| INCOME250001 | Section 1 - Short title, extent and commencement |
| INCOME250002 | Section 2 - Definitions |
| INCOME250003 | Section 3 - Definition of "tax year" |
| INCOME250004 | Section 4 - Charge of income-tax |
| INCOME250005 | Section 5 - Scope of total income |
| INCOME250006 | Section 6 - Residence in India |
| INCOME250007 | Section 7 - Income deemed to be received and dividend deemed to be income in a tax year |
| INCOME250008 | Section 8 - Income on receipt of capital asset or stock-in-trade by specified person from specified entity |
| INCOME250009 | Section 9 - Income deemed to accrue or arise in India |
| INCOME250010 | Section 10 - Apportionment of income between spouses governed by Portuguese Civil Code |
| INCOME250011 | Section 11 - Incomes not included in total income |
| INCOME250012 | Section 12 - Incomes not included in total income of political parties and electoral trusts |
| INCOME250013 | Section 13 - Heads of income |
| INCOME250014 | Section 14 - Income not forming part of total income and expenditure in relation to such income |
| INCOME250015 | Section 15 - Salaries |
| INCOME250016 | Section 16 - Income from salary |
| INCOME250017 | Section 17 - Perquisite |
| INCOME250018 | Section 18 - Profits in lieu of salary |
| INCOME250019 | Section 19 - Deductions from salaries |
| INCOME250020 | Section 20 - Income from house property |
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