exclusion of time taken for copy.
Section 268ASection 268A - Filing of appeal or application for reference by income-tax authority.
Section 269Section 269 - Definition of "High Court".
Section 269ASection 269A - Definitions.
Section 269ABSection 269AB - Registration of certain transactions.
Section 269BSection 269B - Competent authority.
Section 269CSection 269C - Immovable property in respect of which proceedings for acquisition may be taken.
Section 269DSection 269D - Preliminary notice.
Section 269ESection 269E - Objections.
Section 269FSection 269F - Hearing of objections.
Section 269GSection 269G - Appeal against order for acquisition.
Section 269HSection 269H - Appeal to High Court.
Section 269-ISection 269-I - Vesting of property in Central Government.
Section 269JSection 269J - Compensation.
Section 269KSection 269K - Payment or deposit of compensation.
Section 269LSection 269L - Assistance by Valuation Officers.
Section 269MSection 269M - Powers of competent authority.
Section 269NSection 269N - Rectification of mistakes.
Section 269-OSection 269-O - Appearance by authorised representative or registered valuer.
Section 269PSection 269P - Statement to be furnished in respect of transfers of immovable property.
Section 269QSection 269Q - Chapter not to apply to transfers to relatives.
Section 269RSection 269R - Properties liable for acquisition under this Chapter not to be acquired under other laws.
Section 269RRSection 269RR - Chapter not to apply where transfer of immovable property made after a certain date.
Section 269SSection 269S - Chapter not to extend to State of Jammu and Kashmir.
Section 269SSSection 269SS - Mode of taking or accepting certain loans, deposits and specified sum.
Section 269STSection 269ST - Mode of undertaking transactions.
Section 269SUSection 269SU - Acceptance of payment through prescribed electronic modes.
Section 269TSection 269T - Mode of repayment of certain loans or deposits.
Section 269TTSection 269TT - Mode of repayment of special bearer bonds, 1991.
Section 269USection 269U - Commencement of Chapter.
Section 269UASection 269UA - Definitions.
Section 269UBSection 269UB - Appropriate authority.
Section 269UCSection 269UC - Restrictions on transfer of immovable property.
Section 269UDSection 269UD - Order by appropriate authority for purchase by Central Government of immovable property.
Section 269UESection 269UE - Vesting of property in Central Government.
Section 269UFSection 269UF - Consideration for purchase of immovable property by Central Government.
Section 269UGSection 269UG - Payment or deposit of consideration.
Section 269UHSection 269UH - Re-vesting of property in the transferor on failure of payment or deposit of consideration.
Section 269U-ISection 269U-I - Powers of the appropriate authority.
Section 269UJSection 269UJ - Rectification of mistakes.
Section 269UKSection 269UK - Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property.
Section 269ULSection 269UL - Restrictions on registration, etc., of documents in respect of transfer of immovable property.
Section 269UMSection 269UM - Immunity to transferor against claims of transferee for transfer.
Section 269UNSection 269UN - Order of appropriate authority to be final and conclusive.
Section 269U-OSection 269U-O - Chapter not to apply to certain transfers.
Section 269UPSection 269UP - Chapter not to apply where transfer of immovable property effected after certain date.
Section 270Section 270 - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 270ASection 270A - Penalty for under-reporting and misreporting of income.
Section 270AASection 270AA - Immunity from imposition of penalty, etc.
Section 271Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc.
Section 271ASection 271A - Failure to keep, maintain or retain books of account, documents, etc.
Section 271AASection 271AA - Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions.
Section 271AAASection 271AAA - Penalty where search has been initiated.
Section 271AABSection 271AAB - Penalty where search has been initiated.
Section 271AACSection 271AAC - Penalty in respect of certain income.
Section 271AADSection 271AAD - Penalty for false entry, etc. in books of account.
Section 271AAESection 271AAE - Benefits to related persons.
Section 271BSection 271B - Failure to get accounts audited.
Section 271BASection 271BA - Penalty for failure to furnish report under section 92E.
Section 271BBSection 271BB - * * * * *
Section 271CSection 271C - Penalty for failure to deduct tax at source.
Section 271CASection 271CA - Penalty for failure to collect tax at source.
Section 271DSection 271D - Penalty for failure to comply with the provisions of section 269SS.
Section 271DASection 271DA - Penalty for failure to comply with provisions of section 269ST.
Section 271DBSection 271DB - Penalty for failure to comply with provisions of section 269SU.
Section 271ESection 271E - Penalty for failure to comply with the provisions of section 269T.
Section 271FSection 271F - Penalty for failure to furnish return of income.
Section 271FASection 271FA - Penalty for failure to furnish statement of financial transaction or reportable account.
Section 271FAASection 271FAA - Penalty for furnishing inaccurate statement of financial transaction or reportable account.
Section 271FABSection 271FAB - Penalty for failure to furnish statement or information or document by an eligible investment fund.
Section 271FBSection 271FB - Penalty for failure to furnish return of fringe benefits.
Section 271GSection 271G - Penalty for failure to furnish information or document under section 92D.
Section 271GASection 271GA - Penalty for failure to furnish information or document under section 285A.
Section 271GBSection 271GB - Penalty for failure to furnish report or for furnishing inaccurate report under section 286.
Section 271GCSection 271GC - Penalty for failure to submit statement under section 285.
Section 271HSection 271H - Penalty for failure to furnish statements, etc.
Section 271-ISection 271-I - Penalty for failure to furnish information or furnishing inaccurate information under section 195.
Section 271-JSection 271-J - Penalty for furnishing incorrect information in reports or certificates.
Section 271KSection 271K - Penalty for failure to furnish statements.
Section 272Section 272 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 272ASection 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Section 272AASection 272AA - Penalty for failure to comply with the provisions of section 133B.
Section 272BSection 272B - Penalty for failure to comply with the provisions of section 139A.
Section 272BBSection 272BB - Penalty for failure to comply with the provisions of section 203A.
Section 272BBBSection 272BBB - Penalty for failure to comply with the provisions of section 206CA.
Section 273Section 273 - False estimate of, or failure to pay, advance tax.
Section 273ASection 273A - Power to reduce or waive penalty, etc., in certain cases.
Section 273AASection 273AA - Power of Principal Commissioner or Commissioner to grant immunity from penalty.
Section 273BSection 273B - Penalty not to be imposed in certain cases.
Section 274Section 274 - Procedure.
Section 275Section 275 - Bar of limitation for imposing penalties.
Section 275ASection 275A - Contravention of order made under sub-section (3) of section 132.
Section 275BSection 275B - Failure to comply with the provisions of clause (iib) of sub-section (1) of section132.
Section 276Section 276 - Removal, concealment, transfer or delivery of property to thwart tax recovery.
Section 276ASection 276A - Failure to comply with the provisions of sub-sections (1) and (3) of section178.
Section 276AASection 276AA - Omitted vide Finance Act, 1986, w.e.f. 1-10-1986
Section 276ABSection 276AB - Failure to comply with the provisions of sections 269UC, 269UE and 269UL.
Section 276BSection 276B - Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B.
Section 276BBSection 276BB - Failure to pay the tax collected at source.
Section 276CSection 276C - Wilful attempt to evade tax, etc.
Section 276CCSection 276CC - Failure to furnish returns of income.
Section 276CCCSection 276CCC - Failure to furnish return of income in search cases.
Section 276DSection 276D - Failure to produce accounts and documents.
Section 276DDSection 276DD - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 276ESection 276E - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
Section 277Section 277 - False statement in verification, etc.
Section 277ASection 277A - Falsification of books of account or document, etc.
Section 278Section 278 - Abetment of false return, etc.
Section 278ASection 278A - Punishment for second and subsequent offences.
Section 278AASection 278AA - Punishment not to be imposed in certain cases.
Section 278ABSection 278AB - Power of Principal Commissioner or Commissioner to grant immunity from prosecution.
Section 278BSection 278B - Offences by companies.
Section 278CSection 278C - Offences by Hindu undivided families.
Section 278DSection 278D - Presumption as to assets, books of account, etc., in certain cases.
Section 278ESection 278E - Presumption as to culpable mental state.
Section 279Section 279 - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.
Section 279ASection 279A - Certain offences to be non-cognizable.
Section 279BSection 279B - Proof of entries in records or documents.
Section 280Section 280 - Disclosure of particulars by public servants.
Section 280ASection 280A - Special Courts.
Section 280BSection 280B - Offences triable by Special Court.
Section 280CSection 280C - Trial of offences as summons case.
Section 280DSection 280D - Application of code of Criminal Procedure, 1973 to proceedings before Special Court.
Section 280ESection 280E - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280FSection 280F - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280GSection 280G - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280HSection 280H - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280-ISection 280-I - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280JSection 280J - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280KSection 280K - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280LSection 280L - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280MSection 280M - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280NSection 280N - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280-OSection 280-O - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280PSection 280P - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280QSection 280Q - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280RSection 280R - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280SSection 280S - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280TSection 280T - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280USection 280U - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280VSection 280V - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280WSection 280W - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280XSection 280X - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
Section 280YSection 280Y - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
Section 280ZSection 280Z - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
Section 280ZASection 280ZA - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
Section 280ZBSection 280ZB - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
Section 280ZCSection 280ZC - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
Section 280ZDSection 280ZD - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
Section 280ZESection 280ZE - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
Section 281Section 281 - Certain transfers to be void.
Section 281ASection 281A - Repealed by the Benami Transactions (Prohibition) Act, 1988, w.e.f. 19-5-1988
Section 281BSection 281B - Provisional attachment to protect revenue in certain cases.
Section 282Section 282 - Service of notice generally.
Section 282ASection 282A - Authentication of notices and other documents.
Section 282BSection 282B - Omitted vide Finance Act, 2011, effective retrospectively from 1-4-2011
Section 283Section 283 - Service of notice when family is disrupted or firm, etc., is dissolved.
Section 284Section 284 - Service of notice in the case of discontinued business.
Section 285*Section 285* - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987
Section 285Section 285 - Submission of statement by a non-resident having liasion office.
Section 285ASection 285A - Furnishing of information or documents by an Indian concern in certain cases.
Section 285BSection 285B - Submission of statements by producers of cinematograph films or persons engaged in specified activity.
Section 285BASection 285BA - Obligation to furnish statement of financial transaction or reportable account.
Section 285BAASection 285BAA - Obligation to furnish information on transaction of crypto-asset.
Section 285BBSection 285BB - Annual information statement.
Section 286*Section 286* - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987
Section 286Section 286 - Furnishing of report in respect of international group.
Section 287Section 287 - Publication of information respecting assessees in certain cases.
Section 287ASection 287A - Appearance by registered valuer in certain matters.
Section 288Section 288 - Appearance by authorised representative.
Section 288ASection 288A - Rounding off of income.
Section 288BSection 288B - Rounding off amount payable and refund due.
Section 289Section 289 - Receipt to be given.
Section 290Section 290 - Indemnity.
Section 291Section 291 - Power to tender immunity from prosecution.
Section 292Section 292 - Cognizance of offences.
Section 292ASection 292A - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.
Section 292BSection 292B - Return of income, etc., not to be invalid on certain grounds.
Section 292BBSection 292BB - Notice deemed to be valid in certain circumstances.
Section 292CSection 292C - Presumption as to assets books of account.
Section 292CCSection 292CC - Authorisation and assessment in case of search or requisition.
Section 293Section 293 - Bar of suits in Civil Courts.
Section 293ASection 293A - Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils.
Section 293BSection 293B - Power of Central Government or Board to condone delays in obtaining approval.
Section 293CSection 293C - Power to withdraw approval.
Section 293DSection 293D - Faceless approval or registration.
Section 294Section 294 - Act to have effect pending legislative provision for charge of tax.
Section 294ASection 294A - Power to make exemption, etc., in relation to certain Union Territories.
Section 295Section 295 - Power to make rules.
Section 296Section 296 - Rules and certain notifications to be placed before Parliament.
Section 297Section 297 - Repeals and savings.
Section 298Section 298 - Power to remove difficulties.
The First ScheduleThe First Schedule - Insurance Business
The Second ScheduleThe Second Schedule - Procedure for Recovery of Tax
The Third ScheduleThe Third Schedule - Procedure for Distrant by Assessing Officer or Tax Recovery Officer
The Fourth ScheduleThe Fourth Schedule - Recognised Provident Funds
The Fifth ScheduleThe Fifth Schedule - List of Articles and Things
The Sixth ScheduleThe Sixth Schedule - Omitted vide Finance Act, 1972, w.e.f. 1-4-1973
The Seventh ScheduleThe Seventh Schedule - Minerals
The Eighth ScheduleThe Eighth Schedule - List of Industrially Backward States and Union Territories
The Ninth ScheduleThe Ninth Schedule - Omitted vide Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, effective from 1-4-1988
The Tenth ScheduleThe Tenth Schedule - Omitted vide Finance Act, 1999, effective from 1-4-2000
The Eleventh ScheduleThe Eleventh Schedule - List of Articles or Things
The Twelfth ScheduleThe Twelfth Schedule - Processed Minerals and Ores
The Thirteenth ScheduleThe Thirteenth Schedule - List of Articles or Things
The Fourteenth ScheduleThe Fourteenth Schedule - List of Articles or Things or Operations





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