| 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 |
| INCOME250021 | Section 21 - Determination of annual value |
| INCOME250022 | Section 22 - Deductions from income from house property |
| INCOME250023 | Section 23 - Arrears of rent and unrealised rent received subsequently |
| INCOME250024 | Section 24 - Property owned by co-owners |
| INCOME250025 | Section 25 - Interpretation |
| INCOME250026 | Section 26 - Income under head "Profits and gains of business or profession" |
| INCOME250027 | Section 27 - Manner of computing profits and gains of business or profession |
| INCOME250028 | Section 28 - Rent, rates, taxes, repairs and insurance |
| INCOME250029 | Section 29 - Deductions related to employee welfare |
| INCOME250030 | Section 30 - Deduction on certain premium |
| INCOME250031 | Section 31 - Deduction for bad debt and provision for bad and doubtful debt |
| INCOME250032 | Section 32 - Other deductions |
| INCOME250033 | Section 33 - Deduction for depreciation |
| INCOME250034 | Section 34 - General conditions for allowable deductions |
| INCOME250035 | Section 35 - Amounts not deductible in certain circumstances |
| INCOME250036 | Section 36 - Expenses or payments not deductible in certain circumstances |
| INCOME250037 | Section 37 - Certain deductions allowed on actual payment basis only |
| INCOME250038 | Section 38 - Certain sums deemed as profits and gains of business or profession |
| INCOME250039 | Section 39 - Computation of actual cost |
| INCOME250040 | Section 40 - Special provision for computation of cost of acquisition of certain assets |
| INCOME250041 | Section 41 - Written down value of depreciable asset |
| INCOME250042 | Section 42 - Capitalising impact of foreign exchange fluctuation |
| INCOME250043 | Section 43 - Taxation of foreign exchange fluctuation |
| INCOME250044 | Section 44 - Amortisation of certain preliminary expenses |
| INCOME250045 | Section 45 - Expenditure on scientific research |
| INCOME250046 | Section 46 - Capital expenditure of specified business |
| INCOME250047 | Section 47 - Expenditure on agricultural extension project and skill development project |
| INCOME250048 | Section 48 - Tea development account, coffee development account and rubber development account |
| INCOME250049 | Section 49 - Site Restoration Fund |
| INCOME250050 | Section 50 - Special provision in case of trade, profession or similar association |
| INCOME250051 | Section 51 - Amortisation of expenditure for prospecting certain minerals |
| INCOME250052 | Section 52 - Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc |
| INCOME250053 | Section 53 - Full value of consideration for transfer of assets other than capital assets in certain cases |
| INCOME250054 | Section 54 - Business of prospecting for mineral oils |
| INCOME250055 | Section 55 - Insurance business |
| INCOME250056 | Section 56 - Special provision in case of interest income of specified financial institutions |
| INCOME250057 | Section 57 - Revenue recognition for construction and service contracts |
| INCOME250058 | Section 58 - Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| INCOME250059 | Section 59 - Computation of royalty and fee for technical services in hands of non-residents |
| INCOME250060 | Section 60 - Deduction of head office expenditure in case of non residents |
| INCOME250061 | Section 61 - Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| INCOME250062 | Section 62 - Maintenance of books of account |
| INCOME250063 | Section 63 - Tax audit |
| INCOME250064 | Section 64 - Special provision for computing deductions in case of business reorganisation of co-operative banks |
| INCOME250065 | Section 65 - Interpretation for purposes of section 64 |
| INCOME250066 | Section 66 - Interpretation |
| INCOME250067 | Section 67 - Capital gains |
| INCOME250068 | Section 68 - Capital gains on distribution of assets by companies in liquidation. |
| INCOME250069 | Section 69 - Capital gains on purchase by company of its own shares or other specified securities |
| INCOME250070 | Section 70 - Transactions not regarded as transfer |
| INCOME250071 | Section 71 - Withdrawal of exemption in certain cases |
| INCOME250072 | Section 72 - Mode of computation of capital gains |
| INCOME250073 | Section 73 - Cost with reference to certain modes of acquisition |
| INCOME250074 | Section 74 - Special provision for computation of capital gains in case of depreciable assets |
| INCOME250075 | Section 75 - Special provision for cost of acquisition in case of depreciable asset |
| INCOME250076 | Section 76 - Special provision for computation of capital gains in case of Market Linked Debenture |
| INCOME250077 | Section 77 - Special provision for computation of capital gains in case of slump sale |
| INCOME250078 | Section 78 - Special provision for full value of consideration in certain cases |
| INCOME250079 | Section 79 - Special provision for full value of consideration for transfer of share other than quoted share |
| INCOME250080 | Section 80 - Fair market value deemed to be full value of consideration in certain cases |
| INCOME250081 | Section 81 - Advance money received |
| INCOME250082 | Section 82 - Profit on sale of property used for residence |
| INCOME250083 | Section 83 - Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases |
| INCOME250084 | Section 84 - Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases |
| INCOME250085 | Section 85 - Capital gains not to be charged on investment in certain bonds |
| INCOME250086 | Section 86 - Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house |
| INCOME250087 | Section 87 - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area |
| INCOME250088 | Section 88 - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone |
| INCOME250089 | Section 89 - Extension of time for acquiring new asset or depositing or investing amount of capital gains |
| INCOME250090 | Section 90 - Meaning of "adjusted", "cost of improvement" and "cost of acquisition" |
| INCOME250091 | Section 91 - Reference to Valuation Officer |
| INCOME250092 | Section 92 - Income from other sources |
| INCOME250093 | Section 93 - Deductions |
| INCOME250094 | Section 94 - Amounts not deductible |
| INCOME250095 | Section 95 - Profits chargeable to tax |
| INCOME250096 | Section 96 - Transfer of income without transfer of assets |
| INCOME250097 | Section 97 - Chargeability of income in transfer of assets |
| INCOME250098 | Section 98 - "Transfer" and "revocable transfer" defined |
| INCOME250099 | Section 99 - Income of individual to include income of spouse, minor child, etc. |
| INCOME250100 | Section 100 - Liability of person in respect of income included in income of another person |
| INCOME250101 | Section 101 - Total income |
| INCOME250102 | Section 102 - Unexplained credits |
| INCOME250103 | Section 103 - Unexplained investment |
| INCOME250104 | Section 104 - Unexplained asset |
| INCOME250105 | Section 105 - Unexplained expenditure |
| INCOME250106 | Section 106 - Amount borrowed or repaid through negotiable instrument, hundi, etc. |
| INCOME250107 | Section 107 - Charge of tax |
| INCOME250108 | Section 108 - Set off of losses under same head of income |
| INCOME250109 | Section 109 - Set off of losses under any other head of income |
| INCOME250110 | Section 110 - Carry forward and set off of loss from house property |
| INCOME250111 | Section 111 - Carry forward and set off of loss from Capital gains |
| INCOME250112 | Section 112 - Carry forward and set off of business loss |
| INCOME250113 | Section 113 - Set off and carry forward of losses computed in respect of speculation business |
| INCOME250114 | Section 114 - Set off and carry forward of losses computed in respect of specified business |
| INCOME250115 | Section 115 - Set off and carry forward of losses from specified activity |
| INCOME250116 | Section 116 - Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc |
| INCOME250117 | Section 117 - Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases |
| INCOME250118 | Section 118 - Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks |
| INCOME250119 | Section 119 - Carry forward and set off of losses not permissible in certain cases |
| INCOME250120 | Section 120 - No set off of losses against undisclosed income consequent to search, requisition and survey |
| INCOME250121 | Section 121 - Submission of return for losses |
| INCOME250122 | Section 122 - Deductions to be made in computing total income |
| INCOME250123 | Section 123 - Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc |
| INCOME250124 | Section 124 - Deduction in respect of employer and assessee contribution to pension scheme of Central Government |
| INCOME250125 | Section 125 - Deduction in respect of contribution to Agnipath Scheme |
| INCOME250126 | Section 126 - Deduction in respect of health insurance premia |
| INCOME250127 | Section 127 - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability |
| INCOME250128 | Section 128 - Deduction in respect of medical treatment, etc |
| INCOME250129 | Section 129 - Deduction in respect of interest on loan taken for higher education |
| INCOME250130 | Section 130 - Deduction in respect of interest on loan taken for residential house property |
| INCOME250131 | Section 131 - Deduction in respect of interest on loan taken for certain house property |
| INCOME250132 | Section 132 - Deduction in respect of purchase of electric vehicle. |
| INCOME250133 | Section 133 - Deduction in respect of donations to certain funds, charitable institutions, etc |
| INCOME250134 | Section 134 - Deductions in respect of rents paid |
| INCOME250135 | Section 135 - Deduction in respect of certain donations for scientific research or rural development |
| INCOME250136 | Section 136 - Deduction in respect of contributions given by companies to political parties |
| INCOME250137 | Section 137 - Deduction in respect of contributions given by any person to political parties |
| INCOME250138 | Section 138 - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc |
| INCOME250139 | Section 139 - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |
| INCOME250140 | Section 140 - Special provision in respect of specified business |
| INCOME250141 | Section 141 - Deduction in respect of profits and gains from certain industrial undertakings |
| INCOME250142 | Section 142 - Deductions in respect of profits and gains from housing projects |
| INCOME250143 | Section 143 - Special provisions in respect of certain undertakings in North-Eastern States |
| INCOME250144 | Section 144 - Special provisions in respect of newly established Units in Special Economic Zones |
| INCOME250145 | Section 145 - Deduction for businesses engaged in collecting and processing of bio-degradable waste |
| INCOME250146 | Section 146 - Deduction in respect of additional employee cost |
| INCOME250147 | Section 147 - Deductions for income of Offshore Banking Units and Units of International Financial Services Centre |
| INCOME250148 | Section 148 - Deduction in respect of certain inter-corporate dividends |
| INCOME250149 | Section 149 - Deduction in respect of income of co-operative societies |
| INCOME250150 | Section 150 - Interpretation for purposes of section 149 |
| INCOME250151 | Section 151 - Deduction in respect of royalty income, etc., of authors of certain books other than text-books |
| INCOME250152 | Section 152 - Deduction in respect of royalty on patents |
| INCOME250153 | Section 153 - Deduction for interest on deposits |
| INCOME250154 | Section 154 - Deduction in case of a person with disability |
| INCOME250155 | Section 155 - Rebate to be allowed in computing income-tax |
| INCOME250156 | Section 156 - Rebate of income-tax in case of certain individuals |
| INCOME250157 | Section 157 - Relief when salary, etc., is paid in arrears or in advance |
| INCOME250158 | Section 158 - Relief from taxation in income from retirement benefit account maintained in a notified country |
| INCOME250159 | Section 159 - Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief |
| INCOME250160 | Section 160 - Countries with which no agreement exists |
| INCOME250161 | Section 161 - Computation of income from international transaction and specified domestic transaction having regard to arm's length price |
| INCOME250162 | Section 162 - Meaning of associated enterprise |
| INCOME250163 | Section 163 - Meaning of international transaction |
| INCOME250164 | Section 164 - Meaning of specified domestic transaction |
| INCOME250165 | Section 165 - Determination of arm's length price |
| INCOME250166 | Section 166 - Reference to Transfer Pricing Officer |
| INCOME250167 | Section 167 - Power of Board to make safe harbour rules |
| INCOME250168 | Section 168 - Advance pricing agreement |
| INCOME250169 | Section 169 - Effect to advance pricing agreement |
| INCOME250170 | Section 170 - Secondary adjustment in certain cases |
| INCOME250171 | Section 171 - Maintenance, keeping and furnishing of information and document by certain persons |
| INCOME250172 | Section 172 - Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction |
| INCOME250173 | Section 173 - Definitions of certain terms relevant to determination of arm's length price, etc |
| INCOME250174 | Section 174 - Avoidance of income-tax by transactions resulting in transfer of income to non-residents |
| INCOME250175 | Section 175 - Avoidance of tax by certain transactions in securities |
| INCOME250176 | Section 176 - Special measures in respect of transactions with persons located in notified jurisdictional area |
| INCOME250177 | Section 177 - Limitation on interest deduction in certain cases |
| INCOME250178 | Section 178 - Applicability of General Anti-Avoidance Rule |
| INCOME250179 | Section 179 - Impermissible avoidance arrangement |
| INCOME250180 | Section 180 - Arrangement to lack commercial substance |
| INCOME250181 | Section 181 - Consequences of impermissible avoidance arrangement |
| INCOME250182 | Section 182 - Treatment of connected person and accommodating party |
| INCOME250183 | Section 183 - Application of this Chapter |
| INCOME250184 | Section 184 - Interpretation |
| INCOME250185 | Section 185 - Mode of taking or accepting certain loans, deposits and specified sum |
| INCOME250186 | Section 186 - Mode of undertaking transactions |
| INCOME250187 | Section 187 - Acceptance of payment through prescribed electronic modes |
| INCOME250188 | Section 188 - Mode of repayment of certain loans or deposits or specified advances |
| INCOME250189 | Section 189 - Interpretation |
| INCOME250190 | Section 190 - Determination of tax where total income includes income on which no tax is payable |
| INCOME250191 | Section 191 - Tax on accumulated balance of recognised provident fund |
| INCOME250192 | Section 192 - Tax in case of block assessment of search cases |
| INCOME250193 | Section 193 - Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| INCOME250194 | Section 194 - Tax on certain incomes |
| INCOME250195 | Section 195 - Tax on income referred to in sections 102 to 106 |
| INCOME250196 | Section 196 - Tax on short term capital gains in certain cases |
| INCOME250197 | Section 197 - Tax on long-term capital gains |
| INCOME250198 | Section 198 - Tax on long term capital gains in certain cases |
| INCOME250199 | Section 199 - Tax on income of certain manufacturing domestic companies |
| INCOME250200 | Section 200 - Tax on income of certain domestic companies |
| INCOME250201 | Section 201 - Tax on income of new manufacturing domestic companies |
| INCOME250202 | Section 202 - New tax regime for individuals, Hindu undivided family and others |
| INCOME250203 | Section 203 - Tax on income of certain resident co operative societies |
| INCOME250204 | Section 204 - Tax on income of certain new manufacturing co-operative societies |
| INCOME250205 | Section 205 - Conditions for tax on income of certain companies and co-operative societies |
| INCOME250206 | Section 206 - Special provision for minimum alternate tax and alternate minimum tax |
| INCOME250207 | Section 207 - Tax on dividends, royalty and fees for technical service in case of foreign companies |
| INCOME250208 | Section 208 - Tax on income from units purchased in foreign currency or capital gains arising from their transfer |
| INCOME250209 | Section 209 - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| INCOME250210 | Section 210 - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer |
| INCOME250211 | Section 211 - Tax on non resident sportsmen or sports associations |
| INCOME250212 | Section 212 - Interpretation |
| INCOME250213 | Section 213 - Special provision for computation of total income of non-residents |
| INCOME250214 | Section 214 - Tax on investment income and long-term capital gains |
| INCOME250215 | Section 215 - Capital gains on transfer of foreign exchange assets not to be charged in certain cases |
| INCOME250216 | Section 216 - Return of income not to be furnished in certain cases |
| INCOME250217 | Section 217 - Benefit under Chapter to be available in certain cases even after assessee becomes resident |
| INCOME250218 | Section 218 - Chapter not to apply if the assessee so chooses |
| INCOME250219 | Section 219 - Conversion of an Indian branch of foreign company into subsidiary Indian company |
| INCOME250220 | Section 220 - Foreign company said to be resident in India |
| INCOME250221 | Section 221 - Tax on income from securitisation trusts |
| INCOME250222 | Section 222 - Tax on income in case of venture capital undertakings |
| INCOME250223 | Section 223 - Tax on income of unit holder and business trust |
| INCOME250224 | Section 224 - Tax on income of investment fund and its unit holders |
| INCOME250225 | Section 225 - Income from business of operating qualifying ships |
| INCOME250226 | Section 226 - Tonnage tax scheme |
| INCOME250227 | Section 227 - Computation of tonnage income |
| INCOME250228 | Section 228 - Relevant shipping income and exclusion from book profit |
| INCOME250229 | Section 229 - Depreciation and gains relating to tonnage tax assets |
| INCOME250230 | Section 230 - Exclusion of deduction, loss, set off, etc |
| INCOME250231 | Section 231 - Method of opting of tonnage tax scheme and validity |
| INCOME250232 | Section 232 - Certain conditions for applicability of tonnage tax scheme |
| INCOME250233 | Section 233 - Amalgamation and demerger |
| INCOME250234 | Section 234 - Avoidance of tax and exclusion from tonnage tax scheme |
| INCOME250235 | Section 235 - Interpretation |
| INCOME250236 | Section 236 - Income-tax authorities |
| INCOME250237 | Section 237 - Appointment of income-tax authorities |
| INCOME250238 | Section 238 - Control of income-tax authorities |
| INCOME250239 | Section 239 - Instructions to subordinate authorities |
| INCOME250240 | Section 240 - Taxpayer's Charter |
| INCOME250241 | Section 241 - Jurisdiction of income-tax authorities |
| INCOME250242 | Section 242 - Jurisdiction of Assessing Officers |
| INCOME250243 | Section 243 - Power to transfer cases |
| INCOME250244 | Section 244 - Change of incumbent of an office |
| INCOME250245 | Section 245 - Faceless jurisdiction of income-tax authorities |
| INCOME250246 | Section 246 - Power regarding discovery, production of evidence, etc |
| INCOME250247 | Section 247 - Search and seizure |
| INCOME250248 | Section 248 - Powers to requisition |
| INCOME250249 | Section 249 - Reasons not to be disclosed |
| INCOME250250 | Section 250 - Application of seized or requisitioned assets |
| INCOME250251 | Section 251 - Copying, extraction, retention and release of books of account and documents seized or requisitioned |
| INCOME250252 | Section 252 - Power to call for information |
| INCOME250253 | Section 253 - Powers of survey |
| INCOME250254 | Section 254 - Power to collect certain information |
| INCOME250255 | Section 255 - Power to inspect registers of companies |
| INCOME250256 | Section 256 - Power of certain income-tax authorities |
| INCOME250257 | Section 257 - Proceedings before income-tax authorities to be judicial proceedings |
| INCOME250258 | Section 258 - Disclosure of information relating to assessees |
| INCOME250259 | Section 259 - Power to call for information by prescribed income-tax authority |
| INCOME250260 | Section 260 - Faceless collection of information |
| INCOME250261 | Section 261 - Interpretation |
| INCOME250262 | Section 262 - Permanent Account Number |
| INCOME250263 | Section 263 - Return of income |
| INCOME250264 | Section 264 - Scheme for submission of returns through tax return preparers |
| INCOME250265 | Section 265 - Return by whom to be verified |
| INCOME250266 | Section 266 - Self-assessment |
| INCOME250267 | Section 267 - Tax on updated return |
| INCOME250268 | Section 268 - Inquiry before assessment |
| INCOME250269 | Section 269 - Estimation of value of assets by Valuation Officer |
| INCOME250270 | Section 270 - Assessment |
| INCOME250271 | Section 271 - Best judgment assessment |
| INCOME250272 | Section 272 - Power of Joint Commissioner to issue directions in certain cases |
| INCOME250273 | Section 273 - Faceless Assessment |
| INCOME250274 | Section 274 - Reference to Principal Commissioner or Commissioner in certain cases |
| INCOME250275 | Section 275 - Reference to Dispute Resolution Panel |
| INCOME250276 | Section 276 - Method of accounting |
| INCOME250277 | Section 277 - Method of accounting in certain cases |
| INCOME250278 | Section 278 - Taxability of certain income |
| INCOME250279 | Section 279 - Income escaping assessment |
| INCOME250280 | Section 280 - Issue of notice where income has escaped assessment |
| INCOME250281 | Section 281 - Procedure before issuance of notice under section 280 |
| INCOME250282 | Section 282 - Time limit for notices under sections 280 and 281 |
| INCOME250283 | Section 283 - Provision for cases where assessment is in pursuance of an order on appeal, etc |
| INCOME250284 | Section 284 - Sanction for issue of notice |
| INCOME250285 | Section 285 - Other provisions |
| INCOME250286 | Section 286 - Time limit for completion of assessment, reassessment and recomputation |
| INCOME250287 | Section 287 - Rectification of mistake |
| INCOME250288 | Section 288 - Other amendments |
| INCOME250289 | Section 289 - Notice of demand |
| INCOME250290 | Section 290 - Modification and revision of notice in certain cases |
| INCOME250291 | Section 291 - Intimation of loss |
| INCOME250292 | Section 292 - Assessment of total undisclosed income as a result of search |
| INCOME250293 | Section 293 - Computation of total undisclosed income of block period |
| INCOME250294 | Section 294 - Procedure for block assessment |
| INCOME250295 | Section 295 - Undisclosed income of any other person |
| INCOME250296 | Section 296 - Time-limit for completion of block assessment |
| INCOME250297 | Section 297 - Certain interests and penalties not to be levied or imposed |
| INCOME250298 | Section 298 - Levy of interest and penalty in certain in cases |
| INCOME250299 | Section 299 - Authority competent to make assessment of block period |
| INCOME250300 | Section 300 - Application of other provisions of Act |
| INCOME250301 | Section 301 - Interpretation |
| INCOME250302 | Section 302 - Legal representative |
| INCOME250303 | Section 303 - Representative assessee |
| INCOME250304 | Section 304 - Liability of representative assessee |
| INCOME250305 | Section 305 - Right of representative assessee to recover tax paid |
| INCOME250306 | Section 306 - Who may be regarded as agent |
| INCOME250307 | Section 307 - Charge of tax where share of beneficiaries unknown |
| INCOME250308 | Section 308 - Charge of tax in case of oral trust |
| INCOME250309 | Section 309 - Method of computing a member's share in income of association of persons or body of individuals |
| INCOME250310 | Section 310 - Share of member of association of persons or body of individuals in income of association or body |
| INCOME250311 | Section 311 - Charge of tax where shares of members in association of persons or body of individuals unknown, etc |
| INCOME250312 | Section 312 - Executor |
| INCOME250313 | Section 313 - Succession to business or profession otherwise than on death |
| INCOME250314 | Section 314 - Effect of order of tribunal or court in respect of business reorganisation |
| INCOME250315 | Section 315 - Assessment after partition of Hindu undivided family |
| INCOME250316 | Section 316 - Shipping business of non-residents |
| INCOME250317 | Section 317 - Assessment of persons leaving India |
| INCOME250318 | Section 318 - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose |
| INCOME250319 | Section 319 - Assessment of persons likely to transfer property to avoid tax |
| INCOME250320 | Section 320 - Discontinued business |
| INCOME250321 | Section 321 - Association dissolved or business discontinued |
| INCOME250322 | Section 322 - Company in liquidation |
| INCOME250323 | Section 323 - Liability of directors of private company |
| INCOME250324 | Section 324 - Charge of tax in case of a firm |
| INCOME250325 | Section 325 - Assessment as a firm |
| INCOME250326 | Section 326 - Assessment when section 325 not complied with |
| INCOME250327 | Section 327 - Change in constitution of a firm |
| INCOME250328 | Section 328 - Succession of one firm by another firm |
| INCOME250329 | Section 329 - Joint and several liability of partners for tax payable by firm |
| INCOME250330 | Section 330 - Firm dissolved or business discontinued |
| INCOME250331 | Section 331 - Liability of partners of limited liability partnership in liquidation |
| INCOME250332 | Section 332 - Application for registration |
| INCOME250333 | Section 333 - Switching over of regimes |
| INCOME250334 | Section 334 - Tax on income of registered non-profit organisation |
| INCOME250335 | Section 335 - Regular income |
| INCOME250336 | Section 336 - Taxable regular income |
| INCOME250337 | Section 337 - Specified income |
| INCOME250338 | Section 338 - Income not to be included in regular income |
| INCOME250339 | Section 339 - Corpus donation |
| INCOME250340 | Section 340 - Deemed corpus donation |
| INCOME250341 | Section 341 - Application of income |
| INCOME250342 | Section 342 - Accumulated income |
| INCOME250343 | Section 343 - Deemed accumulated income |
| INCOME250344 | Section 344 - Business undertaking held as property |
| INCOME250345 | Section 345 - Restriction on commercial activities by a registered non-profit organisation |
| INCOME250346 | Section 346 - Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility |
| INCOME250347 | Section 347 - Books of account |
| INCOME250348 | Section 348 - Audit |
| INCOME250349 | Section 349 - Return of income |
| INCOME250350 | Section 350 - Permitted modes of investment |
| INCOME250351 | Section 351 - Specified violation |
| INCOME250352 | Section 352 - Tax on accreted income |
| INCOME250353 | Section 353 - Other violations |
| INCOME250354 | Section 354 - Application for approval for purpose of section 133(1)(b)(ii) |
| INCOME250355 | Section 355 - Interpretation |
| INCOME250356 | Section 356 - Appealable orders before Joint Commissioner (Appeals) |
| INCOME250357 | Section 357 - Appealable orders before Commissioner (Appeals) |
| INCOME250358 | Section 358 - Form of appeal and limitation |
| INCOME250359 | Section 359 - Procedure in appeal |
| INCOME250360 | Section 360 - Powers of Joint Commissioner (Appeals) or Commissioner (Appeals) |
| INCOME250361 | Section 361 - Appellate Tribunal |
| INCOME250362 | Section 362 - Appeals to Appellate Tribunal |
| INCOME250363 | Section 363 - Orders of Appellate Tribunal |
| INCOME250364 | Section 364 - Procedure of Appellate Tribunal |
| INCOME250365 | Section 365 - Appeal to High Court |
| INCOME250366 | Section 366 - Case before High Court to be heard by not less than two Judges |
| INCOME250367 | Section 367 - Appeal to Supreme Court |
| INCOME250368 | Section 368 - Hearing before Supreme Court |
| INCOME250369 | Section 369 - Tax to be paid irrespective of appeal, etc |
| INCOME250370 | Section 370 - Execution for costs awarded by Supreme Court |
| INCOME250371 | Section 371 - Amendment of assessment on appeal |
| INCOME250372 | Section 372 - Exclusion of time taken for copy |
| INCOME250373 | Section 373 - Filing of appeal by income-tax authority |
| INCOME250374 | Section 374 - Interpretation of “High Court” |
| INCOME250375 | Section 375 - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
| INCOME250376 | Section 376 - Procedure where an identical question of law is pending before High Courts or Supreme Court |
| INCOME250377 | Section 377 - Revision of orders prejudicial to revenue |
| INCOME250378 | Section 378 - Revision of other orders |
| INCOME250379 | Section 379 - Dispute Resolution Committee |
| INCOME250380 | Section 380 - Interpretation |
| INCOME250381 | Section 381 - Board for Advance Rulings |
| INCOME250382 | Section 382 - Vacancies, etc., not to invalidate proceedings |
| INCOME250383 | Section 383 - Application for advance ruling |
| INCOME250384 | Section 384 - Procedure on receipt of application |
| INCOME250385 | Section 385 - Appellate authority not to proceed in certain cases |
| INCOME250386 | Section 386 - Advance ruling to be void in certain circumstances |
| INCOME250387 | Section 387 - Powers of the Board for Advance Rulings |
| INCOME250388 | Section 388 - Procedure of Board for Advance Rulings |
| INCOME250389 | Section 389 - Appeal |
| INCOME250390 | Section 390 - Deduction or collection at source and advance payment |
| INCOME250391 | Section 391 - Direct payment |
| INCOME250392 | Section 392 - Salary and accumulated balance due to an employee |
| INCOME250393 | Section 393 - Tax to be deducted at source |
| INCOME250394 | Section 394 - Collection of tax at source |
| INCOME250395 | Section 395 - Certificates |
| INCOME250396 | Section 396 - Tax deducted is income received |
| INCOME250397 | Section 397 - Compliance and reporting |
| INCOME250398 | Section 398 - Consequences of failure to deduct or pay or, collect or pay |
| INCOME250399 | Section 399 - Processing |
| INCOME250400 | Section 400 - Power of Central Government to relax provisions of this Chapter |
| INCOME250401 | Section 401 - Bar against direct demand on assessee |
| INCOME250402 | Section 402 - Interpretation |
| INCOME250403 | Section 403 - Liability for payment of advance tax |
| INCOME250404 | Section 404 - Conditions of liability to pay advance tax |
| INCOME250405 | Section 405 - Computation of advance tax |
| INCOME250406 | Section 406 - Payment of advance tax by assessee on his own accord |
| INCOME250407 | Section 407 - Payment of advance tax by assessee in pursuance of order of Assessing Office |
| INCOME250408 | Section 408 - Instalments of advance tax and due dates |
| INCOME250409 | Section 409 - When assessee is deemed to be in default |
| INCOME250410 | Section 410 - Credit for advance tax |
| INCOME250411 | Section 411 - When tax payable and when assessee deemed in default |
| INCOME250412 | Section 412 - Penalty payable when tax in default |
| INCOME250413 | Section 413 - Certificate by Tax Recovery Officer and validity thereof |
| INCOME250414 | Section 414 - Tax Recovery Officer by whom recovery is to be effected |
| INCOME250415 | Section 415 - Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
| INCOME250416 | Section 416 - Other modes of recovery |
| INCOME250417 | Section 417 - Recovery through State Government |
| INCOME250418 | Section 418 - Recovery of tax in pursuance of agreements with foreign countries |
| INCOME250419 | Section 419 - Recovery of penalties, fine, interest and other sums |
| INCOME250420 | Section 420 - Tax clearance certificate |
| INCOME250421 | Section 421 - Recovery by suit or under other law not affected |
| INCOME250422 | Section 422 - Recovery of tax arrear in respect of non-resident from his assets |
| INCOME250423 | Section 423 - Interest for defaults in furnishing return of income |
| INCOME250424 | Section 424 - Interest for defaults in payment of advance tax |
| INCOME250425 | Section 425 - Interest for deferment of advance tax |
| INCOME250426 | Section 426 - Interest on excess refund |
| INCOME250427 | Section 427 - Fee for default in furnishing statements |
| INCOME250428 | Section 428 - Fee for default in furnishing return of income |
| INCOME250429 | Section 429 - Fee for default relating to statement or certificate |
| INCOME250430 | Section 430 - Fee for default relating to intimation of Aadhaar number |
| INCOME250431 | Section 431 - Refunds |
| INCOME250432 | Section 432 - Person entitled to claim refund in certain special cases |
| INCOME250433 | Section 433 - Form of claim for refund and limitation |
| INCOME250434 | Section 434 - Refund for denying liability to deduct tax in certain cases |
| INCOME250435 | Section 435 - Refund on appeal, etc |
| INCOME250436 | Section 436 - Correctness of assessment not to be questioned |
| INCOME250437 | Section 437 - Interest on refunds |
| INCOME250438 | Section 438 - Set off and withholding of refunds in certain cases |
| INCOME250439 | Section 439 - Penalty for under-reporting and misreporting of income |
| INCOME250440 | Section 440 - Immunity from imposition of penalty, etc |
| INCOME250441 | Section 441 - Failure to keep, maintain or retain books of account, documents, etc |
| INCOME250442 | Section 442 - Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions |
| INCOME250443 | Section 443 - Penalty in respect of certain income |
| INCOME250444 | Section 444 - Penalty for false entry, etc., in books of account |
| INCOME250445 | Section 445 - Benefits to related persons |
| INCOME250446 | Section 446 - Failure to get accounts audited |
| INCOME250447 | Section 447 - Penalty for failure to furnish report under section 172 |
| INCOME250448 | Section 448 - Penalty for failure to deduct tax at source |
| INCOME250449 | Section 449 - Penalty for failure to collect tax at source |
| INCOME250450 | Section 450 - Penalty for failure to comply with provisions of section 185 |
| INCOME250451 | Section 451 - Penalty for failure to comply with provisions of section 186 |
| INCOME250452 | Section 452 - Penalty for failure to comply with provisions of section 187 |
| INCOME250453 | Section 453 - Penalty for failure to comply with provisions of section 188 |
| INCOME250454 | Section 454 - Penalty for failure to furnish statement of financial transaction or reportable account |
| INCOME250455 | Section 455 - Penalty for furnishing inaccurate statement of financial transaction or reportable account |
| INCOME250456 | Section 456 - Penalty for failure to furnish statement or information or document by an eligible investment fund |
| INCOME250457 | Section 457 - Penalty for failure to furnish information or document under section 171 |
| INCOME250458 | Section 458 - Penalty for failure to furnish information or document under section 506 |
| INCOME250459 | Section 459 - Penalty for failure to furnish report or for furnishing inaccurate report under section 511 |
| INCOME250460 | Section 460 - Penalty for failure to submit statement under section 505 |
| INCOME250461 | Section 461 - Penalty for failure to furnish statements, etc. |
| INCOME250462 | Section 462 - Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d) |
| INCOME250463 | Section 463 - Penalty for furnishing incorrect information in reports or certificates |
| INCOME250464 | Section 464 - Penalty for failure to furnish statements, etc. |
| INCOME250465 | Section 465 - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
| INCOME250466 | Section 466 - Penalty for failure to comply with the provisions of section 254 |
| INCOME250467 | Section 467 - Penalty for failure to comply with the provisions of section 262 |
| INCOME250468 | Section 468 - Penalty for failure to comply with the provisions of section 397 |
| INCOME250469 | Section 469 - Power to reduce or waive penalty, etc., in certain cases |
| INCOME250470 | Section 470 - Penalty not to be imposed in certain cases |
| INCOME250471 | Section 471 - Procedure |
| INCOME250472 | Section 472 - Bar of limitation for imposing penalties |
| INCOME250473 | Section 473 - Contravention of order made under section 247 |
| INCOME250474 | Section 474 - Failure to comply with section 247(1)(ii) |
| INCOME250475 | Section 475 - Removal, concealment, transfer or delivery of property to prevent tax recovery |
| INCOME250476 | Section 476 - Failure to pay tax to credit of Central Government under Chapter XIX-B |
| INCOME250477 | Section 477 - Failure to pay tax collected at source |
| INCOME250478 | Section 478 - Wilful attempt to evade tax, etc. |
| INCOME250479 | Section 479 - Failure to furnish returns of income |
| INCOME250480 | Section 480 - Failure to furnish return of income in search cases |
| INCOME250481 | Section 481 - Failure to produce accounts and documents. |
| INCOME250482 | Section 482 - False statement in verification, etc. |
| INCOME250483 | Section 483 - Falsification of books of account or document, etc. |
| INCOME250484 | Section 484 - Abetment of false return, etc. |
| INCOME250485 | Section 485 - Punishment for second and subsequent offences |
| INCOME250486 | Section 486 - Punishment not to be imposed in certain cases |
| INCOME250487 | Section 487 - Offences by companies |
| INCOME250488 | Section 488 - Offences by Hindu undivided family |
| INCOME250489 | Section 489 - Presumption as to assets, books of account, etc., in certain cases |
| INCOME250490 | Section 490 - Presumption as to culpable mental state |
| INCOME250491 | Section 491 - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner |
| INCOME250492 | Section 492 - Certain offences to be noncognizable |
| INCOME250493 | Section 493 - Proof of entries in records or documents |
| INCOME250494 | Section 494 - Disclosure of particulars by public servants |
| INCOME250495 | Section 495 - Special Courts |
| INCOME250496 | Section 496 - Offences triable by Special Court |
| INCOME250497 | Section 497 - Trial of offences as summons case |
| INCOME250498 | Section 498 - Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court. |
| INCOME250499 | Section 499 - Certain transfers to be void |
| INCOME250500 | Section 500 - Provisional attachment to protect revenue in certain cases |
| INCOME250501 | Section 501 - Service of notice, generally |
| INCOME250502 | Section 502 - Authentication of notices and other documents |
| INCOME250503 | Section 503 - Service of notice when family is disrupted or firm etc., is dissolved |
| INCOME250504 | Section 504 - Service of notice in case of discontinued business |
| INCOME250505 | Section 505 - Submission of statement by a non-resident having liaison office |
| INCOME250506 | Section 506 - Furnishing of information or documents by an Indian concern in certain cases |
| INCOME250507 | Section 507 - Submission of statements by producers of cinematograph films or persons engaged in specified activity. |
| INCOME250508 | Section 508 - Obligation to furnish statement of financial transaction or reportable account |
| INCOME250509 | Section 509 - Obligation to furnish information on transaction of crypto-asset |
| INCOME250510 | Section 510 - Annual information statement |
| INCOME250511 | Section 511 - Furnishing of report in respect of international group |
| INCOME250512 | Section 512 - Publication of information respecting assessees in certain cases |
| INCOME250513 | Section 513 - Appearance by registered valuer in certain matters |
| INCOME250514 | Section 514 - Registration of valuers |
| INCOME250515 | Section 515 - Appearance by authorised representative |
| INCOME250516 | Section 516 - Rounding off of amount of total income, or amount payable or refundable |
| INCOME250517 | Section 517 - Receipt to be given |
| INCOME250518 | Section 518 - Indemnity |
| INCOME250519 | Section 519 - Power to tender immunity from prosecution |
| INCOME250520 | Section 520 - Cognizance of offences |
| INCOME250521 | Section 521 - Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply |
| INCOME250522 | Section 522 - Return of income, etc., not to be invalid on certain grounds |
| INCOME250523 | Section 523 - Notice deemed to be valid in certain circumstances |
| INCOME250524 | Section 524 - Presumption as to assets, books of account, etc. |
| INCOME250525 | Section 525 - Authorisation and assessment in case of search or requisition |
| INCOME250526 | Section 526 - Bar of suits in civil courts |
| INCOME250527 | Section 527 - Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils |
| INCOME250528 | Section 528 - Power of Central Government or Board to condone delays in obtaining approval |
| INCOME250529 | Section 529 - Power to withdraw approval |
| INCOME250530 | Section 530 - Act to have effect pending legislative provision for charge of tax |
| INCOME250531 | Section 531 - Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 |
| INCOME250532 | Section 532 - Power to frame schemes |
| INCOME250533 | Section 533 - Power to make rules |
| INCOME250534 | Section 534 - Laying before Parliament |
| INCOME250535 | Section 535 - Removal of difficulties |
| INCOME250536 | Section 536 - Repeal and savings |
| INCOME250537 | SCHEDULE I - CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA |
| INCOME250538 | SCHEDULE II - INCOME NOT TO BE INCLUDED IN TOTAL INCOME |
| INCOME250539 | SCHEDULE III - INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS |
| INCOME250540 | SCHEDULE IV - INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS |
| INCOME250541 | SCHEDULE V - INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS |
| INCOME250542 | SCHEDULE VI - INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM |
| INCOME250543 | SCHEDULE VII - PERSONS EXEMPT FROM TAX |
| INCOME250544 | SCHEDULE VIII - INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS |
| INCOME250545 | SCHEDULE IX - DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” |
| INCOME250546 | SCHEDULE X - DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” |
| INCOME250547 | SCHEDULE XI - RECOGNISED PROVIDENT FUNDS |
| INCOME250548 | SCHEDULE XII - Amortisation of expenditure for prospecting certain minerals |
| INCOME250549 | SCHEDULE XIII - LIST OF ARTICLES OR THINGS |
| INCOME250550 | SCHEDULE XIV - INSURANCE BUSINESS |
| INCOME250551 | SCHEDULE XV - DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC. |
| INCOME250552 | SCHEDULE XVI - PERMITTED MODES OF INVESTMENT OR DEPOSITS |