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Discussion > Students >

ALL Section of Income Tax

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CA Final Nov 2010

[ Scorecard : 2094]
Posted On 26 August 2009 at 09:15 Report Abuse

ALL INCOME TAX SECTIONS

1    Short title, extent and commencement
2    Definitions
3    “Previous year” defined

4    Charge of income-tax
5    Scope of total income
5A    Apportionment of income between spouses governed by Portuguese Civil Code
6    Residence in India
7    Income deemed to be received
8    Dividend income
9    Income deemed to accrue or arise in India

10    Incomes not included in total income
10A    Special provision in respect of newly established undertakings in free trade zone, etc
10AA    Special provisions in respect of newly established Units in Special Economic Zones
10B    Special provisions in respect of newly established hundred per cent export-oriented undertakings
10BA    Special provisions in respect of export of certain articles or things
10BB    Meaning of computer programmes in certain cases
10C    Special provision in respect of certain industrial undertakings in North-Eastern Region
11    Income from property held for charitable or religious purposes
12    Income of trusts or institutions from contributions
12A    Conditions for applicability of sections 11 and 12
12AA    Procedure for registration
13    Section 11 not to apply in certain cases
13A    Special provision relating to incomes of political parties

14    Heads of income
14A    Expenditure incurred in relation to income not includible in total income

15    Salaries
16    Deductions from salaries
17    “Salary”, “perquisite” and “profits in lieu of salary” defined

18    [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
19    [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
20    [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
21    [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]

22    Income from house property
23    Annual value how determined
24    Deductions from income from house property
25    Amounts not deductible from income from house property
25A    Special provision for cases where unrealised rent allowed as deduction is realised subsequently
25AA    Unrealised rent received subsequently to be charged to income-tax
25B    Special provision for arrears of rent received
26    Property owned by co-owners
27    “Owner of house property”, “annual charge”, etc., defined

28    Profits and gains of business or profession
29    Income from profits and gains of business or profession, how computed
30    Rent, rates, taxes, repairs and insurance for buildings
31    Repairs and insurance of machinery, plant and furniture
32    Depreciation
32A    Investment allowance
32AB    Investment deposit account
33    Development rebate
33A    Development allowance
33AB    Tea development account, coffee development account and rubber development account
33ABA    Site Restoration Fund
33AC    Reserves for shipping business
33B    Rehabilitation allowance
34    Conditions for depreciation allowance and development rebate
34A    Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
35    Expenditure on scientific research
35A    Expenditure on acquisition of patent rights or copyrights
35AB    Expenditure on know-how
35ABB    Expenditure for obtaining licence to operate telecommunication services
35AC    Expenditure on eligible projects or schemes
35B    [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
35C    [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
35CC    [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
35CCA    Expenditure by way of payment to associations and institutions for carrying out rural development programmes
35CCB    Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
35D    Amortisation of certain preliminary expenses
35DD    Amortisation of expenditure in case of amalgamation or demerger
35DDA    Amortisation of expenditure incurred under voluntary retirement scheme
35E    Deduction for expenditure on prospecting, etc., for certain minerals
36    Other deductions
37    General
38    Building, etc., partly used for business, etc., or not exclusively so used
39    [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
40    Amounts not deductible
40A    Expenses or payments not deductible in certain circumstances
41    Profits chargeable to tax
42    Special provision for deductions in the case of business for prospecting, etc., for mineral oil
43    Definitions of certain terms relevant to income from profits and gains of business or profession
43A    Special provisions consequential to changes in rate of exchange of currency
43B    Certain deductions to be only on actual payment
43C    Special provision for computation of cost of acquisition of certain assets
43D    Special provision in case of income of public financial institutions, public companies, etc.
44    Insurance business
44A    Special provision for deduction in the case of trade, professional or similar association
44AA    Maintenance of accounts by certain persons carrying on profession or business
44AB    Audit of accounts of certain persons carrying on business or profession
44AC    [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
44AD    Special provision for computing profits and gains of business of civil construction, etc.
44AE    Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
44AF    Special provisions for computing profits and gains of retail business
44B    Special provision for computing profits and gains of shipping business in the case of non-residents
44BB    Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
44BBA    Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
44BBB    Special provision for computing profits and gains of foreign companies, engaged in the business of civil construction, etc., in certain turnkey power projects
44C    Deduction of head office expenditure in the case of non-residents
44D    Special provisions for computing income by way of royalties, etc., in the case of foreign companies
44DA    Special provision for computing income by way of royalties, etc., in case of non-residents
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
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
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    [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
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
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    [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
115WL    Application of other provisions of this Act

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]
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.

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 and sub-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
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
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    Effect to the decisions of Supreme Court and of the National Tax Tribunal

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
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
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
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
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
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
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

Please revert back 

 

 



Total thanks : 10 times

Online classes for CA CS CMA



N.Naveena Maheswara Rao
Assistant manager for accounts

[ Scorecard : 1075]
Posted On 26 August 2009 at 10:49

 

Good work 

Thanks for sharing





md fathah
Student

[ Scorecard : 278]
Posted On 26 August 2009 at 11:22

 Thank you very much for sharing




OMPRAKASH MISHRA
Chartered Accountant

[ Scorecard : 23]
Posted On 26 August 2009 at 12:00

thanks for sharing the same




Member (Account Deleted)


[ Scorecard : 190]
Posted On 26 August 2009 at 13:07




VARUN
PCC STUDENT

[ Scorecard : 523]
Posted On 26 August 2009 at 13:19

thanx for sharing ...




CA Suresh kolluru
CA,CS,M.com

[ Scorecard : 159]
Posted On 26 August 2009 at 14:11

Nice




Member (Account Deleted)

[ Scorecard : 628]
Posted On 26 August 2009 at 15:00

good work!!!!!!!!!!!!!!!!!!!!




M@ni$h $h@rm@ (Kolkata)
CA Final Nov 2010

[ Scorecard : 2094]
Posted On 26 August 2009 at 15:14

 

Thanks to all   who  replied

 

Keep urself updated

 

Bye




Davis Manual
Articled Trainee

[ Scorecard : 25]
Posted On 26 August 2009 at 15:19

nice work
congrats for being updated



There are 35 Replies to this message








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