| ITACT_000001 | Section 1 - Short title, extent and commencement. |
| ITACT_000002 | Section 2 - Definitions. |
| ITACT_000003 | Section 3 - "Previous year" defined. |
| ITACT_000004 | Section 4 - Charge of income-tax. |
| ITACT_000005 | Section 5 - Scope of total income. |
| ITACT_000006 | Section 5A - Apportionment of income between spouses governed by Portuguese Civil Code. |
| ITACT_000007 | Section 6 - Residence in India. |
| ITACT_000008 | Section 7 - Income deemed to be received. |
| ITACT_000009 | Section 8 - Dividend income. |
| ITACT_000010 | Section 9 - Income deemed to accrue or arise in India. |
| ITACT_000011 | Section 9A - Certain activities not to constitute business connection in India. |
| ITACT_000012 | Section 9B - Income on receipt of capital asset or stock in trade by specified person from specified entity. |
| ITACT_000013 | Section 10 - Income not included in total income. |
| ITACT_000014 | Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc. |
| ITACT_000015 | Section 10AA - Special provisions in respect of newly established units in Special Economic Zones |
| ITACT_000016 | Section 10B - Special provisions in respect of newly established hundred per cent export oriented undertakings. |
| ITACT_000017 | Section 10BA - Special provisions in respect of export of certain articles or things. |
| ITACT_000018 | Section 10BB - Meaning of computer programmes in certain cases. |
| ITACT_000019 | Section 10C - Special provision in respect of certain industrial undertakings in North-Eastern Region. |
| ITACT_000020 | Section 11 - Income from property held for charitable or religious purposes. |
| ITACT_000021 | Section 12 - Income of trusts or institutions from contributions. |
| ITACT_000022 | Section 12A - Conditions for applicability of sections 11 and 12. |
| ITACT_000023 | Section 12AA - Procedure for registration. |
| ITACT_000024 | Section 12AB - Procedure for fresh registration. |
| ITACT_000025 | Section 12AC - Merger of charitable trusts or institutions in certain cases. |
| ITACT_000026 | Section 13 - Section 11 not to apply in certain cases. |
| ITACT_000027 | Section 13A - Special provision relating to incomes of Political Parties. |
| ITACT_000028 | Section 13B - Special provisions relating to voluntary contributions received by electoral trust. |
| ITACT_000029 | Section 14 - Heads of income. |
| ITACT_000030 | Section 14A - Expenditure incurred in relation to income not includible in total income. |
| ITACT_000031 | Section 15 - Salaries. |
| ITACT_000032 | Section 16 - Deductions from salaries. |
| ITACT_000033 | Section 17 - "Salary", "Perquisite" and "Profits in lieu of Salary" defined. |
| ITACT_000034 | Section 18 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 |
| ITACT_000035 | Section 19 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 |
| ITACT_000036 | Section 20 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 |
| ITACT_000037 | Section 21 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 |
| ITACT_000038 | Section 22 - Income from House Property. |
| ITACT_000039 | Section 23 - Annual value how determined. |
| ITACT_000040 | Section 24 - Deductions from income from House Property. |
| ITACT_000041 | Section 25 - Amounts not deductible from income from House Property. |
| ITACT_000042 | Section 25A - Special provision for arrears of rent and unrealised rent received subsequently. |
| ITACT_000043 | Section 26 - Property owned by Co-owners. |
| ITACT_000044 | Section 27 - "Owner of House Property", "Annual Charge", etc., defined. |
| ITACT_000045 | Section 28 - Profits and Gains of Business or Profession. |
| ITACT_000046 | Section 29 - Income from Profits and Gains of Business or Profession, how computed. |
| ITACT_000047 | Section 30 - Rent, Rates, Taxes, Repairs and Insurance for Buildings. |
| ITACT_000048 | Section 31 - Repairs and Insurance of Machinery, Plant and Furniture. |
| ITACT_000049 | Section 32 - Depreciation. |
| ITACT_000050 | Section 32A - Investment allowance. |
| ITACT_000051 | Section 32AB - Investment deposit account. |
| ITACT_000052 | Section 32AC - Investment in new plant or machinery. |
| ITACT_000053 | Section 32AD - Investment in new plant or machinery in notified backward areas in certain States. |
| ITACT_000054 | Section 33 - Development rebate. |
| ITACT_000055 | Section 33A - Development allowance. |
| ITACT_000056 | Section 33AB - Tea Development Account, Coffee Development Account and Rubber Development Account. |
| ITACT_000057 | Section 33ABA - Site Restoration Fund. |
| ITACT_000058 | Section 33AC - Reserves for Shipping Business. |
| ITACT_000059 | Section 33B - Rehabilitation allowance. |
| ITACT_000060 | Section 34 - Conditions for depreciation allowance and development rebate. |
| ITACT_000061 | Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. |
| ITACT_000062 | Section 35 - Expenditure on scientific research. |
| ITACT_000063 | Section 35A - Expenditure on acquisition of patent rights or copyrights. |
| ITACT_000064 | Section 35AB - Expenditure on know-how. |
| ITACT_000065 | Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services. |
| ITACT_000066 | Section 35ABB - Expenditure for obtaining licence to operate Telecommunication Services. |
| ITACT_000067 | Section 35AC - Expenditure on eligible projects or schemes. |
| ITACT_000068 | Section 35AD - Deduction in respect of expenditure on specified business |
| ITACT_000069 | Section 35B - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000070 | Section 35C - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000071 | Section 35CC - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000072 | Section 35CCA - Expenditure by way of payment to Associations and Institutions for carrying out rural development programmes. |
| ITACT_000073 | Section 35CCB - Expenditure by way of payment to Associations and Institutions for carrying out programmes of conservation of Natural Resources. |
| ITACT_000074 | Section 35CCC - Expenditure on agricultural extension project |
| ITACT_000075 | Section 35CCD - Expenditure on skill development project. |
| ITACT_000076 | Section 35D - Amortisation of certain preliminary expenses. |
| ITACT_000077 | Section 35DD - Amortisation of expenditure in case of amalgamation or demerger. |
| ITACT_000078 | Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme. |
| ITACT_000079 | Section 35E - Deduction for Expenditure on Prospecting, etc., for certain minerals. |
| ITACT_000080 | Section 36 - Other Deductions. |
| ITACT_000081 | Section 37 - General. |
| ITACT_000082 | Section 38 - Building, etc., partly used for business, etc., or not exclusively so used. |
| ITACT_000083 | Section 39 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, effective from 1-4-1989 |
| ITACT_000084 | Section 40 - Amounts not deductible. |
| ITACT_000085 | Section 40A - Expenses or Payments not deductible in certain circumstances. |
| ITACT_000086 | Section 41 - Profits chargeable to tax. |
| ITACT_000087 | Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil. |
| ITACT_000088 | Section 43 - Definitions of certain terms relevant to Income from Profits and Gains of Business or Profession. |
| ITACT_000089 | Section 43A - Special provisions consequential to changes in rate of exchange of currency. |
| ITACT_000090 | Section 43AA - Taxation of foreign exchange fluctuation. |
| ITACT_000091 | Section 43B - Certain deductions to be only on actual payment. |
| ITACT_000092 | Section 43C - Special provision for computation of cost of acquisition of certain assets. |
| ITACT_000093 | Section 43CA - Special provision for full value of consideration for transfer of assets other than capital assets in certain cases. |
| ITACT_000094 | Section 43CB - Computation of income from construction and service contracts. |
| ITACT_000095 | Section 43D - Special provision in case of income of public financial institutions, etc. |
| ITACT_000096 | Section 44 - Insurance Business. |
| ITACT_000097 | Section 44A - Special provisions for deduction in the case of trade, professional or similar association. |
| ITACT_000099 | Section 44AA - Maintenance of Accounts by certain persons carrying on profession or business. |
| ITACT_000100 | Section 44AB - Audit of Accounts of certain persons carrying on Business or Profession. |
| ITACT_000101 | Section 44AC - Omitted vide Finance Act, 1992, effective from 1-4-1993 |
| ITACT_000102 | Section 44AD - Special provision for computing profits and gains of business on presumptive basis. |
| ITACT_000103 | Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis |
| ITACT_000104 | Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages. |
| ITACT_000105 | Section 44AF - Special provisions for computing profits and gains of retail business. |
| ITACT_000106 | Section 44B - Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents. |
| ITACT_000107 | Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils. |
| ITACT_000108 | Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. |
| ITACT_000109 | 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. |
| ITACT_000110 | Section 44BBC - Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents. |
| ITACT_000111 | Section 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 |
| ITACT_000112 | Section 44C - Deduction of head office expenditure in the case of non-residents. |
| ITACT_000113 | Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies. |
| ITACT_000114 | Section 44DA - Special provision for computing income by way of royalties, etc., in case of non‑residents. |
| ITACT_000115 | Section 44DB - Special provision for computing deductions in the case of business reorganisation of co-operative banks |
| ITACT_000116 | Section 45 - Capital Gains. |
| ITACT_000117 | Section 46 - Capital gains on distribution of assets by companies in liquidation. |
| ITACT_000118 | Section 46A - Capital gains on purchase by company of its own shares or other specified securities. |
| ITACT_000119 | Section 47 - Transactions not regarded as transfer. |
| ITACT_000120 | Section 47A - Withdrawal of exemption in certain cases. |
| ITACT_000121 | Section 48 - Mode of computation. |
| ITACT_000122 | Section 49 - Cost with reference to certain modes of acquisition. |
| ITACT_000123 | Section 50 - Special provision for computation of capital gains in case of depreciable assets. |
| ITACT_000124 | Section 50A - Special provision for cost of acquisition in case of depreciable asset. |
| ITACT_000125 | Section 50AA - Special provision for computation of capital gains in case of Market Linked Debenture. |
| ITACT_000126 | Section 50B - Special provision for computation of capital gains in case of slump sale. |
| ITACT_000127 | Section 50C - Special provision for full value of consideration in certain cases. |
| ITACT_000128 | Section 50CA - Special provision for full value of consideration for transfer of share other than quoted share. |
| ITACT_000129 | Section 50D - Fair market value deemed to be full value of consideration in certain cases. |
| ITACT_000130 | Section 51 - Advance money received. |
| ITACT_000131 | Section 52 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000132 | Section 53 - Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 |
| ITACT_000133 | Section 54 - Profit on sale of property used for residence. |
| ITACT_000134 | Section 54A - Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972 |
| ITACT_000135 | Section 54B - Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases. |
| ITACT_000136 | Section 54C - Omitted vide Finance Act, 1976, effective from 1-4-1976 |
| ITACT_000137 | Section 54D - Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases. |
| ITACT_000138 | Section 54E - Capital gain on transfer of capital assets not to be charged in certain cases. |
| ITACT_000139 | Section 54EA - Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities. |
| ITACT_000140 | Section 54EB - Capital gain on transfer of long-term capital assets not to be charged in certain cases. |
| ITACT_000141 | Section 54EC - Capital gains not to be charged on investment in certain bonds. |
| ITACT_000142 | Section 54ED - Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases. |
| ITACT_000143 | Section 54EE - Capital gain not to be charged on investment in units of a specified fund. |
| ITACT_000144 | Section 54F - Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house. |
| ITACT_000145 | Section 54G - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. |
| ITACT_000146 | 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. |
| ITACT_000147 | Section 54GB - Capital gain on transfer of residential property not to be charged in certain cases. |
| ITACT_000148 | Section 54H - Extension of time for acquiring new asset or depositing or investing amount of capital gain. |
| ITACT_000149 | Section 55 - Meaning of "adjusted", "cost of improvement" and "cost of acquisition". |
| ITACT_000150 | Section 55A - Reference to valuation officer. |
| ITACT_000151 | Section 56 - Income from other sources. |
| ITACT_000152 | Section 57 - Deductions. |
| ITACT_000153 | Section 58 - Amounts not deductible. |
| ITACT_000154 | Section 59 - Profits chargeable to tax. |
| ITACT_000155 | Section 60 - Transfer of income where there is no transfer of assets. |
| ITACT_000156 | Section 61 - Revocable transfer of assets. |
| ITACT_000157 | Section 62 - Transfer irrevocable for a specified period. |
| ITACT_000158 | Section 63 - "Transfer" and "Revocable Transfer" defined. |
| ITACT_000159 | Section 64 - Income of individual to include income of spouse, minor child, etc. |
| ITACT_000160 | Section 65 - Liability of person in respect of income included in the income of another person. |
| ITACT_000161 | Section 66 - Total income. |
| ITACT_000162 | Section 67 - Omitted by the Finance Act, 1992, w.e.f. 1-4-1993. |
| ITACT_000163 | Section 67A - Method of computing a member's share in income of association of persons or body of individuals. |
| ITACT_000164 | Section 68 - Cash credits. |
| ITACT_000165 | Section 69 - Unexplained investments. |
| ITACT_000166 | Section 69A - Unexplained money, etc. |
| ITACT_000167 | Section 69B - Amount of investments, etc., not fully disclosed in books of account. |
| ITACT_000169 | Section 69C - Unexplained expenditure, etc. |
| ITACT_000170 | Section 69D - Amount borrowed or repaid on hundi. |
| ITACT_000171 | Section 70 - Set off of loss from one source against income from another source under the same head of income. |
| ITACT_000172 | Section 71 - Set off of loss from one head against income from another. |
| ITACT_000173 | Section 71A - Transitional provisions for set off of loss under the head "income from house property". |
| ITACT_000174 | Section 71B - Carry forward and set-off of loss from house property. |
| ITACT_000175 | Section 72 - Carry forward and set off of business losses. |
| ITACT_000176 | Section 72A - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. |
| ITACT_000177 | Section 72AA - Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases. |
| ITACT_000178 | Section 72AB - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks. |
| ITACT_000179 | Section 73 - Losses in speculation business. |
| ITACT_000180 | Section 73A - Carry forward and set off of losses by specified business |
| ITACT_000181 | Section 74 - Losses under the head "Capital Gains". |
| ITACT_000182 | Section 74A - Losses from certain specified sources falling under the head "Income from other sources". |
| ITACT_000183 | Section 75 - Losses of firms. |
| ITACT_000184 | Section 78 - Carry forward and set off of losses in case of change in constitution of firm or on succession. |
| ITACT_000185 | Section 79 - Carry forward and set off of losses in case of certain companies. |
| ITACT_000186 | Section 79A - No set off of losses consequent to search, requisition and survey. |
| ITACT_000187 | Section 80 - Submission of return for losses. |
| ITACT_000188 | Section 80A - Deductions to be made in computing total income. |
| ITACT_000189 | Section 80AA - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998 |
| ITACT_000190 | Section 80AB - Deductions to be made with reference to the income included in the gross total income. |
| ITACT_000191 | Section 80AC - Deduction not to be allowed unless return furnished. |
| ITACT_000192 | Section 80B - Definitions. |
| ITACT_000193 | Section 80C - Omitted vide Finance Act, 1990, w.e.f. 1-4-1991 |
| ITACT_000194 | Section 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. |
| ITACT_000195 | Section 80CC - Omitted vide Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993 |
| ITACT_000196 | Section 80CCA - Deduction in respect of deposits under national savings scheme or payment to a deferred annuity plan. |
| ITACT_000197 | Section 80CCB - Deduction in respect of investment made under equity linked savings scheme. |
| ITACT_000198 | Section 80CCC - Deduction in respect of contribution to certain pension funds. |
| ITACT_000199 | Section 80CCD - Deduction in respect of contribution to pension scheme of Central Government. |
| ITACT_000200 | Section 80CCE - Limit on deductions under sections 80C, 80CCC and 80CCD. |
| ITACT_000201 | Section 80CCF - Deduction in respect of subscription to long-term infrastructure bonds. |
| ITACT_000202 | Section 80CCG - Deduction in respect of investment made under an equity savings scheme. |
| ITACT_000203 | Section 80CCH - Deduction in respect of contribution to Agnipath Scheme. |
| ITACT_000204 | Section 80D - Deduction in respect of health insurance premia. |
| ITACT_000205 | Section 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. |
| ITACT_000206 | Section 80DDA - Substituted vide Finance (No. 2) Act, 1998, by section 80DD effective from 1-4-1999. |
| ITACT_000207 | Section 80DDB - Deduction in respect of medical treatment, etc. |
| ITACT_000208 | Section 80E - Deduction in respect of interest on loan taken for higher education. |
| ITACT_000209 | Section 80EE - Deduction in respect of interest on loan taken for residential house property. |
| ITACT_000210 | Section 80EEA - Deduction in respect of interest on loan taken for certain house property. |
| ITACT_000211 | Section 80EEB - Deduction in respect of purchase of electric vehicle. |
| ITACT_000212 | Section 80F - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986 |
| ITACT_000213 | Section 80FF - Omitted vide Finance (No. 2) Act, 1980, w.e.f. 1-4-1981 |
| ITACT_000214 | Section 80G - Deduction in respect of donations to certain funds, charitable institutions, etc. |
| ITACT_000215 | Section 80GG - Deductions in respect of rents paid. |
| ITACT_000216 | Section 80GGA - Deduction in respect of certain donations for scientific research or rural development. |
| ITACT_000217 | Section 80GGB - Deduction in respect of contributions given by companies to political parties. |
| ITACT_000218 | Section 80GGC - Deduction in respect of contributions given by any person to political parties. |
| ITACT_000219 | Section 80H - Omitted vide Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976 |
| ITACT_000220 | Section 80HH - Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas. |
| ITACT_000221 | Section 80HHA - Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas. |
| ITACT_000222 | Section 80HHB - Deduction in respect of profits and gains from projects outside India. |
| ITACT_000223 | Section 80HHBA - Deduction in respect of profits and gains from housing projects in certain cases. |
| ITACT_000224 | Section 80HHC - Deduction in respect of profits retained for export business. |
| ITACT_000225 | Section 80HHD - Deduction in respect of earnings in convertible foreign exchange. |
| ITACT_000226 | Section 80HHE - Deduction in respect of profits from export of computer software, etc. |
| ITACT_000227 | Section 80HHF - Deduction in respect of profits and gains from export or transfer of film, software, etc. |
| ITACT_000228 | Section 80-I - Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. |
| ITACT_000229 | Section 80-IA - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. |
| ITACT_000230 | Section 80‑IAB - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. |
| ITACT_000231 | Section 80-IAC - Special provision in respect of specified business. |
| ITACT_000232 | Section 80-IB - Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings. |
| ITACT_000233 | Section 80-IBA - Deductions in respect of profits and gains from housing projects. |
| ITACT_000234 | Section 80‑IC - Special provisions in respect of certain undertakings or enterprises in certain special category States. |
| ITACT_000235 | Section 80-ID - Deduction in respect of profits and gains from business of hotels and convention centres in specified area. |
| ITACT_000236 | Section 80-IE - Special provisions in respect of certain undertakings in North-Eastern States. |
| ITACT_000237 | Section 80J - Omitted vide Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1989 |
| ITACT_000238 | Section 80JJ - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998 |
| ITACT_000239 | Section 80JJA - Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste. |
| ITACT_000240 | Section 80JJAA - Deduction in respect of employment of new employees. |
| ITACT_000241 | Section 80K - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987 |
| ITACT_000242 | Section 80L - Omitted vide Finance Act, 2005, effective from 1-4-2006 |
| ITACT_000243 | Section 80LA - Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre. |
| ITACT_000244 | Section 80M - Deduction in respect of certain inter-corporate dividends. |
| ITACT_000245 | Section 80M - Omitted vide Finance Act, 2003, effective from 1-4-2004. |
| ITACT_000246 | Section 80MM - Omitted vide Finance Act, 1983, w.e.f. 1-4-1984 |
| ITACT_000247 | Section 80N - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986 |
| ITACT_000248 | Section 80-O - Deduction in respect of royalties, etc., from certain foreign enterprises. |
| ITACT_000249 | Section 80P - Deduction in respect of income of co-operative societies. |
| ITACT_000250 | Section 80PA - Deduction in respect of certain income of Producer Companies. |
| ITACT_000251 | Section 80Q - Deduction in respect of profits and gains from the business of publication of books. |
| ITACT_000252 | Section 80QQ - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000253 | Section 80QQA - Deduction in respect of professional income of authors of text books in Indian languages. |
| ITACT_000254 | Section 80QQB - Deduction in respect of royalty income, etc., of authors of certain books other than text books. |
| ITACT_000255 | Section 80R - Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. |
| ITACT_000256 | Section 80RR - Deduction in respect of professional income from foreign sources in certain cases. |
| ITACT_000257 | Section 80RRA - Deduction in respect of remuneration received for services rendered outside India. |
| ITACT_000258 | Section 80RRB - Deduction in respect of royalty on patents. |
| ITACT_000259 | Section 80S - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987 |
| ITACT_000260 | Section 80T - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000261 | Section 80TT - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987 |
| ITACT_000262 | Section 80TTA - Deduction in respect of interest on deposits in savings account. |
| ITACT_000263 | Section 80TTB - Deduction in respect of interest on deposits in case of senior citizens. |
| ITACT_000264 | Section 80U - Deduction in case of a person with disability. |
| ITACT_000265 | Section 80V - Omitted vide Finance Act, 1994, w.e.f. 1-4-1995 |
| ITACT_000266 | Section 80VV - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986 |
| ITACT_000267 | Section 80VVA - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000268 | Section 81 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000269 | Section 82 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000270 | Section 83 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000271 | Section 84 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000272 | Section 85 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000273 | Section 85A - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000274 | Section 85B - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000275 | Section 85C - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000276 | Section 86 - Share of member of an association of persons or body of individuals in the income of the association or body. |
| ITACT_000277 | Section 86A - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989 |
| ITACT_000278 | Section 87 - Rebate to be allowed in computing income-tax. |
| ITACT_000279 | Section 87A - Rebate of income-tax in case of certain individuals. |
| ITACT_000280 | Section 88 - Omitted vide Finance Act, 2023, with effect from 1-4-2023 |
| ITACT_000281 | Section 88A - Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994 |
| ITACT_000282 | Section 88B - Omitted vide Finance Act, 2005, effective from 1-4-2006. |
| ITACT_000283 | Section 88C - Omitted vide Finance Act, 2005, effective from 1-4-2006. |
| ITACT_000284 | Section 88D - Omitted vide Finance Act, 2005, effective from 1-4-2006. |
| ITACT_000285 | Section 88E - Rebate in respect of securities transaction tax. |
| ITACT_000286 | Section 89 - Relief when salary, etc., is paid in arrears or in advance. |
| ITACT_000287 | Section 89A - Omitted by the Finance Act, 1983, w.e.f. 1-4-1983 |
| ITACT_000288 | Section 89A - Relief from taxation in income from retirement benefit account maintained in a notified country. |
| ITACT_000289 | Section 90 - Agreement with foreign countries or specified territories. |
| ITACT_000290 | Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief. |
| ITACT_000291 | Section 91 - Countries with which no agreement exists. |
| ITACT_000292 | Section 92 - Computation of income from international transaction having regard to arm's length price. |
| ITACT_000293 | Section 92A - Meaning of associated enterprise. |
| ITACT_000294 | Section 92B - Meaning of international transaction. |
| ITACT_000295 | Section 92BA - Meaning of specified domestic transaction |
| ITACT_000296 | Section 92C - Computation of arm's length price. |
| ITACT_000297 | Section 92CA - Reference to Transfer Pricing Officer. |
| ITACT_000298 | Section 92CB - Power of Board to make safe harbour rules. |
| ITACT_000299 | Section 92CC - Advance Pricing Agreement. |
| ITACT_000300 | Section 92CD - Effect to advance pricing agreement |
| ITACT_000301 | Section 92CE - Secondary adjustment in certain cases. |
| ITACT_000302 | Section 92D - Maintenance, keeping and furnishing of information and document by certain persons. |
| ITACT_000303 | Section 92E - Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. |
| ITACT_000304 | Section 92F - Definitions of certain terms relevant to computation of arm's length price, etc. |
| ITACT_000305 | Section 93 - Avoidance of income-tax by transactions resulting in transfer of income to non-residents. |
| ITACT_000306 | Section 94 - Avoidance of tax by certain transactions in securities. |
| ITACT_000307 | Section 94A - Special measures in respect of transactions with persons located in notified jurisdictional area |
| ITACT_000308 | Section 94B - Limitation on interest deduction in certain cases. |
| ITACT_000309 | Section 95 - Applicability of General Anti-AvoidanceRule. |
| ITACT_000310 | Section 96 - Impermissible avoidance arrangement. |
| ITACT_000311 | Section 97 - Arrangement to lack commercial substance. |
| ITACT_000312 | Section 98 - Consequences of impermissible avoidance arrangement. |
| ITACT_000313 | Section 99 - Treatment of connected person and accommodating party. |
| ITACT_000314 | Section 100 - Application of this Chapter. |
| ITACT_000315 | Section 101 - Framing of guidelines. |
| ITACT_000316 | Section 102 - Definitions |
| ITACT_000317 | Section 95 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000318 | Section 96 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000319 | Section 97 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000320 | Section 98 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000321 | Section 99 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000322 | Section 100 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000323 | Section 101 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000324 | Section 102 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000325 | Section 103 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965 |
| ITACT_000326 | Section 104 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000327 | Section 105 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000328 | Section 106 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000329 | Section 107 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000330 | Section 107A - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000331 | Section 108 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000332 | Section 109 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000333 | Section 110 - Determination of tax where total income includes income on which no tax is payable. |
| ITACT_000334 | Section 111 - Tax on accumulated balance of recognised provident fund. |
| ITACT_000335 | Section 111A - Tax on short-term capital gains in certain cases. |
| ITACT_000336 | Section 112 - Tax on long-term Capital gains. |
| ITACT_000337 | Section 112A - Tax on long-term capital gains in certain cases. |
| ITACT_000338 | Section 112A - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989 |
| ITACT_000339 | Section 113 - Tax in the case of block assessment of search cases. |
| ITACT_000340 | Section 114 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 |
| ITACT_000341 | Section 115 - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000342 | Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies. |
| ITACT_000343 | Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer. |
| ITACT_000344 | Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. |
| ITACT_000345 | Section 115ACA - Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. |
| ITACT_000346 | Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. |
| ITACT_000347 | Section 115B - Tax on profits and gains of life insurance business. |
| ITACT_000348 | Section 115BA - Tax on income of certain manufacturing domestic companies. |
| ITACT_000349 | Section 115BAA - Tax on income of certain domestic companies. |
| ITACT_000350 | Section 115BAB - Tax on income of new manufacturing domestic companies. |
| ITACT_000351 | Section 115BAC - Tax on income of individuals , Hindu undivided family and others. |
| ITACT_000352 | Section 115BAD - Tax on income of certain resident co-operative societies. |
| ITACT_000353 | Section 115BAE - Tax on income of certain new manufacturing co-operative societies. |
| ITACT_000354 | 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. |
| ITACT_000355 | Section 115BBA - Tax on non-resident sportsmen or sports associations. |
| ITACT_000356 | Section 115BBB - Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds. |
| ITACT_000357 | Section 115BBC - Anonymous donations to be taxed in certain cases. |
| ITACT_000358 | Section 115BBD - Tax on certain dividends received from foreign companies |
| ITACT_000359 | Section 115BBDA - Tax on certain dividends received from domestic companies. |
| ITACT_000360 | 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 |
| ITACT_000361 | Section 115BBF - Tax on income from patent. |
| ITACT_000362 | Section 115BBG - Tax on income from transfer of carbon credits. |
| ITACT_000363 | Section 115BBH - Tax on income from virtual digital assets. |
| ITACT_000364 | Section 115BBI - Specified income of certain institutions. |
| ITACT_000365 | Section 115BBJ - Tax on winnings from online games. |
| ITACT_000366 | Section 115C - Definitions. |
| ITACT_000367 | Section 115D - Special provision for computation of total income of non-residents. |
| ITACT_000368 | Section 115E - Tax on investment income and long-term capital gains. |
| ITACT_000369 | Section 115F - Capital gains on transfer of foreign exchange assets not to be charged in certain cases. |
| ITACT_000370 | Section 115G - Return of income not to be filed in certain cases. |
| ITACT_000371 | Section 115H - Benefit under chapter to be available in certain cases even after the assessee becomes resident. |
| ITACT_000372 | Section 115-I - Chapter not to apply if the assessee so chooses. |
| ITACT_000373 | Section 115J - Special provisions relating to certain companies. |
| ITACT_000374 | Section 115JA - Deemed income relating to certain companies. |
| ITACT_000375 | Section 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies. |
| ITACT_000376 | Section 115JB - Special provision for payment of tax by certain companies. |
| ITACT_000377 | Section 115JC - Special provisions for payment of tax by certain persons other than a company. |
| ITACT_000378 | Section 115JD - Tax credit for alternate minimum tax. |
| ITACT_000379 | Section 115JE - Application of other provisions of this Act. |
| ITACT_000380 | Section 115JEE - Application of this Chapter to certain persons. |
| ITACT_000381 | Section 115JF - Interpretation in this Chapter. |
| ITACT_000382 | Section 115JG - Conversion of an Indian branch of Foreign Company into subsidiary Indian company. |
| ITACT_000383 | Section 115JH - Foreign company said to be resident in India. |
| ITACT_000384 | Section 115K - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998 |
| ITACT_000385 | Section 115L - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998 |
| ITACT_000386 | Section 115M - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998 |
| ITACT_000387 | Section 115N - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998 |
| ITACT_000388 | Section 115-O - Tax on distributed profits of domestic companies. |
| ITACT_000389 | Section 115P - Interest payable for non-payment of tax by domestic companies. |
| ITACT_000390 | Section 115Q - When company is deemed to be in default. |
| ITACT_000391 | Section 115QA - Tax on distributed income to shareholders. |
| ITACT_000392 | Section 115QB - Interest payable for non-payment of tax by company. |
| ITACT_000393 | Section 115QC - When company is deemed to be assessee in default. |
| ITACT_000394 | Section 115R - Tax on distributed income to unit holders. |
| ITACT_000395 | Section 115S - Interest payable for non-payment of tax. |
| ITACT_000396 | Section 115T - Unit Trust of India or mutual fund to be assessee in default. |
| ITACT_000397 | Section 115TA - Tax on distributed income to investors. |
| ITACT_000398 | Section 115TB - Interest payable for non-payment of tax. |
| ITACT_000399 | Section 115TC - Securitisation trust to be assessee in default. |
| ITACT_000400 | Section 115TCA - Tax on income from securitisation trusts. |
| ITACT_000401 | Section 115TD - Tax on accreted income. |
| ITACT_000402 | Section 115TE - Interest payable for non-payment of tax by specified person. |
| ITACT_000403 | Section 115TF - When specified person is deemed to be assessee in default. |
| ITACT_000404 | Section 115U - Tax on income in certain cases. |
| ITACT_000405 | Section 115UA - Tax on income of unit holder and business trust. |
| ITACT_000406 | Section 115UB - Tax on income of investment fund and its unit holders. |
| ITACT_000407 | Section 115V - Definitions. |
| ITACT_000408 | Section 115VA - Computation of profits and gains from the business of operating qualifying ships. |
| ITACT_000409 | Section 115VB - Operating ships. |
| ITACT_000410 | Section 115VC - Qualifying company. |
| ITACT_000411 | Section 115VD - Qualifying ship. |
| ITACT_000412 | Section 115VE - Manner of computation of income under tonnage tax scheme. |
| ITACT_000413 | Section 115VF - Tonnage income. |
| ITACT_000414 | Section 115VG - Computation of tonnage income. |
| ITACT_000415 | Section 115VH - Calculation in case of joint operation, etc. |
| ITACT_000416 | Section 115V‑I - Relevant shipping income. |
| ITACT_000417 | Section 115VJ - Treatment of common costs. |
| ITACT_000418 | Section 115VK - Depreciation. |
| ITACT_000419 | Section 115VL - General exclusion of deduction and set off, etc. |
| ITACT_000420 | Section 115VM - Exclusion of loss. |
| ITACT_000421 | Section 115VN - Chargeable gains from transfer of tonnage tax assets. |
| ITACT_000422 | Section 115V‑O - Exclusion from provisions of section 115JB. |
| ITACT_000423 | Section 115VP - Method and time of opting for tonnage tax scheme. |
| ITACT_000424 | Section 115VQ - Period for which tonnage tax option to remain in force. |
| ITACT_000425 | Section 115VR - Renewal of tonnage tax scheme. |
| ITACT_000426 | Section 115VS - Prohibition to opt for tonnage tax scheme in certain cases. |
| ITACT_000427 | Section 115VT - Transfer of profits to Tonnage Tax Reserve Account. |
| ITACT_000428 | Section 115VU - Minimum training requirement for tonnage tax company. |
| ITACT_000429 | Section 115VV - Limit for charter in of tonnage. |
| ITACT_000430 | Section 115VW - Maintenance and audit of accounts. |
| ITACT_000431 | Section 115VX - Determination of tonnage. |
| ITACT_000432 | Section 115VY - Amalgamation. |
| ITACT_000433 | Section 115VZ - Demerger. |
| ITACT_000434 | Section 115VZA - Effect of temporarily ceasing to operate qualifying ships. |
| ITACT_000435 | Section 115VZB - Avoidance of tax. |
| ITACT_000436 | Section 115VZC - Exclusion from tonnage tax scheme. |
| ITACT_000437 | Section 115W - Definitions. |
| ITACT_000438 | Section 115WA - Charge of fringe benefit tax. |
| ITACT_000439 | Section 115WB - Fringe benefits. |
| ITACT_000440 | Section 115WC - Value of fringe benefits. |
| ITACT_000441 | Section 115WD - Return of fringe benefits. |
| ITACT_000442 | Section 115WE - Assessment. |
| ITACT_000443 | Section 115WF - Best judgment assessment. |
| ITACT_000444 | Section 115WG - Fringe benefits escaping assessment. |
| ITACT_000445 | Section 115WH - Issue of notice where fringe benefits have escaped assessment. |
| ITACT_000446 | Section 115WI - Payment of fringe benefit tax. |
| ITACT_000447 | Section 115WJ - Advance tax in respect of fringe benefits. |
| ITACT_000448 | Section 115WK - Interest for default in furnishing return of fringe benefits. |
| ITACT_000449 | Section 115WKA - Recovery of fringe benefit tax by the employer from the employee. |
| ITACT_000450 | Section 115WKB - Deemed payment of tax by employee. |
| ITACT_000451 | Section 115WL - Application of other provisions of this Act. |
| ITACT_000452 | Section 115WM - Chapter XII-H not to apply after a certain date. |
| ITACT_000453 | Section 116 - Income-tax authorities. |
| ITACT_000454 | Section 117 - Appointment of income-tax authorities. |
| ITACT_000455 | Section 118 - Control of income-tax authorities. |
| ITACT_000456 | Section 119 - Instructions to subordinate authorities. |
| ITACT_000457 | Section 119A - Taxpayer's Charter. |
| ITACT_000458 | Section 120 - Jurisdiction of income-tax authorities. |
| ITACT_000459 | Section 121 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000460 | Section 121A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000461 | Section 122 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000462 | Section 123 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000463 | Section 124 - Jurisdiction of assessing officers. |
| ITACT_000464 | Section 125 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000465 | Section 125A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000466 | Section 126 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000467 | Section 127 - Power to transfer cases. |
| ITACT_000468 | Section 128 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000469 | Section 129 - Change of incumbent of an office. |
| ITACT_000470 | Section 130 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000471 | Section 130 - Faceless jurisdiction of income-tax authorities. |
| ITACT_000472 | Section 130A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000473 | Section 131 - Power regarding discovery, production of evidence, etc. |
| ITACT_000474 | Section 132 - Search and Seizure. |
| ITACT_000475 | Section 132A - Powers to requisition books of account, etc. |
| ITACT_000476 | Section 132B - Application of seized or requisitioned assets. |
| ITACT_000477 | Section 133 - Power to call for information. |
| ITACT_000478 | Section 133A - Power of survey. |
| ITACT_000479 | Section 133B - Power to collect certain information. |
| ITACT_000480 | Section 133C - Power to call for information by prescribed income-tax authority. |
| ITACT_000481 | Section 134 - Power to inspect registers of companies. |
| ITACT_000482 | Section 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. |
| ITACT_000483 | Section 135A - Faceless collection of information. |
| ITACT_000484 | Section 136 - Proceedings before income-tax authorities to be judicial proceedings. |
| ITACT_000485 | Section 137 - Omitted vide Finance Act, 1964, w.e.f. 1-4-1964 |
| ITACT_000486 | Section 138 - Disclosure of information respecting assessees. |
| ITACT_000487 | Section 139 - Return of income. |
| ITACT_000488 | Section 139A - Permanent account number. |
| ITACT_000489 | Section 139AA - Quoting of Aadhaar number. |
| ITACT_000490 | Section 139B - Scheme for submission of returns through Tax Return Preparers. |
| ITACT_000491 | Section 139C - Power of Board to dispense with furnishing documents, etc., with the return |
| ITACT_000492 | Section 139D - Filing of return in electronic form |
| ITACT_000493 | Section 140 - Return by whom to be verified. |
| ITACT_000494 | Section 140A - Self-assessment. |
| ITACT_000495 | Section 140B - Tax on updated return. |
| ITACT_000496 | Section 141 - Omitted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 |
| ITACT_000497 | Section 141A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000498 | Section 142 - Inquiry before assessment. |
| ITACT_000499 | Section 142A - Estimation of value of assets by Valuation Officer. |
| ITACT_000500 | Section 142B - Faceless inquiry or valuation. |
| ITACT_000501 | Section 143 - Assessment. |
| ITACT_000502 | Section 144 - Best judgment assessment. |
| ITACT_000503 | Section 144A - Power of Joint Commissioner to issue directions in certain cases. |
| ITACT_000504 | Section 144B - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000505 | Section 144B - Faceless assessment. |
| ITACT_000506 | Section 144BA - Omitted by the Finance Act, 2013 with effect from 1-4-2014 |
| ITACT_000507 | Section 144BA - Reference to Principal Commissioner or Commissioner in certain cases. |
| ITACT_000508 | Section 144C - Reference to dispute resolution Panel. |
| ITACT_000509 | Section 145 - Method of accounting. |
| ITACT_000510 | Section 145A - Method of accounting in certain cases. |
| ITACT_000511 | Section 145B - Taxability of certain income. |
| ITACT_000512 | Section 146 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000513 | Section 147 - Income escaping assessment. |
| ITACT_000514 | Section 148 - Issue of notice where income has escaped assessment. |
| ITACT_000515 | Section 148A - Procedure before issuance of notice under section 148. |
| ITACT_000516 | Section 148B - Prior approval for assessment, reassessment or recomputation in certain cases. |
| ITACT_000517 | Section 149 - Time limit for notices under sections 148 and 148A. |
| ITACT_000518 | Section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. |
| ITACT_000519 | Section 151 - Sanction for issue of notice. |
| ITACT_000520 | Section 151A - Faceless assessment of income escaping assessment. |
| ITACT_000521 | Section 152 - Other provisions. |
| ITACT_000522 | Section 153 - Time limit for completion of assessment, reassessment and recomputation. |
| ITACT_000523 | Section 153A - Assessment in case of search or requisition. |
| ITACT_000524 | Section 153B - Time limit for completion of assessment under section 153A. |
| ITACT_000525 | Section 153C - Assessment of income of any other person. |
| ITACT_000526 | Section 153D - Prior approval necessary for assessment in cases of search or requisition |
| ITACT_000527 | Section 154 - Rectification of mistake. |
| ITACT_000528 | Section 155 - Other amendments. |
| ITACT_000529 | Section 156 - Notice of demand. |
| ITACT_000530 | Section 156A - Modification and revision of notice in certain cases. |
| ITACT_000531 | Section 157 - Intimation of loss. |
| ITACT_000532 | Section 157A - Faceless rectification, amendments and issuance of notice or intimation. |
| ITACT_000533 | Section 158 - Intimation of assessment of firm. |
| ITACT_000534 | Section 158A - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. |
| ITACT_000535 | Section 158AA - Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court. |
| ITACT_000536 | Section 158AB - Procedure where an identical question of law is pending before High Courts or Supreme Court. |
| ITACT_000537 | Section 158B - Definitions. |
| ITACT_000538 | Section 158BA - Assessment of total undisclosed income as a result of search. |
| ITACT_000539 | Section 158BB - Computation of total undisclosed income of block period. |
| ITACT_000540 | Section 158BC - Procedure for block assessment. |
| ITACT_000541 | Section 158BD - Undisclosed income of any other person. |
| ITACT_000542 | Section 158BE - Time-limit for completion of block assessment. |
| ITACT_000543 | Section 158BF - Certain interests and penalties not to be levied or imposed. |
| ITACT_000544 | Section 158BFA - Levy of interest and penalty in certain cases. |
| ITACT_000545 | Section 158BG - Authority competent to make assessment of block period. |
| ITACT_000546 | Section 158BH - Application of other provisions of this Act. |
| ITACT_000547 | Section 158BI - Omitted vide Finance Act, 2025, with retrospectively effect from 1-9-2024. |
| ITACT_000548 | Section 159 - Legal representatives. |
| ITACT_000549 | Section 160 - Representative assessee. |
| ITACT_000550 | Section 161 - Liability of representative assessee. |
| ITACT_000551 | Section 162 - Right of representative assessee to recover tax paid. |
| ITACT_000552 | Section 163 - Who may be regarded as agent. |
| ITACT_000553 | Section 164 - Charge of tax where share of beneficiaries unknown. |
| ITACT_000554 | Section 164A - Charge of tax in case of oral trust. |
| ITACT_000555 | Section 165 - Case where part of trust income is chargeable. |
| ITACT_000556 | Section 166 - Direct assessment or recovery not barred. |
| ITACT_000557 | Section 167 - Remedies against property in cases of representative assessees. |
| ITACT_000558 | Section 167A - Charge of tax in the case of a firm. |
| ITACT_000559 | Section 167B - Charge of tax where shares of members in association of persons or body of individuals unknown, etc. |
| ITACT_000560 | Section 167C - Liability of partners of limited liability partnership in liquidation. |
| ITACT_000561 | Section 168 - Executors. |
| ITACT_000562 | Section 169 - Right of executor to recover tax paid. |
| ITACT_000563 | Section 170 - Succession to business otherwise than on death. |
| ITACT_000564 | Section 170A - Effect of order of tribunal or court in respect of business reorganisation. |
| ITACT_000565 | Section 171 - Assessment after partition of a Hindu undivided family. |
| ITACT_000566 | Section 172 - Shipping business of non-residents. |
| ITACT_000567 | Section 173 - Recovery of tax in respect of non-resident from his assets. |
| ITACT_000568 | Section 174 - Assessment of persons leaving India. |
| ITACT_000569 | Section 174A - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. |
| ITACT_000570 | Section 175 - Assessment of persons likely to transfer property to avoid tax. |
| ITACT_000571 | Section 176 - Discontinued business. |
| ITACT_000572 | Section 177 - Association dissolved or business discontinued. |
| ITACT_000573 | Section 178 - Company in liquidation. |
| ITACT_000574 | Section 179 - Liability of directors of private company. |
| ITACT_000575 | Section 180 - Royalties or copyright fees for literary or artistic work. |
| ITACT_000576 | Section 180A - Consideration for know-how. |
| ITACT_000577 | Section 181 - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989 |
| ITACT_000578 | Section 182 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993 |
| ITACT_000579 | Section 183 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993 |
| ITACT_000580 | Section 184 - Assessment as a firm. |
| ITACT_000581 | Section 185 - Assessment when section 184 not complied with. |
| ITACT_000582 | Section 187 - Change in constitution of a firm. |
| ITACT_000583 | Section 188 - Succession of one firm by another firm. |
| ITACT_000584 | Section 188A - Joint and several liability of partners for tax payable by firm. |
| ITACT_000585 | Section 189 - Firm dissolved or business discontinued. |
| ITACT_000586 | Section 189A - Provisions applicable to past assessments of firms. |
| ITACT_000587 | Section 190 - Deduction at source and advance payment. |
| ITACT_000588 | Section 191 - Direct payment. |
| ITACT_000589 | Section 192 - Salary. |
| ITACT_000590 | Section 192A - Payment of accumulated balance due to an employee. |
| ITACT_000591 | Section 193 - Interest on securities. |
| ITACT_000592 | Section 194 - Dividends. |
| ITACT_000593 | Section 194A - Interest other than "interest on securities". |
| ITACT_000594 | Section 194B - Winnings from lottery or crossword puzzle, etc. |
| ITACT_000595 | Section 194BA - Winnings from online games. |
| ITACT_000596 | Section 194BB - Winnings from horse race. |
| ITACT_000597 | Section 194C - Payments to contractors. |
| ITACT_000598 | Section 194D - Insurance commission. |
| ITACT_000599 | Section 194DA - Payment in respect of life insurance policy. |
| ITACT_000600 | Section 194E - Payments to non-resident sportsmen or sports associations. |
| ITACT_000601 | Section 194EE - Payments in respect of deposits under National Savings Scheme, etc. |
| ITACT_000602 | Section 194F - Omitted vide Finance (No. 2) Act, 2024, with effect from 1-10-2024 |
| ITACT_000603 | Section 194G - Commission, etc., on the sale of lottery tickets. |
| ITACT_000604 | Section 194H - Commission or brokerage. |
| ITACT_000605 | Section 194-I - Rent. |
| ITACT_000606 | Section 194-IA - Payment on transfer of certain immovable property other than agricultural land. |
| ITACT_000607 | Section 194-IB - Payment of rent by certain individuals or Hindu undivided family. |
| ITACT_000608 | Section 194-IC - Payment under specified agreement. |
| ITACT_000609 | Section 194J - Fees for professional or technical services. |
| ITACT_000610 | Section 194K - Omitted vide Finance Act, 2016, effective from 1-6-2016. |
| ITACT_000611 | Section 194K - Income in respect of units. |
| ITACT_000612 | Section 194L - Omitted vide Finance Act, 2016, effective from 1-6-2016. |
| ITACT_000613 | Section 194LA - Payment of compensation on acquisition of certain immovable property. |
| ITACT_000614 | Section 194LB - Income by way of interest from infrastructure debt fund. |
| ITACT_000615 | Section 194LBA - Certain income from units of a business trust. |
| ITACT_000616 | Section 194LBB - Income in respect of units of investment fund. |
| ITACT_000617 | Section 194LBC - Income in respect of investment in securitisation trust. |
| ITACT_000618 | Section 194LC - Income by way of interest from Indian Company. |
| ITACT_000619 | Section 194LD - Income by way of interest on certain bonds and Government securities |
| ITACT_000620 | Section 194M - Payment of certain sums by certain individuals or Hindu undivided family. |
| ITACT_000621 | Section 194N - Payment of certain amounts in cash. |
| ITACT_000622 | Section 194-O - Payment of certain sums by e-commerce operator to e-commerce participant. |
| ITACT_000623 | Section 194-P - Deduction of tax in case of specified senior citizen. |
| ITACT_000624 | Section 194-Q - Deduction of tax at source on payment of certain sum for purchase of goods. |
| ITACT_000625 | Section 194-R - Deduction of tax on benefit or perquisite in respect of business or profession. |
| ITACT_000626 | Section 194-S - Payment on transfer of virtual digital asset. |
| ITACT_000627 | Section 194-T - Payments to partners of firms. |
| ITACT_000628 | Section 195 - Other sums. |
| ITACT_000629 | Section 195A - Income payable "net of tax". |
| ITACT_000630 | Section 196 - Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations. |
| ITACT_000631 | Section 196A - Income in respect of units of non-residents. |
| ITACT_000632 | Section 196B - Income from units. |
| ITACT_000633 | Section 196C - Income from foreign currency bonds or shares of Indian company. |
| ITACT_000634 | Section 196D - Income of foreign institutional investors from securities. |
| ITACT_000635 | Section 197 - Certificate for deduction at lower rate. |
| ITACT_000636 | Section 197A - No deduction to be made in certain cases. |
| ITACT_000637 | Section 197B - Lower deduction in certain cases for a limited period. |
| ITACT_000638 | Section 198 - Tax deducted is income received. |
| ITACT_000639 | Section 199 - Credit for tax deducted. |
| ITACT_000640 | Section 200 - Duty of person deducting tax. |
| ITACT_000641 | Section 200A - Processing of statements of tax deducted at source and other statements. |
| ITACT_000642 | Section 201 - Consequences of failure to deduct or pay. |
| ITACT_000643 | Section 202 - Deduction only one mode of recovery. |
| ITACT_000644 | Section 203 - Certificate for tax deducted. |
| ITACT_000645 | Section 203A - Tax deduction and collection account number. |
| ITACT_000646 | Section 203AA - Omitted vide Finance Act, 2020, effective from 1-6-2020. |
| ITACT_000647 | Section 204 - Meaning of "person responsible for paying". |
| ITACT_000648 | Section 205 - Bar against direct demand on assessee. |
| ITACT_000649 | Section 206 - Persons deducting tax to furnish prescribed returns. |
| ITACT_000650 | Section 206A - Omitted vide Finance (No. 2) Act, 1996, w.e.f. 1-10-1996 |
| ITACT_000651 | Section 206A - Furnishing of statement in respect of payment of any income to residents without deduction of tax. |
| ITACT_000652 | Section 206AA - Requirement to furnish Permanent Account Number. |
| ITACT_000653 | Section 206AB - Omitted vide Finance Act, 2025, with effect from 1-4-2025 |
| ITACT_000654 | Section 206B - Omitted vide Finance (No. 2) Act, 1996, w.e.f. 1-10-1996 |
| ITACT_000655 | Section 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. |
| ITACT_000656 | Section 206CA - Tax collection account number. |
| ITACT_000657 | Section 206CB - Processing of statements of tax collected at source. |
| ITACT_000658 | Section 206CC - Requirement to furnish Permanent Account Number by collectee. |
| ITACT_000659 | Section 206CCA - Omitted vide Finance Act, 2025, with effect from 1-4-2025. |
| ITACT_000660 | Section 207 - Liability for payment of advance tax. |
| ITACT_000661 | Section 208 - Conditions of liability to pay advance tax. |
| ITACT_000662 | Section 209 - Computation of advance tax. |
| ITACT_000663 | Section 209A - Omitted vide direct tax laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000664 | Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of assessing officer. |
| ITACT_000665 | Section 211 - Instalments of advance tax and due dates. |
| ITACT_000666 | Section 212 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000667 | Section 213 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 |
| ITACT_000668 | Section 214 - Interest payable by government. |
| ITACT_000669 | Section 215 - Interest payable by assessee. |
| ITACT_000670 | Section 216 - Interest payable by assessee in case of under-estimate, etc. |
| ITACT_000671 | Section 217 - Interest payable by assessee when no estimate made. |
| ITACT_000672 | Section 218 - When assessee deemed to be in default. |
| ITACT_000673 | Section 219 - Credit for advance tax. |
| ITACT_000674 | Section 220 - When tax payable and when assessee deemed in default. |
| ITACT_000675 | Section 221 - Penalty payable when tax in default. |
| ITACT_000676 | Section 222 - Certificate by tax recovery officer. |
| ITACT_000677 | Section 223 - Tax recovery officer by whom recovery is to be effected. |
| ITACT_000678 | Section 224 - Validity of certificate and cancellation or amendment thereof. |
| ITACT_000679 | Section 225 - Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. |
| ITACT_000680 | Section 226 - Other modes of recovery. |
| ITACT_000681 | Section 227 - Recovery through State Government. |
| ITACT_000682 | Section 228 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000683 | Section 228A - Recovery of tax in pursuance of agreements with foreign countries. |
| ITACT_000684 | Section 229 - Recovery of penalties, fine, interest and other sums. |
| ITACT_000685 | Section 230 - Tax clearance certificate. |
| ITACT_000686 | Section 230A - Omitted vide Finance Act, 2001, effective from 1-6-2001 |
| ITACT_000687 | Section 231 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000688 | Section 231 - Faceless collection and recovery of tax. |
| ITACT_000689 | Section 232 - Recovery by suit or under other law not affected. |
| ITACT_000690 | Section 233 - Omitted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 |
| ITACT_000691 | Section 234 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000692 | Section 234A - Interest for defaults in furnishing return of income. |
| ITACT_000693 | Section 234B - Interest for defaults in payment of advance tax. |
| ITACT_000694 | Section 234C - Interest for deferment of advance tax. |
| ITACT_000695 | Section 234D - Interest on excess refund. |
| ITACT_000696 | Section 234E - Fee for defaults in furnishing statements. |
| ITACT_000697 | Section 234F - Fee for default in furnishing return of income. |
| ITACT_000698 | Section 234G - Fee for default relating to statement or certificate. |
| ITACT_000699 | Section 234H - Fee for default relating to intimation of Aadhaar number. |
| ITACT_000700 | Section 235 - Omitted vide Finance (No. 2) Act, 1971, w.e.f. 1-4-1972 |
| ITACT_000701 | Section 236 - Relief to company in respect of dividend paid out of past taxed profits. |
| ITACT_000702 | Section 236A - Relief to certain charitable institutions or funds in respect of certain dividends. |
| ITACT_000703 | Section 237 - Refunds. |
| ITACT_000704 | Section 238 - Person entitled to claim refund in certain special cases. |
| ITACT_000705 | Section 239 - Form of claim for refund and limitation. |
| ITACT_000706 | Section 239A - Refund for denying liability to deduct tax in certain cases. |
| ITACT_000707 | Section 240 - Refund on appeal, etc. |
| ITACT_000708 | Section 241 - Omitted vide Finance Act, 2001, effective from 1-6-2001 |
| ITACT_000709 | Section 241A - Withholding of refund in certain cases. |
| ITACT_000710 | Section 242 - Correctness of assessment not to be questioned. |
| ITACT_000711 | Section 243 - Interest on delayed refunds. |
| ITACT_000712 | Section 244 - Interest on refund where no claim is needed. |
| ITACT_000713 | Section 244A - Interest on refunds. |
| ITACT_000714 | Section 245 - Set off and withholding of refunds in certain cases. |
| ITACT_000715 | Section 245A - Definitions. |
| ITACT_000716 | Section 245AA - Interim Boards for Settlement. |
| ITACT_000717 | Section 245B - Income-tax Settlement Commission. |
| ITACT_000718 | Section 245BA - Jurisdiction and powers of Settlement Commission. |
| ITACT_000719 | Section 245BB - Vice-chairman to act as Chairman or to discharge his functions in certain circumstances. |
| ITACT_000720 | Section 245BC - Power of Chairman to transfer cases from one bench to another. |
| ITACT_000721 | Section 245BD - Decision to be by majority. |
| ITACT_000722 | Section 245C - Application for settlement of cases. |
| ITACT_000723 | Section 245D - Procedure on receipt of an application under section 245C. |
| ITACT_000724 | Section 245DD - Power of Settlement Commission to order provisional attachment to protect revenue. |
| ITACT_000725 | Section 245E - Power of Settlement Commission to reopen completed proceedings. |
| ITACT_000726 | Section 245F - Powers and procedure of Settlement Commission. |
| ITACT_000727 | Section 245G - Inspection, etc., of reports. |
| ITACT_000728 | Section 245H - Power of Settlement Commission to grant immunity from prosecution and penalty. |
| ITACT_000729 | Section 245HA - Abatement of proceeding before Settlement Commission. |
| ITACT_000730 | Section 245HAA - Credit for tax paid in case of abatement of proceedings |
| ITACT_000731 | Section 245-I - Order of settlement to be conclusive. |
| ITACT_000732 | Section 245J - Recovery of sums due under order of settlement. |
| ITACT_000733 | Section 245K - Bar on subsequent application for settlement. |
| ITACT_000734 | Section 245L - Proceedings before Settlement Commission to be judicial proceedings. |
| ITACT_000735 | Section 245M - Option to withdraw pending application. |
| ITACT_000736 | Section 245M - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987 |
| ITACT_000737 | Section 245MA - Dispute Resolution Committee. |
| ITACT_000738 | Section 245N - Definitions. |
| ITACT_000739 | Section 245-O - Authority for Advance Rulings. |
| ITACT_000740 | Section 245-OA - Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Members. |
| ITACT_000741 | Section 245-OB - Board for Advance Rulings. |
| ITACT_000742 | Section 245P - Vacancies, etc., not to invalidate proceedings. |
| ITACT_000743 | Section 245Q - Application for advance ruling. |
| ITACT_000744 | Section 245R - Procedure on receipt of application. |
| ITACT_000745 | Section 245RR - Appellate authority not to proceed in certain cases. |
| ITACT_000746 | Section 245S - Applicability of advance ruling. |
| ITACT_000747 | Section 245T - Advance ruling to be void in certain circumstances. |
| ITACT_000748 | Section 245U - Powers of the Authority. |
| ITACT_000749 | Section 245V - Procedure of Authority. |
| ITACT_000750 | Section 245W - Appeal. |
| ITACT_000751 | Section 246 - Appealable orders before Joint Commissioner (Appeals). |
| ITACT_000752 | Section 246A - Appealable orders before Commissioner (Appeals). |
| ITACT_000753 | Section 247 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993 |
| ITACT_000754 | Section 248 - Appeal by person denying liability to deduct tax in certain cases. |
| ITACT_000755 | Section 249 - Form of appeal and limitation. |
| ITACT_000756 | Section 250 - Procedure in appeal. |
| ITACT_000757 | Section 251 - Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals). |
| ITACT_000758 | Section 252 - Appellate Tribunal. |
| ITACT_000759 | Section 252A - Qualifications, terms and conditions of service of President, Vice-President and Member. |
| ITACT_000760 | Section 253 - Appeals to the Appellate Tribunal. |
| ITACT_000761 | Section 254 - Orders of Appellate Tribunal. |
| ITACT_000762 | Section 255 - Procedure of Appellate Tribunal. |
| ITACT_000763 | Section 256 - Statement of case to the High Court. |
| ITACT_000764 | Section 257 - Statement of case to Supreme Court in certain cases. |
| ITACT_000765 | Section 258 - Power of High Court or Supreme Court to require statement to be amended. |
| ITACT_000766 | Section 259 - Case before High Court to be heard by not less than two judges. |
| ITACT_000767 | Section 260 - Decision of High Court or Supreme Court on the case stated. |
| ITACT_000768 | Section 260A - Appeal to High Court. |
| ITACT_000769 | Section 260B - Cases before High Court to be heard by not less than two Judges. |
| ITACT_000770 | Section 261 - Appeal to Supreme Court. |
| ITACT_000771 | Section 262 - Hearing before Supreme Court. |
| ITACT_000772 | Section 263 - Revision of orders prejudicial to revenue. |
| ITACT_000773 | Section 264 - Revision of other orders. |
| ITACT_000774 | Section 264A - Faceless revision of orders. |
| ITACT_000775 | Section 264B - Faceless effect of orders. |
| ITACT_000776 | Section 265 - Tax to be paid notwithstanding reference, etc. |
| ITACT_000777 | Section 266 - Execution for costs awarded by the Supreme Court. |
| ITACT_000778 | Section 267 - Amendment of assessment on appeal. |
| ITACT_000779 | Section 268 - Exclusion of time taken for copy. |
| ITACT_000780 | Section 268A - Filing of appeal or application for reference by income-tax authority. |
| ITACT_000781 | Section 269 - Definition of "High Court". |
| ITACT_000782 | Section 269A - Definitions. |
| ITACT_000783 | Section 269AB - Registration of certain transactions. |
| ITACT_000784 | Section 269B - Competent authority. |
| ITACT_000785 | Section 269C - Immovable property in respect of which proceedings for acquisition may be taken. |
| ITACT_000786 | Section 269D - Preliminary notice. |
| ITACT_000787 | Section 269E - Objections. |
| ITACT_000788 | Section 269F - Hearing of objections. |
| ITACT_000789 | Section 269G - Appeal against order for acquisition. |
| ITACT_000790 | Section 269H - Appeal to High Court. |
| ITACT_000791 | Section 269-I - Vesting of property in Central Government. |
| ITACT_000792 | Section 269J - Compensation. |
| ITACT_000793 | Section 269K - Payment or deposit of compensation. |
| ITACT_000794 | Section 269L - Assistance by Valuation Officers. |
| ITACT_000795 | Section 269M - Powers of competent authority. |
| ITACT_000796 | Section 269N - Rectification of mistakes. |
| ITACT_000797 | Section 269-O - Appearance by authorised representative or registered valuer. |
| ITACT_000798 | Section 269P - Statement to be furnished in respect of transfers of immovable property. |
| ITACT_000799 | Section 269Q - Chapter not to apply to transfers to relatives. |
| ITACT_000800 | Section 269R - Properties liable for acquisition under this Chapter not to be acquired under other laws. |
| ITACT_000801 | Section 269RR - Chapter not to apply where transfer of immovable property made after a certain date. |
| ITACT_000802 | Section 269S - Chapter not to extend to State of Jammu and Kashmir. |
| ITACT_000803 | Section 269SS - Mode of taking or accepting certain loans, deposits and specified sum. |
| ITACT_000804 | Section 269ST - Mode of undertaking transactions. |
| ITACT_000805 | Section 269SU - Acceptance of payment through prescribed electronic modes. |
| ITACT_000806 | Section 269T - Mode of repayment of certain loans or deposits. |
| ITACT_000807 | Section 269TT - Mode of repayment of special bearer bonds, 1991. |
| ITACT_000808 | Section 269U - Commencement of Chapter. |
| ITACT_000809 | Section 269UA - Definitions. |
| ITACT_000810 | Section 269UB - Appropriate authority. |
| ITACT_000811 | Section 269UC - Restrictions on transfer of immovable property. |
| ITACT_000812 | Section 269UD - Order by appropriate authority for purchase by Central Government of immovable property. |
| ITACT_000813 | Section 269UE - Vesting of property in Central Government. |
| ITACT_000814 | Section 269UF - Consideration for purchase of immovable property by Central Government. |
| ITACT_000815 | Section 269UG - Payment or deposit of consideration. |
| ITACT_000816 | Section 269UH - Re-vesting of property in the transferor on failure of payment or deposit of consideration. |
| ITACT_000817 | Section 269U-I - Powers of the appropriate authority. |
| ITACT_000818 | Section 269UJ - Rectification of mistakes. |
| ITACT_000819 | Section 269UK - Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property. |
| ITACT_000820 | Section 269UL - Restrictions on registration, etc., of documents in respect of transfer of immovable property. |
| ITACT_000821 | Section 269UM - Immunity to transferor against claims of transferee for transfer. |
| ITACT_000822 | Section 269UN - Order of appropriate authority to be final and conclusive. |
| ITACT_000823 | Section 269U-O - Chapter not to apply to certain transfers. |
| ITACT_000824 | Section 269UP - Chapter not to apply where transfer of immovable property effected after certain date. |
| ITACT_000825 | Section 270 - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000826 | Section 270A - Penalty for under-reporting and misreporting of income. |
| ITACT_000827 | Section 270AA - Immunity from imposition of penalty, etc. |
| ITACT_000828 | Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc. |
| ITACT_000829 | Section 271A - Failure to keep, maintain or retain books of account, documents, etc. |
| ITACT_000830 | Section 271AA - Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions. |
| ITACT_000831 | Section 271AAA - Penalty where search has been initiated. |
| ITACT_000832 | Section 271AAB - Penalty where search has been initiated. |
| ITACT_000833 | Section 271AAC - Penalty in respect of certain income. |
| ITACT_000834 | Section 271AAD - Penalty for false entry, etc. in books of account. |
| ITACT_000835 | Section 271AAE - Benefits to related persons. |
| ITACT_000836 | Section 271B - Failure to get accounts audited. |
| ITACT_000837 | Section 271BA - Penalty for failure to furnish report under section 92E. |
| ITACT_000838 | Section 271BB - Omitted vide Finance Act, 2025, with effect from 1-4-2025. |
| ITACT_000839 | Section 271C - Penalty for failure to deduct tax at source. |
| ITACT_000840 | Section 271CA - Penalty for failure to collect tax at source. |
| ITACT_000841 | Section 271D - Penalty for failure to comply with the provisions of section 269SS. |
| ITACT_000842 | Section 271DA - Penalty for failure to comply with provisions of section 269ST. |
| ITACT_000843 | Section 271DB - Penalty for failure to comply with provisions of section 269SU. |
| ITACT_000844 | Section 271E - Penalty for failure to comply with the provisions of section 269T. |
| ITACT_000845 | Section 271F - Penalty for failure to furnish return of income. |
| ITACT_000846 | Section 271FA - Penalty for failure to furnish statement of financial transaction or reportable account. |
| ITACT_000847 | Section 271FAA - Penalty for furnishing inaccurate statement of financial transaction or reportable account. |
| ITACT_000848 | Section 271FAB - Penalty for failure to furnish statement or information or document by an eligible investment fund. |
| ITACT_000849 | Section 271FB - Penalty for failure to furnish return of fringe benefits. |
| ITACT_000850 | Section 271G - Penalty for failure to furnish information or document under section 92D. |
| ITACT_000851 | Section 271GA - Penalty for failure to furnish information or document under section 285A. |
| ITACT_000852 | Section 271GB - Penalty for failure to furnish report or for furnishing inaccurate report under section 286. |
| ITACT_000853 | Section 271GC - Penalty for failure to submit statement under section 285. |
| ITACT_000854 | Section 271H - Penalty for failure to furnish statements, etc. |
| ITACT_000855 | Section 271-I - Penalty for failure to furnish information or furnishing inaccurate information under section 195. |
| ITACT_000856 | Section 271-J - Penalty for furnishing incorrect information in reports or certificates. |
| ITACT_000857 | Section 271K - Penalty for failure to furnish statements. |
| ITACT_000858 | Section 272 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000859 | Section 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
| ITACT_000860 | Section 272AA - Penalty for failure to comply with the provisions of section 133B. |
| ITACT_000861 | Section 272B - Penalty for failure to comply with the provisions of section 139A. |
| ITACT_000862 | Section 272BB - Penalty for failure to comply with the provisions of section 203A. |
| ITACT_000863 | Section 272BBB - Penalty for failure to comply with the provisions of section 206CA. |
| ITACT_000864 | Section 273 - False estimate of, or failure to pay, advance tax. |
| ITACT_000865 | Section 273A - Power to reduce or waive penalty, etc., in certain cases. |
| ITACT_000866 | Section 273AA - Power of Principal Commissioner or Commissioner to grant immunity from penalty. |
| ITACT_000867 | Section 273B - Penalty not to be imposed in certain cases. |
| ITACT_000868 | Section 274 - Procedure. |
| ITACT_000869 | Section 275 - Bar of limitation for imposing penalties. |
| ITACT_000870 | Section 275A - Contravention of order made under sub-section (3) of section 132. |
| ITACT_000871 | Section 275B - Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. |
| ITACT_000872 | Section 276 - Removal, concealment, transfer or delivery of property to thwart tax recovery. |
| ITACT_000873 | Section 276A - Failure to comply with the provisions of sub-sections (1) and (3) of section 178. |
| ITACT_000874 | Section 276AA - Omitted vide Finance Act, 1986, w.e.f. 1-10-1986 |
| ITACT_000875 | Section 276AB - Failure to comply with the provisions of sections 269UC, 269UE and 269UL. |
| ITACT_000876 | Section 276B - Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B. |
| ITACT_000877 | Section 276BB - Failure to pay the tax collected at source. |
| ITACT_000878 | Section 276C - Wilful attempt to evade tax, etc. |
| ITACT_000879 | Section 276CC - Failure to furnish returns of income. |
| ITACT_000880 | Section 276CCC - Failure to furnish return of income in search cases. |
| ITACT_000881 | Section 276D - Failure to produce accounts and documents. |
| ITACT_000882 | Section 276DD - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000883 | Section 276E - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 |
| ITACT_000884 | Section 277 - False statement in verification, etc. |
| ITACT_000885 | Section 277A - Falsification of books of account or document, etc. |
| ITACT_000886 | Section 278 - Abetment of false return, etc. |
| ITACT_000887 | Section 278A - Punishment for second and subsequent offences. |
| ITACT_000888 | Section 278AA - Punishment not to be imposed in certain cases. |
| ITACT_000889 | Section 278AB - Power of Principal Commissioner or Commissioner to grant immunity from prosecution. |
| ITACT_000890 | Section 278B - Offences by companies. |
| ITACT_000891 | Section 278C - Offences by Hindu undivided families. |
| ITACT_000892 | Section 278D - Presumption as to assets, books of account, etc., in certain cases. |
| ITACT_000893 | Section 278E - Presumption as to culpable mental state. |
| ITACT_000894 | Section 279 - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. |
| ITACT_000895 | Section 279A - Certain offences to be non-cognizable. |
| ITACT_000896 | Section 279B - Proof of entries in records or documents. |
| ITACT_000897 | Section 280 - Disclosure of particulars by public servants. |
| ITACT_000898 | Section 280A - Special Courts. |
| ITACT_000899 | Section 280B - Offences triable by Special Court. |
| ITACT_000900 | Section 280C - Trial of offences as summons case. |
| ITACT_000901 | Section 280D - Application of code of Criminal Procedure, 1973 to proceedings before Special Court. |
| ITACT_000902 | Section 280E - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000903 | Section 280F - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000904 | Section 280G - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000905 | Section 280H - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000906 | Section 280-I - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000907 | Section 280J - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000908 | Section 280K - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000909 | Section 280L - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000910 | Section 280M - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000911 | Section 280N - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000912 | Section 280-O - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000913 | Section 280P - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000914 | Section 280Q - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000915 | Section 280R - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000916 | Section 280S - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000917 | Section 280T - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000918 | Section 280U - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000919 | Section 280V - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000920 | Section 280W - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000921 | Section 280X - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988 |
| ITACT_000922 | Section 280Y - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990 |
| ITACT_000923 | Section 280Z - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990 |
| ITACT_000924 | Section 280ZA - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990 |
| ITACT_000925 | Section 280ZB - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990 |
| ITACT_000926 | Section 280ZC - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990 |
| ITACT_000927 | Section 280ZD - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990 |
| ITACT_000928 | Section 280ZE - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990 |
| ITACT_000929 | Section 281 - Certain transfers to be void. |
| ITACT_000930 | Section 281A - Repealed by the Benami Transactions (Prohibition) Act, 1988, w.e.f. 19-5-1988 |
| ITACT_000931 | Section 281B - Provisional attachment to protect revenue in certain cases. |
| ITACT_000932 | Section 282 - Service of notice generally. |
| ITACT_000933 | Section 282A - Authentication of notices and other documents. |
| ITACT_000934 | Section 282B - Omitted vide Finance Act, 2011, effective retrospectively from 1-4-2011 |
| ITACT_000935 | Section 283 - Service of notice when family is disrupted or firm, etc., is dissolved. |
| ITACT_000936 | Section 284 - Service of notice in the case of discontinued business. |
| ITACT_000937 | Section 285 - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987 |
| ITACT_000938 | Section 285 - Submission of statement by a non-resident having liasion office. |
| ITACT_000939 | Section 285A - Furnishing of information or documents by an Indian concern in certain cases. |
| ITACT_000940 | Section 285B - Submission of statements by producers of cinematograph films or persons engaged in specified activity. |
| ITACT_000941 | Section 285BA - Obligation to furnish statement of financial transaction or reportable account. |
| ITACT_000942 | Section 285BAA - Obligation to furnish information on transaction of crypto-asset. |
| ITACT_000943 | Section 285BB - Annual information statement. |
| ITACT_000944 | Section 286 - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987 |
| ITACT_000945 | Section 286 - Furnishing of report in respect of international group. |
| ITACT_000946 | Section 287 - Publication of information respecting assessees in certain cases. |
| ITACT_000947 | Section 287A - Appearance by registered valuer in certain matters. |
| ITACT_000948 | Section 288 - Appearance by authorised representative. |
| ITACT_000949 | Section 288A - Rounding off of income. |
| ITACT_000950 | Section 288B - Rounding off amount payable and refund due. |
| ITACT_000951 | Section 289 - Receipt to be given. |
| ITACT_000952 | Section 290 - Indemnity. |
| ITACT_000953 | Section 291 - Power to tender immunity from prosecution. |
| ITACT_000954 | Section 292 - Cognizance of offences. |
| ITACT_000955 | Section 292A - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. |
| ITACT_000956 | Section 292B - Return of income, etc., not to be invalid on certain grounds. |
| ITACT_000957 | Section 292BB - Notice deemed to be valid in certain circumstances. |
| ITACT_000958 | Section 292C - Presumption as to assets books of account. |
| ITACT_000959 | Section 292CC - Authorisation and assessment in case of search or requisition. |
| ITACT_000960 | Section 293 - Bar of suits in Civil Courts. |
| ITACT_000961 | Section 293A - Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils. |
| ITACT_000962 | Section 293B - Power of Central Government or Board to condone delays in obtaining approval. |
| ITACT_000963 | Section 293C - Power to withdraw approval. |
| ITACT_000964 | Section 293D - Faceless approval or registration. |
| ITACT_000965 | Section 294 - Act to have effect pending legislative provision for charge of tax. |
| ITACT_000966 | Section 294A - Power to make exemption, etc., in relation to certain Union Territories. |
| ITACT_000967 | Section 295 - Power to make rules. |
| ITACT_000968 | Section 296 - Rules and certain notifications to be placed before Parliament. |
| ITACT_000969 | Section 297 - Repeals and savings. |
| ITACT_000970 | Section 298 - Power to remove difficulties. |
| ITACT_000971 | The First Schedule - Insurance Business |
| ITACT_000972 | The Second Schedule - Procedure for Recovery of Tax |
| ITACT_000973 | The Third Schedule - Procedure for Distrant by Assessing Officer or Tax Recovery Officer |
| ITACT_000974 | The Fourth Schedule - Recognised Provident Funds |
| ITACT_000975 | The Fifth Schedule - List of Articles and Things |
| ITACT_000976 | The Sixth Schedule - Omitted vide Finance Act, 1972, w.e.f. 1-4-1973 |
| ITACT_000977 | The Seventh Schedule - Minerals |
| ITACT_000978 | The Eighth Schedule - List of Industrially Backward States and Union Territories |
| ITACT_000979 | The Ninth Schedule - Omitted vide Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, effective from 1-4-1988 |
| ITACT_000980 | The Tenth Schedule - Omitted vide Finance Act, 1999, effective from 1-4-2000 |
| ITACT_000981 | The Eleventh Schedule - List of Articles or Things |
| ITACT_000982 | The Twelfth Schedule - Processed Minerals and Ores |
| ITACT_000983 | The Thirteenth Schedule - List of Articles or Things |
| ITACT_000984 | The Fourteenth Schedule - List of Articles or Things or Operations |