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44DB | Special provision for computing deductions in the case of business reorganization of co-operative banks |
45 | Capital gains |
46 | Capital gains on distribution of assets by companies in liquidation |
46A | Capital gains on purchase by company of its own shares or other specified securities |
47 | Transactions not regarded as transfer |
47A | Withdrawal of exemption in certain cases |
48 | Mode of computation |
49 | Cost with reference to certain modes of acquisition |
50 | Special provision for computation of capital gains in case of depreciable assets |
50A | Special provision for cost of acquisition in case of depreciable asset |
50B | Special provision for computation of capital gains in case of slump sale |
50C | Special provision for full value of consideration in certain cases |
51 | Advance money received |
52 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
53 | [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
54 | Profit on sale of property used for residence |
54A | [OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972] |
54B | Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases |
54C | [OMITTED BY THE FINANCE ACT, 1976, W.E.F. 1-4-1976] |
54D | Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases |
54E | Capital gain on transfer of capital assets not to be charged in certain cases |
54EA | Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities |
54EB | Capital gain on transfer of long-term capital assets not to be charged in certain cases |
54EC | Capital gain not to be charged on investment in certain bonds |
54ED | Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases |
54F | Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house |
54G | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area |
54GA | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone |
54H | Extension of time for acquiring new asset or depositing or investing amount of capital gain |
55 | Meaning of "adjusted", "cost of improvement" and "cost of acquisition" |
55A | Reference to Valuation Officer |
56 | Income from other sources |
57 | Deductions |
58 | Amounts not deductible |
59 | Profits chargeable to tax |
60 | Transfer of income where there is no transfer of assets |
61 | Revocable transfer of assets |
62 | Transfer irrevocable for a specified period |
63 | "Transfer" and "revocable transfer" defined |
64 | Income of individual to include income of spouse, minor child, etc. |
65 | Liability of person in respect of income included in the income of another person |
66 | Total income |
67 | [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
67A | Method of computing a member?s share in income of association of persons or body of individuals |
68 | Cash credits |
69 | Unexplained investments |
69A | Unexplained money, etc. |
69B | Amount of investments, etc., not fully disclosed in books of account |
69C | Unexplained expenditure, etc. |
69D | Amount borrowed or repaid on hundi |
70 | Set off of loss from one source against income from another source under the same head of income |
71 | Set off of loss from one head against income from another |
71A | Transitional provisions for set off of loss under the head "Income from house property" |
71B | Carry forward and set off of loss from house property |
72 | Carry forward and set off of business losses |
72A | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. |
72AA | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases |
72AB | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks |
73 | Losses in speculation business |
73A | Carry forward and set off of losses by specified business |
74 | Losses under the head "Capital gains" |
74A | Losses from certain specified sources falling under the head "income from other sources" |
75 | Losses of firms |
76 | [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
77 | [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
78 | Carry forward and set off of losses in case of change in constitution of firm or on succession |
79 | Carry forward and set off of losses in the case of certain companies |
80 | Submission of return for losses |
80A | Deductions to be made in computing total income |
80AA | [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
80AB | Deductions to be made with reference to the income included in the gross total income |
80AC | Deduction not to be allowed unless return furnished |
80B | Definitions |
80C | Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscripttion to certain equity shares or debentures, etc. |
80CC | [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993] |
80CCA | Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan |
80CCB | Deduction in respect of investment made under Equity Linked Savings Scheme |
80CCC | Deduction in respect of contribution to certain pension funds |
80CCD | Deduction in respect of contribution to pension scheme of Central Government |
80CCE | Limit on deductions under sections 80C, 80CCC and 80CCD |
80CCF | Deduction in respect of subscripttion to long-term infrastructure bonds |
80D | Deduction in respect of medical insurance premia |
80DD | Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability |
80DDB | Deduction in respect of medical treatment, etc. |
80E | Deduction in respect of interest on loan taken for higher education |
80F | [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
80FF | [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981] |
80G | Deduction in respect of donations to certain funds, charitable institutions, etc. |
80GG | Deductions in respect of rents paid |
80GGA | Deduction in respect of certain donations for scientific research or rural development |
80GGB | Deduction in respect of contributions given by companies to political parties |
80GGC | Deductions in respect of contributions given by any person to political parties |
80H | [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976] |
80HH | Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas |
80HHA | Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas |
80HHB | Deduction in respect of profits and gains from projects outside India |
80HHBA | Deduction in respect of profits and gains from housing projects in certain cases |
80HHC | Deduction in respect of profits retained for export business |
80HHD | Deduction in respect of earnings in convertible foreign exchange |
80HHE | Deduction in respect of profits from export of?computer software, etc. |
80HHF | Deduction in respect of profits and gains from export or transfer of film software, etc. |
80I | Deduction in respect of profits and gains from?industrial undertakings after a certain date, etc. |
80IA | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. |
80IAB | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |
80IB | Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings |
80IC | Special provisions in respect of certain undertakings or enterprises in certain special category States |
80ID | Deduction in respect of profits and gains from business of hotels and convention centres in specified area |
80IE | Special provisions in respect of certain undertakings in North-Eastern States |
80J | [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989] |
80JJ | [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
80JJA | Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste |
80JJAA | Deduction in respect of employment of new workmen |
80K | [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
80L | [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
80LA | Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre |
80M | [OMITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004] |
80MM | [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984] |
80N | [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
80O | Deduction in respect of royalties, etc., from certain foreign enterprises |
80P | Deduction in respect of income of co-operative societies |
80Q | Deduction in respect of profits and gains from the business of publication of books |
80QQ | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
80QQA | Deduction in respect of professional income of authors of text books in Indian languages |
80QQB | Deduction in respect of royalty income, etc., of authors of certain books other than text books |
80R | Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. |
80RR | Deduction in respect of professional income from foreign sources in certain cases |
80RRA | Deduction in respect of remuneration received for services rendered outside India |
80RRB | Deduction in respect of royalty on Patents |
80S | [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
80T | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
80TT | [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987] |
80U | Deduction in case of a person with disability |
80V | [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995] |
80VV | [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986] |
80VVA | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
81 to 85C | [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968] |
86 | Share of member of an association of persons or body of individuals in the income of the association or body |
86A | [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] |
87 | Rebate to be allowed in computing income-tax |
87A | [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968] |
88 | Rebate on life insurance premia, contribution to provident fund, etc. |
88A | [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1994] |
88B | [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
88C | [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
88D | [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] |
88E | Rebate in respect of securities transaction tax |
89 | Relief when salary, etc., is paid in arrears or in advance |
89A | [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1983] |
90 | Agreement with foreign countries or specified territories |
90A | Adoption by Central Government of agreements between specified associations for double taxation relief |
91 | Countries with which no agreement exists |
92 | Computation of income from international transaction having regard to arm?s length price |
92A | Meaning of associated enterprise |
92B | Meaning of international transaction |
92C | Computation of arm?s length price |
92CA | Reference to Transfer Pricing Officer |
92CB | Power of Board to make safe harbour rules |
92D | Maintenance and keeping of information and document by persons entering into an international transaction |
92E | Report from an accountant to be furnished by persons entering into international transaction |
92F | Definitions of certain terms relevant to computation of arm?s length price, etc |
93 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents |
94 | Avoidance of tax by certain transactions in securities |
95 to 103 | [OMITTED BY THE FINANCE ACT, 1965, W.E.F. 1-4-1965] |
104 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
105 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
106 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
107 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
107A | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
108 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
109 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
110 | Determination of tax where total income includes income on which no tax is payable |
111 | Tax on accumulated balance of recognised provident fund |
111A | Tax on short-term capital gains in certain cases |
112 | Tax on long-term capital gains |
112A | [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] |
113 | Tax in the case of block assessment of search cases |
114 | [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968] |
115 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
115A | Tax on dividends, royalty and technical service fees in the case of foreign companies |
115AB | Tax on income from units purchased in foreign?currency or capital gains arising from their transfer |
115AC | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
115ACA | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
115AD | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer |
115B | Tax on profits and gains of life insurance business |
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 |
115BBA | Tax on non-resident sportsmen or sports associations |
115BBB | Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds |
115BBC | Anonymous donations to be taxed in certain cases |
115C | Definitions |
115D | Special provision for computation of total income of non-residents |
115E | Tax on investment income and long-term capital gains |
115F | Capital gains on transfer of foreign exchange assets not to be charged in certain cases |
115G | Return of income not to be filed in certain cases |
115H | Benefit under Chapter to be available in certain cases even after the assessee becomes resident |
115I | Chapter not to apply if the assessee so chooses |
115J | Special provisions relating to certain companies |
115JA | Deemed income relating to certain companies |
115JAA | Tax credit in respect of tax paid on deemed income relating to certain companies |
115JB | Special provision for payment of tax by certain companies |
115K | [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
115L | [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
115M | [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
115N | [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998] |
115O | Tax on distributed profits of domestic companies |
115P | Interest payable for non-payment of tax by domestic companies |
115Q | When company is deemed to be in default |
115R | Tax on distributed income to unit holders |
115S | Interest payable for non-payment of tax |
115T | Unit Trust of India or mutual fund to be an assessee in default |
115U | Tax on income in certain cases |
115V | Definitions |
115VA | Computation of profits and gains from the business of operating qualifying ships |
115VB | Operating ships |
115VC | Qualifying company |
115VD | Qualifying ship |
115VE | Manner of computation of income under tonnage tax scheme |
115VF | Tonnage income |
115VG | Computation of tonnage income |
115VH | Calculation in case of joint operation, etc. |
115VI | Relevant shipping income |
115VJ | Treatment of common costs |
115VK | Depreciation |
115VL | General exclusion of deduction and set off, etc. |
115VM | Exclusion of loss |
115VN | Chargeable gains from transfer of tonnage tax assets |
115VO | Exclusion from provisions of section 115JB |
115VP | Method and time of opting for tonnage tax scheme |
115VQ | Period for which tonnage tax option to remain in force |
115VR | Renewal of tonnage tax scheme |
115VS | Prohibition to opt for tonnage tax scheme in certain cases |
115VT | Transfer of profits to Tonnage Tax Reserve Account |
115VU | Minimum training requirement for tonnage tax company |
115VV | Limit for charter in of tonnage |
115VW | Maintenance and audit of accounts |
115VX | Determination of tonnage |
115VY | Amalgamation |
115VZ | Demerger |
115VZA | Effect of temporarily ceasing to operate qualifying ships |
115VZB | Avoidance of tax |
115VZC | Exclusion from tonnage tax scheme |
115W | Definitions |
115WA | Charge of fringe benefit tax |
115WB | Fringe benefits |
115WC | Value of fringe benefits |
115WD | Return of fringe benefits |
115WE | Assessment |
115WF | Best judgment assessment |
115WG | Fringe benefits escaping assessment |
115WH | Issue of notice where fringe benefits have escaped assessment |
115WI | Payment of fringe benefit tax |
115WJ | Advance tax in respect of fringe benefits |
115WK | Interest for default in furnishing return of fringe benefits |
115WKA | Recovery of fringe benefit tax by the employer from the employee |
115WKB | Deemed payment of tax by employee |
115WL | Application of other provisions of this Act |
115WM | Chapter XII-H not to apply after a certain date |
116 | Income-tax authorities |
117 | Appointment of income-tax authorities |
118 | Control of income-tax authorities |
119 | Instructions to subordinate authorities |
120 | Jurisdiction of income-tax authorities |
121 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
121A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
122 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
123 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
124 | Jurisdiction of Assessing Officers |
125 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
125A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
126 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
127 | Power to transfer cases |
128 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
129 | Change of incumbent of an office |
130 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
130A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
131 | Power regarding discovery, production of evidence, etc. |
132 | Search and seizure |
132A | Powers to requisition books of account, etc. |
132B | Application of seized or requisitioned assets |
133 | Power to call for information |
133A | Power of survey |
133B | Power to collect certain information |
134 | Power to inspect registers of companies |
135 | Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner |
136 | Proceedings before income-tax authorities to be judicial proceedings |
137 | [OMITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964] |
138 | Disclosure of information respecting assessees |
139 | Return of income |
139A | Permanent account number |
139B | Scheme for submission of returns through Tax Return Preparers |
139C | Power of Board to dispense with furnishing documents, etc., with the return |
139D | Filing of return in electronic form |
140 | Return by whom to be signed |
140A | Self-assessment |
141 | [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971] |
141A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
142 | Inquiry before assessment |
142A | Estimate by Valuation Officer in certain cases |
143 | Assessment |
144 | Best judgment assessment |
144A | Power of Joint Commissioner to issue directions in certain cases |
144B | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
144C | Reference to dispute resolution panel |
145 | Method of accounting |
145A | Method of accounting in certain cases |
146 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
147 | Income escaping assessment |
148 | Issue of notice where income has escaped assessment |
149 | Time limit for notice |
150 | Provision for cases where assessment is in pursuance of an order on appeal, etc. |
151 | Sanction for issue of notice |
152 | Other provisions |
153 | Time limit for completion of assessments and reassessments |
153A | Assessment in case of search or requisition |
153B | Time limit for completion of assessment under section 153A |
153C | Assessment of income of any other person |
153D | Prior approval necessary for assessment in cases of search or requisition |
154 | Rectification of mistake |
155 | Other amendments |
156 | Notice of demand |
157 | Intimation of loss |
158 | Intimation of assessment of firm |
158A | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
158B | Definitions |
158BA | Assessment of undisclosed income as a result of search |
158BB | Computation of undisclosed income of the block period |
158BC | Procedure for block assessment |
158BD | Undisclosed income of any other person |
158BE | Time limit for completion of block assessment |
158BF | Certain interests and penalties not to be levied or imposed |
158BFA | Levy of interest and penalty in certain cases |
158BG | Authority competent to make the block assessment |
158BH | Application of other provisions of this Act |
158BI | Chapter not to apply after certain date |
159 | Legal representatives |
160 | Representative assessee |
161 | Liability of representative assessee |
162 | Right of representative assessee to recover tax paid |
163 | Who may be regarded as agent |
164 | Charge of tax where share of beneficiaries unknown |
164A | Charge of tax in case of oral trust |
165 | Case where part of trust income is chargeable |
166 | Direct assessment or recovery not barred |
167 | Remedies against property in cases of representative assessees |
167A | Charge of tax in the case of a firm |
167B | Charge of tax where shares of members in association of persons or body of individuals unknown, etc. |
167C | Liability of partners of limited liability partnership in liquidation |
168 | Executors |
169 | Right of executor to recover tax paid |
170 | Succession to business otherwise than on death |
171 | Assessment after partition of a Hindu undivided family |
172 | Shipping business of non-residents |
173 | Recovery of tax in respect of non-resident from his assets |
174 | Assessment of persons leaving India |
174A | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose |
175 | Assessment of persons likely to transfer property to avoid tax |
176 | Discontinued business |
177 | Association dissolved or business discontinued |
178 | Company in liquidation |
179 | Liability of directors of private company in liquidation |
180 | Royalties or copyright fees for literary or artistic work |
180A | Consideration for know-how |
181 | [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989] |
182 | [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
183 | [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
184 | Assessment as a firm |
185 | Assessment when section 184 not complied with |
187 | Change in constitution of a firm |
188 | Succession of one firm by another firm |
188A | Joint and several liability of partners for tax payable by firm |
189 | Firm dissolved or business discontinued |
189A | Provisions applicable to past assessments of firms |
190 | Deduction at source and advance payment |
191 | Direct payment |
192 | Salary |
193 | Interest on securities |
194 | Dividends |
194A | Interest other than "Interest on securities" |
194B | Winnings from lottery or crossword puzzle |
194BB | Winnings from horse race |
194C | Payments to contractors |
194D | Insurance commission |
194E | Payments to non-resident sportsmen or sports associations |
194EE | Payments in respect of deposits under National Savings Scheme, etc. |
194F | Payments on account of repurchase of units by Mutual Fund or Unit Trust of India |
194G | Commission, etc., on the sale of lottery tickets |
194H | Commission or brokerage |
194I | Rent |
194J | Fees for professional or technical services |
194K | Income in respect of units |
194L | Payment of compensation on acquisition of capital asset |
194LA | Payment of compensation on acquisition of certain immovable property |
195 | Other sums |
195A | Income payable "net of tax" |
196 | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations |
196A | Income in respect of units of non-residents |
196B | Income from units |
196C | Income from foreign currency bonds or shares of Indian company |
196D | Income of Foreign Institutional Investors from securities |
197 | Certificate for deduction at lower rate |
197A | No deduction to be made in certain cases |
198 | Tax deducted is income received |
199 | Credit for tax deducted |
200 | Duty of person deducting tax |
200A | Processing of statements of tax deducted at source |
201 | Consequences of failure to deduct or pay |
202 | Deduction only one mode of recovery |
203 | Certificate for tax deducted |
203A | Tax deduction and collection account number |
203AA | Furnishing of statement of tax deducted |
204 | Meaning of "person responsible for paying" |
205 | Bar against direct demand on assessee |
206 | Persons deducting tax to furnish prescribed returns |
206A | Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax |
206AA | Requirement to furnish Permanent Account Number |
206B | [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.E.F. 1-10-1996] |
206C | Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. |
206CA | Tax collection account number |
207 | Liability for payment of advance tax |
208 | Conditions of liability to pay advance tax |
209 | Computation of advance tax |
209A | [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] |
210 | Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer |
211 | Instalments of advance tax and due dates |
212 | [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] |
213 | [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] |
214 | Interest payable by Government |
215 | Interest payable by assessee |
216 | Interest payable by assessee in case of underestimate, etc. |
217 | Interest payable by assessee when no estimate made |
218 | When assessee deemed to be in default |
219 | Credit for advance tax |
220 | When tax payable and when assessee deemed in default |
221 | Penalty payable when tax in default |
222 | Certificate to Tax Recovery Officer |
223 | Tax Recovery Officer by whom recovery is to be effected |
224 | Validity of certificate and cancellation or amendment thereof |
225 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
226 | Other modes of recovery |
227 | Recovery through State Government |
228 | [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989] |
228A | Recovery of tax in pursuance of agreements with foreign countries |
229 | Recovery of penalties, fine, interest and other sums |
230 | Tax clearance certificate |
230A | [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001] |
231 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
232 | Recovery by suit or under other law not affected |
233 | [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971] |
234 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
234A | Interest for defaults in furnishing return of income |
234B | Interest for defaults in payment of advance tax |
234C | Interest for deferment of advance tax |
234D | Interest on excess refund |
235 | [OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972] |
236 | Relief to company in respect of dividend paid out of past taxed profits |
236A | Relief to certain charitable institutions or funds in respect of certain dividends |
237 | Refunds |
238 | Person entitled to claim refund in certain special cases |
239 | Form of claim for refund and limitation |
240 | Refund on appeal, etc. |
241 | [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001] |
242 | Correctness of assessment not to be questioned |
243 | Interest on delayed refunds |
244 | Interest on refund where no claim is needed |
244A | Interest on refunds |
245 | Set off of refunds against tax remaining payable |
245A | Definitions |
245B | Income-tax Settlement Commission |
245BA | Jurisdiction and powers of Settlement Commission |
245BB | Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances |
245BC | Power of Chairman to transfer cases from one Bench to another |
245BD | Decision to be by majority |
245C | Application for settlement of cases |
245D | Procedure on receipt of an application under section 245C |
245DD | Power of Settlement Commission to order provisional attachment to protect revenue |
245E | Power of Settlement Commission to reopen completed proceedings |
245F | Powers and procedure of Settlement Commission |
245G | Inspection, etc., of reports |
245H | Power of Settlement Commission to grant immunity from prosecution and penalty |
245HA | Abatement of proceeding before Settlement Commission |
245HAA | Credit for tax paid in case of abatement of proceedings |
245I | Order of settlement to be conclusive |
245J | Recovery of sums due under order of settlement |
245K | Bar on subsequent application for settlement |
245L | Proceedings before Settlement Commission to be judicial proceedings |
245M | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987] |
245N | Definitions |
245O | Authority for advance rulings |
245P | Vacancies, etc., not to invalidate proceedings |
245Q | Application for advance ruling |
245R | Procedure on receipt of application |
245RR | Appellate authority not to proceed in certain cases |
245S | Applicability of advance ruling |
245T | Advance ruling to be void in certain circumstances |
245U | Powers of the Authority |
245V | Procedure of Authority |
246 | Appealable orders |
246A | Appealable orders before Commissioner (Appeals) |
247 | [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
248 | Appeal by person denying liability to deduct tax in certain cases |
249 | Form of appeal and limitation |
250 | Procedure in appeal |
251 | Powers of the Commissioner (Appeals) |
252 | Appellate Tribunal |
253 | Appeals to the Appellate Tribunal |
254 | Orders of Appellate Tribunal |
255 | Procedure of Appellate Tribunal |
256 | [OMITTED BY THE NATIONAL TAX TRIBUNAL ACT, 2005, WITH EFFECT FROM A DATE YET TO BE NOTIFIED] |
257 | Statement of case to Supreme Court in certain cases |
258 | [OMITTED BY THE NATIONAL TAX TRIBUNAL ACT, 2005, WITH EFFECT FROM A DATE YET TO BE NOTIFIED] |
259 | [OMITTED BY THE NATIONAL TAX TRIBUNAL ACT, 2005, WITH EFFECT FROM A DATE YET TO BE NOTIFIED] |
260 | Decisions of High Court or Supreme Court on the case stated |
260A | Appeal to High Court |
260B | Case before High Court to be heard by not less than two Judges |
261 | Appeal to Supreme Court |
262 | Hearing before Supreme Court |
263 | Revision of orders prejudicial to revenue |
264 | Revision of other orders |
265 | Tax to be paid notwithstanding reference, etc. |
266 | Execution for costs awarded by Supreme Court |
267 | Amendment of assessment on appeal |
268 | Exclusion of time taken for copy |
268A | Filing of appeal or application for reference by income-tax authority |
269 | Definition of "High Court" |
269A | Definitions |
269AB | Registration of certain transactions |
269B | Competent authority |
269C | Immovable property in respect of which proceedings for acquisition may be taken |
269D | Preliminary notice |
269E | Objections |
269F | Hearing of objections |
269G | Appeal against order for acquisition |
269H | Appeal to High Court |
269I | Vesting of property in Central Government |
269J | Compensation |
269K | Payment or deposit of compensation |
269L | Assistance by Valuation Officers |
269M | Powers of competent authority |
269N | Rectification of mistakes |
269O | Appearance by authorised representative or registered valuer |
269P | Statement to be furnished in respect of transfers of immovable property |
269Q | Chapter not to apply to transfers to relatives |
269R | Properties liable for acquisition under this Chapter not to be acquired under other laws |
269RR | Chapter not to apply where transfer of immovable property made after a certain date |
269S | Chapter not to extend to State of Jammu and Kashmir |
269SS | Mode of taking or accepting certain loans and deposits |
269T | Mode of repayment of certain loans or deposits |
269TT | Mode of repayment of Special Bearer Bonds, 1991 |
269U | Commencement of Chapter |
269UA | Definitions |
269UB | Appropriate authority |
269UC | Restrictions on transfer of immovable property |
269UD | Order by appropriate authority for purchase by Central Government of immovable property |
269UE | Vesting of property in Central Government |
269UF | Consideration for purchase of immovable property by Central Government |
269UG | Payment or deposit of consideration |
269UH | Re-vesting of property in the transferor on failure of payment or deposit of consideration |
269UI | Powers of the appropriate authority |
269UJ | Rectification of mistakes |
269UK | Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property |
269UL | Restrictions on registration, etc., of documents in respect of transfer of immovable property |
269UM | Immunity to transferor against claims of transferee for transfer |
269UN | Order of appropriate authority to be final and conclusive |
269UO | Chapter not to apply to certain transfers |
269UP | Chapter not to apply where transfer of immovable property effected after certain date |
270 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
271 | Failure to furnish returns, comply with notices, concealment of income, etc. |
271A | Failure to keep, maintain or retain books of account, documents, etc. |
271AA | Penalty for failure to keep and maintain information and document in respect of international transaction |
271AAA | Penalty where search has been initiated |
271B | Failure to get accounts audited |
271BA | Penalty for failure to furnish report under section 92E |
271BB | Failure to subscribe to the eligible issue of capital |
271C | Penalty for failure to deduct tax at source |
271CA | Penalty for failure to collect tax at source |
271D | Penalty for failure to comply with the provisions of section 269SS |
271E | Penalty for failure to comply with the provisions of section 269T |
271F | Penalty for failure to furnish return of income |
271FA | Penalty for failure to furnish annual information return |
271FB | Penalty for failure to furnish return of fringe benefits |
271G | Penalty for failure to furnish information or document under section 92D |
272 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
272A | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
272AA | Penalty for failure to comply with the provisions of section 133B |
272B | Penalty for failure to comply with the provisions of section 139A |
272BB | Penalty for failure to comply with the provisions of section 203A |
272BBB | Penalty for failure to comply with the provisions of section 206CA |
273 | False estimate of, or failure to pay, advance tax |
273A | Power to reduce or waive penalty, etc., in certain cases |
273AA | Power of Commissioner to grant immunity from penalty |
273B | Penalty not to be imposed in certain cases |
274 | Procedure |
275 | Bar of limitation for imposing penalties |
275A | Contravention of order made under sub-section (3) of section 132 |
275B | Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 |
276 | Removal, concealment, transfer or delivery of property to thwart tax recovery |
276A | Failure to comply with the provisions of sub-sections (1) and (3) of section 178 |
276AA | [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-10-1986] |
276AB | Failure to comply with the provisions of sections 269UC, 269UE and 269UL |
276B | Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B |
276BB | Failure to pay the tax collected at source |
276C | Wilful attempt to evade tax, etc. |
276CC | Failure to furnish returns of income |
276CCC | Failure to furnish return of income in search cases |
276D | Failure to produce accounts and documents |
276DD | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
276E | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
277 | False statement in verification, etc. |
277A | Falsification of books of account or document, etc. |
278 | Abetment of false return, etc. |
278A | Punishment for second and subsequent offences |
278AA | Punishment not to be imposed in certain cases |
278AB | Power of Commissioner to grant immunity from prosecution |
278B | Offences by companies |
278C | Offences by Hindu undivided families |
278D | Presumption as to assets, books of account, etc., in certain cases |
278E | Presumption as to culpable mental state |
279 | Prosecution to be at instance of Chief Commissioner or Commissioner |
279A | Certain offences to be non-cognizable |
279B | Proof of entries in records or documents |
280 | Disclosure of particulars by public servants |
280A TO 280X | [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988] |
280Y | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
280Z | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
280ZA | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
280ZB | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
280ZC | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
280ZD | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
280ZE | [OMITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990] |
281 | Certain transfers to be void |
281A | [REPEALED BY THE BENAMI TRANSACTIONS (PROHIBITION) ACT, 1988, W.E.F. 19-5-1988] |
281B | Provisional attachment to protect revenue in certain cases |
282 | Service of notice generally |
282A | Authentication of notices and other documents |
282B | Allotment of Document Identification Number |
283 | Service of notice when family is disrupted or firm, etc., is dissolved |
284 | Service of notice in the case of discontinued business |
285 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987] |
285A | [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988] |
285B | Submission of statements by producers of cinematograph films |
285BA | Obligation to furnish annual information return |
286 | [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987] |
287 | Publication of information respecting assessees in certain cases |
287A | Appearance by registered valuer in certain matters |
288 | Appearance by authorised representative |
288A | Rounding off of income |
288B | Rounding off amount payable and refund due |
289 | Receipt to be given |
290 | Indemnity |
291 | Power to tender immunity from prosecution |
292 | Cognizance of offences |
292A | Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply |
292B | Return of income, etc., not to be invalid on certain grounds |
292BB | Notice deemed to be valid in certain circumstances |
292C | Presumption as to assets, books of account, etc. |
293 | Bar of suits in civil courts |
293A | Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils |
293B | Power of Central Government or Board to condone delays in obtaining approval |
293C | Power to withdraw approval |
294 | Act to have effect pending legislative provision for charge of tax |
294A | Power to make exemption, etc., in relation to certain Union territories |
295 | Power to make rules |
296 | Rules and certain notifications to be placed before Parliament |
297 | Repeals and savings |
298 | Power to remove difficulties |
SCH I | First Schedule |
SCH II | Second Schedule |
SCH III | Third Schedule |
SCH IV | Fourth Schedule |
SCH V | Fifth Schedule |
SCH VI | Sixth Schedule |
SCH VII | Seventh Schedule |
SCH VIII | Eighth Schedule |
SCH IX | Ninth Schedule |
SCH X | Tenth Schedule |
SCH XI | Eleventh Schedule |
SCH XII | Twelfth Schedule |
SCH XIII | Thirteenth Schedule |
SCH XIV | Fourteenth Schedule |
. | APPENDIX |