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LIBRARY OF 55+ ACTS

1 Income Tax Act, 1961
2 Amendments to Certain Acts to Provide for Merger of Tribunals and other Authorities and Conditions of Service of Chairpersons, Members, etc.
3 Banking Cash Transaction Tax
4 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
5 Central Boards of Revenue Act, 1963
6 Charitable and Religious Trusts Acts, 1920
7 Charitable Endowments Act, 1890
8 Chartered Accountants Act, 1949
9 Commodities Transaction Tax Provisions
10 Deposit Insurance and Credit Guarantee Corporation (Amendment) Act, 2021
11 Direct Tax Dispute Resolution Scheme, 2016
12 Direct Tax Vivad Se Vishwas Act, 2020
13 Direct Taxes Code Bill, 2010
14 Economic Offences (Inapplicability of Limitation) Act, 1974
15 Education Cess Provisions
16 Employee`s Compensation Act, 1923
17 Employee`s Provident Funds and Miscellaneous Provisions Act, 1952
18 Employee`s State Insurance Act, 1948
19 Equalisation Levy
20 Expenditure Tax Act, 1987
21 Foreign Contribution (Regulation) Act, 2010
22 Foreign Exchange Management Act, 1999
23 Foreign Trade (Development and Regulation) Act, 1992
24 General Clauses Act, 1897
25 Gift-Tax Act, 1958
26 Hindu Succession Act, 1956
27 Income Declaration Scheme, 2016
28 Indian Partnership Act, 1932
29 Indian Stamp Act, 1899
30 Indian Trusts Act, 1882
31 Interest Tax Act, 1974
32 International Financial Services Centres Authority Act, 2019
33 Jammu and Kashmir Reorganisation Act, 2019
34 Limited Liability Partnership (Amendment) Act, 2021
35 Limited Liability Partnership Act, 2008
36 Micro, Small and Medium Enterprises Development Act, 2006
37 National Tax Tribunal Act, 2005
38 Payment of Bonus Act, 1965
39 Payment of Gratuity Act, 1972
40 Prevention of Money Laundering Act, 2002
41 Prohibition of Benami Property Transactions Act, 1988
42 Public Provident Fund Act, 1968
43 Registration Act, 1908
44 Secondary and Higher Education Cess
45 Securities Transaction Tax Provisions
46 Special Bearer Bonds (Immunities and Exemptions) Act, 1981
47 Special Economic Zones Act, 2005
48 Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
49 Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
50 Taxation Laws (Amendment) Act, 2019
51 Taxation Laws (Amendment) Act, 2021
52 Transfer of Property Act, 1882
53 Tribunals Reforms Act, 2021
54 Unit Trust of India (Transfer of undertaking and Repeal) Act, 2002
55 Validation and Other Provisions--Relating to Income Tax Act, 1961
56 Voluntary Deposits (Immunities and Exemptions) Act, 1991
57 Wealth Tax Act, 1957
Income Tax Act, 1961
975 Result found.
ITACT_000001Section 1 - Short title, extent and commencement
ITACT_000002Section 2 - Definitions.
ITACT_000003Section 3 - “Previous year” defined
ITACT_000004Section 4 - Charge of income-tax
ITACT_000005Section 5 - Scope of total income
ITACT_000006Section 5A - Apportionment of income between spouses governed by Portuguese Civil Code
ITACT_000007Section 6 - Residence in India
ITACT_000008Section 7 - Income deemed to be received
ITACT_000009Section 8 - Dividend income
ITACT_000010Section 9 - Income deemed to accrue or arise in India
ITACT_000011Section 9A - Certain activities not to constitute business connection in India
ITACT_000012Section 9B - Income on receipt of capital asset or stock in trade by specified person from specified entity
ITACT_000013Section 10 - Income not included in total income
ITACT_000014Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc
ITACT_000015Section 10AA - Special provisions in respect of units in Special Economic Zones
ITACT_000016Section 10B - Special provisions in respect of newly established hundred per cent export oriented undertakings
ITACT_000017Section 10BA - Special provisions in respect of export of certain articles or things
ITACT_000018Section 10BB - Meaning of computer programmes in certain cases
ITACT_000019Section 10C - Special provision in respect of certain industrial undertakings in North-Eastern Region
ITACT_000020Section 11 - Income from property held for charitable or religious purposes
ITACT_000021Section 12 - Income of trusts or institutions from contributions
ITACT_000022Section 12A - Conditions for applicability of sections 11 and 12
ITACT_000023Section 12AA - Procedure for registration
ITACT_000024Section 12AB - Procedure for fresh registration
ITACT_000025Section 13 - Section 11 not to apply in certain cases
ITACT_000026Section 13A - Special provision relating to incomes of Political Parties
ITACT_000027Section 13B - Special provisions relating to voluntary contributions received by electoral trust
ITACT_000028Section 14 - Heads of income
ITACT_000029Section 14A - Expenditure incurred in relation to income not includible in total income
ITACT_000030Section 15 - Salaries
ITACT_000031Section 16 - Deduction from salaries
ITACT_000032Section 17 - “Salary”, “Perquisite” and “Profits in lieu of Salary” defined
ITACT_000033Section 18 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
ITACT_000034Section 19 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
ITACT_000035Section 20 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
ITACT_000036Section 21 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
ITACT_000037Section 22 - Income from House Property
ITACT_000038Section 23 - Annual value how determined
ITACT_000039Section 24 - Deductions from income from House Property
ITACT_000040Section 25 - Amounts not deductible from income from House Property
ITACT_000041Section 25A - Special provision for arrears of rent and unrealised rent received subsequently
ITACT_000042Section 26 - Property owned by Co-owners
ITACT_000043Section 27 - “Owner of House Property”, “Annual Charge”, etc., defined
ITACT_000044Section 28 - Profits and Gains of Business or Profession
ITACT_000045Section 29 - Income from Profits and Gains of Business or Profession, how computed
ITACT_000046Section 30 - Rent, Rates, Taxes, Repairs and Insurance for Buildings
ITACT_000047Section 31 - Repairs and Insurance of Machinery, Plant and Furniture
ITACT_000048Section 32 - Depreciation
ITACT_000049Section 32A - Investment allowance
ITACT_000050Section 32AB - Investment deposit account
ITACT_000051Section 32AC - Investment in new plant or machinery
ITACT_000052Section 32AD - Investment in new plant or machinery in notified backward areas in certain States
ITACT_000053Section 33 - Development rebate
ITACT_000054Section 33A - Development allowance
ITACT_000055Section 33AB - Tea Development Account [Coffee Development Account and Rubber Development Account]
ITACT_000056Section 33ABA - Site Restoration Fund
ITACT_000057Section 33AC - Reserves for Shipping Business
ITACT_000058Section 33B - Rehabilitation allowance
ITACT_000059Section 34 - Conditions for depreciation allowance and development rebate
ITACT_000060Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
ITACT_000061Section 35 - Expenditure on scientific research
ITACT_000062Section 35A - Expenditure on acquisition of patent rights or copyrights
ITACT_000063Section 35AB - Expenditure on know-how
ITACT_000064Section 35ABA - Expenditure for obtaining right to use spectrum for telecommunication services
ITACT_000065Section 35ABB - Expenditure for obtaining licence to operate Telecommunication Services
ITACT_000066Section 35AC - Expenditure on eligible projects or schemes
ITACT_000067Section 35AD - Deduction in respect of expenditure on specified business
ITACT_000068Section 35B - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000069Section 35C - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000070Section 35CC - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000071Section 35CCA - Expenditure by way of payment to Associations and Institutions for carrying out rural development programmes
ITACT_000072Section 35CCB - Expenditure by way of payment to Associations and Institutions for carrying out programmes of conservation of Natural Resources
ITACT_000073Section 35CCC - Expenditure on agricultural extension project
ITACT_000074Section 35CCD - Expenditure on skill development project
ITACT_000075Section 35D - Amortisation of certain preliminary expenses
ITACT_000076Section 35DD - Amortisation of expenditure in case of amalgamation or demerger
ITACT_000077Section 35DDA - Amortisation of expenditure incurred under voluntary retirement scheme
ITACT_000078Section 35E - Deduction for Expenditure on Prospecting, etc., for certain minerals
ITACT_000079Section 36 - Other Deductions
ITACT_000080Section 37 - General
ITACT_000082Section 38 - Building, etc., partly used for business, etc., or not exclusively so used
ITACT_000083Section 39 - Managing agency commission
ITACT_000084Section 40 - Amounts not deductible
ITACT_000085Section 40A - Expenses or Payments not deductible in certain circumstances
ITACT_000086Section 41 - Profits chargeable to tax
ITACT_000087Section 42 - Special provision for deductions in the case of business for prospecting, etc., for mineral oil
ITACT_000088Section 43 - Definitions of certain terms relevant to Income from Profits and Gains of Business or Profession
ITACT_000089Section 43A - Special provisions consequential to changes in rate of exchange of currency
ITACT_000090Section 43AA - Taxation of foreign exchange fluctuation
ITACT_000091Section 43B - Certain deductions to be only on actual payment
ITACT_000092Section 43C - Special provision for computation of cost of acquisition of certain assets
ITACT_000093Section 43CA - Special provision for full value of consideration for transfer of assets other than capital assets in certain cases
ITACT_000094Section 43CB - Computation of income from construction and service contracts
ITACT_000095Section 43D - Special provision in case of income of public financial institutions, etc
ITACT_000096Section 44 - Insurance Business
ITACT_000097Section 44A - Special provisions for deduction in the case of trade, professional or similar association
ITACT_000098Section 44AA - Maintenance of Accounts by certain persons carrying on profession or business
ITACT_000099Section 44AB - Audit of Accounts of certain persons carrying on Business or Profession
ITACT_000100Section 44AC - Special provision for computing profits and gains from the business of trading in certain goods
ITACT_000101Section 44AD - Special provision for computing profits and gains of business on presumptive basis
ITACT_000102Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis
ITACT_000103Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
ITACT_000104Section 44AF - Special provisions for computing profits and gains of retail business
ITACT_000105Section 44B - Special provision for computing profits and gains of shipping business in the case of non-residents
ITACT_000106Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
ITACT_000106bSection 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
ITACT_000107Section 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_000108Section 44C - Deduction of head office expenditure in the case of non-residents
ITACT_000109Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies
ITACT_000110Section 44DA - Special provision for computing income by way of royalties, etc., in case of non‑residents
ITACT_000111Section 44DB - Special provision for computing deductions in the case of business reorganisation of co-operative banks
ITACT_000112Section 45 - Capital Gains
ITACT_000113Section 46 - Capital gains on distribution of assets by companies in liquidation
ITACT_000114Section 46A - Capital gains on purchase by company of its own shares or other specified securities
ITACT_000115Section 47 - Transactions not regarded as transfer
ITACT_000116Section 47A - Withdrawal of exemption in certain cases
ITACT_000117Section 48 - Mode of computation
ITACT_000118Section 49 - Cost with reference to certain modes of acquisition
ITACT_000119Section 50 - Special provision for computation of capital gains in case of depreciable assets
ITACT_000120Section 50A - Special provision for cost of acquisition in case of depreciable asset
ITACT_000121Section 50AA - Special provision for computation of capital gains in case of Market Linked Debenture
ITACT_000122Section 50B - Special provision for computation of capital gains in case of slump sale
ITACT_000122bSection 50C - Special provision for full value of consideration in certain cases
ITACT_000123Section 50CA - Special provision for full value of consideration for transfer of share other than quoted share
ITACT_000124Section 50D - Fair market value deemed to be full value of consideration in certain cases
ITACT_000125Section 51 - Advance money received
ITACT_000126Section 52 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000127Section 53 - Omitted by the Finance Act, 1992, w.e.f. 1-4-1993
ITACT_000128Section 54 - Profit on sale of property used for residence
ITACT_000129Section 54A - Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972
ITACT_000130Section 54B - Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
ITACT_000131Section 54C - Omitted vide Finance Act, 1976, effective from 1-4-1976
ITACT_000132Section 54D - Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
ITACT_000133Section 54E - Capital gain on transfer of capital assets not to be charged in certain cases
ITACT_000134Section 54EA - Capital gain on transfer of long-term capital assets not to be charged in the case of investment in [specified securities]
ITACT_000135Section 54EB - Capital gain on transfer of long-term capital assets not to be charged in certain cases
ITACT_000136Section 54EC - Capital gains to be charged on investment in certain bonds
ITACT_000137Section 54ED - Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases
ITACT_000138Section 54EE - Capital gain not to be charged on investment in units of a specified fund
ITACT_000139Section 54F - Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
ITACT_000140Section 54G - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
ITACT_000141Section 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_000142Section 54GB - Capital gain on transfer of residential property not to be charged in certain cases
ITACT_000143Section 54H - Extension of time for acquiring new asset or depositing or investing amount of capital gain
ITACT_000144Section 55 - Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
ITACT_000145Section 55A - Reference to valuation officer
ITACT_000146Section 56 - Income from other sources
ITACT_000147Section 57 - Deductions
ITACT_000148Section 58 - Amounts not deductible
ITACT_000149Section 59 - Profits chargeable to tax
ITACT_000150Section 60 - Transfer of income where there is no transfer of assets
ITACT_000151Section 61 - Revocable transfer of assets
ITACT_000152Section 62 - Transfer irrevocable for a specified period
ITACT_000153Section 63 - “Transfer” and “Revocable Transfer” defined
ITACT_000154Section 64 - Income of individual to include income of spouse, minor child, etc
ITACT_000155Section 65 - Liability of person in respect of income included in the income of another person
ITACT_000156Section 66 - Total income
ITACT_000157Section 67 - Omitted by the Finance Act, 1992, w.e.f. 1-4-1993
ITACT_000158Section 67A - Method of computing a member’s share in income of association of persons or body of individuals
ITACT_000159Section 68 - Cash credits
ITACT_000160Section 69 - Unexplained investments
ITACT_000161Section 69A - Unexplained money, etc
ITACT_000162Section 69B - Amount of investments, etc., not fully disclosed in books of account
ITACT_000163Section 69C - Unexplained expenditure, etc
ITACT_000164Section 69D - Amount borrowed or repaid on hundi
ITACT_000165Section 70 - Set off of loss from one source against income from another source under the same head of income
ITACT_000166Section 71 - Set off of loss from one head against income from another
ITACT_000167Section 71A - Transitional provisions for set off of loss under the head “income from house property”
ITACT_000168Section 71B - Carry forward and set-off of loss from house property
ITACT_000169Section 72 - Carry forward and set off of business losses
ITACT_000170Section 72A - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc
ITACT_000171Section 72AA - Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
ITACT_000172Section 72AB - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
ITACT_000173Section 73 - Losses in speculation business
ITACT_000174Section 73A - Carry forward and set off of losses by specified business
ITACT_000175Section 74 - Losses under the head “Capital Gains”
ITACT_000176Section 74A - Losses from certain specified sources falling under the head “Income from other sources”
ITACT_000177Section 75 - Losses of firms
ITACT_000178Section 78 - Carry forward and set off of losses in case of change in constitution of firm or on succession
ITACT_000179Section 79 - Carry forward and set off of losses in case of certain companies
ITACT_000180Section 79A - No set off of losses consequent to search, requisition and survey
ITACT_000181Section 80 - Submission of return for losses
ITACT_000182Section 80A - Deductions to be made in computing total income
ITACT_000183Section 80AA - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
ITACT_000184Section 80AB - Deductions to be made with reference to the income included in the gross total income
ITACT_000185Section 80AC - Deduction not to be allowed unless return furnished
ITACT_000186Section 80B - Definitions
ITACT_000187Section 80C - Omitted vide Finance Act, 1990, w.e.f. 1-4-1991
ITACT_000188Section 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc
ITACT_000189Section 80CC - Omitted vide Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993
ITACT_000190Section 80CCA - Deduction in respect of deposits under national savings scheme or payment to a deferred annuity plan
ITACT_000191Section 80CCB - Deduction in respect of investment made under equity linked savings scheme
ITACT_000192Section 80CCC - Deduction in respect of contribution to certain pension funds
ITACT_000193Section 80CCD - Deduction in respect of contribution to pension scheme of Central Government
ITACT_000194Section 80CCE - Limit on deductions under sections 80C, 80CCC and 80CCD
ITACT_000195Section 80CCF - Deduction in respect of subscription to long-term infrastructure bonds
ITACT_000196Section 80CCG - Deduction in respect of investment made under an equity savings scheme
ITACT_000197Section 80CCH - Deduction in respect of contribution to Agnipath Scheme
ITACT_000198Section 80D - Deduction in respect of health insurance premia
ITACT_000199Section 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
ITACT_000200Section 80DDA - Substituted vide Finance (No. 2) Act, 1998, by section 80DD effective from 1-4-1999
ITACT_000201Section 80DDB - Deduction in respect of medical treatment, etc
ITACT_000202Section 80E - Deduction in respect of interest on loan taken for higher education
ITACT_000203Section 80EE - Deduction in respect of interest on loan taken for residential house property
ITACT_000205Section 80EEA - Deduction in respect of interest on loan taken for certain house property
ITACT_000206Section 80EEB - Deduction in respect of purchase of electric vehicle
ITACT_000207Section 80F - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986
ITACT_000208Section 80FF - Omitted vide Finance (No. 2) Act, 1980, w.e.f. 1-4-1981
ITACT_000209Section 80G - Deduction in respect of donations to certain funds, charitable institutions, etc
ITACT_000210Section 80GG - Deductions in respect of rents paid
ITACT_000211Section 80GGA - Deduction in respect of certain donations for scientific research or rural development
ITACT_000212Section 80GGB - Deduction in respect of contributions given by companies to political parties
ITACT_000213Section 80GGC - Deduction in respect of contributions given by any person to political parties
ITACT_000214Section 80H - Omitted vide Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976
ITACT_000215Section 80HH - Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
ITACT_000216Section 80HHA - Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
ITACT_000217Section 80HHB - Deduction in respect of profits and gains from projects outside India
ITACT_000218Section 80HHBA - Deduction in respect of profits and gains from housing projects in certain cases
ITACT_000219Section 80HHC - Deduction in respect of profits retained for export business
ITACT_000220Section 80HHD - Deduction in respect of earnings in convertible foreign exchange
ITACT_000221Section 80HHE - Deduction in respect of profits from export of computer software, etc
ITACT_000222Section 80HHF - Deduction in respect of profits and gains from export or transfer of film, software, etc
ITACT_000223Section 80-I - Deduction in respect of profits and gains from industrial undertakings after a certain date, etc
ITACT_000224Section 80-IA - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
ITACT_000225Section 80-IAB - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
ITACT_000226Section 80-IAC - Special provision in respect of specified business
ITACT_000227Section 80-IB - Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
ITACT_000228Section 80-IBA - Deductions in respect of profits and gains from housing projects
ITACT_000229Section 80-IC - Special provisions in respect of certain undertakings or enterprises in certain special category States
ITACT_000230Section 80-ID - Deduction in respect of profits and gains from business of hotels and convention centres in specified area
ITACT_000231Section 80-IE - Special provisions in respect of certain undertakings in North-Eastern States
ITACT_000232Section 80J - Omitted vide Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1989
ITACT_000233Section 80JJ - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
ITACT_000234Section 80JJA - Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
ITACT_000235Section 80JJAA - Deduction in respect of employment of new employees
ITACT_000236Section 80K - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987
ITACT_000237Section 80L - Omitted vide Finance Act, 2005, effective from 1-4-2006
ITACT_000238Section 80LA - Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
ITACT_000239Section 80M - Deduction in respect of certain inter-corporate dividends
ITACT_000240Section 80M - Omitted vide Finance Act, 2003, effective from 1-4-2004
ITACT_000241Section 80MM - Omitted vide Finance Act, 1983, w.e.f. 1-4-1984
ITACT_000242Section 80N - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986
ITACT_000243Section 80-O - Deduction in respect of royalties, etc., from certain foreign enterprises
ITACT_000244Section 80P - Deduction in respect of income of co-operative societies
ITACT_000245Section 80PA - Deduction in respect of certain income of Producer Companies
ITACT_000246Section 80Q - Deduction in respect of profits and gains from the business of publication of books
ITACT_000247Section 80QQ - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000248Section 80QQA - Deduction in respect of professional income of authors of text books in Indian languages
ITACT_000249Section 80QQB - Deduction in respect of royalty income, etc., of authors of certain books other than text books
ITACT_000250Section 80R - Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc
ITACT_000251Section 80RR - Deduction in respect of professional income from foreign sources in certain cases
ITACT_000252Section 80RRA - Deduction in respect of remuneration received for services rendered outside India
ITACT_000253Section 80RRB - Deduction in respect of royalty on patents
ITACT_000254Section 80S - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987
ITACT_000255Section 80T - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000256Section 80TT - Omitted vide Finance Act, 1986, w.e.f. 1-4-1987
ITACT_000257Section 80TTA - Deduction in respect of interest on deposits in savings account
ITACT_000258Section 80TTB - Deduction in respect of interest on deposits in case of senior citizens
ITACT_000259Section 80U - Deduction in case of a person with disability
ITACT_000260Section 80V - Omitted vide Finance Act, 1994, w.e.f. 1-4-1995
ITACT_000261Section 80VV - Omitted vide Finance Act, 1985, w.e.f. 1-4-1986
ITACT_000262Section 80VVA - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000263Section 81 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000264Section 82 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000265Section 83 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000266Section 84 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000267Section 85 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000268Section 85A - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000269Section 85B - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000270Section 85C - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000271Section 86 - Share of member of an association of persons or body of individuals in the income of the association or body
ITACT_000272Section 86A - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989
ITACT_000273Section 87 - Rebate to be allowed in computing income-tax
ITACT_000274Section 87A - Rebate of income-tax in case of certain individuals
ITACT_000275Section 88 - Rebate on life insurance premia, contribution to provident fund, etc
ITACT_000276Section 88A - Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994
ITACT_000277Section 88B - Omitted vide Finance Act, 2005, effective from 1-4-2006
ITACT_000278Section 88C - Omitted vide Finance Act, 2005, effective from 1-4-2006
ITACT_000279Section 88D - Omitted vide Finance Act, 2005, effective from 1-4-2006
ITACT_000280Section 88E - Rebate in respect of securities transaction tax
ITACT_000281Section 89 - Relief when salary, etc., is paid in arrears or in advance
ITACT_000282Section 89A - Omitted by the Finance Act, 1983, w.e.f. 1-4-1983
ITACT_000283Section 89A - Relief from taxation in income from retirement benefit account maintained in a notified country
ITACT_000284Section 90 - Agreement with foreign countries or specified territories
ITACT_000285Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief
ITACT_000286Section 91 - Countries with which no agreement exists
ITACT_000287Section 92 - Computation of income from international transaction having regard to arm’s length price
ITACT_000288Section 92A - Meaning of associated enterprise
ITACT_000289Section 92B - Meaning of international transaction
ITACT_000290Section 92BA - Meaning of specified domestic transaction
ITACT_000291Section 92C - Computation of arm’s length price
ITACT_000292Section 92CA - Reference to Transfer Pricing Officer
ITACT_000293Section 92CB - Power of Board to make safe harbour rules
ITACT_000294Section 92CC - Advance Pricing Agreement
ITACT_000295Section 92CD - Effect to advance pricing agreement
ITACT_000296Section 92CE - Secondary adjustment in certain cases
ITACT_000297Section 92D - Maintenance, keeping and furnishing of information and document by certain persons
ITACT_000298Section 92E - Report from an accountant to be furnished by persons entering into international transaction [or specified domestic transaction
ITACT_000299Section 92F - Definitions of certain terms relevant to computation of arm’s length price, etc
ITACT_000300Section 93 - Avoidance of income-tax by transactions resulting in transfer of income to non-residents
ITACT_000301Section 94 - Avoidance of tax by certain transactions in securities
ITACT_000302Section 94A - Special measures in respect of transactions with persons located in notified jurisdictional area
ITACT_000303Section 94B - Limitation on interest deduction in certain cases
ITACT_000305Section 95 - Applicability of General Anti-Avoidance Rule
ITACT_000306Section 96 - Impermissible avoidance arrangement
ITACT_000307Section 97 - Arrangement to lack commercial substance
ITACT_000308Section 98 - Consequences of impermissible avoidance arrangement
ITACT_000309Section 99 - Treatment of connected person and accommodating party
ITACT_000310Section 100 - Application of this Chapter
ITACT_000311Section 101 - Framing of guidelines
ITACT_000312Section 102 - Definitions
ITACT_000313Section 95 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000314Section 96 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000315Section 97 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000316Section 98 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000317Section 99 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000318Section 100 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000319Section 101 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000320Section 102 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000321Section 103 - Omitted by the Finance Act, 1965, w.e.f. 1-4-1965
ITACT_000322Section 104 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000323Section 105 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000324Section 106 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000325Section 107 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000326Section 107A - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000327Section 108 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000328Section 109 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000329Section 110 - Determination of tax where total income includes income on which no tax is payable
ITACT_000330Section 111 - Tax on accumulated balance of recognised provident fund
ITACT_000331Section 111A - Tax on short-term capital gains in certain cases
ITACT_000332Section 112 - Tax on long-term Capital gains
ITACT_000333Section 112A - Tax on long-term capital gains in certain cases
ITACT_000334Section 112A - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989
ITACT_000335Section 113 - Tax in the case of block assessment of search cases.
ITACT_000336Section 114 - Omitted vide Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
ITACT_000337Section 115 - Omitted vide Finance Act, 1987, w.e.f. 1-4-1988
ITACT_000338Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies.
ITACT_000339Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
ITACT_000340Section 115AC - Tax on income from bonds or Global Depository Receipts purch-ased in foreign currency or capital gains arising from their transfer
ITACT_000341Section 115ACA - Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
ITACT_000342Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
ITACT_000343Section 115B - Tax on profits and gains of life insurance business.
ITACT_000344Section 115BA - Tax on income of certain manufacturing domestic companies.
ITACT_000345Section 115BAA - Tax on income of certain domestic companies.
ITACT_000346Section 115BAB - Tax on income of new manufacturing domestic companies.
ITACT_000347Section 115BAC - Tax on income of individuals, Hindu undivided family and others.
ITACT_000348Section 115BAD - Tax on income of certain resident co-operative societies.
ITACT_000349Section 115BAE - Tax on income of certain new manufacturing co-operative societies.
ITACT_000350Section 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_000936Section 115BBA - Tax on non-resident sportsmen or sports associations.
ITACT_000937Section 115BBB - Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds.
ITACT_000938Section 115BBC - Anonymous donations to be taxed in certain cases.
ITACT_000939Section 115BBD - Tax on certain dividends received from foreign companies
ITACT_000940Section 115BBDA - Tax on certain dividends received from domestic companies.
ITACT_000941Section 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_000942Section 115BBF - Tax on income from patent.
ITACT_000943Section 115BBG - Tax on income from transfer of carbon credits.
ITACT_000944Section 115BBH - Tax on income from virtual digital assets.
ITACT_000945Section 115BBI - Specified income of certain institutions.
ITACT_000946Section 115BBJ - Tax on winnings from online games.
ITACT_000947Section 115C - Definitions.
ITACT_000948Section 115D - Special provision for computation of total income of non-residents.
ITACT_000949Section 115E - Tax on investment income and long-term capital gains.
ITACT_000950Section 115F - Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
ITACT_000951Section 115G - Return of income not to be filed in certain cases.
ITACT_000952Section 115H - Benefit under chapter to be available in certain cases even after the assessee becomes resident.
ITACT_000953Section 115-I - Chapter not to apply if the assessee so chooses.
ITACT_000954Section 115J - Special provisions relating to certain companies.
ITACT_000955Section 115JA - Deemed income relating to certain companies.
ITACT_000956Section 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies.
ITACT_000957Section 115JB - Special provision for payment of tax by certain companies.
ITACT_000958Section 115JC - Special provisions for payment of tax by certain persons other than a company.
ITACT_000959Section 115JD - Tax credit for alternate minimum tax.
ITACT_000960Section 115JE - Application of other provisions of this Act.
ITACT_000961Section 115JEE - Application of this Chapter to certain persons.
ITACT_000962Section 115JF - Interpretation in this Chapter.
ITACT_000963Section 115JG - Conversion of an Indian branch of Foreign Company into subsidiary Indian company.
ITACT_000964Section 115JH - Foreign company said to be resident in India.
ITACT_000965Section 115K - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
ITACT_000966Section 115L - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
ITACT_000967Section 115M - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
ITACT_000968Section 115N - Omitted vide Finance Act, 1997, w.e.f. 1-4-1998
ITACT_000969Section 115-O - Tax on distributed profits of domestic companies.
ITACT_000970Section 115P - Interest payable for non-payment of tax by domestic companies.
ITACT_000971Section 115Q - When company is deemed to be in default.
ITACT_000972Section 115QA - Tax on distributed income to shareholders.
ITACT_000973Section 115QB - Interest payable for non-payment of tax by company.
ITACT_000974Section 115QC - When company is deemed to be assessee in default.
ITACT_000975Section 115R - Tax on distributed income to unit holders.
ITACT_000976Section 115S - Interest payable for non-payment of tax.
ITACT_000977Section 115T - Unit Trust of India or mutual fund to be assessee in default.
ITACT_000351Section 115TA - Tax on distributed income to investors.
ITACT_000352Section 115TB - Interest payable for non-payment of tax.
ITACT_000353Section 115TC - Securitisation trust to be assessee in default.
ITACT_000354Section 115TCA - Tax on income from securitisation trusts.
ITACT_000355Section 115TD - Tax on accreted income.
ITACT_000356Section 115TE - Interest payable for non-payment of tax by specified person.
ITACT_000357Section 115TF - When specified person is deemed to be assessee in default.
ITACT_000358Section 115U - Tax on income in certain cases.
ITACT_000359Section 115UA - Tax on income of unit holder and business trust.
ITACT_000360Section 115UB - Tax on income of investment fund and its unit holders.
ITACT_000361Section 115V - Definitions.
ITACT_000362Section 115VA - Computation of profits and gains from the business of operating qualifying ships.
ITACT_000363Section 115VB - Operating ships.
ITACT_000364Section 115VC - Qualifying company.
ITACT_000365Section 115VD - Qualifying ship.
ITACT_000366Section 115VE - Manner of computation of income under tonnage tax scheme.
ITACT_000367Section 115VF - Tonnage income.
ITACT_000368Section 115VG - Computation of tonnage income.
ITACT_000369Section 115VH - Calculation in case of joint operation, etc.
ITACT_000370Section 115V‑I - Relevant shipping income.
ITACT_000371Section 115VJ - Treatment of common costs.
ITACT_000372Section 115VK - Depreciation.
ITACT_000373Section 115VL - General exclusion of deduction and set off, etc.
ITACT_000374Section 115VM - Exclusion of loss.
ITACT_000375Section 115VN - Chargeable gains from transfer of tonnage tax assets.
ITACT_000376Section 115V-O - Exclusion from provisions of section 115JB.
ITACT_000377Section 115VP - Method and time of opting for tonnage tax scheme.
ITACT_000378Section 115VQ - Period for which tonnage tax option to remain in force.
ITACT_000379Section 115VR - Renewal of tonnage tax scheme.
ITACT_000380Section 115VS - Prohibition to opt for tonnage tax scheme in certain cases.
ITACT_000381Section 115VT - Transfer of profits to Tonnage Tax Reserve Account.
ITACT_000382Section 115VU - Minimum training requirement for tonnage tax company.
ITACT_000383Section 115VV - Limit for charter in of tonnage.
ITACT_000384Section 115VW - Maintenance and audit of accounts.
ITACT_000385Section 115VX - Determination of tonnage.
ITACT_000386Section 115VY - Amalgamation.
ITACT_000387Section 115VZ - Demerger.
ITACT_000388Section 115VZA - Effect of temporarily ceasing to operate qualifying ships.
ITACT_000389Section 115VZB - Avoidance of tax.
ITACT_000390Section 115VZC - Exclusion from tonnage tax scheme.
ITACT_000391Section 115W - Definitions.
ITACT_000392Section 115WA - Charge of fringe benefit tax.
ITACT_000393Section 115WB - Fringe benefits.
ITACT_000394Section 115WC - Value of fringe benefits.
ITACT_000395Section 115WD - Return of fringe benefits.
ITACT_000396Section 115WE - Assessment.
ITACT_000397Section 115WF - Best judgment assessment.
ITACT_000398Section 115WG - Fringe benefits escaping assessment.
ITACT_000399Section 115WH - Issue of notice where fringe benefits have escaped assessment.
ITACT_000400Section 115WI - Payment of fringe benefit tax.
ITACT_000401Section 115WJ - Advance tax in respect of fringe benefits.
ITACT_000402Section 115WK - Interest for default in furnishing return of fringe benefits.
ITACT_000403Section 115WKA - Recovery of fringe benefit tax by the employer from the employee.
ITACT_000404Section 115WKB - Deemed payment of tax by employee.
ITACT_000405Section 115WL - Application of other provisions of this Act.
ITACT_000406Section 115WM - Chapter XII-H not to apply after a certain date.
ITACT_000407Section 116 - Income-tax authorities.
ITACT_000408Section 117 - Appointment of income-tax authorities.
ITACT_000409Section 118 - Control of income-tax authorities.
ITACT_000410Section 119 - Instructions to subordinate authorities.
ITACT_000411Section 119A - Taxpayer’s Charter.
ITACT_000412Section 120 - Jurisdiction of income-tax authorities.
ITACT_000413Section 121 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000414Section 121A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000415Section 122 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000416Section 123 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000417Section 124 - Jurisdiction of assessing officers.
ITACT_000418Section 125 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000419Section 125A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000420Section 126 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000421Section 127 - Power to transfer cases.
ITACT_000422Section 128 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000423Section 129 - Change of incumbent of an office.
ITACT_000424Section 130 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000425Section 130 - Faceless jurisdiction of income-tax authorities.
ITACT_000426Section 130A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000427Section 131 - Power regarding discovery, production of evidence, etc.
ITACT_000428Section 132 - Search and Seizure.
ITACT_000429Section 132A - Powers to requisition books of account, etc.
ITACT_000430Section 132B - Application of seized or requisitioned assets.
ITACT_000431Section 133 - Power to call for information.
ITACT_000432Section 133A - Power of survey.
ITACT_000433Section 133B - Power to collect certain information.
ITACT_000434Section 133C - Power to call for information by prescribed income-tax authority.
ITACT_000435Section 134 - Power to inspect registers of companies.
ITACT_000436Section 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_000437Section 135A - Faceless collection of information.
ITACT_000438Section 136 - Proceedings before income-tax authorities to be judicial proceedings.
ITACT_000439Section 137 - Omitted vide Finance Act, 1964, w.e.f. 1-4-1964
ITACT_000440Section 138 - Disclosure of information respecting assessees.
ITACT_000441Section 139 - Return of income.
ITACT_000442Section 139A - Permanent account number.
ITACT_000443Section 139AA - Quoting of Aadhaar number.
ITACT_000444Section 139B - Scheme for submission of returns through Tax Return Preparers.
ITACT_000445Section 139C - Power of Board to dispense with furnishing documents, etc., with the return.
ITACT_000446Section 139D - Filing of return in electronic form.
ITACT_000447Section 140 - Return by whom to be verified.
ITACT_000448Section 140A - Self-assessment.
ITACT_000449Section 140B - Tax on updated return.
ITACT_000450Section 141 - Omitted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
ITACT_000451Section 141A - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.
ITACT_000452Section 142 - Inquiry before assessment.
ITACT_000453Section 142A - Estimation of value of assets by Valuation Officer.
ITACT_000454Section 142B - Faceless inquiry or valuation.
ITACT_000455Section 143 - Assessment.
ITACT_000456Section 144 - Best judgment assessment.
ITACT_000457Section 144A - Power of Joint Commissioner to issue directions in certain cases.
ITACT_000458Section 144B - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000459Section 144B - Faceless assessment.
ITACT_000460Section 144BA - Omitted by the Finance Act, 2013 with effect from 1-4-2014
ITACT_000461Section 144BA - Reference to Principal Commissioner or Commissioner in certain cases.
ITACT_000462Section 144C - Reference to dispute resolution Panel.
ITACT_000463Section 145 - Method of accounting.
ITACT_000464Section 145A - Method of accounting in certain cases.
ITACT_000465Section 145B - Taxability of certain income.
ITACT_000466Section 146 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000467Section 147 - Income escaping assessment.
ITACT_000468Section 148 - Issue of notice where income has escaped assessment.
ITACT_000469Section 148A - Conducting inquiry, providing opportunity before issue of notice under section 148.
ITACT_000470Section 148B - Prior approval for assessment, reassessment or recomputation in certain cases.
ITACT_000471Section 149 - Time limit for notice.
ITACT_000472Section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc.
ITACT_000473Section 151 - Sanction for issue of notice.
ITACT_000474Section 151A - Faceless assessment of income escaping assessment.
ITACT_000475Section 152 - Other provisions.
ITACT_000476Section 153 - Time limit for completion of assessment, reassessment and recomputation.
ITACT_000477Section 153A - Assessment in case of search or requisition.
ITACT_000478Section 153B - Time limit for completion of assessment under section 153A.
ITACT_000479Section 153C - Assessment of income of any other person.
ITACT_000480Section 153D - Prior approval necessary for assessment in cases of search or requisition
ITACT_000481Section 154 - Rectification of mistake.
ITACT_000482Section 155 - Other amendments.
ITACT_000483Section 156 - Notice of demand.
ITACT_000484Section 156A - Modification and revision of notice in certain cases.
ITACT_000485Section 157 - Intimation of loss.
ITACT_000486Section 157A - Faceless rectification, amendments and issuance of notice or intimation.
ITACT_000487Section 158 - Intimation of assessment of firm.
ITACT_000488Section 158A - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
ITACT_000489Section 158AA - Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court.
ITACT_000490Section 158AB - Procedure where an identical question of law is pending before High Courts or Supreme Court.
ITACT_000491Section 158B - Definitions.
ITACT_000492Section 158BA - Assessment of undisclosed income as a result of search.
ITACT_000493Section 158BB - Computation of undisclosed income of the block period.
ITACT_000494Section 158BC - Procedure for block assessment.
ITACT_000495Section 158BD - Undisclosed income of any other person.
ITACT_000496Section 158BE - Time limit for completion of block assessment.
ITACT_000497Section 158BF - Certain interests and penalties not to be levied or imposed.
ITACT_000498Section 158BFA - Levy of interest and penalty in certain cases.
ITACT_000499Section 158BG - Authority competent to make block assessment.
ITACT_000500Section 158BH - Application of other provisions of this act.
ITACT_000501Section 158B-I - Chapter not to apply after certain date.
ITACT_000502Section 159 - Legal representatives.
ITACT_000503Section 160 - Representative assessee.
ITACT_000504Section 161 - Liability of representative assessee.
ITACT_000505Section 162 - Right of representative assessee to recover tax paid.
ITACT_000506Section 163 - Who may be regarded as agent.
ITACT_000507Section 164 - Charge of tax where share of beneficiaries unknown.
ITACT_000508Section 164A - Charge of tax in case of oral trust.
ITACT_000509Section 165 - Case where part of trust income is chargeable.
ITACT_000510Section 166 - Direct assessment or recovery not barred.
ITACT_000511Section 167 - Remedies against property in cases of representative assessees.
ITACT_000512Section 167A - Charge of tax in the case of a firm.
ITACT_000513Section 167B - Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
ITACT_000514Section 167C - Liability of partners of limited liability partnership in liquidation.
ITACT_000515Section 168 - Executors.
ITACT_000516Section 169 - Right of executor to recover tax paid.
ITACT_000517Section 170 - Succession to business otherwise than on death.
ITACT_000518Section 170A - Effect of order of tribunal or court in respect of business reorganisation.
ITACT_000519Section 171 - Assessment after partition of a Hindu undivided family.
ITACT_000520Section 172 - Shipping business of non-residents.
ITACT_000521Section 173 - Recovery of tax in respect of non-resident from his assets.
ITACT_000522Section 174 - Assessment of persons leaving India.
ITACT_000523Section 174A - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.
ITACT_000524Section 175 - Assessment of persons likely to transfer property to avoid tax.
ITACT_000525Section 176 - Discontinued business.
ITACT_000526Section 177 - Association dissolved or business discontinued.
ITACT_000527Section 178 - Company in liquidation.
ITACT_000528Section 179 - Liability of directors of private company.
ITACT_000529Section 180 - Royalties or copyright fees for literary or artistic work.
ITACT_000530Section 180A - Consideration for know-how.
ITACT_000531Section 181 - Omitted vide Finance Act, 1988, w.e.f. 1-4-1989
ITACT_000532Section 182 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993
ITACT_000533Section 183 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993
ITACT_000534Section 184 - Assessment as a firm.
ITACT_000535Section 185 - Assessment when section 184 not complied with.
ITACT_000536Section 187 - Change in constitution of a firm.
ITACT_000537Section 188 - Succession of one firm by another firm.
ITACT_000538Section 188A - Joint and several liability of partners for tax payable by firm.
ITACT_000539Section 189 - Firm dissolved or business discontinued.
ITACT_000540Section 189A - Provisions applicable to past assessments of firms.
ITACT_000541Section 190 - Deduction at source and advance payment.
ITACT_000542Section 191 - Direct payment.
ITACT_000543Section 192 - Salary.
ITACT_000544Section 192A - Payment of accumulated balance due to an employee.
ITACT_000545Section 193 - Interest on securities.
ITACT_000546Section 194 - Dividends.
ITACT_000547Section 194A - Interest other than “interest on securities”.
ITACT_000548Section 194B - Winnings from lottery or crossword puzzle, etc.
ITACT_000549Section 194BA - Winnings from online games.
ITACT_000550Section 194BB - Winnings from horse race.
ITACT_000551Section 194C - Payments to contractors.
ITACT_000552Section 194D - Insurance commission.
ITACT_000553Section 194DA - Payment in respect of life insurance policy.
ITACT_000554Section 194E - Payments to non-resident sportsmen or sports associations.
ITACT_000555Section 194EE - Payments in respect of deposits under National Savings Scheme, etc.
ITACT_000556Section 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India.
ITACT_000557Section 194G - Commission, etc., on the sale of lottery tickets.
ITACT_000558Section 194H - Commission or brokerage.
ITACT_000560Section 194-I - Rent.
ITACT_000561Section 194-IA - Payment on transfer of certain immovable property other than agricultural land.
ITACT_000562Section 194-IB - Payment of rent by certain individuals or Hindu undivided family.
ITACT_000563Section 194-IC - Payment under specified agreement.
ITACT_000564Section 194J - Fees for professional or technical services.
ITACT_000565Section 194K - Omitted vide Finance Act, 2016, effective from 1-6-2016
ITACT_000566Section 194K - Income in respect of units.
ITACT_000567Section 194L - Omitted vide Finance Act, 2016, effective from 1-6-2016
ITACT_000568Section 194LA - Payment of compensation on acquisition of certain immovable property.
ITACT_000569Section 194LB - Income by way of interest from infrastructure debt fund.
ITACT_000570Section 194LBA - Certain income from units of a business trust.
ITACT_000571Section 194LBB - Income in respect of units of investment fund.
ITACT_000572Section 194LBC - Income in respect of investment in securitisation trust.
ITACT_000573Section 194LC - Income by way of interest from Indian Company.
ITACT_000574Section 194LD - Income by way of interest on certain bonds and Government securities
ITACT_000575Section 194M - Payment of certain sums by certain individuals or Hindu undivided family.
ITACT_000576Section 194N - Payment of certain amounts in cash.
ITACT_000577Section 194-O - Payment of certain sums by e-commerce operator to e-commerce participant.
ITACT_000578Section 194-P - Deduction of tax in case of specified senior citizen.
ITACT_000579Section 194-Q - Deduction of tax at source on payment of certain sum for purchase of goods.
ITACT_000580Section 194-R - Deduction of tax on benefit or perquisite in respect of business or profession.
ITACT_000581Section 194-S - Payment on transfer of virtual digital asset.
ITACT_000582Section 195 - Other sums.
ITACT_000583Section 195A - Income payable “net of tax”.
ITACT_000584Section 196 - Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations.
ITACT_000585Section 196A - Income in respect of units of non-residents.
ITACT_000586Section 196B - Income from units.
ITACT_000587Section 196C - Income from foreign currency bonds or shares of Indian company.
ITACT_000588Section 196D - Income of foreign institutional investors from securities.
ITACT_000589Section 197 - Certificate for deduction at lower rate.
ITACT_000590Section 197A - No deduction to be made in certain cases.
ITACT_000591Section 197B - Lower deduction in certain cases for a limited period.
ITACT_000592Section 198 - Tax deducted is income received.
ITACT_000593Section 199 - Credit for tax deducted.
ITACT_000594Section 200 - Duty of person deducting tax.
ITACT_000595Section 200A - Processing of statements of tax deducted at source.
ITACT_000596Section 201 - Consequences of failure to deduct or pay.
ITACT_000597Section 202 - Deduction only one mode of recovery.
ITACT_000598Section 203 - Certificate for tax deducted.
ITACT_000599Section 203A - Tax deduction and collection account number.
ITACT_000600Section 204 - Meaning of “person responsible for paying”.
ITACT_000601Section 205 - Bar against direct demand on assessee.
ITACT_000602Section 206 - Persons deducting tax to furnish prescribed returns.
ITACT_000603Section 206A - Omitted vide Finance (No. 2) Act, 1996, w.e.f. 1-10-1996
ITACT_000604Section 206A - Furnishing of statement in respect of payment of any income to residents without deduction of tax.
ITACT_000605Section 206AA - Requirement to furnish Permanent Account Number.
ITACT_000606Section 206AB - Special provision for deduction of tax at source for non-filers of income-tax return.
ITACT_000607Section 206B - Omitted vide Finance (No. 2) Act, 1996, w.e.f. 1-10-1996
ITACT_000608Section 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
ITACT_000609Section 206CA - Tax collection account number.
ITACT_000610Section 206CB - Processing of statements of tax collected at source.
ITACT_000611Section 206CC - Requirement to furnish Permanent Account Number by collectee.
ITACT_000612Section 206CCA - Special provision for collection of tax at source for non-filers of income-tax return.
ITACT_000613Section 207 - Liability for payment of advance tax.
ITACT_000614Section 208 - Conditions of liability to pay advance tax.
ITACT_000615Section 209 - Computation of advance tax.
ITACT_000616Section 209A - Omitted vide direct tax laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000617Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of assessing officer.
ITACT_000618Section 211 - Instalments of advance tax and due dates.
ITACT_000619Section 212 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000620Section 213 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988
ITACT_000621Section 214 - Interest payable by government.
ITACT_000622Section 215 - Interest payable by assessee.
ITACT_000623Section 216 - Interest payable by assessee in case of under-estimate, etc.
ITACT_000624Section 217 - Interest payable by assessee when no estimate made.
ITACT_000625Section 218 - When assessee deemed to be in default.
ITACT_000626Section 219 - Credit for advance tax.
ITACT_000627Section 220 - When tax payable and when assessee deemed in default.
ITACT_000628Section 221 - Penalty payable when tax in default.
ITACT_000629Section 222 - Certificate by tax recovery officer.
ITACT_000630Section 223 - Tax recovery officer by whom recovery is to be effected.
ITACT_000631Section 224 - Validity of certificate and cancellation or amendment thereof.
ITACT_000632Section 225 - Stay of proceedings in pursuance of certificate and amendment or cancellation thereof.
ITACT_000633Section 226 - Other modes of recovery.
ITACT_000634Section 227 - Recovery through State Government.
ITACT_000635Section 228 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000636Section 228A - Recovery of tax in pursuance of agreements with foreign countries.
ITACT_000637Section 229 - Recovery of penalties, fine, interest and other sums.
ITACT_000638Section 230 - Tax clearance certificate.
ITACT_000639Section 230A - Omitted vide Finance Act, 2001, effective from 1-6-2001
ITACT_000640Section 231 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000641Section 231 - Faceless collection and recovery of tax.
ITACT_000642Section 232 - Recovery by suit or under other law not affected.
ITACT_000643Section 233 - Omitted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971
ITACT_000644Section 234 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000645Section 234A - Interest for defaults in furnishing return of income.
ITACT_000646Section 234B - Interest for defaults in payment of advance tax.
ITACT_000647Section 234C - Interest for deferment of advance tax.
ITACT_000648Section 234D - Interest on excess refund.
ITACT_000649Section 234E - Fee for defaults in furnishing statements.
ITACT_000650Section 234F - Fee for default in furnishing return of income.
ITACT_000651Section 234G - Fee for default relating to statement or certificate.
ITACT_000652Section 234H - Fee for default relating to intimation of Aadhaar number.
ITACT_000653Section 235 - Omitted vide Finance (No. 2) Act, 1971, w.e.f. 1-4-1972
ITACT_000654Section 236 - Relief to company in respect of dividend paid out of past taxed profits.
ITACT_000655Section 236A - Relief to certain charitable institutions or funds in respect of certain dividends.
ITACT_000656Section 237 - Refunds.
ITACT_000657Section 238 - Person entitled to claim refund in certain special cases.
ITACT_000658Section 239 - Form of claim for refund and limitation.
ITACT_000659Section 239A - Refund for denying liability to deduct tax in certain cases.
ITACT_000660Section 240 - Refund on appeal, etc.
ITACT_000661Section 241 - Omitted vide Finance Act, 2001, effective from 1-6-2001
ITACT_000662Section 241A - Withholding of refund in certain cases.
ITACT_000663Section 242 - Correctness of assessment not to be questioned.
ITACT_000664Section 243 - Interest on delayed refunds.
ITACT_000665Section 244 - Interest on refund where no claim is needed.
ITACT_000666Section 244A - Interest on refunds.
ITACT_000667Section 245 - Set off and withholding of refunds in certain cases.
ITACT_000668Section 245A - Definitions.
ITACT_000669Section 245AA - Interim Boards for Settlement.
ITACT_000670Section 245B - Income-tax Settlement Commission.
ITACT_000671Section 245BA - Jurisdiction and powers of Settlement Commission.
ITACT_000672Section 245BB - Vice-chairman to act as Chairman or to discharge his functions in certain circumstances.
ITACT_000673Section 245BC - Power of Chairman to transfer cases from one bench to another.
ITACT_000674Section 245BD - Decision to be by majority.
ITACT_000675Section 245C - Application for settlement of cases.
ITACT_000676Section 245D - Procedure on receipt of an application under section 245C.
ITACT_000558Section 245DD - Power of Settlement Commission to order provisional attachment to protect revenue.
ITACT_000677Section 245E - Power of Settlement Commission to reopen completed proceedings.
ITACT_000678Section 245F - Powers and procedure of Settlement Commission.
ITACT_000679Section 245G - Inspection, etc., of reports.
ITACT_000680Section 245H - Power of Settlement Commission to grant immunity from prosecution and penalty.
ITACT_000681Section 245HA - Abatement of proceeding before Settlement Commission.
ITACT_000682Section 245HAA - Credit for tax paid in case of abatement of proceedings
ITACT_000683Section 245-I - Order of settlement to be conclusive.
ITACT_000684Section 245J - Recovery of sums due under order of settlement.
ITACT_000685Section 245K - Bar on subsequent application for settlement.
ITACT_000686Section 245L - Proceedings before Settlement Commission to be judicial proceedings.
ITACT_000687Section 245M - Option to withdraw pending application.
ITACT_000688Section 245M - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987
ITACT_000689Section 245MA - Dispute Resolution Committee.
ITACT_000690Section 245N - Definitions.
ITACT_000691Section 245-O - Authority for Advance Rulings.
ITACT_000692Section 245-OA - Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Members.
ITACT_000693Section 245-OB - Board for Advance Rulings.
ITACT_000694Section 245P - Vacancies, etc., not to invalidate proceedings.
ITACT_000695Section 245Q - Application for advance ruling.
ITACT_000696Section 245R - Procedure on receipt of application.
ITACT_000697Section 245RR - Appellate authority not to proceed in certain cases.
ITACT_000698Section 245S - Applicability of advance ruling.
ITACT_000699Section 245T - Advance ruling to be void in certain circumstances.
ITACT_000700Section 245U - Powers of the Authority.
ITACT_000701Section 245V - Procedure of Authority.
ITACT_000702Section 245W - Appeal.
ITACT_000703Section 246 - Appealable orders before Joint Commissioner (Appeals).
ITACT_000704Section 246A - Appealable orders before Commissioner (Appeals).
ITACT_000705Section 247 - Omitted vide Finance Act, 1992, w.e.f. 1-4-1993
ITACT_000706Section 248 - Appeal by person denying liability to deduct tax in certain cases.
ITACT_000707Section 249 - Form of appeal and limitation.
ITACT_000708Section 250 - Procedure in appeal.
ITACT_000709Section 251 - Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)
ITACT_000710Section 252 - Appellate Tribunal.
ITACT_000711Section 252A - Qualifications, terms and conditions of service of President, Vice-President and Member.
ITACT_000712Section 253 - Appeals to the Appellate Tribunal.
ITACT_000713Section 254 - Orders of Appellate Tribunal.
ITACT_000714Section 255 - Procedure of Appellate Tribunal.
ITACT_000715Section 256 - Statement of case to the High Court.
ITACT_000716Section 257 - Statement of case to Supreme Court in certain cases.
ITACT_000717Section 258 - Power of High Court or Supreme Court to require statement to be amended.
ITACT_000718Section 259 - Case before High Court to be heard by not less than two judges.
ITACT_000719Section 260 - Decision of High Court or Supreme Court on the case stated.
ITACT_000720Section 260A - Appeal to High Court.
ITACT_000721Section 260B - Cases before High Court to be heard by not less than two Judges.
ITACT_000722Section 261 - Appeal to Supreme Court.
ITACT_000723Section 262 - Hearing before Supreme Court.
ITACT_000724Section 263 - Revision of orders prejudicial to revenue.
ITACT_000725Section 264 - Revision of other orders.
ITACT_000726Section 264A - Faceless revision of orders.
ITACT_000727Section 264B - Faceless effect of orders.
ITACT_000728Section 265 - Tax to be paid notwithstanding reference, etc.
ITACT_000729Section 266 - Execution for costs awarded by the Supreme Court.
ITACT_000730Section 267 - Amendment of assessment on appeal.
ITACT_000731Section 268 - Exclusion of time taken for copy.
ITACT_000732Section 268A - Filing of appeal or application for reference by income-tax authority.
ITACT_000733Section 269 - Definition of “High Court”.
ITACT_000734Section 269A - Definitions.
ITACT_000735Section 269AB - Registration of certain transactions.
ITACT_000736Section 269B - Competent authority.
ITACT_000737Section 269C - Immovable property in respect of which proceedings for acquisition may be taken.
ITACT_000738Section 269D - Preliminary notice.
ITACT_000739Section 269E - Objections.
ITACT_000740Section 269F - Hearing of objections.
ITACT_000741Section 269G - Appeal against order for acquisition.
ITACT_000742Section 269H - Appeal to High Court.
ITACT_000743Section 269-I - Vesting of property in Central Government.
ITACT_000744Section 269J - Compensation.
ITACT_000745Section 269K - Payment or deposit of compensation.
ITACT_000746Section 269L - Assistance by Valuation Officers.
ITACT_000747Section 269M - Powers of competent authority.
ITACT_000748Section 269N - Rectification of mistakes.
ITACT_000749Section 269-O - Appearance by authorised representative or registered valuer.
ITACT_000750Section 269P - Statement to be furnished in respect of transfers of immovable property.
ITACT_000751Section 269Q - Chapter not to apply to transfers to relatives.
ITACT_000752Section 269R - Properties liable for acquisition under this Chapter not to be acquired under other laws.
ITACT_000753Section 269RR - Chapter not to apply where transfer of immovable property made after a certain date.
ITACT_000754Section 269S - Chapter not to extend to State of Jammu and Kashmir.
ITACT_000756Section 269SS - Mode of taking or accepting certain loans, deposits and specified sum.
ITACT_000757Section 269ST - Mode of undertaking transactions.
ITACT_000758Section 269SU - Acceptance of payment through prescribed electronic modes.
ITACT_000759Section 269T - Mode of repayment of certain loans or deposits.
ITACT_000760Section 269TT - Mode of repayment of special bearer bonds, 1991.
ITACT_000761Section 269U - Commencement of Chapter.
ITACT_000762Section 269UA - Definitions.
ITACT_000763Section 269UB - Appropriate authority.
ITACT_000764Section 269UC - Restrictions on transfer of immovable property.
ITACT_000765Section 269UD - Order by appropriate authority for purchase by Central Government of immovable property.
ITACT_000766Section 269UE - Vesting of property in Central Government.
ITACT_000767Section 269UF - Consideration for purchase of immovable property by Central Government.
ITACT_000768Section 269UG - Payment or deposit of consideration.
ITACT_000769Section 269UH - Re-vesting of property in the transferor on failure of payment or deposit of consideration.
ITACT_000770Section 269U-I - Powers of the appropriate authority.
ITACT_000771Section 269UJ - Rectification of mistakes.
ITACT_000772Section 269UK - Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property.
ITACT_000773Section 269UL - Restrictions on registration, etc., of documents in respect of transfer of immovable property.
ITACT_000774Section 269UM - Immunity to transferor against claims of transferee for transfer.
ITACT_000775Section 269UN - Order of appropriate authority to be final and conclusive.
ITACT_000776Section 269U-O - Chapter not to apply to certain transfers.
ITACT_000777Section 269UP - Chapter not to apply where transfer of immovable property effected after certain date.
ITACT_000778Section 270 - Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000779Section 270A - Penalty for under-reporting and misreporting of income.
ITACT_000780Section 270AA - Immunity from imposition of penalty, etc.
ITACT_000781Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc.
ITACT_000782Section 271A - Failure to keep, maintain or retain books of account, documents, etc.
ITACT_000783Section 271AA - Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions.
ITACT_000784Section 271AAA - Penalty where search has been initiated.
ITACT_000785Section 271AAB - Penalty where search has been initiated.
ITACT_000786Section 271AAC - Penalty in respect of certain income.
ITACT_000787Section 271AAD - Penalty for false entry, etc. in books of account.
ITACT_000788Section 271AAE - Benefits to related persons.
ITACT_000789Section 271B - Failure to get accounts audited.
ITACT_000790Section 271BA - Penalty for failure to furnish report under section 92E.
ITACT_000791Section 271BB - Failure to subscribe to the eligible issue of capital.
ITACT_000792Section 271C - Penalty for failure to deduct tax at source.
ITACT_000793Section 271CA - Penalty for failure to collect tax at source.
ITACT_000794Section 271D - Penalty for failure to comply with the provisions of section 269SS.
ITACT_000795Section 271DA - Penalty for failure to comply with provisions of section 269ST.
ITACT_000796Section 271DB - Penalty for failure to comply with provisions of section 269SU.
ITACT_000797Section 271E - Penalty for failure to comply with the provisions of section 269T.
ITACT_000798Section 271F - Penalty for failure to furnish return of income.
ITACT_000799Section 271FA - Penalty for failure to furnish statement of financial transaction or reportable account.
ITACT_000800Section 271FAA - Penalty for furnishing inaccurate statement of financial transaction or reportable account.
ITACT_000801Section 271FAB - Penalty for failure to furnish statement or information or document by an eligible investment fund.
ITACT_000802Section 271FB - Penalty for failure to furnish return of fringe benefits.
ITACT_000803Section 271G - Penalty for failure to furnish information or document under section 92D.
ITACT_000804Section 271GA - Penalty for failure to furnish information or document under section 285A.
ITACT_000805Section 271GB - Penalty for failure to furnish report or for furnishing inaccurate report under section 286.
ITACT_000806Section 271H - Penalty for failure to furnish statements, etc.
ITACT_000807Section 271-I - Penalty for failure to furnish information or furnishing inaccurate information under section 195.
ITACT_000808Section 271-J - Penalty for furnishing incorrect information in reports or certificates.
ITACT_000809Section 271K - Penalty for failure to furnish statements.
ITACT_000810Section 272 - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000811Section 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
ITACT_000812Section 272AA - Penalty for failure to comply with the provisions of section 133B.
ITACT_000813Section 272B - Penalty for failure to comply with the provisions of section 139A.
ITACT_000814Section 272BB - Penalty for failure to comply with the provisions of section 203A.
ITACT_000815Section 272BBB - Penalty for failure to comply with the provisions of section 206CA.
ITACT_000816Section 273 - False estimate of, or failure to pay, advance tax.
ITACT_000817Section 273A - Power to reduce or waive penalty, etc., in certain cases.
ITACT_000818Section 273AA - Power of Principal Commissioner or Commissioner to grant immunity from penalty.
ITACT_000819Section 273B - Penalty not to be imposed in certain cases.
ITACT_000820Section 274 - Procedure.
ITACT_000821Section 275 - Bar of limitation for imposing penalties.
ITACT_000822Section 275A - Contravention of order made under sub-section (3) of section 132.
ITACT_000823Section 275B - Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.
ITACT_000824Section 276 - Removal, concealment, transfer or delivery of property to thwart tax recovery.
ITACT_000825Section 276A - Failure to comply with the provisions of sub-sections (1) and (3) of section 178.
ITACT_000826Section 276AA - Omitted vide Finance Act, 1986, w.e.f. 1-10-1986
ITACT_000827Section 276AB - Failure to comply with the provisions of sections 269UC, 269UE and 269UL.
ITACT_000828Section 276B - Failure to pay tax to the credit of central government under Chapter XII-D or XVII-B.
ITACT_000829Section 276BB - Failure to pay the tax collected at source.
ITACT_000830Section 276C - Wilful attempt to evade tax, etc.
ITACT_000831Section 276CC - Failure to furnish returns of income.
ITACT_000832Section 276CCC - Failure to furnish return of income in search cases.
ITACT_000833Section 276D - Failure to produce accounts and documents.
ITACT_000834Section 276DD - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000835Section 276E - Omitted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989
ITACT_000836Section 277 - False statement in verification, etc.
ITACT_000837Section 277A - Falsification of books of account or document, etc.
ITACT_000838Section 278 - Abetment of false return, etc.
ITACT_000839Section 278A - Punishment for second and subsequent offences.
ITACT_000840Section 278AA - Punishment not to be imposed in certain cases.
ITACT_000841Section 278AB - Power of Principal Commissioner or Commissioner to grant immunity from prosecution.
ITACT_000842Section 278B - Offences by companies.
ITACT_000843Section 278C - Offences by Hindu undivided families.
ITACT_000844Section 278D - Presumption as to assets, books of account, etc., in certain cases.
ITACT_000845Section 278E - Presumption as to culpable mental state.
ITACT_000846Section 279 - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.
ITACT_000847Section 279A - Certain offences to be non-cognizable.
ITACT_000848Section 279B - Proof of entries in records or documents.
ITACT_000849Section 280 - Disclosure of particulars by public servants.
ITACT_000850Section 280A - Special Courts.
ITACT_000851Section 280B - Offences triable by Special Court.
ITACT_000852Section 280C - Trial of offences as summons case.
ITACT_000853Section 280D - Application of code of Criminal Procedure, 1973 to proceedings before Special Court.
ITACT_000854Section 280E - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000855Section 280F - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000856Section 280G - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000857Section 280H - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000858Section 280-I - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000859Section 280J - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000860Section 280K - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000861Section 280L - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000862Section 280M - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000863Section 280N - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000864Section 280-O - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000865Section 280P - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000866Section 280Q - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000867Section 280R - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000868Section 280S - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000869Section 280T - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000870Section 280U - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000871Section 280V - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000872Section 280W - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000873Section 280X - Omitted vide Finance Act, 1988, w.e.f. 1-4-1988
ITACT_000874Section 280Y - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
ITACT_000875Section 280Z - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
ITACT_000876Section 280ZA - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
ITACT_000877Section 280ZB - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
ITACT_000878Section 280ZC - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
ITACT_000879Section 280ZD - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
ITACT_000880Section 280ZE - Omitted vide Finance Act, 1990, w.e.f. 1-4-1990
ITACT_000881Section 281 - Certain transfers to be void.
ITACT_000882Section 281A - Repealed by the Benami Transactions (Prohibition) Act, 1988, w.e.f. 19-5-1988
ITACT_000883Section 281B - Provisional attachment to protect revenue in certain cases.
ITACT_000884Section 282 - Service of notice generally.
ITACT_000885Section 282A - Authentication of notices and other documents.
ITACT_000886Section 282B - Omitted vide Finance Act, 2011, effective retrospectively from 1-4-2011
ITACT_000887Section 283 - Service of notice when family is disrupted or firm, etc., is dissolved.
ITACT_000888Section 284 - Service of notice in the case of discontinued business.
ITACT_000889Section 285 - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987
ITACT_000890Section 285 - Submission of statement by a non-resident having liasion office.
ITACT_000891Section 285A - Furnishing of information or documents by an Indian concern in certain cases.
ITACT_000892Section 285B - Submission of statements by producers of cinematograph films or persons engaged in specified activity.
ITACT_000893Section 285BA - Obligation to furnish statement of financial transaction or reportable account.
ITACT_000894Section 285BB - Annual information statement.
ITACT_000895Section 286 - Omitted vide Finance Act, 1987, w.e.f. 1-6-1987
ITACT_000896Section 286 - Furnishing of report in respect of international group.
ITACT_000897Section 287 - Publication of information respecting assessees in certain cases.
ITACT_000898Section 287A - Appearance by registered valuer in certain matters.
ITACT_000899Section 288 - Appearance by authorised representative.
ITACT_000900Section 288A - Rounding off of income.
ITACT_000901Section 288B - Rounding off amount payable and refund due.
ITACT_000902Section 289 - Receipt to be given.
ITACT_000903Section 290 - Indemnity.
ITACT_000904Section 291 - Power to tender immunity from prosecution.
ITACT_000905Section 292 - Cognizance of offences.
ITACT_000906Section 292A - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.
ITACT_000907Section 292B - Return of income, etc., not to be invalid on certain grounds.
ITACT_000908Section 292BB - Notice deemed to be valid in certain circumstances.
ITACT_000909Section 292C - Presumption as to assets books of account.
ITACT_000910Section 292CC - Authorisation and assessment in case of search or requisition.
ITACT_000911Section 293 - Bar of suits in Civil Courts.
ITACT_000912Section 293A - Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils.
ITACT_000913Section 293B - Power of Central Government or board to condone delays in obtaining approval.
ITACT_000914Section 293C - Power to withdraw approval.
ITACT_000915Section 293D - Faceless approval or registration.
ITACT_000916Section 294 - Act to have effect pending legislative provision for charge of tax.
ITACT_000917Section 294A - Power to make exemption, etc., in relation to certain Union Territories.
ITACT_000918Section 295 - Power to make rules.
ITACT_000919Section 296 - Rules and certain notifications to be placed before Parliament.
ITACT_000920Section 297 - Repeals and savings.
ITACT_000921Section 298 - Power to remove difficulties.
ITACT_000922The First Schedule - Insurance Business
ITACT_000923The Second Schedule - Procedure for Recovery of Tax
ITACT_000924The Third Schedule - Procedure for Distrant by Assessing Officer or Tax Recovery Officer
ITACT_000925The Fourth Schedule - Recognised Provident Funds
ITACT_000926The Fifth Schedule - List of Articles and Things
ITACT_000927The Sixth Schedule - Omitted vide Finance Act, 1972, w.e.f. 1-4-1973
ITACT_000928The Seventh Schedule - Minerals
ITACT_000929The Eighth Schedule - List of Industrially Backward States and Union Territories
ITACT_000930The Ninth Schedule - Omitted vide Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, effective from 1-4-1988
ITACT_000931The Tenth Schedule - Omitted vide Finance Act, 1999, effective from 1-4-2000
ITACT_000932The Eleventh Schedule - List of Articles or Things
ITACT_000933The Twelfth Schedule - Processed Minerals and Ores
ITACT_000934The Thirteenth Schedule - List of Articles or Things
ITACT_000935The Fourteenth Schedule - List of Articles or Things or Operations
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