| SECTION A - BASIC CONCEPTS |
1
| >> |
| SECTION A - BASIC CONCEPTS : Amendments by the Finance Act, 2020 and by the Taxation and Other Laws [(Relaxation of Certain Provisions) Ordinance, 2020] - Income Tax Act, 1961 |
1
| >> |
| SECTION A - BASIC CONCEPTS : Finance Act, 2013 : Commodities Transaction Tax |
113
| >> |
| SECTION A - BASIC CONCEPTS : Finance Act, 2016 : EQUALISATION LEVY |
115
| >> |
| SECTION A - BASIC CONCEPTS : Extension of Time Limits and Due Date for Payment of Tax By Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 |
118
| >> |
| SECTION B - READY REFERENCER |
122
| >> |
| SECTION B - READY REFERENCER : Tax Rates for Current Assessment Years |
122
| >> |
| SECTION B - READY REFERENCER : Specified Tax Rates under Income Tax Act |
126
| >> |
| SECTION B - READY REFERENCER : TDS Rates [For Financial Year 2020-21] |
133
| >> |
| SECTION B - READY REFERENCER : Rates for Minimum Alternate Tax |
159
| >> |
| SECTION B - READY REFERENCER : Tax Rates for Last Ten Assessment Years |
159
| >> |
| SECTION B - READY REFERENCER : Rates for Dividend Distribution Tax Under Section 115-O |
164
| >> |
| SECTION B - READY REFERENCER : Rates for Income Distribution Tax Under Section 115R |
164
| >> |
| SECTION B - READY REFERENCER : Rates of Wealth Tax |
164
| >> |
| SECTION B - READY REFERENCER : Market Rates of Gold and Silver for Last Ten Assessment Years, as on 31-3-2020 and 1-4-1981 |
165
| >> |
| SECTION B - READY REFERENCER : TDS Chart |
165
| >> |
| SECTION B - READY REFERENCER : Fee Structure for Appeals |
175
| >> |
| SECTION B - READY REFERENCER : Tax Saving Schemes |
181
| >> |
| SECTION B - READY REFERENCER : Accrued Interest on NSC (VIII Issue) |
181
| >> |
| SECTION B - READY REFERENCER : Tax Calendar for Recurring Work |
181
| >> |
| SECTION B - READY REFERENCER : Audit Reports under Income Tax Act, 1961 |
190
| >> |
| SECTION B - READY REFERENCER : Period of Limitation Under Income Tax |
193
| >> |
| SECTION B - READY REFERENCER : Withholding Tax Rates Under DTAA |
224
| >> |
| SECTION B - READY REFERENCER : List of Bonus Issue of Shares During 1-4-2019 to 31-3-2020 |
232
| >> |
| SECTION B - READY REFERENCER : Rates for Tax Collection at Source [For Financial Year 2020-21] |
255
| >> |
| SECTION C - BASIC CONCEPTS |
259
| >> |
| SECTION C - BASIC CONCEPTS : Definition of Assessee, Assessment Year, Income, Interest, Manufacture, Maximum Marginal Rate, Person, Tax And Previous Year [Sections 2(7), 2(9), 2(24), 2(28A), 2(29BA), 2(29C), 2(31), 2(43) and 3] |
259
| >> |
| SECTION C - BASIC CONCEPTS : Chargeability of Income, Scope of Total Income and Income deemed to be received [Sections 2(45), 4, 5 and 7] |
262
| >> |
| SECTION C - BASIC CONCEPTS : Residential Status [Section 6] |
264
| >> |
| SECTION C - BASIC CONCEPTS : Income Deemed to Accrue or Arise in India [Section 9] |
269
| >> |
| SECTION D - EXEMPT INCOMES |
284
| >> |
| SECTION D - EXEMPT INCOMES : Generally Exempt Incomes [Section 10] |
284
| >> |
| SECTION D - EXEMPT INCOMES : Agricultural Income [Section 2(1A)] |
303
| >> |
| SECTION D - EXEMPT INCOMES : Exemption to Units Located in Special Economic Zone [Section 10AA] |
308
| >> |
| SECTION E - TAXATION OF SALARY INCOME : |
317
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Salary—Meaning and Chargeability [Sections 5A, 15 and 17] |
317
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Special Receipts Taxable as Salary |
366
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Tax Treatment of Allowances |
335
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Perquisites : General [Sections 10(10CC) and 17] |
344
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Valuation of Perquisites [Section 17] |
345
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Perquisite and Stock Options [Section 17] |
373
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Deductions from Salary Income [Section 16] |
379
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Profits in Lieu of Salary [Section 17(3)] |
380
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Relief under Section 89 [Section 89] |
381
| >> |
| SECTION E - TAXATION OF SALARY INCOME : Tax Planning and Salary Income |
384
| >> |
| SECTION E - TAXATION OF SALARY INCOME : General Illustrations Applicable for Assessment Year 2020-21 |
386
| >> |
| SECTION F - INCOME FROM HOUSE PROPERTY |
390
| >> |
| SECTION F - INCOME FROM HOUSE PROPERTY : Chargeability [Sections 22 and 27] |
390
| >> |
| SECTION F - INCOME FROM HOUSE PROPERTY : Annual Value of a Let Out Property [Section 23] |
394
| >> |
| SECTION F - INCOME FROM HOUSE PROPERTY : Deductions from Annual Value [Section 24] |
405
| >> |
| SECTION F - INCOME FROM HOUSE PROPERTY : Other Issues [Sections 25, 25A and 26] |
410
| >> |
| SECTION F - INCOME FROM HOUSE PROPERTY : Planning in respect of Property Income |
412
| >> |
| SECTION F - INCOME FROM HOUSE PROPERTY : Illustrations of Income from House Property |
413
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : |
422
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Business and Business Income [Section 2(13), 2(36) and Section 28] |
422
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Rent, Rates, Taxes, Repairs and Insurance for Premises [Section 30] |
425
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Repairs and Insurance of Machinery, Plant and Furniture [Section 31] |
426
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Depreciation Allowance and Investment Allowance [Sections 2(11), 32, 32AC, 32AD, 43A and 43C] |
427
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Business Deductions in Respect of Specified Businesses/Activities [Sections 33AB to 35E] |
457
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Specific Business Deductions [Section 36 and 94B] |
479
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Disallowance of Expenditure Against Exempt Income [Section 14A] |
488
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Business Expenditure [Section 37(1) and 37(2B)] |
489
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : CBDT’s Clarifications as to Allowability of Particular Business Expenses |
489
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Expenses under Sections 30, 31 and 32, where Assets Used Partly for Business and Partly for Personal Purposes [Section 38] |
493
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Special Deductions for Agents of Insurance, Mutual Funds, etc. |
493
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Amounts not Deductible [Sections 40(a) and 40(b)] |
494
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Expenditures not Deductible [Sections 40A and 43B] |
503
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Special Provisions [Sections 41, 43(5), 43AA, 43CA, 43CB, 43D, 44D, 44DA and 44DB] |
512
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Accounts and Audit [Sections 44AA and 44ab] |
523
| >> |
| SECTION G - PROFITS AND GAINS OF BUSINESS OR PROFESSION : Presumptive Incomes [Sections 44AD to 44BBB] |
529
| >> |
| SECTION H - CAPITAL GAINS |
538
| >> |
| SECTION H - CAPITAL GAINS : Chargeability and Capital Asset [Sections 2(14) and 45(1)] |
539
| >> |
| SECTION H - CAPITAL GAINS : Transfer, Transactions not Regarded as Transfer and Withdrawal of Exemption from Transfer [Sections 2(47), 47 and 47A] |
542
| >> |
| SECTION H - CAPITAL GAINS : Types of Capital Assets, Gain and Determination of Period of Holding [Sections 2(29A), 2(29B), 2(42A) and 2(42b)] |
548
| >> |
| SECTION H - CAPITAL GAINS : Computation of Capital Gains [Sections 48, 49, 50A, 50D, 51 and 55] |
552
| >> |
| SECTION H - CAPITAL GAINS : Special Provisions for Computation of Capital Gains Arising from Shares, Units and Zero Coupon Bonds, Etc. [Sections 2(48), 10(33), 10(36), 10(38), 48, 111A, 112 and 112A] |
556
| >> |
| SECTION H - CAPITAL GAINS : Exemption from capital gain on compulsory acquisition of agricultural land [Section 10(37)] |
581
| >> |
| SECTION H - CAPITAL GAINS : Exemption to Capital Gains Arising from Transfer of Specified Capital Asset in Certain Cases [Section 10(37A)] [From Assessment Year 2015-16] |
582
| >> |
| SECTION H - CAPITAL GAINS : Taxation of Capital Gain in Certain Specific Instances [Sections 2(19AA), 45, 46, 46A, 49(2C), 49(2D), 50, 50B, 50C, 50CA and 51] |
583
| >> |
| SECTION H - CAPITAL GAINS : Deep Discount Bonds and Strips [Section 45] |
604
| >> |
| SECTION H - CAPITAL GAINS : Employees Stock Options—Tax Implications [Sections 47(iii), 49(2AA) and 49(2AB)] |
606
| >> |
| SECTION H - CAPITAL GAINS : Conversion of Private Company/Unlisted public company into LLP and Tax Conse-quences [Section 47(xiiib), 47A(4), 49(1)(iii)(e) and 49(2AAA)] |
607
| >> |
| SECTION H - CAPITAL GAINS : Deductions from Capital Gains [Sections 54 to 54H] |
609
| >> |
| SECTION H - CAPITAL GAINS : Reference to Valuation Officer [Section 55A and 2(22B)] |
629
| >> |
| SECTION H - CAPITAL GAINS : Rates of Capital Gains Tax [Assessment Years 2020-21 and 2021-22] |
629
| >> |
| SECTION I - INCOME FROM OTHER SOURCES, CLUBBING, UNDISCLOSED SOURCES |
638
| >> |
| SECTION I - INCOME FROM OTHER SOURCES, CLUBBING, UNDISCLOSED SOURCES : Income from Other Sources [Sections 56 to 58] |
638
| >> |
| SECTION I - INCOME FROM OTHER SOURCES, CLUBBING, UNDISCLOSED SOURCES : Clubbing of Income [Sections 60 to 64] |
670
| >> |
| SECTION I - INCOME FROM OTHER SOURCES, CLUBBING, UNDISCLOSED SOURCES : Income from Undisclosed Sources [Sections 68 to 69D] |
679
| >> |
| SECTION I - INCOME FROM OTHER SOURCES, CLUBBING, UNDISCLOSED SOURCES : Set Off and Carry Forward of Losses [Sections 70 to 80 and Section 157] |
682
| >> |
| SECTION J - DEDUCTIONS UNDER CHAPTER VI-A |
715
| >> |
| SECTION J - DEDUCTIONS UNDER CHAPTER VI-A : General Provisions as to Deduction from Total Income [Sections 80A to 80B] |
715
| >> |
| SECTION J - DEDUCTIONS UNDER CHAPTER VI-A : Deduction from Total Income Concerning Payments-I Deduction in Respect of Life Insurance Premia, Deferred Annuity, Contribution to PF, PPF, Subscription to Certain Equity Shares or Debentures, etc. [Section 80C] |
717
| >> |
| SECTION J - DEDUCTIONS UNDER CHAPTER VI-A : Deduction from Total Income Concerning Payments-II : [Sections 80CCA, 80CCB, 80CCC, 80CCD, 80CCE, 80CCF, 80CCG, 80D, 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA, 80GGB and 80GGC] |
725
| >> |
| SECTION J - DEDUCTIONS UNDER CHAPTER VI-A : Deduction in Respect of Certain Incomes [Sections 80JJA, 80JJAA, 80LA, 80M, 80QQB, 80RRB, 80TTA, 80TTB AND 80U] |
755
| >> |
| SECTION J - DEDUCTIONS UNDER CHAPTER VI-A : Deductions in Respect of Income from New Industries, New Hotels and New Conven-tion Centres [Sections 80-IA, 80-IAB, 80-IAC, 80-IB, 80-IBA, 80-IC, 80-ID and 80-IE] |
763
| >> |
| SECTION K - SPECIFIC TAX ENTITIES |
787
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Individuals |
787
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Hindu Undivided Family [Section 171] |
792
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Assessment of Partnership Firms and Limited Liability Partnership [Sections 2(23), 10(2A), 28(v), 40(b), 115JC to 115JF, 167C, 184, 185, 188 and 189] |
794
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Taxation of Association of Persons [Sections 40(ba), 67A, 86, 167B and 174A] |
809
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Alternate Minimum Tax (amt) on Certain Assessees Other Than Company [Sections 115JC to 115JF] |
814
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Taxation of Companies, MAT and Dividend Distribution Tax [Sections 2(17), 2(18), 2(19AA), 2(22A), 2(23A), 2(26), 2(32), 2(35), 2(36A), 2(41A), 115BBD, 115JAA, 115JB, 115JG, 115JH, 115-O to 115Q and 115QA to 115QC] |
818
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Taxation of Mutual Funds, New Pension System Trust and Securitisation Trust [Sec-tions 10(23D), 10(23DA), 10(33), 10(35), 10(35A), 10(44), 115R to 115T, 115TA to 115TC and 197A(1E)] |
845
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Taxation of Charitable Trusts [Sections 2(15), 2(22AAA), 11 to 13, 13B, 115BBC, 115TD to 115TE and 164] |
847
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Private Trusts, Oral Trusts & Wakfs [Sections 161(1), 161(1A), 164(1), 164(A), 165, 166, 167] |
881
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Taxation of Co-operative Societies and Producer Companies [Sections 2(19), 2(24)(viia), 80P, 80PA and 115BAD] |
885
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Special Rate of Tax on Income from Patent and Carbon Credits [Sections 115BBF and 115BBG] |
889
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Taxation of Political Parties [Sections 13A and 139(4B)] |
890
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Taxation of Non-Residents |
997
| >> |
| SECTION K - SPECIFIC TAX ENTITIES : Tonnage Tax on Shipping Companies [Sections 115V to 115VZC] |
900
| >> |
| SECTION L - GENERAL ILLUSTRATIONS |
904
| >> |
| SECTION L - GENERAL ILLUSTRATIONS : Partnership Firm Assessed as Such and Partners |
904
| >> |
| SECTION L - GENERAL ILLUSTRATIONS : Personal Taxation |
905
| >> |
| SECTION L - GENERAL ILLUSTRATIONS : Company Taxation |
915
| >> |
| SECTION L - GENERAL ILLUSTRATIONS : All Assessees : Capital Gains |
920
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE |
932
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : Tax Deduction from Salaries [Section 192] |
932
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : Tax Deduction from Payment of Accumulated Balance of Employees’ Provident Fund Due to an Employee [Section 192A] |
932
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Interest on Securities [Section 193] |
933
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Dividends in Case of Residents [Section 194, 196 and Section 2(35)] |
935
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Interest Other than Interest on Securities [Section 194A and Section 2(28A)] |
936
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Winnings from Lotteries or Crossword Puzzles [Section 194B] |
942
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Winnings from Horse Races [Section 194BB] |
943
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Payment to Contractors/Sub-Contractors [Section 194C] |
943
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Insurance Commission [Section 194D] |
954
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Payments Under Life Insurance Policy [Section 194DA] |
955
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Payments to Non-Resident Sportsmen or Sports Associations or Entertainer [Section 194E] |
956
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Payments in Respect of National Savings Scheme, etc. [Section 194EE] |
956
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Payments on Account of Repurchase of Units by UTI/Mutual Fund [Section 194F] |
957
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Commission on Sale of Lottery Tickets [Section 194G] |
957
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Commission or Brokerage [Section 194H] |
957
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Rent Payments [Section 194-I] |
959
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Payment on Transfer of Certain Immovable Property Other than Agricultural Land [Section 194-IA] |
963
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Rent Payment by Individual/HUF in Certain Cases [Section 194-IB] |
965
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Payment under Specified Agreement [Section 194-IC] |
967
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Payment of Fees for Professional or Technical Services [Section 194-J] |
968
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS in Respect of Income in Respect of Units [Section 194K, from 1-4-2020] |
972
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Payment of Compensation on Compulsory Acquisition of Immovable Prop-erty [Section 194LA] |
973
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Income by Way of Interest from Infrastructure Debt Fund [Section 194LB] |
974
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Certain Income from Units of a Business Trust [Section 194LBA] |
974
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Income in Respect of Units of Investment Fund [Section 194LBB] |
975
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC] |
976
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Income by Way of Interest from Indian Company or Business Trust [Section 194LC] |
977
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Income by Way of Interest on Certain Bonds and Government Securities [Sec-tion 194LD] |
977
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : Mandating Tax Deduction at Source on Payment Towards Contract, Commission or Brokerage or Fees for Professional Services Where Paid to a Resident by Certain Indi-vidual/HUF [Section 194M] |
979
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Cash Withdrawals [Section 194N] |
982
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Payment of Certain Sums by e-Commerce Operator to e-Commerce Participant [Section 194-O, from 1-10-2020] |
987
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Payments to Non-Residents [Section 195] |
987
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : Interest or Dividend Payable to Government or RBI or Certain Corporations [Section 196] |
997
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Income from Units in case of Non-Residents [Section 196A] |
997
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS from Payment to Offshore Fund [Section 196B] |
997
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Income from FCCB, GDRS [Section 196C] |
998
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : TDS on Income of Foreign Institutional Investor from Securities [Section 196D] |
998
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : Residuary Provisions Related to TDS and Procedural Aspects |
998
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : Furnishing of Quarterly Return in Respect of Payment of Interest to Residents with-out Deduction of Tax [Section 206A] |
1026
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : Collection of Tax at Source [Sections 206C, 206CA, 206CB, 206CC and 271CA] |
1027
| >> |
| SECTION M - TAX DEDUCTION AT SOURCE AND TAX COLLECTION AT SOURCE : Fee for Defaults in Furnishing TDS/TCS Statements [Section 234E] |
1040
| >> |
| SECTION N - ADVANCE INCOME TAX |
1042
| >> |
| SECTION N - ADVANCE INCOME TAX : Advance Tax Liability [Sections 207 to 210] |
1042
| >> |
| SECTION N - ADVANCE INCOME TAX : Advance Tax Instalments [Sections 211, 218 and 219] |
1047
| >> |
| SECTION O - INTEREST AND FEE |
1049
| >> |
| SECTION O - INTEREST AND FEE : Interest Related Provision at a Glance [Sections 115P, 115-S, 115WK, 201(1A), 206C(7), 220(2), 234A to 234D and 244A] |
1049
| >> |
| SECTION O - INTEREST AND FEE : Interest Under Section 220 [Section 220] |
1051
| >> |
| SECTION O - INTEREST AND FEE : Interest for Defaults in Furnishing Return of Income [Section 234A] |
1053
| >> |
| SECTION O - INTEREST AND FEE : Interest for Default in Payment of Advance Tax [Section 234B] |
1056
| >> |
| SECTION O - INTEREST AND FEE : Interest for Deferment of Advance Tax [Section 234C] |
1058
| >> |
| SECTION O - INTEREST AND FEE : Interest on Refund Granted under Section 143(1) [Section 234D] |
1061
| >> |
| SECTION O - INTEREST AND FEE : Common Issues |
1061
| >> |
| SECTION O - INTEREST AND FEE : Fee Payable under Income Tax Act [Sections 234E to 234G] |
1063
| >> |
| SECTION O - INTEREST AND FEE : Interest on Refunds [Section 244A] |
1063
| >> |
| SECTION O - INTEREST AND FEE : Tax Clearance Certificate [Section 230] |
1065
| >> |
| SECTION P - PENALTIES |
1068
| >> |
| SECTION P - PENALTIES : Penalties Imposable [Section 140A(3), 221, 271(1)(b), Sections 271A to 272BB] |
1068
| >> |
| SECTION P - PENALTIES : Penalty for Under-Reporting or Mis-Reporting of Income [Sections 270A and 270AA] [from Assessment Year 2017-18] |
1075
| >> |
| SECTION P - PENALTIES : Penalty in Search Cases [Section 271AAB and section 271AAC] |
1085
| >> |
| SECTION P - PENALTIES : Common Issues [Sections 273AA, 273B, 274 and 275] |
1090
| >> |
| SECTION P - PENALTIES : Offences and Prosecution [Sections 275A to 280D] |
1092
| >> |
| SECTION Q - ASSESSMENT |
1096
| >> |
| SECTION Q - ASSESSMENT : Return of Income [Sections 139, 139C, 139D, 140 and 234F] |
1096
| >> |
| SECTION Q - ASSESSMENT : Permanent Account Number [PAN] [Section 139A] |
1116
| >> |
| SECTION Q - ASSESSMENT : Self-Assessment [Section 140A] |
1130
| >> |
| SECTION Q - ASSESSMENT : Summary Assessment [Section 143(1)] |
1132
| >> |
| SECTION Q - ASSESSMENT : Scrutiny Assessment and Reference to Valuation Officer [Sections 142A, 143(2) and 143(3)] |
1134
| >> |
| SECTION Q - ASSESSMENT : Best Judgment Assessment [Section 144] |
1137
| >> |
| SECTION Q - ASSESSMENT : Limitation as to Assessment and Reassessment [Section 153] |
1138
| >> |
| SECTION Q - ASSESSMENT : Method of Accounting and Income Computation and Disclosure Standards [Section 145, 145A and 145B] |
1142
| >> |
| SECTION R - REASSESSMENT |
1166
| >> |
| SECTION R - REASSESSMENT : Income Escaping Assessment [Sections 147 to 152] |
1166
| >> |
| SECTION S - RECTIFICATION |
1170
| >> |
| SECTION S - RECTIFICATION : Rectification of Mistakes [Section 154] |
1170
| >> |
| SECTION S - RECTIFICATION : Rectification in Certain Specific Cases [Section 155] |
1172
| >> |
| SECTION T - MISCELLANEOUS |
1173
| >> |
| SECTION T - MISCELLANEOUS : Statement of Financial Transaction or Reportable Account [Sections 271FA, 271FAA and 285BA] |
1173
| >> |
| SECTION T - MISCELLANEOUS : Statement by Non-residents [Section 285 and 285A] |
1176
| >> |
| SECTION T - MISCELLANEOUS : Annual Statement [Section 285BB from 1-6-2020 as per Finance Act, 2020] |
1177
| >> |
| SECTION T - MISCELLANEOUS : Cash Transactions [sections 269SS to 269T and Section 271D to 271E] |
1177
| >> |
| SECTION U - OTHER DIRECT TAXES |
1183
| >> |
| SECTION U - OTHER DIRECT TAXES : Securities Transaction Tax and Income Tax Treatment of Gains from Sale of Equity Shares, etc., At a Glance |
1183
| >> |
| SECTION U - OTHER DIRECT TAXES : Equalisation Levy |
1188
| >> |
| SECTION U - OTHER DIRECT TAXES : Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
1189
| >> |
| SECTION U - OTHER DIRECT TAXES : Direct Tax Vivad se Vishwas Act, 2020—Salient Features |
1192
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Notes on Tax Tables |
1198
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Individual Below 60 Years of Age/HUF/AOP/BOI [For A.Ys. 2020-21 & 2021-22] |
1198
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Resident Individual Equal to or Above 60 Years but Below 80 Years [For A.Ys. 2020-21 & 2021-22] |
1199
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Resident Individual Equal to or Above 80 Years [For A.Ys. 2020-21 & 2021-22] |
1200
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Individual/HUF [Opting for section 115BAC] [For A.Y. 2020-21] |
1202
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Firm & Domestic Co. [For A.Ys. 2020-21 & 2021-22] |
1203
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Domestic Co. [For A.Ys. 2020-21 & 2021-22] |
1204
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Special Domestic Co. [For A.Ys. 2020-21 & 2021-22] |
1204
| >> |
| INCOME TAX & ADVANCE TAX CALCULATION TABLES : Foreign Companies [For A.Ys. 2020-21 & 2021-22] |
1206
| >> |