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As you may be aware, the government has introduced the Income Tax Act 2025, which replaces the Income Tax Act 1961. While this new act brings about some changes, the most notable issue faced by many is the revision of section numbers. Many of the section numbers we are familiar with have been replaced with new ones. To assist with this transition, the government has released a comparison chart that maps the sections of the Income Tax Act 1961 to their corresponding sections in the Income Tax Act 2025. This chart will be highly beneficial in helping you quickly locate the new sections if you remember the old section numbers. In my personal opinion, I highly recommend saving this PDF for future reference as it will make navigating the new sections much easier. I also encountered some challenges with references to sections, as these too have been revised. Below is the comparison sheet for your convenience. Additionally, you can always visit the official Income Tax India website for more information and to access the new section numbers: Income Tax Act 2025 Comparison Chart: https://incometaxindia.gov.in/Pages/utility-income-tax-act-vis-a-vis-bill.aspx Please make sure to save this link for easy access. Section Mapping |
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Section Number of Income-tax Act, 1961 |
Section heading as per Income-tax Act, 1961 |
Section number as per latest draft |
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1 |
Short title, extent and commencement. |
1 |
|
2 |
Definitions. |
2 |
|
2(15)(Proviso) |
Definitions. |
346 |
|
3 |
Previous year" defined. |
3 |
|
4 |
Charge of income-tax. |
4 |
|
5 |
Scope of total income. |
5 |
|
5A |
Apportionment of income between spouses governed by Portuguese Civil Code. |
10 |
|
6 |
Residence in India. |
6 |
|
7 |
Income deemed to be received. |
7(1) |
|
8 |
Dividend income. |
7(2) |
|
9 |
Income deemed to accrue or arise in India. |
9 |
|
9A |
Certain activities not to constitute business connection in India. |
9(12) |
|
9B |
Income on receipt of capital asset or stock in trade by specified person from specified entity. |
8 |
|
10 |
Incomes not included in total income. |
11 |
|
10(1) |
Agricultural income. |
Schedule II(Table: S. No. 1) |
|
10(2) |
Any sum received by a member from Hindu undivided family. |
Schedule III(Table: S.No 1) |
|
10(2A) |
Any sum received by a partner towards his share in the total income of the firm. |
Schedule III(Table: S. No. 2) |
|
10(4)(ii) |
Any income by way of interest in NRE account. |
Schedule IV(Table: S. No. 1) |
|
10(4D) |
Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in section 47 (viiiab). |
Schedule VI(Table: S.No. 1) |
|
10(4D)(b) |
Any income accrued or arisen to, or received, as a result of transfer of securities (other than shares in a company resident in India). |
Schedule VI(Table: S. No. 2) |
|
10(4D)(c)10(4D)(d) |
Any income from securities issued by a non-resident. |
Schedule VI(Table: S. No. 3) |
|
10(4D)(e)10(4D)(f) |
Any income from a securitisation trust, which is chargeable under the head "Profits and gains of business or profession". |
Schedule VI(Table: S. No. 4) |
|
10(4E) |
Any income accrued or arisen to, or received as a result of-(a) transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives; or(b) distribution of income on offshore derivative instruments. |
Schedule VI(Table: S. No. 5) |
|
10(4F) |
Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year. |
Schedule VI(Table: S. No.6) |
|
10(4G) |
Any income received from-- (a) portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non-resident; or (b) such activity carried out by such person, as may be notified by the Central Government. |
Schedule VI(Table: S. No. 7) |
|
10(4H) |
Any income by way of Capital gains arising from the transfer of equity shares of domestic company. |
Schedule VI(Table: S. No. 8) |
|
10(5) |
The value of any travel concession or assistance. |
Schedule III(Table: S. No. 8) |
|
10(6) |
Any remuneration received for service in the capacity as an official mentioned in column (2). |
Schedule IV(Table: S. No. 2) |
|
10(6)(vi) |
Any remuneration received as an employee for services rendered by him during his stay in India. |
Schedule IV(Table: S. No. 3) |
|
10(6)(viii) |
Any income chargeable under the head "Sal-aries", received or due as remuneration for services rendered in connection with his employment on a foreign ship. |
Schedule IV(Table: S. No. 4) |
|
10(6)(xi) |
Any remuneration received as an employee of the Government of a foreign State |
Schedule IV(Table: S. No. 5) |
|
10(6A) |
Any income falling under clauses 6A, 6B, 6BB of section 10. |
Schedule IV(Table: S. No.14) |
|
10(6C) |
Any income arising by way of royalty or fees for technical services. |
Schedule IV(Table: S. No. 6) |
|
10(6D) |
Any income arising by way of royalty from, or fees for technical services rendered in or outside India. |
Schedule IV(Table: S. No. 7) |
|
10(7) |
Any allowances or perquisites paid or allowed as such outside India by the Government. |
Schedule III(Table: S. No. 9) |
|
10(10BC) |
Any amount received or receivable from the Central Government or a State Government or a local authority by way of compensation on account of any disaster. |
Schedule III(Table: S. No. 3) |
|
10(10CC) |
Income in the nature of a perquisite |
Schedule III(Table: S. No. 10) |
|
10(10D) |
Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy. |
Schedule II(Table: S. No. 2) |
|
10(11) |
Any amount payable from a provident fund to which the Provi-dent Funds Act, 1925 (19 of 1925) applies, or from any other provident fund set up by the Central Government and notified by it in this behalf. |
Schedule II(Table: S. No. 3) |
|
10(11A) |
Any payment from any account opened in accordance with the Sukanya Samriddhi Account Rules, 2014 made under the Government Savings Promotion Act, 1873 (5 of 1873). |
Schedule II(Table: S. No. 5) |
|
10(12) |
The accumulated balance due and becoming payable to an employee participating in a recognised provident fund to the extent provided in paragraph 8 of Part A of the Fourth Schedule |
Schedule II(Table: S. No. 4) |
|
10(12A) |
Any payment from the National Pension System Trust. |
Schedule II(Table: S. No. 6) |
|
10(12B) |
Any payment from the National Pension System Trust under the pension scheme referred to in section 80CCD. |
Schedule III(Table: S. No. 4) |
|
10(12C) |
Any payment from the Agniveer Corpus Fund to a person enrolled under the Agnipath Scheme or to his nominee. |
Schedule II(Table: S. No. 7) |
|
10(13) |
Any payment from an approved superannuation fund. |
Schedule II(Table: S. No. 8) |
|
10(13A) |
Any special allowance from employer. |
Schedule III(Table: S. No. 11) |
|
10(14)(i) |
Any special allowance or benefit. |
Schedule III(Table: S. No. 12) |
|
10(14)(ii) |
Any other allowance. |
Schedule III(Table: S. No. 13) |
|
10(15)(i) |
Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits. |
Schedule II(Table: S. No. 11) |
|
10(15)(iic) |
Any interest income falling under clause (15)(iic) of section 10 |
Schedule III(Table: S. No. 38) |
|
10(15)(iii) |
Any interest income covered under clause (15)(iii) of section 10. |
Schedule II(Table: S. No. 16) |
|
10(15)(iiia)10(15)(iiib)1 0(15)(iiic)10(15)(iva)10( 15)(ivb) |
Any interest income falling under clauses 15A, (15)(iiia), (15)(iiib), (15)(iiic), (15)(iv)(a) or (15)(iv)(b) of section 10 . |
Schedule IV(Table: S. No. 14) |
|
10(15)(iv)(c)10(15)(iv)( d)10(15)(iv)(e)10(15)(iv )(f) |
Any interest income covered under clauses (15)(iv)(c), (15)(iv)(d), (15)(iv)€ and (15)(iv)(f) of section 10. |
Schedule II(Table: S. No. 16) |
|
10(15)(iv)(fa) |
Any interest ncome falling under clause (15)(iv)(fa) of section 10. |
Schedule IV(Table: S. No. 14) |
|
10(15)(iv)(g)10(15)(iv)( h) |
Any interest income covered under clauses (15)(iv)(g) and (15)(iv)(h) of section 10. |
Schedule II(Table: S. No. 16) |
|
10(15)(i) |
Anyinterest income falling under clause 15(i) of section 10. |
Schedule III(Table: S. No. 38) |
|
10(15)(vi) |
Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2015 notified by the Central Government. |
Schedule II(Table: S. No. 12) |
|
10(15)(vii) |
Interest on bonds issued by a local authority or by a State Pooled Finance Entity |
Schedule II(Table: S. No. 13) |
|
10(15)(viii) |
Interest received. |
Schedule IV(Table: S. No. 8) |
|
10(15)(ix) |
Interest payable. |
Schedule VI(Table: S. No. 12) |
|
10(15A) |
Any income falling under clauses (15A) of section 10. |
Schedule IV(Table: S. No. 14) |
|
10(15B) |
Income from lease rentals, by whatever name called, of a cruise ship. |
Schedule IV(Table: S. No. 9) |
|
10(16) |
Scholarships. |
Schedule II(Table: S. No. 9) |
|
10(17) |
Daily allowance received. |
Schedule III(Table: S. No. 5) |
|
10(17)(ii) |
Any allowance received. |
Schedule III(Table: S. No. 6) |
|
10(17)(iii) |
Any constituency allowance received. |
Schedule III(Table: S. No. 7) |
|
10(17A) |
Any payment made, whether in cash or in kind for any award or reward. |
Schedule II(Table: S. No. 10) |
|
10(18)(i) |
Pension received. |
Schedule III(Table: S. No. 14) |
|
10(18)(ii) |
Family pension received. |
Schedule III(Table: S. No. 15) |
|
10(19) |
Family pension received. |
Schedule III(Table: S. No. 16) |
|
10(19A) |
Any income falling under clause (19A) of section 10. |
Schedule III(Table: S. No. 38) |
|
10(20) |
The income which is chargeable under the head "Income from house property", "Capital gains" or "Income from other sources" or from a trade or business. |
Schedule III(Table: S. No. 22) |
|
10(21) |
Any income of a research association. |
Schedule III(Table: S. No. 23) |
|
10(23A) |
Any income (other than income chargeable under the head "Income from house property" or any income re-ceived for rendering any specific services or income by way of interest or dividends derived from its investments). |
Schedule III(Table: S. No. 24) |
|
10(23AA) |
Any regimental Fund or Non-public Fund established by the armed forces of the Union. |
Schedule VII(Table: S. No. 1) |
|
10(23AAA) |
Any fund established for such purposes as may be notified by the Board for the welfare of employees or their dependants and such employees are members of such fund. |
Schedule VII(Table: S. No. 2) |
|
10(23AAB) |
Any fund, by whatever name called, set up by the Life Insurance Corporation of India on or after the 1st day of August, 1996 or any other insurer under a pension scheme. |
Schedule VII(Table: S. No. 3) |
|
10(23B) |
Any income attributable to the business of production, sale, or marketing, of khadi or products of village industries |
Schedule III(Table: S. No. 25) |
|
10(23BB) |
An authority (whether known as the Khadi and Village Industries Board or by any other name). |
Schedule VII(Table: S. No. 4) |
|
10(23BAA) |
Any body or authority (whether or not a body corporate or corporation sole) established, constitut-ed or appointed by or under any Central Act or State Act or Provincial Act. |
Schedule VII(Table: S. No. 5) |
|
10(23BBB) |
Any income derived in India by way of interest, dividends or Capital gains from investments made |
Schedule IV(Table: S. No. 10) |
|
10(23BBC) |
SAARC Fund for Regional Projects set up by Colombo Declaration. |
Schedule VII(Table: S. No. 6) |
|
10(23BBE) |
Insurance Regulatory and Development Authority. |
Schedule VII(Table: S. No. 7) |
|
10(23BBG) |
Central Electricity Regulatory Commission. |
Schedule VII(Table: S. No. 8) |
|
10(23BBH) |
Prasar Bharati (Broadcasting Corporation of India). |
Schedule VII(Table: S. No. 9) |
|
10(23C)(i) |
The Prime Minister's National Relief Fund or the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND). |
Schedule VII(Table: S. No. 10) |
|
10(23C)(ii) |
The Prime Minister's Fund (Promotion of Folk Art) |
Schedule VII(Table: S. No.11) |
|
10(23C)(iii) |
The Prime Minister's Aid to Students Fund. |
Schedule VII(Table: S. No. 12) |
|
10(23C)(iiia) |
The National Foundation for Communal Harmony. |
Schedule VII(Table: S. No. 13) |
|
10(23C)(iiiaa) |
The Swachh Bharat Kosh, set up by the Central Government. |
Schedule VII(Table: S. No. 14) |
|
10(23C)(iiiaaa) |
The Clean Ganga Fund set up by the Central Government. |
Schedule VII(Table: S. No. 15) |
|
10(23C)(iiiaaaa) |
The Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund in respect of any State or Union territory as referred to in section 80G(2)(a)(iiihf). |
Schedule VII(Table: S. No. 16) |
|
10(23C)(iiiab) |
Any University or other educational institution wholly or substantially financed by the Government |
Schedule VII(Table: S. No. 17) |
|
10(23C)(iiiac) |
Any hospital or other institution wholly or substantially financed by the Government. |
Schedule VII(Table: S. No. 18) |
|
10(23C)(iiiad)10(23C)(iii ae) |
(a) Any University or other educational institution;(b) any hospital or other institution. |
Schedule VII(Table: S. No. 19) |
|
10(23D)(i) |
A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992. |
Schedule VII(Table: S. No. 20) |
|
10(23D)(ii) |
Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India. |
Schedule VII(Table: S. No. 21) |
|
10(23DA) |
Any income from the activity of securitisation |
Schedule III(Table: S. No. 26) |
|
10(23EA) |
Any income, by way of contributions received from recognised stock exchanges and the members thereof. |
Schedule III(Table: S. No. 27) |
|
10(23EC) |
Any income, by way of contributions received from commodity exchanges and the members thereof. |
Schedule III(Table: S. No. 28) |
|
10(23ED) |
Any income, by way of contributions received from a depository. |
Schedule III(Table: S. No. 29) |
|
10(23EE) |
(a) Any income by way of contribution received from specified persons;(b) any income by way of penalties imposed by the recognised clearing corporation and credited to the Core Settlement Guarantee Fund; or(c) any income from investment made by the Fund. |
Schedule III(Table: S. No. 30) |
|
10(23F) |
Any income falling under clauses (23F) and (23FA) of section 10 |
Schedule V(Table: S. No. 8) |
|
10(23FB) |
any income from investment in a venture capital undertaking . |
Schedule V(Table: S. No. 6) |
|
10(23FBA) |
Any income other than the income chargeable under the head "Profits and gains of business or profession". |
Schedule V(Table: S. No. 1) |
|
10(23FBB) |
Any income referred to in section 115UB, accruing or arising to, or received being that proportion of income which is of the same nature as income chargeable under the head "Profits and gains of business or profession". |
Schedule V(Table: S. No. 2) |
|
10(23FBC) |
Any income accruing or arising to, or received from a specified fund or on transfer of units in a specified fund |
Schedule VI(Table: S. No. 9) |
|
10(23FC) |
Any income by way of- (a) interest received or receivable from a special purpose vehicle; or (b) dividend received or receivable from a special purpose vehicle. |
Schedule V(Table: S. No. 3) |
|
10(23FCA) |
Any income by way of renting or leasing or letting out any real estate asset owned directly by such business trust. |
Schedule V(Table: S. No. 4) |
|
10(23FD) |
Any distributed income referred to in section 115UA,other than--(a) that proportion of the income which is of the same nature; or(b) interest received or receivable from a special purpose vehicle by the business trust; or(c) dividend received or receivable from a special purpose vehicle by the business trust (in a case where the special purpose vehicle has exercised the option under section 115BAA); or(d)income of a business trust by way of renting or leasing or letting out any real estate asset owned directly by such business trust. |
Schedule V(Table: S. No. 5) |
|
10(23FE) |
Any income of the nature of--(a) dividend;(b) interest;(c) any sum referred to in section 56(2)(xii); or (d) long-term capital gains,arising from an investment made by a specified person in India, whether in the form of debt or share capital or unit |
Schedule V(Table: S. No. 7) |
|
10(23FF) |
Any income of the nature of Capital gains, arising or received on account of transfer of share of a company resident in India. |
Schedule VI(Table: S. No. 10) |
|
10(24) |
Any income chargeable under the heads "Income from house property" and "Income from other sources" |
Schedule III(Table: S. No. 31) |
|
10(25)(i) |
Any interest on securities, and any capital gains of the fund arising from the sale, exchange or transfer of such securities. |
Schedule III(Table: S. No. 32) |
|
10(25)(ii) |
A recognised provident fund. |
Schedule VII(Table: S. No. 22) |
|
10(25)(iii) |
An approved superannuation fund. |
Schedule VII(Table: S. No. 23) |
|
10(25)(iv) |
An approved gratuity fund. |
Schedule VII(Table: S. No. 24) |
|
10(25)(v) |
Deposit-linked Insurance Fund estab-lished under section 3G of the Coal Mines Provident Funds and Miscellaneous Provisions Act. |
Schedule VII(Table: S. No. 25) |
|
10(25)(v)(b) |
Deposit-linked Insurance Fund estab-lished under section 6C of Employ-ees' Provident Funds and Miscellaneous Provisions Act |
Schedule VII(Table: S. No. 26) |
|
10(25A) |
Employees' State Insurance Fund set up under the provisions of the Employees' State Insurance Act. |
Schedule VII(Table: S. No. 27) |
|
10(26) |
Any income which accrues or arises- (a) from any source in the areas or States mentioned in column (3), or (b) by way of dividend or interest on securities; |
Schedule III(Table: S. No. 19) |
|
10(26AAA) |
Any income which accrues or arises- (a) from any source in the State of Sikkim; or (b) by way of dividend or interest on securities. |
Schedule III(Table: S. No. 20) |
|
10(26AAB) |
An agricultural produce market committee or board constituted under any law |
Schedule VII(Table: S. No. 28) |
|
10(26B) |
A corporation established by a Central Act or State Act or Provincial Act or of any other body, institution or association (being a body, institution or association wholly financed by the Government). |
Schedule VII(Table: S. No. 29) |
|
10(26BB) |
A corporation established by the Central Government or any State Government for promoting the interests of the members of a minority community |
Schedule VII(Table: S. No. 30) |
|
10(26BBB) |
Any corporation established by a Central Act or State Act or Provincial Act for the welfare and economic upliftment of ex-servicemen being the citizens of India. |
Schedule VII(Table: S. No. 31) |
|
10(27) |
Any co-operative society formed for promoting the interests of the members of either the Scheduled Castes or Scheduled Tribes, or both |
Schedule VII(Table: S. No. 32) |
|
10(29A)(a) |
Coffee Board constituted under section 4 of the Coffee Act, 1942. |
Schedule VII(Table: 33) |
|
10(29A)(b) |
Rubber Board constituted under section 4(1) of the Rubber Board Act, 1947. |
Schedule VII(Table: 34) |
|
10(29A)( c) |
Tea Board established under section 4 of the Tea Act, 1953. |
Schedule VII(Table: S. No. 5) |
|
10(29A)(d) |
Tobacco Board constituted under the Tobacco Board Act, 1975. |
Schedule VII(Table: S. No. 36) |
|
10(29A)( e) |
Marine Products Export Development Authority estab-lished under section 4 of the Marine Products Export Development Authority Act, 1972. |
Schedule VII(Table: S. No. 37) |
|
10(29A)(f) |
Agricultural and Processed Food Products Export Development Authority established under section 4 of the Agricul-tural and Processed Food Products Export Development Act, 1985 |
Schedule VII(Table: S. No. 38) |
|
10(29A)(g) |
Spices Board constituted under section 3(1) of the Spices Board Act, 1986. |
Schedule VII(Table: S. No. 39) |
|
10(29A)(h) |
New Pension System Trust established on the 27th day of February, 2008 under the provisions of the Indian Trusts Act, 1882. |
Schedule VII(Table: S. No. 40) |
|
10(30)10(31) |
The amount of any subsidy received from or through the concerned Board under a scheme |
Schedule III(Table: S. No. 21) |
|
10(32) |
Any income includible in the total income under section 64(1A). |
Schedule III(Table: S. No. 17) |
|
10(33) |
Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002). |
Schedule II(Table: S. No. 14) |
|
10(34B) |
Any income by way of dividends from a company being a Unit of an International Financial Services Centre primarily engaged in the business of leasing of an aircraft |
Schedule VI(Table: S. No. 11) |
|
10(36) |
Any income covered under clause (36)of section 10. |
Schedule II(Table: S. No. 16) |
|
10(37) |
Any income chargeable under the head "Capital gains" arising from the transfer of agricultural land. |
Schedule III(Table: S. No. 18) |
|
10(39) |
Any income of the nature and to the extent, aris-ing from the international sporting event held in India. |
Schedule III(Table: S. No. 33) |
|
10(40) |
Any income falling under clause (40) of section 10 . |
Schedule III(Table: S. No. 38) |
|
10(42) |
Any income, of the nature and to the extent, which the Central Government may notify in this behalf. |
Schedule III(Table: S. No. 34) |
|
10(43) |
Any amount received as a loan, either in lump sum or in instalment, in a transaction of reverse mortgage referred to in section 47(xvi). |
Schedule III(Table: S. No. 35) |
|
10(44) |
New Pension System Trust established on the 27th day of February, 2008 under the provisions of the Indian Trusts Act, 1882 |
Schedule VII(Table: S. No. 41) |
|
10(46) |
Any income of the nature and to the extent which the Central Government may, by notification, specify in this behalf. |
Schedule III(Table: S. No. 36) |
|
10(46A) |
Any body or authority or Board or Trust or Commission, not being a company, which has been established or constituted by or under a Central Act or State Act with one or more of the following purposes, namely:-- (a) dealing with and satisfying the need for housing accommodation; (b) planning, development or improvement of cities, towns and villages;(c) regulating, or regulating and developing, any activity for the benefit of the general public; or(d) regulating any matter, for the benefit of the general public, arising out of the object for which it has been created. |
Schedule VII(Table: S. No. 42) |
|
10(46B)(i) |
National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government |
Schedule VII(Table: S. No. 43) |
|
10(46B)(ii) |
A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited. |
Schedule VII(Table: S. No. 44) |
|
10(46B)(iii) |
Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under sub section (1) of section 3 of the Small Industries Development Bank of India Act, 1989 (39 of 1989) |
Schedule VII(Table: S. No. 45) |
|
10(47) |
An infrastructure debt fund. |
Schedule VII(Table: S. No. 46) |
|
10(48) |
Any income received in India in Indian currency. |
Schedule IV(Table: S. No. 11) |
|
10(48A) |
Any income accruing or arising on account of storage of crude oil in a facility in India and sale of such crude oil to any person resident in India. |
Schedule IV(Table: S. No.12) |
|
10(48B) |
Any income accruing or arising to on account of sale of leftover stock of crude oil, if any, from the facility in India after the expiry of the agreement or arrangement referred to against serial number 12 or on termination of the said agreement or arrangement |
Schedule IV(Table: S. No. 13) |
|
10(48C) |
Any income accruing or arising as a result of arrangement for replenishment of crude oil stored in its storage facility in pursuance of the directions of the Central Government in this behalf. |
Schedule III(Table: S. No. 37) |
|
10(48D) |
An institution established for financing the infrastructure and development set up under an Act of Parliament |
Schedule VII(Table: S. No. 47) |
|
10(48E) |
A developmental financing institution, licensed by the Reserve Bank of India under an Act of Parliament referred to against serial number 47. |
Schedule VII(Table: S. No. 48) |
|
10(50)(i) |
Any income arising from any specified service provided on or after the date on which the provisions of Chapter VIII of the Finance Act, 2016 comes into force and chargeable to equalisation levy under that Chapter. |
Schedule II(Table: S. No. 15) |
|
10A |
Special provision in respect of newly established undertakings in free trade zone, etc. |
Redundant |
|
10AA |
Special provisions in respect of newly established Units in Special Economic Zones. |
144 |
|
10B |
Special provisions in respect of newly established hundred per cent export-oriented undertakings. |
Redundant |
|
10BA |
Special provisions in respect of export of certain articles or things. |
Redundant |
|
10BB |
Meaning of computer programmes in certain cases. |
Redundant |
|
10C |
Special provision in respect of certain industrial undertakings in North-Eastern Region. |
Redundant |
|
11(1)(a) |
Income from property held for charitable or religious purposes. |
336 |
|
11(1)(b) |
Income from property held for charitable or religious purposes. |
336 |
|
11(1)(c) |
Income from property held for charitable or religious purposes. |
338(a) |
|
11(1)(d) |
Income from property held for charitable or religious purposes. |
338(b) |
|
11(1)(d) |
Income from property held for charitable or religious purposes. |
339 |
|
11(1)(Explanation)(1)(1) |
Income from property held for charitable or religious purposes. |
335(c) |
|
11(1)(Explanation)(1)(2) |
Income from property held for charitable or religious purposes. |
Omitted |
|
11(1)(Explanation)(2) |
Income from property held for charitable or religious purposes. |
341(1)(c) |
|
11(1)(Explanation)(3) |
Income from property held for charitable or religious purposes. |
341(1)(a)(iii) |
|
11(1)(Explanation)(3A) |
Income from property held for charitable or religious purposes. |
340 |
|
11(1)(Explanation)(3B) |
Income from property held for charitable or religious purposes. |
337(Table: S. No. 5) |
|
11(1)(Explanation)(4)(i) |
Income from property held for charitable or religious purposes. |
341(4) |
|
11(1)(Explanation)(4)(i) (Proviso) |
Income from property held for charitable or religious purposes. |
341(2)(a) |
|
11(1)(Explanation)(4)(ii) |
Income from property held for charitable or religious purposes. |
341(4) |
|
11(1)(Explanation)(4)(ii) (Proviso) |
Income from property held for charitable or religious purposes. |
341(2)(b) |
|
11(1)(Explanation)(4)(iii ) |
Income from property held for charitable or religious purposes. |
341(1)(b) |
|
11(1)(Explanation)(5) |
Income from property held for charitable or religious purposes. |
341(3)(b) |
|
11(1A) |
Income from property held for charitable or religious purposes. |
Omitted |
|
11(1B) |
Income from property held for charitable or religious purposes. |
Omitted |
|
11(2)((a) |
Income from property held for charitable or religious purposes. |
342(1) |
|
11(2)(b) |
Income from property held for charitable or religious purposes. |
342(4) |
|
11(2)(c) |
Income from property held for charitable or religious purposes. |
342(1) |
|
11(2)(Proviso) |
Income from property held for charitable or religious purposes. |
342(3) |
|
11(2)(Explanation) |
Income from property held for charitable or religious purposes. |
342(2) |
|
11(3)(a) |
Income from property held for charitable or religious purposes. |
337(Table: S. No. 6) |
|
11(3)(b) |
Income from property held for charitable or religious purposes. |
337(Table: S. No. 4) |
|
11(3)(c) |
Income from property held for charitable or religious purposes. |
337(Table: S. No. 8) |
|
11(3)(d) |
Income from property held for charitable or religious purposes. |
337(Table: S. No.9) |
|
11(3A) |
Income from property held for charitable or religious purposes. |
342(5) |
|
11(3A) |
Income from property held for charitable or religious purposes. |
342(6) |
|
11(3A)(1st Proviso) |
Income from property held for charitable or religious purposes. |
342(2) |
|
11(3A)(2nd Proviso) |
Income from property held for charitable or religious purposes. |
342(7) |
|
11(4) |
Income from property held for charitable or religious purposes. |
344 |
|
11(4A) |
Income from property held for charitable or religious purposes. |
345 |
|
11(5) |
Income from property held for charitable or religious purposes. |
350 |
|
11(6) |
Income from property held for charitable or religious purposes. |
341(3)(a) |
|
11(7) |
Income from property held for charitable or religious purposes. |
333 |
|
11(Explanation) |
Income from property held for charitable or religious purposes. |
341(1)(a)(i) |
|
12(1) |
Income of trusts or institutions from contributions. |
335(c) |
|
12(2) |
Income of trusts or institutions from contributions. |
337(Table: S. No. 2) |
|
12(3) |
Income of trusts or institutions from contributions. |
Redundant |
|
12A(1)(ac) |
Conditions for applicability of sections 11 and 12. |
332(3) |
|
12A(1)(ac)(Proviso) |
Conditions for applicability of sections 11 and 12. |
332(4) |
|
12A(1)(ac)(Proviso) |
Conditions for applicability of sections 11 and 12. |
332(9) |
|
12A(1)(b) |
Conditions for applicability of sections 11 and 12. |
347 |
|
12A(1)(b) |
Conditions for applicability of sections 11 and 12. |
348 |
|
12A(1)(ba) |
Conditions for applicability of sections 11 and 12. |
349 |
|
12A(2) |
Conditions for applicability of sections 11 and 12. |
332(3) |
|
12AA |
Procedure for registration. |
Omitted |
|
12AB(1) |
Procedure for fresh registration. |
332(7) |
|
12AB(2) |
Procedure for fresh registration. |
Redundant |
|
12AB(3) |
Procedure for fresh registration. |
332(3) |
|
12AB(4) |
Procedure for fresh registration. |
351(2) |
|
12AB(4)(Explanation) |
Procedure for fresh registration. |
351(1) |
|
12AB(5) |
Procedure for fresh registration. |
351(3) |
|
12AC |
Merger of charitable trusts or institutions in certain cases. |
352(5)(Table: Sl. No. 8.B) |
|
13(1)(a) |
Section 11 not to apply in certain case. |
351(1)(c) |
|
13(1)(b) |
Section 11 not to apply in certain case. |
351(1)(d) |
|
13(1)(c) |
Section 11 not to apply in certain case. |
337(Table: S. No. 2) |
|
13(1)(d) |
Section 11 not to apply in certain case. |
350 |
|
13(10) |
Section 11 not to apply in certain case. |
353 |
|
13(11) |
Section 11 not to apply in certain case. |
353 |
|
13(2) |
Section 11 not to apply in certain case. |
337(Table: S. No. 2) |
|
13(3) |
Section 11 not to apply in certain case. |
355(j) |
|
13(4) |
Section 11 not to apply in certain case. |
Redundant |
|
13(5) |
Section 11 not to apply in certain case. |
Redundant |
|
13(6) |
Section 11 not to apply in certain case. |
Redundant |
|
13(7) |
Section 11 not to apply in certain case. |
Redundant |
|
13(8) |
Section 11 not to apply in certain case. |
346 |
|
13(9) |
Section 11 not to apply in certain case. |
342(1) |
|
13 Explanation (1) |
Section 11 not to apply in certain case. |
355(i) |
|
13 Explanation (2) |
Section 11 not to apply in certain case. |
351(1)(d) |
|
13 Explanation (3) |
Section 11 not to apply in certain case. |
355(n) |
|
NEW |
N.A. |
332(1) |
|
NEW |
N.A. |
332(2) |
|
NEW |
N.A. |
332(6) |
|
NEW |
N.A. |
335 |
|
NEW |
N.A. |
343 |
|
NEW |
N.A. |
334 |
|
NEW |
N.A. |
335 |
|
NEW |
N.A. |
355 |
|
13A |
Special provision relating to incomes of political parties. |
12 |
|
13B |
Special provisions relating to voluntary contributions received by electoral trust. |
12 |
|
14 |
Heads of Income. |
13 |
|
14A |
Expenditure incurred in relation to income not includible in total income. |
14 |
|
15 |
Salaries. |
15 |
|
16 |
Deductions from salaries. |
19 |
|
17(1) |
"Salary", "perquisite" and "profits in lieu of salary" defined. |
16 |
|
17(2) |
"Salary", "perquisite" and "profits in lieu of salary" defined. |
17 |
|
17(3) |
"Salary", "perquisite" and "profits in lieu of salary" defined. |
18 |
|
18 |
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
19 |
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
20 |
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
21 |
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
22 |
Income from house property. |
20 |
|
23 |
Annual value how determined. |
21 |
|
24 |
Deductions from income from house property. |
22 |
|
25 |
Amounts not deductible from income from house property. |
23 |
|
25A |
Special provision for arrears of rent and unrealised rent received subsequently. |
23 |
|
26 |
Property owned by co-owners. |
24 |
|
27 |
"Owner of house property", "annual charge", etc., defined. |
25 |
|
28 |
Profits and gains of business or profession. |
26 |
|
29 |
Manner of computing profits and gains of business or profession. |
27 |
|
30 |
Rent, rates, taxes, repairs and insurance for buildings. |
28 |
|
31 |
Repairs and insurance of machinery, plant and furniture. |
28 |
|
32 |
Depreciation. |
33 |
|
32A |
Investment Allowance. |
Redundant |
|
32AB |
Investment deposit account. |
Redundant |
|
32AC |
Investment in new plant or machinery. |
Redundant |
|
32AD |
Investment in new plant or machinery in notified backward areas in certain States. |
Redundant |
|
33 |
Development Rebate. |
Redundant |
|
33A |
Development Allowance. |
Redundant |
|
33AB |
Tea development account, coffee development account and rubber development account. |
48, Schedule IX |
|
33ABA |
Site Restoration Fund. |
49, Schedule X |
|
33AC |
Reserves for shipping business. |
Redundant |
|
33B |
Rehabilitation allowance |
Redundant |
|
34 |
Conditions for development allowance and development rebate |
Redundant |
|
34A |
Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. |
Redundant |
|
35 |
Expenditure on scientific research. |
45 |
|
35A |
Expenditure on acquisition of patent rights or copyrights. |
Redundant |
|
35AB |
Expenditure on know-how. |
Redundant |
|
35ABA |
Expenditure for obtaining right to use spectrum for telecommunication services. |
52 |
|
35ABB |
Expenditure for obtaining license to operate telecommunication services. |
52 |
|
35AC |
Expenditure on eligible projects or scheme. |
Redundant |
|
35AD |
Deduction in respect of expenditure on specified business. |
46 |
|
35B |
Export Market Development Allowance. |
Redundant |
|
35C |
Agricultural development allowance. |
Omitted |
|
35CC |
Rural Development Allowance. |
Redundant |
|
35CCA |
Expenditure by way of payment to associations and institutions for carrying out rural development programmes. |
Redundant |
|
35CCB |
Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources. |
Redundant |
|
35CCC |
Expenditure on agricultural extension project. |
47 |
|
35CCD |
Expenditure on skill development project. |
47 |
|
35D |
Amortisation of certain preliminary expenses. |
44 |
|
35DD |
Amortisation of expenditure in case of amalgamation or demerger. |
52 |
|
35DDA |
Amortisation of expenditure incurred under voluntary retirement scheme. |
52 |
|
35E |
Deduction for expenditure on prospecting, etc for certain minerals. |
51 |
|
36 |
Other Deductions. |
29, 30, 31, 32 |
|
37 |
General. |
34 |
|
38 |
Building, etc., partly used for business, etc., or not exclusively used. |
28,33 |
|
39 |
Managing Agency commission. |
Redundant |
|
40 |
Amounts not deductible. |
35 |
|
40A |
Expenses or payments not deductible in certain circumstances. |
29, 32, 36 |
|
41 |
Profits chargeable to tax. |
38 |
|
42 |
Special provisions for deductions in the case of business for prospecting, etc. For mineral oils. |
54 |
|
43 |
Definitions of certain terms relevant to income from profits and gains of business or profession. |
39, 41, 66 |
|
43A |
Special provisions consequential to change in rate of exchange of currency. |
42 |
|
43AA |
Taxation of foreign exchange fluctuation. |
43 |
|
43B |
Certain deductions to be only on actual payments. |
37 |
|
43C |
Special provision for computation of cost of acquisition of certain assets. |
40 |
|
43CA |
Special provision for full value of consideration for transfer of assets other than capital assets in certain cases |
53 |
|
43CB |
Computation of income from construction and service contracts. |
57 |
|
43D |
Special provision in case of income of public financial institutions, [public companies,], etc. |
56 |
|
44 |
Insurance business. |
55 |
|
44A |
Special provision in the case of trade, profession or similar association. |
50 |
|
44AA |
Maintenance of accounts by certain persons carrying on profession or business. |
62 |
|
44AB |
Audit of accounts by certain persons carrying on profession or business. |
63 |
|
44AC |
Special provision for computing profits and gains from business of trading in certain goods. |
Redundant |
|
44AD |
Special provision for computing profits and gains of business on presumptive basis. |
58 |
|
44ADA |
Special provision for computing profits and gains of profession on presumptive basis. |
58 |
|
44AE |
Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages . |
58 |
|
44AF |
Special provision for computing profits and gains of retail business . |
Redundant |
|
44B |
Special provision for computing profits and gains of shipping business in the case of non- residents. |
61 |
|
44BB |
Special provision for computing profits and gains in connection with the business of exploration, etc. Of mineral oils. |
61 |
|
44BBA |
Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. |
61 |
|
44BBB |
Special provision for computing profits and gains of foreign companies engaged in the business of civil constructions, etc. In certain turnkey power projects. |
61 |
|
44BBC |
Special provision for computing profits and gains of the business of operation of cruise ships in the case of non-residents. |
61 |
|
44BBD |
Special provision for computing profits and gains of non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India. |
61 |
|
44C |
Deduction of head office expenditure in the case of non-residents. |
60 |
|
44D |
Special provision for computing income by way of royalties, etc., in the case of foreign companies. |
Redundant |
|
44DA |
Special provision for computing income by way of royalties, etc., in the case of non-residents. |
59 |
|
44DB |
Special provision for computing deductions in the case of business reorganization of co- operative banks. |
65 |
|
45 |
Capital gains. |
67 |
|
46 |
Capital gains on distribution of assets by companies in liquidation. |
68 |
|
46A |
Capital gains on purchase by company of its own shares or other specified securities. |
69 |
|
47 |
Transactions not regarded as transfer. |
70 |
|
47A |
Withdrawal of exemption in certain cases. |
71 |
|
48 |
Mode of computation of capital gains. |
72 |
|
49 |
Cost with reference to certain modes of acquisition. |
73 |
|
50 |
Special provision for computation of capital gains in case of depreciable assets. |
74 |
|
50A |
Special provision for cost of acquisition in case of depreciable asset. |
75 |
|
50AA |
Special provision for computation of capital gains in case of Market Linked Debenture. |
76 |
|
50B |
Special provision for computation of capital gains in case of slump sale. |
77 |
|
50C |
Special provision for full value of consideration in certain cases. |
78 |
|
50CA |
Special provision for full value of consideration for transfer of share other than quoted share. |
79 |
|
50D |
Fair market value considered to be full value of consideration in certain cases. |
80 |
|
51 |
Advance money received. |
81 |
|
52 |
Consideration for transfer in cases of understatement. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
53 |
Exemption of capital gains from a residential house.[Omitted by the Finance Act, 1992, w.e.f. 1-4 1993.] |
Omitted |
|
54 |
Profit on sale of property used for residence. |
82 |
|
54A |
Relief of tax on capital gains in certain cases. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1- 4-1972. Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965. The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,dealing with relief of tax on capital gains on transfer of property held under trust for charitable or religious purposes or by certain institution, earlier inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] |
Omitted |
|
54B |
Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases |
83 |
|
54C |
Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.[Omitted by the Finance Act, 1976, w.e.f. 1-4-1976. Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.] |
Omitted |
|
54D |
Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases. |
84 |
|
54E |
Capital gain on transfer of capital assets not to be charged in certain cases. |
Omitted |
|
54EA |
Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities. |
Omitted |
|
54EB |
Capital gain on transfer of long-term capital assets not to be charged in certain cases. |
Omitted |
|
54EC |
Capital gains not to be charged on investment in certain bonds. |
85 |
|
54ED |
Capital gain on transfer of certain listed securities or unit not to be charged in certain cases. |
Omitted |
|
54EE |
Capital gain not to be charged on investment in units of a specified fund. |
Omitted |
|
54F |
Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house. |
86 |
|
54G |
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. |
87 |
|
54GA |
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. |
88 |
|
54GB |
Capital gain on transfer of residential property not to be charged in certain cases. |
Omitted |
|
54H |
Extension of time for acquiring new asset or depositing or investing amount of capital gains. |
89 |
|
55 |
Meaning of "adjusted", "cost of improvement" and "cost of acquisition". |
90 |
|
55A |
Reference to Valuation Officer |
91 |
|
56 |
Income from other sources. |
92 |
|
57 |
Deductions. |
93 |
|
58 |
Amounts not deductible. |
94 |
|
59 |
Profits chargeable to tax. |
95 |
|
60 |
Transfer of income where there is no transfer of assets. |
96 |
|
61 |
Revocable transfer of assets. |
97 |
|
62 |
Transfer irrevocable for a specified period. |
97 |
|
63 |
"Transfer" and "revocable transfer" defined. |
98 |
|
64 |
Income of individual to include income of spouse, minor child, etc. |
99 |
|
65 |
Liability of person in respect of income included in the income of another person. |
100 |
|
66 |
Total income. |
101 |
|
67 |
Method of computing a partner's share in the income of the firm. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] |
Omitted |
|
67A |
Method of computing a member's share in income of association of persons or body of individuals |
309 |
|
68 |
Cash credits. |
102 |
|
69 |
Unexplained investments. |
103 |
|
69A |
Unexplained money, etc. |
104 |
|
69B |
Amount of investments, etc., not fully disclosed in books of account. |
103, 104 |
|
69C |
Unexplained expenditure, etc. |
105 |
|
69D |
Amount borrowed or repaid on hundi. |
106 |
|
NEW |
N.A. |
107 |
|
70 |
Set off of loss from one source against income from another source under the same head of income. |
108 |
|
71 |
Set off of loss from one head against income from another. |
109 |
|
71A |
Transitional provisions for set off of loss under the head "Income from house property". |
Omitted |
|
71B |
Carry forward and set off of loss from house property. |
110 |
|
72 |
Carry forward and set off of business losses. |
112 |
|
72A |
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. |
116 |
|
72AA |
Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases. |
117 |
|
72AB |
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks. |
118 |
|
73 |
Losses in speculation business. |
113 |
|
73A |
Carry forward and set off of losses by specified business. |
114 |
|
74 |
Losses under the head "Capital gains". |
111 |
|
74A |
Losses from certain specified sources falling under the head "Income from other sources". |
115 |
|
75 |
Losses of firms |
Redundant |
|
76 |
Order of detention. |
Omitted |
|
77 |
Detention in and release from prison. |
Omitted |
|
78 |
Carry forward and set off of losses in case of change in constitution of firm or on succession. |
119 |
|
79 |
Carry forward and set off of losses in case of certain companies. |
119 |
|
79A |
No set off of losses consequent to search, requisition and survey. |
120 |
|
80 |
Submission of return for losses. |
121 |
|
80A |
Deductions to be made in computing total income |
122 |
|
80AA |
Computation of deduction under section 80M. |
Omitted |
|
80AB. |
Deductions to be made with reference to the income included in the gross total income. |
Omitted |
|
80AC. |
Deduction not to be allowed unless return furnished. |
Omitted |
|
80B. |
Definitions. |
Omitted |
|
80C |
Deduction for insurance premia, deferred annuity, contributions to provident fund, etc. |
123 |
|
80CC |
Deduction in respect of investment in certain new shares. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993.] |
Omitted |
|
80CCA |
Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan. |
Omitted |
|
80CCB |
Deduction in respect of investment made under Equity Linked Savings Scheme. |
Omitted |
|
80CCC |
Deduction in respect of contribution to certain pension funds. |
Omitted |
|
80CCD |
Deduction in respect of employer contribution to pension scheme of Central Government |
124 |
|
80CCE. |
Limit on deductions under sections 80C, 80CCC and 80CCD. |
Omitted |
|
80CCF |
Deduction in respect of subscription to long-term infrastructure bonds. |
Omitted |
|
80CCG |
Deduction in respect of investment made under an equity savings scheme. |
Omitted |
|
80CCH |
Deduction in respect of contribution to Agnipath Scheme. |
125 |
|
80D |
Deduction in respect of health insurance premia. |
126 |
|
80DD |
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. |
127 |
|
80DDB |
Deduction in respect of medical treatment, etc. |
128 |
|
80E |
Deduction in respect of interest on loan taken for higher education. |
129 |
|
80EE |
Deduction in respect of interest on loan taken for certain house property. |
130 |
|
80EEA |
Deduction in respect of interest on loan taken for certain house property. |
131 |
|
80EEB |
Deduction in respect of purchase of electric vehicle. |
132 |
|
80F |
Deduction in respect of educational expenses in certain cases |
Omitted |
|
80FF |
Deduction in respect of expenses on higher education in certain cases. |
Omitted |
|
80G |
Deduction in respect of donations to certain funds, charitable institutions, etc. |
133 |
|
80G(5) |
Deduction in respect of donations to certain funds, charitable institutions, etc. |
354(1) |
|
80G(5)(Proviso) |
Deduction in respect of donations to certain funds, charitable institutions, etc. |
354(2) |
|
80GG |
Deductions in respect of rents paid. |
134 |
|
80GGA |
Deduction in respect of certain donations for scientific research or rural development. |
135 |
|
80GGB |
Deduction in respect of contributions given by companies to political parties. |
136 |
|
80GGC |
Deduction in respect of contributions given by any person to political parties. |
137 |
|
80H |
Deduction in case of new industrial undertakings employing displaced persons, etc. [Omitted by the Taxation Laws (Amendment) Act, 1975] |
Omitted |
|
80HH |
Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas. |
Omitted |
|
80HHA |
Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas. |
Omitted |
|
80HHB. |
Deduction in respect of profits and gains from projects outside India. |
Omitted |
|
80HHBA. |
Deduction in respect of profits and gains from housing projects in certain cases. |
Omitted |
|
80HHC. |
Deduction in respect of profits retained for export business. |
Omitted |
|
80HHD. |
Deduction in respect of earnings in convertible foreign exchange. |
Omitted |
|
80HHE. |
Deduction in respect of profits from export of computer software, etc. |
Omitted |
|
80HHF |
Deduction in respect of profits and gains from export or transfer of film software, etc. |
Omitted |
|
80-I. |
Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. |
Omitted |
|
80-IA |
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. |
138 |
|
80-IAB |
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |
139 |
|
80-IAC |
Special provision in respect of specified business |
140 |
|
80-IB |
Deduction in respect of profits and gains from certain industrial undertakings |
141 |
|
80-IBA |
Deductions in respect of profits and gains from housing projects |
142 |
|
80-IC |
Special provisions in respect of certain undertakings or enterprises in certain special category States. |
Omitted |
|
80-ID. |
Deduction in respect of profits and gains from business of hotels and convention centres in specified area. |
Omitted |
|
80-IE |
Special provisions in respect of certain undertakings in North-Eastern States |
143 |
|
80J |
Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases. [Omitted by the Finance (No. 2) Act, 1996,] |
Omitted |
|
80JJ |
Deduction in respect of profits and gains from business of poultry farming. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] |
Omitted |
|
80JJA |
Deduction for businesses engaged in collecting and processing of bio-degradable waste |
145 |
|
80JJAA |
Deduction in respect of additional employee cost |
146 |
|
80K |
Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business. [Omitted by the Finance Act, 1986] |
Omitted |
|
80L |
Deductions in respect of interest on certain securities, dividends, etc. [Omitted by the Finance Act, 2005] |
Omitted |
|
80LA |
Deductions for income of Offshore Banking Units and Units of International Financial Services Centre |
147 |
|
80M |
Deduction in respect of certain inter-corporate dividends |
148 |
|
80MM |
Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India. [Omitted by the Finance Act, 1983] |
Omitted |
|
80N |
Deduction in respect of dividends received from certain foreign companies. [Omitted by the Finance Act, 1985] |
Omitted |
|
80-O |
Deduction in respect of royalties, etc., from certain foreign enterprises. |
Redundant |
|
80P |
Deduction in respect of income of co-operative societies. |
149 |
|
80PA |
Deduction in respect of certain income of Producer Companies. |
150 |
|
80Q. |
Deduction in respect of profits and gains from the business of publication of books. |
Omitted |
|
80QQ |
Deduction in respect of profits and gains from the business of publication of books. [Omitted by the Direct Tax Laws (Amendment) Act, 1987] |
Omitted |
|
80QQA |
Deduction in respect of professional income of authors of text books in Indian languages. |
Omitted |
|
80QQB |
Deduction in respect of royalty income, etc, of authors of certain books other than text-books |
151 |
|
80R |
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. |
Omitted |
|
80RR |
Deduction in respect of professional income from foreign sources in certain cases. |
Omitted |
|
80RRA |
Deduction in respect of remuneration received for services rendered outside India. |
Omitted |
|
80RRB |
Deduction in respect of royalty on patents |
152 |
|
80S |
Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies. |
Omitted |
|
80T |
Deduction in respect of long-term capital gains in the case of assessees other than companies. |
Omitted |
|
80TT |
Deduction in respect of winnings from lottery. |
Omitted |
|
80TTA |
Deduction for Interest on Deposits |
153 |
|
80TTB |
Deduction in respect of interest on deposits in case of senior citizens. |
Omitted |
|
80U |
Deduction in case of a person with disability |
154 |
|
80V |
Deduction from gross total income of the parent in certain cases. |
Omitted |
|
80VV |
Deduction in respect of expenses incurred in connection with certain proceedings under the Act. |
Omitted |
|
80VVA |
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
81 |
Prohibition against arrest of women or minors, etc. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] |
Omitted |
|
82 |
Officers deemed to be acting judicially. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4- 1968.] |
Omitted |
|
83 |
Power to take evidence. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] |
Omitted |
|
84 |
Continuance of certificate.[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] |
Omitted |
|
85 |
Procedure on death of defaulter. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] |
Omitted |
|
85A |
[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] |
Omitted |
|
85B |
[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] |
Omitted |
|
85C |
[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] |
Omitted |
|
86 |
Share of member of an association of persons or body of individuals in the income of association or body |
310 |
|
86A |
Deduction from tax on certain securities. |
Omitted |
|
87 |
Rebate to be allowed in computing income-tax. |
155 |
|
87A |
Rebate of income-tax in case of certain individuals. |
156 |
|
88 |
[Omitted by the Finance Act, 2023, w.e.f. 1-4-2023.] |
Omitted |
|
88A |
[Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.] |
Omitted |
|
88B |
[Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] |
Omitted |
|
88C |
[Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] |
Omitted |
|
88D |
[Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] |
Omitted |
|
88E |
Rebate in respect of STT* |
Omitted |
|
89 |
Relief when salary, etc., is paid in arrears or in advance |
157 |
|
89A |
Relief from taxation in income from retirement benefit account maintained in a notified country. |
158 |
|
90 |
Agreement with foreign countries or specified territories. |
159 |
|
90A |
Adoption by Central Government of agreement between specified associations for double taxation relief |
159 |
|
91 |
Countries with which no agreement exists. |
160 |
|
92 |
Computation of income from international transaction having regard to arm's length price. |
161 |
|
92A |
Meaning of associated enterprise. |
162 |
|
92B |
Meaning of international transaction. |
163 |
|
92BA |
Meaning of specified domestic transaction. |
164 |
|
92C |
Computation of arm's length price. |
165 |
|
92CA |
Reference to Transfer Pricing Officer. |
166 |
|
92CB |
Power of Board to make safe harbour rules. |
167 |
|
92CC |
Advance pricing agreement. |
168 |
|
92CD |
Effect to advance pricing agreement. |
169 |
|
92CE |
Secondary adjustment in certain cases. |
170 |
|
92D |
Maintenance, keeping and furnishing of information and document by certain persons. |
171 |
|
92E |
Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. |
172 |
|
92F |
Definitions of certain terms relevant to computation of arm's length price, etc. |
173 |
|
93 |
Avoidance of income-tax by transactions resulting in transfer of income to non-residents. |
174 |
|
94 |
Avoidance of tax by certain transactions in securities. |
175 |
|
94A |
Special measures in respect of transactions with persons located in notified jurisdictional area. |
176 |
|
94B |
Limitation on interest deduction in certain cases. |
177 |
|
95 |
Applicability of General Anti-Avoidance Rule. |
178 |
|
96 |
Impermissible avoidance arrangement. |
179 |
|
97 |
Arrangement to lack commercial substance. |
180 |
|
98 |
Consequences of impermissible avoidance arrangement. |
181 |
|
99 |
Treatment of connected person and accommodating party. |
182 |
|
100 |
Application of this Chapter. |
183 |
|
101 |
Framing of guidelines. |
183 |
|
102 |
Definitions. |
184 |
|
103 |
[Omitted by the Finance Act, 1965, w.e.f. 1-4-1965.] |
Omitted |
|
104 |
Income-tax on undistributed income of certain companies.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
105 |
Special provisions for certain companies. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
106 |
Period of limitation for making orders under section 104.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
107 |
Approval of Inspecting Assistant Commissioner for orders under section 104.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
107A |
Reduction of minimum distribution in certain cases. . [Omitted by the Finance Act, 1987, w.e.f. 1 4-1988. Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.] |
Omitted |
|
108 |
Savings for company in which public are substantially interested. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
109 |
"Distributable income", "investment company" and "statutory percentage" defined.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
110 |
Determination of tax where total income includes income on which no tax is payable. |
190 |
|
111 |
Tax on accumulated balance of recognised provident fund. |
191 |
|
111A |
Tax on short-term capital gains in certain cases. |
196 |
|
112 |
Tax on long-term capital gains. |
197 |
|
112A |
Tax on long-term capital gains in certain cases. |
198 |
|
113 |
Tax in the case of block assessment of search cases. |
192 |
|
114 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
115 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
115A |
Tax on dividends, royalty and technical service fees in case of foreign companies. |
207 |
|
115AB |
Tax on income from units purchased in foreign currency or capital gains arising from their transfer. |
208 |
|
115AC |
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. |
209 |
|
115ACA |
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. |
193 |
|
115AD |
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. |
210 |
|
115B |
Tax on profits and gains of life insurance business. |
194(Table: S. No. 6) |
|
115BA |
Tax on income of certain manufacturing domestic companies. |
199 |
|
115BAA |
Tax on income of certain domestic companies. |
200 |
|
115BAB |
Tax on income of new manufacturing domestic companies. |
201 |
|
115BAC |
Tax on income of individuals Hindu undivided family and others |
202 |
|
115BAD |
Tax on income of certain resident co-operative societies. |
203 |
|
115BAE |
Tax on income of certain new manufacturing co-operative societies. |
204 |
|
NEW |
N.A. |
205 |
|
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. |
194(Table:S. No. 1) |
|
115BBA |
Tax on non-resident sportsmen or sports associations. |
211 |
|
115BBB |
Tax on income from units of an open-ended quity oriented fund of the Unit Trust of India or of Mutual Funds. |
Redundant |
|
115BBC |
Anonymous donations to be taxed in certain cases. |
337(Table: S. No. 1) |
|
115BBD |
Tax on certain dividends received from foreign companies. |
Redundant |
|
115BBDA |
Tax on ceratin dividends received from domestic companies. |
Redundant |
|
115BBE |
Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. |
195 |
|
115BBF |
Tax on income from patents. |
194(Table: S. No. 2) |
|
115BBG |
Tax on income from transfer of carbon credit. |
194(Table: S. No. 3) |
|
115BBH |
Tax on income from virtual digital asset. |
194(Table: S. No. 4) |
|
115BBI |
Specified income of certain institutions. |
337 |
|
115BBJ |
Tax on winnings from online games. |
194(Table: S. No. 5) |
|
115C |
Special provisions relating to certain incomes of non-residents. |
212 |
|
115D |
Special provision for computation of total income of non-residents. |
213 |
|
115E |
Tax on investment income and long-term capital gains. |
214 |
|
115F |
Capital gains on transfer of foreign exchange assets not to be charged in certain cases. |
215 |
|
115G |
Return of income not to be filed in certain cases. |
216 |
|
115H |
Benefit under Chapter to be available in certain cases even after assessee becomes resident. |
217 |
|
115I |
Chapter not to apply if the assessee so chooses. |
218 |
|
115J |
Special provisions relating to certain companies. |
Redundant |
|
115JA |
Deemed income relating to certain companies. |
206 |
|
115JAA |
Tax credit in respect of tax paid on deemed income relating to ceratain companies. |
206 |
|
115JB |
Special provisions for payment of tax by certain companies. |
206 |
|
115JC |
Special provisions for payment of tax by certain persons other than a company. |
206 |
|
115JD |
Tax credit for alternate minimum tax. |
206 |
|
116JE |
Application of other provisions of this Act. |
206 |
|
115JEE |
Application of this Chapter to certain persons. |
206 |
|
115JF |
Interpretation in this Chapter |
206 |
|
115JG |
Conversion of an Indian branch of foreign company into subsidiary Indian company |
219 |
|
115JH |
Foreign company said to be resident in India |
220 |
|
115K |
Return of income not to be filed in certain cases. [Omitted by the Finance Act, 1997, w.e.f. 1-4- 1998.] |
Omitted |
|
115L |
Return of income not to be filed in certain cases.[Omitted by the Finance Act, 1997, w.e.f. 1-4- 1998.] |
Omitted |
|
115M |
Special provision for disallowance of deductions and rebate of income-tax. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] |
Omitted |
|
115N |
Bar of proceedings in certain cases. [Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.] |
Omitted |
|
115-O |
Tax on distributed profits of domestic companies. |
Redundant |
|
115P |
Interest payable for non-payment of tax by domestic companies. |
Redundant |
|
115Q |
When company is deemed to be in default. |
Redundant |
|
115QA |
Tax on distributed income to shareholders. |
Redundant |
|
115QB |
Interest payable for non-payment of tax by company. |
Redundant |
|
115QC |
When company is deemed to be assessee in default. |
Redundant |
|
115R |
Tax on distributed income to unit holders. |
Redundant |
|
115S |
Interest payable for non-payment of tax. |
Redundant |
|
115T |
Unit Trust of India or Mutual Fund to be an assessee in default. |
Redundant |
|
115TA |
Tax on distributed income to investors. |
Redundant |
|
115TB |
Interest payable for non-payment of tax. |
Redundant |
|
115TC |
Securitisation trust to be assessee in default. |
Redundant |
|
115TCA |
Tax on income from securitisation trusts. |
221 |
|
115TD |
Tax on accreted income. |
352 |
|
115TE |
Interest payable for non payment of tax by specified person |
352 |
|
115TF |
When specified person is deemed to be assessee in default |
352 |
|
115U |
Tax on income in certain cases. |
222 |
|
115UA |
Tax on income of unit holder and business trust. |
223 |
|
115UB |
Tax on income of investment fund and its unit holders. |
224 |
|
115V |
Definitions. |
235 |
|
115VA |
Computation of profits and gains from the business of operating qualifying ships. |
225 |
|
115VB |
Operating ships. |
226(1) |
|
115VC |
Qualifying Company |
235(h) |
|
115VD |
Qualifying Ship |
235(i) |
|
115VE |
Manner of computation of income under tonnage tax scheme |
226(2) to (6) |
|
115VF |
Tonnage income |
226(7) |
|
115VG |
Computation of tonnage income |
227(1) to (6) |
|
115VH |
Calculation in case of joint operation, etc. |
227(7) & (8) |
|
115V-I |
Relevant shipping income. |
228(1) to (13) |
|
115VJ |
Treatment of common costs. |
228(14) & (15) |
|
115VK |
Depreciation. |
229(1) to (7) |
|
115VL |
General exclusion of deduction and set off, etc. |
230(1) |
|
115VM |
Exclusion of loss. |
230(2) to (4) |
|
115VN |
Chargeable gains from transfer of tonnage tax assets. |
229(8) to (10) |
|
115V-O |
Exclusion from provisions of section 115JB. |
228(16) |
|
115VP |
Method and time of opting for tonnage tax scheme. |
231(1) to (7) |
|
115VQ |
Period for which tonnage tax option to remain in force. |
231(8) & (9) |
|
115VR |
Renewal of tonnage tax scheme. |
231(10) & (11) |
|
115VS |
Prohibition to opt for tonnage tax scheme in certain cases. |
231(12) |
|
115VT |
Transfer of profits to Tonnage Tax Reserve Account. |
232(1) to (11) |
|
115VU |
Minimum training requirement for tonnage tax company. |
232(12) to (14) |
|
115VV |
Limit for charter in of tonnage. |
232(15) to (20) |
|
115VW |
Maintenance of audit of accounts. |
232(21) |
|
115VX |
Determination of tonnage. |
227(9) |
|
115VY |
Amalgamation. |
233(1) to (4) |
|
115VZ |
Demerger. |
233(5) & (6) |
|
115VZA |
Effect of temporarily ceasing to operate qualifying ships. |
232(22) & (23) |
|
115VZB |
Avoidance of tax and exclusion from tonnage tax scheme. |
234(1) to (3) |
|
115VZC |
Exclusion from tonnage tax scheme. |
234(4) to (7) |
|
115W |
Definitions. |
Redundant |
|
115WA |
Charge of fringe benefit tax. |
Redundant |
|
115WB |
Fringe benefits. |
Redundant |
|
115WC |
Value of fringe benefits. |
Redundant |
|
115WD |
Return of fringe benefits. |
Redundant |
|
115WE |
Assessment. |
Redundant |
|
115WF |
Best judgment assessment. |
Redundant |
|
115WG |
Fringe benefits escaping assessment. |
Redundant |
|
115WH |
Issue of notice where fringe benefits have escaped assessment. |
Redundant |
|
115WI |
Payment of fringe benefit tax. |
Redundant |
|
115WJ |
Advance tax in respect of fringe benefits. |
Redundant |
|
115WK |
Interest for default in furnishing return of fringe benefits. |
Redundant |
|
115WKA |
Recovery of fringe benefit tax by the employer from the employee. |
Redundant |
|
115WKB |
Deemed payment of tax by employee. |
Redundant |
|
115WL |
Application of other provisions of this Act. |
Redundant |
|
115WM |
Chapter XII-H not to apply after a certain date. |
Redundant |
|
116 |
Income-tax Authorities. |
236 |
|
117 |
Appointment of income-tax authorities. |
237 |
|
118 |
Control of income-tax authorities. |
238 |
|
119 |
Instructions to subordinate authorities. |
239 |
|
119A |
Charter for Taxpayer. |
240 |
|
120 |
Jurisdiction of income-tax authorities. |
241 |
|
121 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
121A |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
122 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
123 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
124 |
Jurisdiction of Assessing Officers. |
242 |
|
125 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
125A |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
126 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
127 |
Power to transfer cases. |
243 |
|
128 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
129 |
Change of incumbent of an office. |
244 |
|
130 |
Faceless jurisdiction of income-tax authorities. |
245 |
|
130A |
Income-tax Officer competent to perform any function or functions.[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.] |
Omitted |
|
131 |
Power regarding discovery, production of evidence, etc. |
246 |
|
132 |
Search and seizure. |
247, 249, 251 |
|
132A |
Powers to requisition books of account, etc. |
248, 249 |
|
132B |
Application of seized or requisitioned assets. |
250 |
|
133 |
Power to call for information. |
252 |
|
133A |
Power of survey. |
253 |
|
133B |
Power to collect certain information. |
254 |
|
133C |
Power to call for information by prescribed income-tax authority. |
259 |
|
134 |
Power to inspect registers of companies. |
255 |
|
135 |
Power 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. |
256 |
|
135A |
Faceless collection of information. |
260 |
|
136 |
Proceedings before income-tax authorities to be judicial proceedings. |
257 |
|
137 |
Disclosure of information prohibited. |
Omitted |
|
138 |
Disclosure of information respecting assessees. |
258 |
|
139 |
Return of Income |
263 |
|
139A |
Permanent Account Number |
262 |
|
139AA |
Quoting of Aadhaar Number |
262(9) |
|
139B |
Scheme for submission of returns through Tax Return Preparers |
264 |
|
139C |
Power of Board to dispense with furnishing documents, etc., with return |
263(2)(a) |
|
139D |
Filing of return in electronic form |
263(2)(a) |
|
140 |
Return by whom to be verified |
265 |
|
140A |
Self-assessment |
266 |
|
140B |
Tax on Updated Returns |
267 |
|
141 |
Provisional assessment. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4- 1971.] |
Omitted |
|
141A |
Provisional assessment for refund. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968. Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and omitted by the Finance Act, 1964, w.e.f. 1-4-1964.] |
Omitted |
|
142 |
Inquiry before assessment |
268 |
|
142A |
Estimation of value of assets by Valuation Officer |
269 |
|
142B |
Faceless Inquiry or Valuation |
532 |
|
143 |
Assessment |
270 |
|
144 |
Best judgment assessment |
271 |
|
144A |
Power of Joint Commissioner to issue directions in certain cases |
272 |
|
144B |
Faceless Assessment |
273 |
|
144BA |
Reference to Principal Commissioner or Commissioners in certain cases |
274 |
|
144C |
Reference to dispute resolution panel |
275 |
|
145 |
Method of accounting |
276 |
|
145A |
Method of accounting in certain cases |
277 |
|
145B |
Taxability of certain income |
278 |
|
146 |
Reopening of assessment at the instance of the assessee. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] |
Omitted |
|
147 |
Income escaping assessment |
279 |
|
148 |
Issue of notice where income has escaped assessment |
280 |
|
148A |
Procedure before issuance of notice u/s 148 |
281 |
|
148B |
Prior Approval for assessment, reassessment or recomputation in certain cases |
Omitted |
|
149 |
Time limit for notice u/s 148 and 148A |
282 |
|
150 |
Provision for cases where assessment is in pursuance of an order on appeal, etc |
283 |
|
151 |
Sanction for issue of notice |
284 |
|
151A |
Faceless assessment of income escaping assessment |
532 |
|
152 |
other provisions |
285 |
|
153 |
Time limit for completion of assessments, reassessments and recomputation |
286 |
|
153A |
Assessment in case of search or requisition |
Omitted |
|
153B |
Time-limit for completion of assessment under section 153A |
Omitted |
|
153C |
Assessment of income of any other person |
Omitted |
|
153D |
Prior approval necessary for assessment in cases of search or requisition. |
Omitted |
|
154 |
Rectification of mistake |
287 |
|
155 |
Other Amendments. |
288 |
|
156 |
Notice of demand. |
289 |
|
156A |
Modification and revision of notice in certain cases. |
290 |
|
157 |
Intimation of Loss. |
291 |
|
157A |
Faceless rectification, amendments and issuance of notice or intimation. |
532 |
|
158 |
Intimination of assessment of firm. |
Omitted |
|
158A |
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. |
375 |
|
158AA |
Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court. |
Redundant |
|
158AB |
Procedure where an identical question of law is pending before High Court or Supreme Court. |
376 |
|
158B |
Definitions. |
301 |
|
158BA |
Assessment of total income as a result of search. |
292 |
|
158BB |
Computation of undisclosed income of the block period. |
293 |
|
158BC |
Procedure for block assessment. |
294 |
|
158BD |
Undisclosed income of any other person. |
295 |
|
158BE |
Time limit for completion of block assessment. |
296 |
|
158BF |
Certain interests and penalties not to be levied or imposed. |
297 |
|
158BFA |
Levy of interest and penalty in certain cases. |
298 |
|
158BG |
Authority competent to make the block assessment. |
299 |
|
158BH |
Application of other provisions of this Act. |
300 |
|
158BI |
Chapter not to apply after certain date. |
Omitted |
|
159 |
Legal representatives. |
302 |
|
160 |
Representative assessee. |
303 |
|
161 |
Liability of representative assessee. |
304 |
|
162 |
Right of representative assessee to recover tax paid. |
305 |
|
163 |
Who may be regarded as agent. |
306 |
|
164 |
Charge of tax where share of beneficiaries unknown. |
307 |
|
164A |
Charge of tax in case of oral trust. |
308 |
|
165 |
Case where part of trust income is chargable. |
304 |
|
166 |
Direct assessment or recovery not barred . |
304 |
|
167 |
Remedies against property in cases of representative assessees . |
304 |
|
167A |
Charge of tax in case of a firm. |
324 |
|
167B |
Charge of tax where shares of members in association of persons or body of individuals unknown etc. |
311 |
|
167C |
Liability of partners of limited liability partnership in liquidation. |
331 |
|
168 |
Executors. |
312 |
|
169 |
Right of executor to recover tax paid . |
312 |
|
170 |
Succession to business otherwise than on death. |
313 |
|
170A |
Effect of order of tribunal or court in respect of business reorganisation. |
314 |
|
171 |
Assessment after partition of a Hindu undivided family. |
315 |
|
172 |
Shipping business of non-residents. |
316 |
|
173 |
Recovery of tax arrear in respect of non-resident from his assets. |
422 |
|
174 |
Assessment of persons leaving India. |
317 |
|
174A |
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. |
318 |
|
175 |
Assessment of persons likely to transfer property to avoid tax. |
319 |
|
176 |
Discontinued business. |
320 |
|
177 |
Association dissolved or business discontinued. |
321 |
|
178 |
Company in liquidation. |
322 |
|
179 |
Liability of directors of private company. |
323 |
|
180 |
Royalties or copyright fees for literary or artistic work (Prior to 1.04.2000) |
Redundant |
|
180A |
Consideration for know-how (Prior to 1.04.2000) |
Redundant |
|
181 |
[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.] |
Omitted |
|
182 |
[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] |
Omitted |
|
183 |
Omitted |
|
|
184 |
Assessment as a Firm. |
325 |
|
185 |
Assessment when section 184 not complied with. |
326 |
|
186 |
[***] |
Omitted |
|
187 |
Change in constitution of a firm. |
327 |
|
188 |
Succession of one firm by another firm. |
328 |
|
188A |
Joint and several liability of partners for tax payable by firm. |
329 |
|
189 |
Firm dissolved or business discontinued. |
330 |
|
189A |
Provisions applicable to past assessment of firms (prior to 01.04.92). |
Redundant |
|
190 |
Deduction at source and advance payment. |
390 |
|
191 |
Direct payment. |
391 |
|
192 |
Salary. |
392 |
|
192A |
Payment of accumulated balance due to an employee. |
392(7) |
|
193 |
Interest on Securities. |
393(1)[Table: S.No. 5(i)], 393(4)[Table: S.No. 6] |
|
194 |
Dividends. |
393(1)[Table: S.No. 7], 393(4)[Table: S.No.10] |
|
194A |
Interest other than "Interest on securities". |
393(1)[Table: S.No. 5(ii) & 5(iii)] , 393(4)[Table: S.No. 7] |
|
194B |
Winnings from lottery or crossword puzzle, etc. |
393(3)[Table: S.No.1] |
|
194BA |
Winnings from online games. |
393(3)[Table: S.No. 2] |
|
194BB |
Winnings from horse race. |
393(3)[Table: S.No. 3] |
|
194C |
Payments to contractors. |
393(1)[Table: S.No. 6(i)], 393(4)[Table: S.No. 8] |
|
194D |
Insurance commission. |
393(1)[Table: S.No.1(i)] |
|
194DA |
Payment in respect of life insurance policy. |
393(1)[Table: S.No. 8(i)] |
|
194E |
Payments to non-resident sportsmen or sports associations. |
393(2)[Table: S.No.1] |
|
194EE |
Paymens in respect of deposits under National Savings Schemes,etc. |
393(3)[Table: S.No. 6] |
|
194F |
Payments on account of repurchase of units by Mutual Fund or Unit Trust of India.[Omitted by the Finance (No. 2) Act, 2024, w.e.f. 1-10-2024.] |
Omitted |
|
194G |
Commission, etc. on sale of lottery tickets. |
393(3)[Table: S.No. 4] |
|
194H |
Commission or brokerage. |
393(1)[Table: S.No. 1(ii)], 393(4)[Table: S.No. 1] |
|
194I |
Rent. |
393(1)[Table: S.No. 2(i) & 2(ii)], 393(4)[Table: S.No. 2] |
|
194-IA |
Payment on transfer of certain immovable propety other than agricultural land. |
393(1)[Table: S.No. 3(i)] |
|
194-IB |
Payment of rent by certain individuals or Hindu undivided family. |
393(3)[Table: S.No. 2(ii)] |
|
194-IC |
Payment under specified agreement. |
393(1)[Table: S.No. 3(ii)]] |
|
194J |
Fees for professional or technical services. |
393(1)[Table: S.No. 6(iii)], 393(4)[Table: S.No. 9] |
|
194K |
Income in respect of units. |
393(1)[Table: S.No. 4(i)], 393(4)[Table: S.No. 4], |
|
194L |
Payment of compensation on acquisition of capital asset.[Omitted by the Finance Act, 2016, w.e.f. 1-6-2016.] |
Omitted |
|
194LA |
Payment of compensation on acquisition of certain immovable property. |
393(1)[Table: S.No. 3(iii)], 393(4)[Table: S.No. 3] |
|
194LB |
Income by way of interest from infrastructure debt fund. |
393(2)[Table: S.No. 5] |
|
194LBA |
Certain income from units of a business trust. |
393(1)[Table: S.No. 4(ii)], 393(2)[Table: S.No.6 & 7], 393(4)[Table: S.No. 5, 13] |
|
194LBB |
Income in respect of units of investment fund. |
393(1)[Table: S.No. 4(iii)], 393(2)[Table: S.No. 8], 393(4)[Table: S.No.14] |
|
194LBC |
Income in respect of investment in securitisation trust. |
393(1)[Table: S.No. 4(iv)], 393(2)[Table: S.No. 9] |
|
194LC |
Income by way of interest from Indian company. |
393(2)[Table: S.No. 2,3 & 4] |
|
194LD |
Income by way of interest on certain bonds and Government securities. |
Omitted |
|
194M |
Payment of certain sums by certain invidivuals or Hindu undivided family. |
393(1)[Table: S.No. 6(ii)] |
|
194N |
Payment of certain amounts in cash. |
393(3)[Table: S.No. 5], 393(4)[Table: S.No. 18} |
|
194O |
Payment of certain sums by e-commerce operator to e-commerce participant. |
393(1)[Table: S.No. 8(v)], 393(4)[Table: S.No. 11] |
|
194P |
Deduction of tax in case of specified senior citizen. |
393(1)[Table: S.No. 8(vii)] |
|
1904Q |
Deduciton of tax at source on payment of certain sum for purchase of goods. |
393(1)[Table: S.No. 8(ii)] |
|
194R |
Deduction of tax on benefit of perquisite in respect of business or profession. |
393(1)[Table: S.No. 8(iv)] |
|
194S |
Payment on transfer of virtual digital asset. |
393(1)[Table: S.No. 8(iv)] , 393(4)[Table: S.No. 12] |
|
194T |
Payment to partners of firms. |
393(3)[Table: S.No. 7] |
|
195 |
Other sums. |
393(2)[Table: S.No.17] |
|
195A |
Income payable "net of tax". |
393(10) |
|
196 |
Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations. |
393(5) |
|
196A |
Income in respect of units of non-residents. |
393(2)[Table: S.No. 10], 393(4)[Table: S.No. 15] |
|
196B |
Income from units. |
393(2)[Table: S.No. 11 & 12] |
|
196C |
Income from foreign currency bonds or shares of Indian company. |
393(2)[Table: S.No. 13 & 14] |
|
196D |
Income of Foreign Institutional Investors from securities. |
393(2)[Table: S.No. 15 & 16], 393(4)[Table: S.No. 16 & 17] |
|
197 |
Certificate for deduction at lower rate. |
395(1) |
|
197A |
No deduction to be made in certain cases. |
393(6) |
|
197B |
Lower deduction in certain cases for a limited period. |
Omitted |
|
198 |
Tax deducted is income received. |
396 |
|
199 |
Credit for tax deducted. |
390(5), 390(6) |
|
200 |
Duty of person deducting tax. |
397(3) |
|
200A |
Processing of statements of tax deducted at source. |
399 |
|
201 |
Consequences of failure to deduct or pay. |
398 |
|
202 |
Deduction only one mode of recovery. |
390(4) |
|
203 |
Certificate for tax deducted. |
395(4) |
|
203A |
Tax deduction and collection account number. |
397(1) |
|
203AA |
Furnishing of statement of tax deducted. [Omitted by the Finance Act, 2020, w.e.f. 1-6-2020.] |
Omitted |
|
204 |
Meaning of "Person responsible for paying" |
402(27) |
|
205 |
Bar against direct demand on assessee. |
401 |
|
206 |
Persons deducting tax to furnish prescribed returns. |
Omitted |
|
206A |
Furnishing of statement in respect of payment of any income to residents without deduction of tax. |
397(3) |
|
206AA |
Requirement to furnish Permanent Account Number. |
397(2) |
|
206AB |
Special provision for deduction of tax at source for non-filers of income tax return. |
Omitted |
|
206B |
Person paying dividend to certain residents without deduction of tax to furnish prescribed return. [Omitted by the Finance (No. 2) Act, 1996, w.e.f.1-10-1996.] |
Omitted |
|
206C |
Profits and gains from the business of trading in alcoholic liqour, forest product, scrap, etc. |
394, 395(3 & 4), 397(3), 398 |
|
206CA |
Tax collection account number . |
397(1) |
|
206CB |
Processing of statements of tax collected at source. |
399 |
|
206CC |
Requirement to furnish Permanent Account Number by collectee. |
397(2) |
|
206CCA |
Special provision for collection of tax at source for non-filers of income tax return |
Omitted |
|
207 |
Liability for payment of advance tax. |
403 |
|
208 |
Conditions of liability to pay advance tax. |
404 |
|
209 |
Computation of advance tax. |
405 |
|
209A |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
210 |
Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer. |
406 & 407 |
|
211 |
Instalments of advance tax and due dates. |
408 |
|
212 |
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
213 |
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
214 |
Interest payable by government. |
Redundant |
|
215 |
Interest payable by assessee. |
Redundant |
|
216 |
Interest payable by assessee in case of under estimate etc. |
Redundant |
|
217 |
Interest payable by assessee when no estimate made. |
Redundant |
|
218 |
When assessee deemed to be in default. |
409 |
|
219 |
Credit for advance tax. |
410 |
|
220 |
When tax payable and when assessee deemed in default. |
411 |
|
221 |
Penalty payable when tax in default. |
412 |
|
222 |
Certificate to Tax Recovery Officer. |
413 |
|
223 |
Tax Recovery Officer by whom recovery is to be effected. |
414 |
|
224 |
Validity of certificate and cancellation or amendment thereof. |
413 |
|
225 |
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. |
415 |
|
226 |
Other modes of recovery. |
416 |
|
227 |
Recovery through State Government. |
417 |
|
228 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
228A |
Recovery of tax in pursuance of agreements with foreign countries. |
418 |
|
229 |
Recovery of penalties, fine, interest and other sums. |
419 |
|
230 |
Tax clearance certificate. |
420 |
|
230A |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
231 |
Faceless collection and recovery of tax. |
532 |
|
232 |
Recovery by suit or under other law not affected. |
421 |
|
233 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
234 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
234A |
Interest for defaults in furnishing return of income. |
423 |
|
234B |
Interest for defaults in payment of advance tax. |
424 |
|
234C |
Interest for deferment of advance tax. |
425 |
|
234D |
Interest on excess refund. |
426 |
|
234E |
Fee for default in furnishing statements. |
427 |
|
234F |
Fee for default in furnishing return of income. |
428 |
|
234G |
Fee for default relating to statement or certificate. |
429 |
|
234H |
Fee for default relating to intimation of aadhaar number. |
430 |
|
235 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
236 |
Relief to company in respect of dividends paid out of past tax profit |
Redundant |
|
236A |
Relief to certain charitable institutions in respect of certain dividends. |
Redundant |
|
237 |
Refunds. |
431 |
|
238 |
Person entitled to claim refund in certain special cases. |
432 |
|
239 |
Form of claim for refund and limitation. |
433 |
|
239A |
Refund for denying liability to deduct tax in certain cases. |
434 |
|
240 |
Refund on appeal etc. |
435 |
|
241 |
Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] |
Omitted |
|
241A |
Withholding of refund in certain cases. |
Redundant |
|
242 |
Correctness of assessment not to be questioned. |
436 |
|
243 |
Interest on delayed refunds. |
Redundant |
|
244 |
Interest on refund where no claim is needed. |
Redundant |
|
244A |
Interest on refunds. |
437 |
|
245 |
Set off and withholding of refunds in certain cases. |
438 |
|
245A |
Definitions. |
Redundant |
|
245AA |
Interim Boards for Settlement. |
Redundant |
|
245B |
Income-tax Settlement Commission. |
Redundant |
|
245BA |
Jurisdiction and powers of Settlement Commission. |
Redundant |
|
245BB |
Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. |
Redundant |
|
245BC |
Power of Chairman to transfer cases from one Bench to another. |
Redundant |
|
245BD |
Decision to be by majority. |
Redundant |
|
245C |
Application for settlement of cases. |
Redundant |
|
245D |
Procedure on receipt of an application under section 245C. |
Redundant |
|
245DD |
Power of Settlement Commission to order provisional attachment to protect revenue. |
Redundant |
|
245E |
Power of Settlement Commission to reopen completed proceedings. |
Redundant |
|
245F |
Powers and procedure of Settlement Commission. |
Redundant |
|
245G |
Inspection, etc., of reports. |
Redundant |
|
245H |
Power of Settlement Commission to grant immunity from prosecution and penalty. |
Redundant |
|
245HA |
Abatement of proceeding before Settlement Commission. |
Redundant |
|
245HAA |
Credit for tax paid in case of abatement of proceedings. |
Redundant |
|
245-I |
Order of settlement to be conclusive. |
Redundant |
|
245J |
Recovery of sums due under order of settlement. |
Redundant |
|
245K |
Bar on subsequent application for settlement. |
Redundant |
|
245L |
Proceedings before Settlement Commission to be judicial proceedings. |
Redundant |
|
245M |
Option to withdraw pending application. |
Redundant |
|
245MA |
Dispute Resolution Committee. |
379 |
|
245N |
Definitions. |
380 |
|
245-O |
Authority for Advance Rulings. |
Redundant |
|
245-OA |
Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member. |
Redundant |
|
245-OB |
Board for Advance Rulings. |
381 |
|
245P |
Vacancies etc., not to invalidate proceedings. |
382 |
|
245Q |
Application for advance ruling. |
383 |
|
245R |
Procedure on receipt of application. |
384 |
|
245RR |
Appellate Authority not to proceed in certain cases. |
385 |
|
245S |
Applicability of advance ruling. |
Redundant |
|
245T |
Advance ruling to be void in certain circumstances. |
386 |
|
245U |
Powers of the Authority. |
387 |
|
245V |
Procedure of Authority. |
388 |
|
245W |
Appeal. |
389 |
|
246 |
Appealable orders before Joint Commissioner (Appeals). |
356 |
|
246A |
Appealable orders before Commissioner (Appeals). |
357 |
|
247 |
Appeal by partner.[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] |
Omitted |
|
248 |
Appeal by a person denying liability to deduct tax in certain cases. |
Redundant |
|
249 |
Form of appeal and limitation. |
358 |
|
250 |
Procedure in appeal. |
359 |
|
251 |
Powers of Joint Commissioner (Appeals) or Commissioner (Appeals). |
360 |
|
252 |
Appellate Tribunal. |
361 |
|
252A |
Qualifications, terms and conditions of service of President, Vice-President and Member |
361 |
|
253 |
Appeals to the Appellate Tribunal. |
362 |
|
254 |
Orders of Appellate Tribunal. |
363 |
|
255 |
Procedure of Appellate Tribunal. |
364 |
|
256 |
Statement of case to the High Court. |
Redundant |
|
257 |
Statement of case to Supreme Court in certain cases. |
Redundant |
|
258 |
Power of High Court or Supreme Court to require statement to be amended. |
Redundant |
|
259 |
Case before High Court to be heard by not less than two judges. |
Redundant |
|
260 |
Decision of High Court or Supreme Court on the case stated. |
Redundant |
|
260A |
Appeal to High Court. |
365 |
|
260B |
Case before High Court to be heard by not less than two judges. |
366 |
|
261 |
Appeal to Supreme Court. |
367 |
|
262 |
Hearing before Supreme Court. |
368 |
|
263 |
Revision of orders prejudicial to revenue. |
377 |
|
264 |
Revision of other orders. |
378 |
|
264A |
Faceless revision of orders. |
532 |
|
264B |
Faceless effect of orders. |
532 |
|
265 |
Tax to be paid notwithstanding reference, etc. |
369 |
|
266 |
Execution for costs awarded by Supreme Court. |
370 |
|
267 |
Amendment of assessment on appeal. |
371 |
|
268 |
Exclusion of time taken for copy. |
372 |
|
268A |
Filing of appeal or application fore reference by income-tax authority. |
373 |
|
269 |
Definition of "High Court" |
374 |
|
269A |
Definitions. |
Redundant |
|
269AB |
Registration of certain transactions. |
Redundant |
|
269B |
Competent authority. |
Redundant |
|
269C |
Immovable property in respect of which proceedings for acquisition may be taken. |
Redundant |
|
269D |
Preliminary notice. |
Redundant |
|
269E |
Objections. |
Redundant |
|
269F |
Hearing of objections. |
Redundant |
|
269G |
Appeal against order for acquisition. |
Redundant |
|
269H |
Appeal to High Court. |
Redundant |
|
269-I |
Vesting of property in Central Government. |
Redundant |
|
269J |
Compensation. |
Redundant |
|
269K |
Payment or deposit of compensation. |
Redundant |
|
269L |
Assistance by Valuation Officers. |
Redundant |
|
269M |
Powers of competent authority. |
Redundant |
|
269N |
Rectification of mistakes. |
Redundant |
|
269-O |
Appearance by authorised representative or registered valuer. |
Redundant |
|
269P |
Statement to be furnished in respect of transfers of immovable property. |
Redundant |
|
269Q |
Chapter not to apply to transfers to relatives. |
Redundant |
|
269R |
Properties liable for acquisition under this Chapter not to be acquired under other laws. |
Redundant |
|
269RR |
Chapter not to apply where transfer of immovable property made after a certain date. |
Redundant |
|
269S |
Chapter not to extend to State of Jammu and Kashmir. |
Redundant |
|
269SS |
Mode of taking or accepting certain loans, deposits and specified sum. |
185 |
|
269ST |
Mode of undertaking transactions. |
186 |
|
269SU |
Acceptance of payment through prescribed electronic modes. |
187 |
|
269T |
Mode of repayment of certain loans or deposits. |
188, 189 |
|
269TT |
Mode of repayment of Special Bearer Bonds, 1991. |
Redundant |
|
269U |
Commencement of Chapter. |
Redundant |
|
269UA |
Definitions. |
Redundant |
|
269UB |
Appropriate authority. |
Redundant |
|
269UC |
Restrictions on transfer of immovable property. |
Redundant |
|
269UD |
Order by appropriate authority for purchase by Central Government of immovable property. |
Redundant |
|
269UE |
Vesting of property in Central Government. |
Redundant |
|
269UF |
Consideration for purchase of immovable property by Central Government. |
Redundant |
|
269UG |
Payment or deposit of consideration. |
Redundant |
|
269UH |
Re-vesting of property in the transferor on failure of payment or deposit of consideration. |
Redundant |
|
269UI |
Powers of the appropriate authority. |
Redundant |
|
269UJ |
Rectification of mistakes. |
Redundant |
|
269UK |
Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property. |
Redundant |
|
269UL |
Restrictions on registration, etc., of documents in respect of transfer of immovable property. |
Redundant |
|
269UM |
Immunity to transferor against claims of transferee for transfer. |
Redundant |
|
269UN |
Order of appropriate authority to be final and conclusive. |
Redundant |
|
269UO |
Chapter not to apply to certain transfers. |
Redundant |
|
269UP |
Chapter not to apply where transfer of immovable property effected after certain date. |
Redundant |
|
270 |
Failure to furnish information regarding securities, etc. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] |
Omitted |
|
270A |
Penalty for under-reporting and misreporting of income. |
439 |
|
270AA |
Immunity from imposition of penalty, etc. |
440 |
|
271 |
Failure to furnish returns, comply with notices, concealment of income, etc. |
Redundant |
|
271A |
Failure to keep, maintain or retain books of account, documents, etc. |
441 |
|
271AA |
Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions. |
442 |
|
271AAA |
Penalty where search has been initiated. |
Redundant |
|
271AAB |
Penalty where search has been initiated. |
Redundant |
|
271AAC |
Penalty in respect of certain income. |
443 |
|
271AAD |
Penalty for false entry, etc., in books of account. |
444 |
|
271AAE |
Benefits to related persons. |
445 |
|
271B |
Failure to get accounts audited. |
446 |
|
271BA |
Penalty for failure to furnish report under section 92E. |
447 |
|
271BB |
Penalty to subscribe to the eligible issue of capital. |
Redundant |
|
271C |
Penalty for failure to deduct tax at source. |
448 |
|
271CA |
Penalty for failure to collect tax at source. |
449 |
|
271D |
Penalty for failure to comply with the provisions of section 269SS. |
450 |
|
271DA |
Penalty for failure to comply with provisions of section 269ST. |
451 |
|
271DB |
Penalty for failure to comply with provisions of section 269SU. |
452 |
|
271E |
Penalty for failure to comply with provisions of section 269T. |
453 |
|
271F |
Penalty for failure to furnish return of income. |
Redundant |
|
271FA |
Penalty for failure to furnish statement of financial transaction or reportable account. |
454 |
|
271FAA |
Penalty for furnishing inaccurate statement of financial transaction or reportable account. |
455 |
|
271FAB |
Penalty for failure to furnish statement or information or document by an eligible investment fund. |
456 |
|
271FB |
Penalty for failure to furnish return of fringe benefits. |
Redundant |
|
271G |
Penalty for failure to furnish information or document under section 92D. |
457 |
|
271GA |
Penalty for failure to furnish information or document under section 285A. |
458 |
|
271GB |
Penalty for failure to furnish report or for furnishing inaccurate report under section 286. |
459 |
|
271GC |
Penalty for failure to submit statement under section 285. |
460 |
|
271H |
Penalty for failure to furnish statements, etc. |
461 |
|
271-I |
Penalty for failure to furnish information or furnishing inaccurate information under section 195. |
462 |
|
271J |
Penalty for furnishing incorrect information in reports or certificates. |
463 |
|
271K |
Penalty for failure to furnish statements, etc. |
464 |
|
272A |
Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
465 |
|
272AA |
Penalty for failure to comply with the provisions of section 133B. |
466 |
|
272B |
Penalty for failure to comply with the provisions of section 139A. |
467 |
|
272BB |
Penalty for failure to comply with the provisions of section 203A. |
468 |
|
272BBB |
Penalty for failure to comply with the provisions of section 206CA. |
Redundant |
|
273 |
False estimate of, or failure to pay, advance tax. |
Redundant |
|
273A |
Power to reduce or waive penalty, etc., in certain cases. |
469 |
|
273AA |
Power of Principal Commissioner or Commissioner to grant immunity from penalty. |
Redundant |
|
273B |
Penalty not to be imposed in certain cases. |
470 |
|
274 |
Procedure. |
471 |
|
275 |
Bar of limitation for imposing penalties. |
472 |
|
275A |
Contravention of order made under sub-section (3) of section 132. |
473 |
|
275B |
Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. |
474 |
|
276 |
Removal, concealment, transfer or delivery of property to prevent tax recovery. |
475 |
|
276A |
Failure to comply with the provisions of sub-sections (1) and (3) of section 178. |
Redundant |
|
276AA |
Failure to comply with the provisions of section 269AB or section 269-I. [Omitted by the Finance Act, 1986, w.e.f. 1-10-1986. Original section was inserted by the Income-tax (Amendment) Act, 1981, w.e.f. 1-7-1982.] |
Omitted |
|
276AB |
Failure to comply with the provisions of sections 269UC, 269UE and 269UL. |
Redundant |
|
276B |
Failure to pay tax to credit of Central Government under Chapter XII-D or XVII-B. |
476 |
|
276BB |
Failure to pay tax collected at source. |
477 |
|
276C |
Wilful attempt to evade tax, etc. |
478 |
|
276CC |
Failure to furnish returns of income. |
479 |
|
276CCC |
Failure to furnish return of income in search cases. |
480 |
|
276D |
Failure to produce accounts and documents. |
481 |
|
276DD |
Failure to comply with the provisions of section 269SS. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] |
Omitted |
|
276E |
Failure to comply with the provisions of section 269T.[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] |
Omitted |
|
277 |
False statement in verification, etc. |
482 |
|
277A |
Falsification of books of account or document, etc. |
483 |
|
278 |
Abetment of false return, etc. |
484 |
|
278A |
Punishment for second and subsequent offences. |
485 |
|
278AA |
Punishment not to be imposed in certain cases. |
486 |
|
278AB |
Power of Principal Commissioner or Commissioner to grant immunity from prosecution. |
Redundant |
|
278B |
Offences by companies. |
487 |
|
278C |
Offences by Hindu undivided family. |
488 |
|
278D |
Presumption as to assets, books of account, etc., in certain cases. |
489 |
|
278E |
Presumption as to culpable mental state. |
490 |
|
279 |
Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. |
491 |
|
279A |
Certain offences to be non-cognizable. |
492 |
|
279B |
Proof of entries in records or documents |
493 |
|
280 |
Proof of entries in records or documents, and Disclosure of particulars by public servants. |
494 |
|
280A |
Special Courts. |
495 |
|
280B |
Offences triable by Special Court. |
496 |
|
280C |
Trial of offences as summons case. |
497 |
|
280D |
Application of Code of Criminal Procedure, 1973 to proceedings before Special Court. |
498 |
|
280A to 280X |
[Omitted by Finance Act, 1988, W.E.F. 1-4-1988] |
Omitted |
|
280Y |
Definitions. |
Omitted |
|
280Z |
Tax credit certificates to certain equity shareholders.[Omitted by the Finance Act, 1990, w.e.f. 1- 4-1990.] |
Omitted |
|
280ZA |
Tax credit certificates for shifting of industrial undertaking from urban area. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.] |
Omitted |
|
280ZB |
Tax credit certificate to certain manufacturing companies in certain cases. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] |
Omitted |
|
280ZC |
Tax credit certificate in relation to exports. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] |
Omitted |
|
280ZD |
Tax credit certificates in relation to increased production of certain goods. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] |
Omitted |
|
280ZE |
Tax credit certificate scheme. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] |
Omitted |
|
281 |
Certain transfers to be void. |
499 |
|
281A |
Effect of failure to furnish information in respect of properties held benami [Repealed by the Benami Transactions (Prohibition) Act, 1988, w.e.f. 19-5-1988.] |
Repealed |
|
281B |
Provisional attachment to protect revenue in certain cases. |
500 |
|
282 |
Service of notice, generally. |
501 |
|
282A |
Authentication of notices and other documents. |
502 |
|
282B |
Allotment of Document Identification Number [Omitted by the Finance Act, 2011, w.e.f. 1-4- 1990.] |
Omitted |
|
283 |
Service of notice when family is disrupted or firm etc., is dissolved. |
503 |
|
284 |
Service of notice in case of discontinued business. |
504 |
|
285 |
Submission of statement by a non-resident having liaison office. |
505 |
|
285A |
Furnishing of information or documents by an Indian concern in certain cases. |
506 |
|
285B |
Submission of statements by producers of cinematograph films or persons engaged in specified activity. |
507 |
|
285BA |
Obligation to furnish statement of financial transaction or reportable account. |
508 |
|
285BAA |
Obligation to furnish information on transaction of crypto-asset. |
509 |
|
285BB |
Annual information statement. |
510 |
|
286 |
Furnishing of report in respect of international group. |
511 |
|
287 |
Publication of information respecting assessees in certain cases. |
512 |
|
287A |
Appearance by registered valuer in certain matters. |
513 |
|
NEW |
N.A. |
514 |
|
288 |
Appearance by authorised representative. |
515 |
|
288A |
Rounding off of income. |
516 |
|
288B |
Rounding off of amount payable and refundable due. |
516 |
|
289 |
Receipt to be given. |
517 |
|
290 |
Indemnity. |
518 |
|
291 |
Power to tender immunity from prosecution. |
519 |
|
292 |
Cognizance of offences. |
520 |
|
292A |
Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. |
521 |
|
292B |
Return of income, etc., not to be invalid on certain grounds. |
522 |
|
292BB |
Notice deemed to be valid in certain circumstances. |
523 |
|
292C |
Presumption as to assets, books of account, etc. |
524 |
|
292CC |
Authorisation and assessment in case of search or requisition. |
525 |
|
293 |
Bar of suits in civil courts. |
526 |
|
293A |
Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils. |
527 |
|
293B |
Power of Central Government or Board to condone delays in obtaining approval. |
528 |
|
293C |
Power to withdraw approval. |
529 |
|
293D |
Faceless approval or registration. |
532 |
|
294 |
Act to have effect pending legislative provision for charge of tax. |
530 |
|
294A |
Power to make exemption in relation to certain Union territories. |
531 |
|
NEW |
N.A. |
532 |
|
295 |
Power to make rules. |
533 |
|
296 |
Rules and certain notifications to be placed before Parliament. |
534 |
|
297 |
Repeal and Savings. |
536 |
|
298 |
Power to remove difficulties. |
535 |
|
The First Schedule |
Insurance Business. |
XIV |
|
The Second Schedule |
Procedure for recovery of Tax. |
Removed and moved to Rules |
|
The Third Schedule |
Procedure for distraint by assessing officer or tax recovery officer. |
Removed and moved to Rules |
|
The Fourth Schedule |
Part A- Recognised Provident Fund . Part B- Approved Superannuation Fund . Part C- Approved Gratuity Funds. |
XI |
|
The Fifth Schedule |
List of Articles and Things. |
Redundant |
|
The Sixth Schedule |
Omitted by Finance Act, 1972 w.e.f. 1-4-1973. |
Omitted |
|
The Seventh Schedule |
Part A- Minerals Part B- Groups of Associated Minerals. |
XII |
|
The Eigth Schedule |
List of Industrially Backward States and Union Territories. |
Redundant |
|
The Ninth Schedule |
Omitted by The Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 w.e.f. 1-4- 1988. |
Omitted |
|
The Tenth Schedule |
Omitted by The Finance Act, 1999 w.e.f. 1-4-2000. |
Omitted |
|
The Eleventh Schedule |
List of Articles or Things. |
XIII |
|
The Twelfth Schedule |
Processed Minerals and Ores. |
Redundant |
|
The Thirteenth Schedule |
List of Articles or Things. |
Redundant |
|
The Fourteenth Schedule |
List of Articles or Things or Operations. |
Redundant |
For any queries related to this topic or if you encounter any issues with the new Income Tax Act, feel free to contact me:
The author can be reached at varunmukeshgupta96@gmail.com
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