Income-tax Act, 1961

Section - 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc , in certain turnkey power projects

Section - 44BBC - Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents

Section - 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.....

Section - 44C - Deduction of head office expenditure in the case of non-residents

Section - 44D - Special provisions for computing income by way of royalties, etc , in the case of foreign companies

Section - 44DA - Special provision for computing income by way of royalÂties, etc , in case of non-residents

Section - 44DB - Special provision for computing deductions in the case of business reorganization of co-operative banks

Section - 45 - Capital gains

Section - 46 - Capital gains on distribution of assets by companies in liquidaÂtion

Section - 46A - Capital gains on purchase by company of its own shares or other specified securities

Section - 47 - Transactions not regarded as transfer

Section - 47A - Withdrawal of exemption in certain cases

Section - 48 - Mode of computation

Section - 49 - Cost with reference to certain modes of acquisition

Section - 50 - Special provision for computation of capital gains in case of depreciable assets

Section - 50A - Special provision for cost of acquisition in case of depreciable asset

Section - 50AA - Special provision for computation of capital gains in case of Market Linked Debenture

Section - 50B - Special provision for computation of capital gains in case of slump sale

Section - 50C - Special provision for full value of consideration in certain cases

Section - 50CA - Special provision for full value of consideration for transfer of share other than quoted share

Section - 50D - Fair market value deemed to be full value of consideration in certain cases

Section - 51 - Advance money received

Section - 52 - Consideration for transfer in cases of understatement

Section - 53 - Exemption of capital gains from a residential house

Section - 54 - Profit on sale of property used for residence

Section - 54A - Relief of tax on capital gains in certain cases

Section - 54B - Capital gain on transfer of land used for agricultural purÂposes not to be charged in certain cases

Section - 54C - Capital gain on transfer of jewellery held for personal use not to be charged in certain cases

Section - 54D - Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases

Section - 54E - Capital gain on transfer of capital assets not to be charged in certain cases

Section - 54EA - Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities

Section - 54EB - Capital gain on transfer of long-term capital assets not to be charged in certain cases

Section - 54EC - Capital gain not to be charged on investment in certain bonds

Section - 54ED - Capital gain on transfer of certain listed securities or unit not to be charged in certain cases

Section - 54EE - Capital gain not to be charged on investment in units of a specified fund

Section - 54F - Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house

Section - 54G - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area

Section - 54GA - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone

Section - 54GB - Capital gain on transfer of residential property not to be charged in certain cases

Section - 54H - Extension of time for acquiring new asset or depositing or investing amount of capital gain

Section - 55 - Meaning of â€œadjustedâ€, â€œcost of improvementâ€ and â€œcost of acquisiÂtionâ€

Section - 55A - Reference to Valuation Officer

Section - 56 - Income from other sources

Section - 57 - Deductions

Section - 58 - Amounts not deductible

Section - 59 - Profits chargeable to tax

Section - 60 - Transfer of income where there is no transfer of assets

Section - 61 - Revocable transfer of assets

Section - 62 - Transfer irrevocable for a specified period

Section - 63 - â€œTransferâ€ and â€œrevocable transferâ€ defined

Section - 64 - Income of individual to include income of spouse, minor child, etc

Section - 65 - Liability of person in respect of income included in the income of another person

Section - 66 - Total income

Section - 67 - Method of computing a partnerâ€™s share in the income of the firm

Section - 67A - Method of computing a memberâ€™s share in income of associÂation of persons or body of individuals

Section - 68 - Cash credits

Section - 69 - Unexplained investments

Section - 69A - Unexplained money, etc

Section - 69B - Amount of investments, etc , not fully disclosed in books of account

Section - 69C - Unexplained expenditure, etc

Section - 69D - Amount borrowed or repaid on hundi

Section - 70 - Set off of loss from one source against income from another source under the same head of income

Section - 71 - Set off of loss from one head against income from anothÂer

Section - 71A - Transitional provisions for set off of loss under the head â€œIncome from house propertyâ€

Section - 71B - Carry forward and set off of loss from house property

Section - 72 - Carry forward and set off of business losses

Section - 72A - Provisions relating to carry forward and set off of accumuÂlated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc

Section - 72AA - Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases

Section - 72AB - Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks

Section - 73 - Losses in speculation business

Section - 73A - Carry forward and set off of losses by specified business

Section - 74 - Losses under the head â€œCapital gainsâ€

Section - 74A - Losses from certain specified sources falling under the head â€œIncome from other sourcesâ€

Section - 75 - Losses of firms

Section - 78 - Carry forward and set off of losses in case of change in constiÂtution of firm or on succession

Section - 79 - Carry forward and set off of losses in case of certain companies

Section - 79A - No set off of losses consequent to search, requisition and survey

Section - 80 - Submission of return for losses

Section - 80A - Deductions to be made in computing total income

Section - 80AA - Computation of deduction under section 80M

Section - 80AB - Deductions to be made with reference to the income included in the gross total income

Section - 80AC - Deduction not to be allowed unless return furnished

Section - 80B - Definitions

Section - 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc

Section - 80CC - Deduction in respect of investment in certain new shares

Section - 80CCA - Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan

Section - 80CCB - Deduction in respect of investment made under Equity Linked Savings Scheme

Section - 80CCC - Deduction in respect of contribution to certain pension funds

Section - 80CCD - Deduction in respect of contribution to pension scheme of Central Govern-ment

Section - 80CCE - Limit on deductions under sections 80C, 80CCC and 80CCD

Section - 80CCF - Deduction in respect of subscription to long-term infraÂstructure bonds

Section - 80CCG - Deduction in respect of investment made under an equity savings scheme

Section - 80CCH - Deduction in respect of contribution to Agnipath Scheme

Section - 80D - Deduction in respect of health insurance premia

Section - 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability

Section - 80DDB - Deduction in respect of medical treatment, etc

Section - 80E - Deduction in respect of interest on loan taken for higher educaÂtion

Section - 80EE - Deduction in respect of interest on loan taken for residential house property

Section - 80EEA - Deduction in respect of interest on loan taken for certain house property

Section - 80EEB - Deduction in respect of purchase of electric vehicle

Section - 80F - Deduction in respect of educational expenses in certain cases

Section - 80FF - Deduction in respect of expenses on higher education in certain cases

Section - 80G - Deduction in respect of donations to certain funds, charitable institutions, etc

Section - 80GG - Deductions in respect of rents paid

Section - 80GGA - Deduction in respect of certain donations for scientific reÂsearch or rural development

Section - 80GGB - Deduction in respect of contributions given by companies to political parties

Section - 80GGC - Deduction in respect of contributions given by any person to political parties

Section - 80H - Deduction in case of new industrial undertakings employing disÂplaced persons, etc

Section - 80HH - Deduction in respect of profits and gains from newly estabÂlished industrial undertakings or hotel business in backward areas

Section - 80HHA - Deduction in respect of profits and gains from newly estabÂlished small-scale industrial undertakings in certain areas

Section - 80HHB - Deduction in respect of profits and gains from projects outÂside India

Section - 80HHBA - Deduction in respect of profits and gains from housing projects in certain cases

Section - 80HHC - Deduction in respect of profits retained for export business

Section - 80HHD - Deduction in respect of earnings in convertible foreign exÂchange

Section - 80HHE - Deduction in respect of profits from export of computer software, etc

Section - 80HHF - Deduction in respect of profits and gains from export or transfer of film software, etc

Section - 80-I - Deduction in respect of profits and gains from industrial undertakings after a certain date, etc

Section - 80-IA - Deductions in respect of profits and gains from indusÂtrial undertakings or enterprises engaged in infrastructure development, etc

Section - 80-IAB - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone

Section - 80-IAC - Special provision in respect of specified business

Section - 80-IB - Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings

Section - 80-IBA - Deductions in respect of profits and gains from housing projects

Section - 80-IC - Special provisions in respect of certain undertakings or enterprises in certain special category States

Section - 80-ID - Deduction in respect of profits and gains from business of hotels and convention centres in specified area

Section - 80-IE - Special provisions in respect of certain undertakings in North-Eastern States

Section - 80J - Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases

Section - 80JJ - Deduction in respect of profits and gains from business of poultry farming

Section - 80JJA - Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste

Section - 80JJAA - Deduction in respect of employment of new employees

Section - 80K - Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel busiÂness

Section - 80L - Deductions in respect of interest on certain securities, dividends, etc

Section - 80LA - Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre

Section - 80M - Deduction in respect of certain inter-corporate dividends

Section - 80MM - Deduction in the case of an Indian company in respect of royalÂties, etc , received from any concern in India

Section - 80N - Deduction in respect of dividends received from certain foreign companies

Section - 80-O - Deduction in respect of royalties, etc , from certain forÂeign enterprises

Section - 80P - Deduction in respect of income of co-operative societies

Section - 80PA - Deduction in respect of certain income of Producer Companies

Section - 80Q - Deduction in respect of profits and gains from the business of publication of books

Section - 80QQ - Deduction in respect of profits and gains from the business of publication of books

Section - 80QQA - Deduction in respect of professional income of authors of text books in Indian languages

Section - 80QQB - Deduction in respect of royalty income, etc , of authors of certain books other than text-books

Section - 80R - Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc

Section - 80RR - Deduction in respect of professional income from foreign sources in certain cases

Section - 80RRA - Deduction in respect of remuneration received for services rendered outside India

Section - 80RRB - Deduction in respect of royalty on patents

Section - 80S - Deduction in respect of compensation for termination of managing agency, etc , in the case of assessees other than companies

Section - 80T - Deduction in respect of long-term capital gains in the case of assessees other than companies

Section - 80TT - Deduction in respect of winnings from lottery

Section - 80TTA - Deduction in respect of interest on deposits in savings account

Section - 80TTB - Deduction in respect of interest on deposits in case of senior citizens

Section - 80U - Deduction in case of a person with disability

Section - 80V - Deduction from gross total income of the parent in certain cases

Section - 80VV - Deduction in respect of expenses incurred in connection with certain proceedings under the Act

Section - 80VVA - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988

Section - 81 to 85C - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE

Section - 86 - Share of member of an association of persons or body of indiÂviduals in the income of the association or body

Section - 86A - Deduction from tax on certain securities

Section - 87 - Rebate to be allowed in computing income-tax

Section - 87A - Rebate of income-tax in case of certain individuals

Section - 88 - Rebate on life insurance premia, contribution to provident fund, etc

Section - 88A - Rebate in respect of investment in certain new shares or units

Section - 88B - Rebate of income-tax in case of individuals of sixty-five years or above

Section - 88C - Rebate of income-tax in case of women below sixty-five years

Section - 88D - Rebate of income-tax in case of certain individuals

Section - 88E - Rebate in respect of securities transaction tax

Section - 89 - Relief when salary, etc , is paid in arrears or in advance

Section - 89A - Relief from taxation in income from retirement benefit account maintained in a notified country

Section - 90 - Agreement with foreign countries or specified territories

Section - 90A - Adoption by Central Government of agreement between specified associations for double taxation relief

Section - 91 - Countries with which no agreement exists

Section - 92 - Computation of income from international transaction having regard to armâ€™s length price

Section - 92A - Meaning of associated enterprise

Section - 92B - Meaning of international transaction

Section - 92BA - Meaning of specified domestic transaction

Section - 92C - Computation of armâ€™s length price

Section - 92CA - Reference to Transfer Pricing Officer

Section - 92CB - Power of Board to make safe harbour rules

Section - 92CC - Advance pricing agreement

Section - 92CD - Effect to advance pricing agreement

Section - 92CE - Secondary adjustment in certain cases

Section - 92D - Maintenance, keeping and furnishing of information and document by certain persons

Section - 92E - Report from an accountant to be furnished by persons enterÂing into international transaction or specified domestic transaction

Section - 92F - Definitions of certain terms relevant to computation of armâ€™s length price, etc

Section - 93 - Avoidance of income-tax by transactions resulting in transfer of income to non-residents

Section - 94 - Avoidance of tax by certain transactions in securities

Section - 94A - Special measures in respect of transactions with persons located in notified jurisdictional area

Section - 94B - Limitation on interest deduction in certain cases

Section - 95 - Applicability of General Anti-Avoidance Rule

Section - 96 - Impermissible avoidance arrangement

Section - 97 - Arrangement to lack commercial substance

Section - 98 - Consequences of impermissible avoidance arrangement

Section - 99 - Treatment of connected person and accommodating party

Section - 100 - Application of this Chapter

Section - 101 - Framing of guidelines

Section - 102 - Definitions

Section - 104 - Income-tax on undistributed income of certain companies

Section - 105 - Special provisions for certain companies

Section - 106 - Period of limitation for making orders under section 104

Section - 107 - Approval of Inspecting Assistant Commissioner for orders under section 104

Section - 107A - Reduction of minimum distribution in certain cases

Section - 108 - Savings for company in which public are substantially interested

Section - 109 - â€œDistributable incomeâ€, â€œinvestment companyâ€ and â€œstatutory percentageâ€ defined

Section - 110 - Determination of tax where total income includes income on which no tax is payable

Section - 111 - Tax on accumulated balance of recognised provident fund

Section - 111A - Tax on short-term capital gains in certain cases

Section - 112 - Tax on long-term capital gains

Section - 112A - Tax on long-term capital gains in certain cases

Section - 113 - Tax in the case of block assessment of search cases

Section - 114 - Tax on capital gains in cases of assessees other than companies

Section - 115 - Tax on capital gains in case of companies

Section - 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies

Section - 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer

Section - 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

Section - 115ACA - Tax on income from Global depository receipts purchased in forÂeign currency or capital gains arising from their transfer

Section - 115AD - Tax on income of Foreign Institutional Investors from securiÂties or capital gains arising from their transfer

Section - 115B - Tax on profits and gains of life insurance business

Section - 115BA - Tax on income of certain manufacturing domestic companies

Section - 115BAA - Tax on income of certain domestic companies

Section - 115BAB - Tax on income of new manufacturing domestic companies

Section - 115BAC - Tax on income of individuals , Hindu undivided family and others

Section - 115BAD - Tax on income of certain resident co-operative societies

Section - 115BAE - Tax on income of certain new manufacturing co-operative societies

Section - 115BB - Tax on winnings from lotteries, crossword puzzles, races inÂcluding horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever

Section - 115BBA - Tax on non-resident sportsmen or sports associations

Section - 115BBB - Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds

Section - 115BBC - Anonymous donations to be taxed in certain cases

Section - 115BBD - Tax on certain dividends received from foreign companies

Section - 115BBDA - Tax on certain dividends received from domestic companies

Section - 115BBE - Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D

Section - 115BBF - Tax on income from patent

Section - 115BBG - Tax on income from transfer of carbon credits

Section - 115BBH - Tax on income from virtual digital asset

Section - 115BBI - Specified income of certain institutions

Section - 115BBJ - Tax on winnings from online games

Section - 115C - Definitions

Section - 115D - Special provision for computation of total income of non-residents

Section - 115E - Tax on investment income and long-term capital gains

Section - 115F - Capital gains on transfer of foreign exchange assets not to be charged in certain cases

Section - 115G - Return of income not to be filed in certain cases

Section - 115H - Benefit under Chapter to be available in certain cases even after the assessee becomes resident

Section - 115-I - Chapter not to apply if the assessee so chooses

Section - 115J - Special provisions relating to certain companies

Section - 115JA - Deemed income relating to certain companies

Section - 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies

Section - 115JB - Special provision for payment of tax by certain companies

Section - 115JC - Special provisions for payment of tax by certain persons other than a company

Section - 115JD - Tax credit for alternate minimum tax

Section - 115JE - Application of other provisions of this Act

Section - 115JEE - Application of this Chapter to certain persons

Section - 115JF - Interpretation in this Chapter

Section - 115JG - Conversion of an Indian branch of foreign company into subsidiary Indian company

Section - 115JH - Foreign company said to be resident in India

Section - 115K - Special provision for computation of income in certain cases

Section - 115L - Return of income not to be filed in certain cases

Section - 115M - Special provision for disallowance of deductions and rebate of income-tax

Section - 115N - Bar of proceedings in certain cases

Section - 115-O - Tax on distributed profits of domestic companies

Section - 115P - Interest payable for non-payment of tax by domestic companies

Section - 115Q - When company is deemed to be in default

Section - 115QA - Tax on distributed income to shareholders

Section - 115QB - Interest payable for non-payment of tax by company

Section - 115QC - When company is deemed to be assessee in default

Section - 115R - Tax on distributed income to unit holders

Section - 115S - Interest payable for non-payment of tax

Section - 115T - Unit trust of India or mutual fund to be an assessee in default

Section - 115TA - Tax on distributed income to investors

Section - 115TB - Interest payable for non-payment of tax

Section - 115TC - Securitisation trust to be assessee in default

Section - 115TCA - Tax on income from securitisation trusts

Section - 115TD - Tax on accreted income

Section - 115TE - Interest payable for non-payment of tax by specified person

Section - 115TF - When specified person is deemed to be assessee in default

Section - 115U - Tax on income in certain cases

Section - 115UA - Tax on income of unit holder and business trust

Section - 115UB - Tax on income of investment fund and its unit holders

Section - 115V - Definitions

Section - 115VA - Computation of profits and gains from the business of operating qualifying ships

Section - 115VB - Operating ships

Section - 115VC - Qualifying company

Section - 115VD - Qualifying ship

Section - 115VE - Manner of computation of income under tonnage tax scheme

Section - 115VF - Tonnage income

Section - 115VG - Computation of tonnage income

Section - 115VH - Calculation in case of joint operation, etc

Section - 115V-I - Relevant shipping income

Section - 115VJ - Treatment of common costs

Section - 115VK - Depreciation

Section - 115VL - General exclusion of deduction and set off, etc

Section - 115VM - Exclusion of loss

Section - 115VN - Chargeable gains from transfer of tonnage tax assets

Section - 115V-O - Exclusion from provisions of section 115JB

Section - 115VP - Method and time of opting for tonnage tax scheme

Section - 115VQ - Period for which tonnage tax option to remain in force

Section - 115VR - Renewal of tonnage tax scheme

Section - 115VS - Prohibition to opt for tonnage tax scheme in certain cases

Section - 115VT - Transfer of profits to Tonnage Tax Reserve Account

Section - 115VU - Minimum training requirement for tonnage tax company

Section - 115VV - Limit for charter in of tonnage

Section - 115VW - Maintenance and audit of accounts

Section - 115VX - Determination of tonnage

Section - 115VY - Amalgamation

Section - 115VZ - Demerger

Section - 115VZA - Effect of temporarily ceasing to operate qualifying ships

Section - 115VZB - Avoidance of tax

Section - 115VZC - Exclusion from tonnage tax scheme

Section - 115W - Definitions

Section - 115WA - Charge of fringe benefit tax

Section - 115WB - Fringe benefits

Section - 115WC - Value of fringe benefits

Section - 115WD - Return of fringe benefits

Section - 115WE - Assessment

Section - 115WF - Best judgment assessment

Section - 115WG - Fringe benefits escaping assessment

Section - 115WH - Issue of notice where fringe benefits have escaped assessment

Section - 115WI - Payment of fringe benefit tax

Section - 115WJ - Advance tax in respect of fringe benefits

Section - 115WK - Interest for default in furnishing return of fringe benefits

Section - 115WKA - Recovery of fringe benefit tax by the employer from the employee

Section - 115WKB - Deemed payment of tax by employee

Section - 115WL - Application of other provisions of this Act

Section - 115WM - Chapter XII-H not to apply after a certain date

Section - 116 - Income-tax authorities

Section - 117 - Appointment of income-tax authorities

Section - 118 - Control of income-tax authorities

Section - 119 - Instructions to subordinate authorities

Section - 119A - Taxpayerâ€™s Charter

Section - 120 - Jurisdiction of income-tax authorities

Section - 121 - Jurisdiction of Commissioners

Section - 121A - Jurisdiction of Commissioners Appeals

Section - 122 - Jurisdiction of Appellate Assistant Commissioners

Section - 123 - Jurisdiction of Inspecting Assistant Commissioners

Section - 124 - Jurisdiction of Assessing Officers

Section - 125 - Powers of Commissioner respecting specified areas, cases, perÂsons, etc

Section - 125A - Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer

Section - 126 - Powers of Board respecting specified area, classes of persons or incomes

Section - 127 - Power to transfer cases

Section - 128 - Functions of Inspectors of Income-tax

Section - 129 - Change of incumbent of an office

Section - 130 - Faceless jurisdiction of income-tax authorities

Section - 130A - Income-tax Officer competent to perform any function or funcÂtions

Section - 131 - Power regarding discovery, production of evidence, etc

Section - 132 - Search and seizure

Section - 132A - Powers to requisition books of account, etc

Section - 132B - Application of seized or requisitioned assets

Section - 133 - Power to call for information

Section - 133A - Power of survey

Section - 133B - Power to collect certain information

Section - 133C - Power to call for information by prescribed income-tax authority

Section - 134 - Power to inspect registers of companies

Section - 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

Section - 135A - Faceless collection of information

Section - 136 - Proceedings before income-tax authorities to be judicial proceedÂings

Section - 137 - Disclosure of information prohibited

Section - 138 - Disclosure of information respecting assessees

Section - 139 - Return of income

Section - 139A - Permanent account number

Section - 139AA - Quoting of Aadhaar number

Section - 139B - Scheme for submission of returns through Tax Return Preparers

Section - 139C - Power of Board to dispense with furnishing documents, etc , with return

Section - 139D - Filing of return in electronic form

Section - 140 - Return by whom to be verified

Section - 140A - Self-assessment

Section - 140B - Tax on updated return

Section - 141 - Provisional assessment

Section - 141A - Provisional assessment for refund

Section - 142 - Inquiry before assessment

Section - 142A - Estimation of value of assets by Valuation Officer

Section - 142B - Faceless inquiry or Valuation

Section - 143 - Assessment

Section - 144 - Best judgment assessment

Section - 144A - Power of Joint Commissioner to issue directions in cerÂtain cases

Section - 144B - Faceless Assessment

Section - 144BA - Reference to Principal Commissioner or Commissioner in certain cases

Section - 144C - Reference to dispute resolution panel

Section - 145 - Method of accounting

Section - 145A - Method of accounting in certain cases

Section - 145B - Taxability of certain income

Section - 146 - Reopening of assessment at the instance of the assessee

Section - 147 - Income escaping assessment

Section - 148 - Issue of notice where income has escaped assessment

Section - 148A - Procedure before issuance of notice under section 148

Section - 148B - Prior approval for assessment, reassessment or recomputation in certain cases

Section - 149 - Time limit for notices under sections 148 and 148A

Section - 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc

Section - 151 - Sanction for issue of notice

Section - 151A - Faceless assessment of income escaping assessment

Section - 152 - Other provisions

Section - 153 - Time limit for completion of assessment, reassessment and recomputation

Section - 153A - Assessment in case of search or requisition

Section - 153B - Time limit for completion of assessment under section 153A

Section - 153C - Assessment of income of any other person

Section - 153D - Prior approval necessary for assessment in cases of search or requisition

Section - 154 - Rectification of mistake

Section - 155 - Other amendments

Section - 156 - Notice of demand

Section - 156A - Modification and revision of notice in certain cases

Section - 157 - Intimation of loss

Section - 157A - Faceless rectification, amendments and issuance of notice or intimation

Section - 158 - Intimation of assessment of firm

Section - 158A - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

Section - 158AA - Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

Section - 158AB - Procedure where an identical question of law is pending before High Courts or Supreme Court

Section - 158B - Definitions

Section - 158BA - Assessment of total undisclosed income as a result of search

Section - 158BB - Computation of total undisclosed income of block period

Section - 158BC - Procedure for block assessment

Section - 158BD - Undisclosed income of any other person

Section - 158BE - Time-limit for completion of block assessment

Section - 158BF - Certain interests and penalties not to be levied or imposed

Section - 158BFA - Levy of interest and penalty in certain cases

Section - 158BG - Authority competent to make assessment of block period

Section - 158BH - Application of other provisions of this Act

Section - 158BI - Chapter not to apply in certain circumstances

Section - 159 - Legal representatives

Section - 160 - Representative assessee

Section - 161 - Liability of representative assessee

Section - 162 - Right of representative assessee to recover tax paid

Section - 163 - Who may be regarded as agent

Section - 164 - Charge of tax where share of beneficiaries unknown

Section - 164A - Charge of tax in case of oral trust

Section - 165 - Case where part of trust income is chargeable

Section - 166 - Direct assessment or recovery not barred

Section - 167 - Remedies against property in cases of representative assessees

Section - 167A - Charge of tax in the case of a firm

Section - 167B - Charge of tax where shares of members in association of persons or body of individuals unknown, etc

Section - 167C - Liability of partners of limited liability partnership in liquidation

Section - 168 - Executors

Section - 169 - Right of executor to recover tax paid

Section - 170 - Succession to business otherwise than on death

Section - 170A - Effect of order of tribunal or court in respect of business reorganisation

Section - 171 - Assessment after partition of a Hindu undivided family

Section - 172 - Shipping business of non-residents

Section - 173 - Recovery of tax in respect of non-resident from his assets

Section - 174 - Assessment of persons leaving India

Section - 174A - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose

Section - 175 - Assessment of persons likely to transfer property to avoid tax

Section - 176 - Discontinued business

Section - 177 - Association dissolved or business discontinued

Section - 178 - Company in liquidation

Section - 179 - Liability of directors of private company ***

Section - 180 - Royalties or copyright fees for literary or artistic work

Section - 180A - Consideration for know-how

Section - 181 - Omitted by the Finance Act, 1988, w.e.f. 1-4-1989

Section - 182 - Assessment of registered firms

Section - 183 - Assessment of unregistered firms

Section - 184 - Assessment as a firm

Section - 185 - Assessment when section 184 not complied with

Section - 187 - Change in constitution of a firm

Section - 188 - Succession of one firm by another firm

Section - 188A - Joint and several liability of partners for tax payable by firm

Section - 189 - Firm dissolved or business discontinued

Section - 189A - Provisions applicable to past assessments of firms

Section - 190 - Deduction at source and advance payment

Section - 191 - Direct payment

Section - 192 - Salary

Section - 192A - Payment of accumulated balance due to an employee

Section - 193 - Interest on securities

Section - 194 - Dividends

Section - 194A - Interest other than â€œInterest on securitiesâ€

Section - 194B - Winnings from lottery or crossword puzzle , etc

Section - 194BA - Winnings from online games

Section - 194BB - Winnings from horse race

Section - 194C - Payments to contractors

Section - 194D - Insurance commission

Section - 194DA - Payment in respect of life insurance policy

Section - 194E - Payments to non-resident sportsmen or sports associations

Section - 194EE - Payments in respect of deposits under National Savings Scheme, etc

Section - 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India

Section - 194G - Commission, etc , on sale of lottery tickets

Section - 194H - Commission or brokerage

Section - 194-I - Rent

Section - 194-IA - Payment on transfer of certain immovable property other than agricultural land

Section - 194-IB - Payment of rent by certain individuals or Hindu undivided family

Section - 194-IC - Payment under specified agreement

Section - 194J - Fees for professional or technical services

Section - 194K - Income in respect of units

Section - 194L - Payment of compensation on acquisition of capital asset

Section - 194LA - Payment of compensation on acquisition of certain immovaÂble property

Section - 194LB - Income by way of interest from infrastructure debt fund

Section - 194LBA - Certain income from units of a business trust

Section - 194LBB - Income in respect of units of investment fund

Section - 194LBC - Income in respect of investment in securitization trust

Section - 194LC - Income by way of interest from Indian company

Section - 194LD - Income by way of interest on certain bonds and Government securities

Section - 194M - Payment of certain sums by certain individuals or Hindu undivided family

Section - 194N - Payment of certain amounts in cash

Section - 194-O - Payment of certain sums by e-commerce operator to e-commerce participant

Section - 194P - Deduction of tax in case of specified senior citizen

Section - 194Q - Deduction of tax at source on payment of certain sum for purchase of goods

Section - 194R - Deduction of tax on benefit or perquisite in respect of business or profession

Section - 194S - Payment on transfer of virtual digital asset

Section - 194T - Payments to partners of firms

Section - 195 - Other sums

Section - 195A - Income payable â€œnet of taxâ€

Section - 196 - Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

Section - 196A - Income in respect of units of non-residents

Section - 196B - Income from units

Section - 196C - Income from foreign currency bonds or shares of Indian compaÂny

Section - 196D - Income of Foreign Institutional Investors from securities

Section - 197 - Certificate for deduction at lower rate

Section - 197A - No deduction to be made in certain cases

Section - 197B - Lower deduction in certain cases for a limited period

Section - 198 - Tax deducted is income received

Section - 199 - Credit for tax deducted

Section - 200 - Duty of person deducting tax

Section - 200A - Processing of statements of tax deducted at source and other statements

Section - 201 - Consequences of failure to deduct or pay

Section - 202 - Deduction only one mode of recovery

Section - 203 - Certificate for tax deducted

Section - 203A - Tax deduction and collection account number

Section - 203AA - Furnishing of statement of tax deducted

Section - 204 - Meaning of â€œperson responsible for payingâ€

Section - 205 - Bar against direct demand on assessee

Section - 206 - Persons deducting tax to furnish prescribed returns

Section - 206A - Furnishing of statement in respect of payment of any income to residents without deduction of tax

Section - 206AA - Requirement to furnish Permanent Account Number

Section - 206AB - Special provision for deduction of tax at source for non-filers of income-tax return

Section - 206B - Person paying dividend to certain residents without deduction of tax to furnish prescribed return

Section - 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc

Section - 206CA - Tax collection account number

Section - 206CB - Processing of statements of tax collected at source

Section - 206CC - Requirement to furnish Permanent Account number by collectee

Section - 206CCA - Special provision for collection of tax at source for non-filers of income-tax return

Section - 207 - Liability for payment of advance tax

Section - 208 - Conditions of liability to pay advance tax

Section - 209 - Computation of advance tax

Section - 209A - Computation and payment of advance tax by assessee

Section - 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer

Section - 211 - Instalments of advance tax and due dates

Section - 212 - Estimate by assessee

Section - 213 - Commission receipts

Section - 214 - Interest payable by Government

Section - 215 - Interest payable by assessee

Section - 216 - Interest payable by assessee in case of under-estimate, etc

Section - 217 - Interest payable by assessee when no estimate made

Section - 218 - When assessee deemed to be in default

Section - 219 - Credit for advance tax

Section - 220 - When tax payable and when assessee deemed in default

Section - 221 - Penalty payable when tax in default

Section - 222 - Certificate to Tax Recovery Officer

Section - 223 - Tax Recovery Officer by whom recovery is to be effected

Section - 224 - Validity of certificate and cancellation or amendment thereof

Section - 225 - Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

Section - 226 - Other modes of recovery

Section - 227 - Recovery through State Government

Section - 228 - Recovery of Indian tax in Pakistan and Pakistan tax in India

Section - 228A - Recovery of tax in pursuance of agreements with foreign counÂtries

Section - 229 - Recovery of penalties, fine, interest and other sums

Section - 230 - Tax clearance certificate

Section - 230A - Restrictions on registration of transfers of immovable properÂty in certain cases

Section - 231 - Faceless collection and recovery of tax

Section - 232 - Recovery by suit or under other law not affected

Section - 233 - Recovery of tax payable under provisional assessment

Section - 234 - Tax paid by deduction or advance payment

Section - 234A - Interest for defaults in furnishing return of income

Section - 234B - Interest for defaults in payment of advance tax

Section - 234C - Interest for deferment of advance tax

Section - 234D - Interest on excess refund

Section - 234E - Fee for default in furnishing statements

Section - 234F - Fee for default in furnishing return of income

Section - 234G - Fee for default relating to statement or certificate

Section - 234H - Fee for default relating to intimation of Aadhaar number

Section - 235 - Relief to shareholders in respect of agricultural income-tax attributable to dividends

Section - 236 - Relief to company in respect of dividend paid out of past taxed profits

Section - 236A - Relief to certain charitable institutions or funds in respect of certain dividends

Section - 237 - Refunds

Section - 238 - Person entitled to claim refund in certain special cases

Section - 239 - Form of claim for refund and limitation

Section - 239A - Refund for denying liability to deduct tax in certain cases

Section - 240 - Refund on appeal, etc

Section - 241 - Power to withhold refund in certain cases

Section - 241A - Withholding of refund in certain cases

Section - 242 - Correctness of assessment not to be questioned

Section - 243 - Interest on delayed refunds

Section - 244 - Interest on refund where no claim is needed

Section - 244A - Interest on refunds

Section - 245 - Set off and withholding of refunds in certain cases

Section - 245A - Definitions

Section - 245AA - Interim Boards for Settlement

Section - 245B - Income-tax Settlement Commission

Section - 245BA - Jurisdiction and powers of Settlement Commission

Section - 245BB - Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

Section - 245BC - Power of Chairman to transfer cases from one Bench to another

Section - 245BD - Decision to be by majority

Section - 245C - Application for settlement of cases

Section - 245D - Procedure on receipt of an application under section 245C

Section - 245DD - Power of Settlement Commission to order provisional attachment to protect revenue

Section - 245E - Power of Settlement Commission to reopen completed proceedings

Section - 245F - Powers and procedure of Settlement Commission

Section - 245G - Inspection, etc , of reports

Section - 245H - Power of Settlement Commission to grant immunity from prosecution and penalty

Section - 245HA - Abatement of proceeding before Settlement Commission

Section - 245HAA - Credit for tax paid in case of abatement of proceedings

Section - 245-I - Order of settlement to be conclusive

Section - 245J - Recovery of sums due under order of settlement

Section - 245K - Bar on subsequent application for settlement

Section - 245L - Proceedings before Settlement Commission to be judicial proceedÂings

Section - 245M - Option to withdraw pending application

Section - 245MA - Dispute Resolution Committee

Section - 245N - Definitions

Section - 245-O - Authority for Advance Rulings

Section - 245-OA - Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member

Section - 245-OB - Board for Advance Rulings

Section - 245P - Vacancies, etc , not to invalidate proceedings

Section - 245Q - Application for advance ruling

Section - 245R - Procedure on receipt of application

Section - 245RR - Appellate authority not to proceed in certain cases

Section - 245S - Applicability of advance ruling

Section - 245T - Advance ruling to be void in certain circumstances

Section - 245U - Powers of the Authority

Section - 245V - Procedure of Authority

Section - 245W - Appeal

Section - 246 - Appealable orders before Joint Commissioner Appeals

Section - 246A - Appealable orders before Commissioner Appeals

Section - 247 - Appeal by partner

Section - 248 - Appeal by a person denying liability to deduct tax in certain cases

Section - 249 - Form of appeal and limitation

Section - 250 - Procedure in appeal

Section - 251 - Powers of the *** Joint Commissioner Appeals or the Commissioner Appeals

Section - 252 - Appellate Tribunal

Section - 252A - Qualifications, terms and conditions of service of President, Vice-President and Member

Section - 253 - Appeals to the Appellate Tribunal

Section - 254 - Orders of Appellate Tribunal

Section - 255 - Procedure of Appellate Tribunal

Section - 256 - Statement of case to the High Court

Section - 257 - Statement of case to Supreme Court in certain cases

Section - 258 - Power of High Court or Supreme Court to require statement to be amended

Section - 259 - Case before High Court to be heard by not less than two judges

Section - 260 - Decision of High Court or Supreme Court on the case stated

Section - 260A - Appeal to High Court

Section - 260B - Case before High Court to be heard by not less than two Judges

Section - 261 - Appeal to Supreme Court

Section - 262 - Hearing before Supreme Court

Section - 263 - Revision of orders prejudicial to revenue

Section - 264 - Revision of other orders

Section - 264A - Faceless revision of orders

Section - 264B - Faceless effect of orders

Section - 265 - Tax to be paid notwithstanding reference, etc

Section - 266 - Execution for costs awarded by Supreme Court

Section - 267 - Amendment of assessment on appeal

Section - 268 - Exclusion of time taken for copy

Section - 268A - Filing of appeal or application for reference by income-tax authority

Section - 269 - Definition of â€œHigh Courtâ€

Section - 269A - Definitions

Section - 269AB - Registration of certain transactions

Section - 269B - Competent authority

Section - 269C - Immovable property in respect of which proceedings for acquisiÂtion may be taken

Section - 269D - Preliminary notice

Section - 269E - Objections

Section - 269F - Hearing of objections

Section - 269G - Appeal against order for acquisition

Section - 269H - Appeal to High Court

Section - 269-I - Vesting of property in Central Government

Section - 269J - Compensation

Section - 269K - Payment or deposit of compensation

Section - 269L - Assistance by Valuation Officers

Section - 269M - Powers of competent authority

Section - 269N - Rectification of mistakes

Section - 269-O - Appearance by authorised representative or registered valuer

Section - 269P - Statement to be furnished in respect of transfers of immovable property

Section - 269Q - Chapter not to apply to transfers to relatives

Section - 269R - Properties liable for acquisition under this Chapter not to be acquired under other laws

Section - 269RR - Chapter not to apply where transfer of immovable property made after a certain date

Section - 269S - Chapter not to extend to State of Jammu and Kashmir

Section - 269SS - Mode of taking or accepting certain loans, deposits and specified sum

Section - 269ST - Mode of undertaking transactions

Section - 269SU - Acceptance of payment through prescribed electronic modes

Section - 269T - Mode of repayment of certain loans or deposits

Section - 269TT - Mode of repayment of Special Bearer Bonds, 1991

Section - 269U - Commencement of Chapter

Section - 269UA - Definitions

Section - 269UB - Appropriate authority

Section - 269UC - Restrictions on transfer of immovable property

Section - 269UD - Order by appropriate authority for purchase by Central Government of immovable property

Section - 269UE - Vesting of property in Central Government

Section - 269UF - Consideration for purchase of immovable property by Central Government

Section - 269UG - Payment or deposit of consideration

Section - 269UH - Re-vesting of property in the transferor on failure of payment or deposit of consideration

Section - 269UI - Powers of the appropriate authority

Section - 269UJ - Rectification of mistakes

Section - 269UK - Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property

Section - 269UL - Restrictions on registration, etc , of documents in respect of transfer of immovable property

Section - 269UM - Immunity to transferor against claims of transferee for transfer

Section - 269UN - Order of appropriate authority to be final and conclusive

Section - 269UO - Chapter not to apply to certain transfers

Section - 269UP - Chapter not to apply where transfer of immovable property effected after certain date

Section - 270 - Failure to furnish information regarding securities, etc

Section - 270A - Penalty for under-reporting and misreporting of income

Section - 270AA - Immunity from imposition of penalty, etc

Section - 271 - Failure to furnish returns, comply with notices, concealment of income, etc

Section - 271A - Failure to keep, maintain or retain books of account, docuÂments, etc

Section - 271AA - Penalty for failure to keep and maintain information and document, etc , in respect of certain transactions

Section - 271AAA - Penalty where search has been initiated

Section - 271AAB - Penalty where search has been initiated

Section - 271AAC - Penalty in respect of certain income

Section - 271AAD - Penalty for false entry, etc , in books of account

Section - 271AAE - Benefits to related persons

Section - 271B - Failure to get accounts audited

Section - 271BA - Penalty for failure to furnish report under section 92E

Section - 271BB - Failure to subscribe to the eligible issue of capital

Section - 271C - Penalty for failure to deduct tax at source

Section - 271CA - Penalty for failure to collect tax at source

Section - 271D - Penalty for failure to comply with the provisions of section 269SS

Section - 271DA - Penalty for failure to comply with provisions of section 269ST

Section - 271DB - Penalty for failure to comply with provisions of section 269SU

Section - 271E - Penalty for failure to comply with the provisions of section 269T

Section - 271F - Penalty for failure to furnish return of income

Section - 271FA - Penalty for failure to furnish statement of financial transaction or reportable account

Section - 271FAA - Penalty for furnishing inaccurate statement of financial transaction or reportable account

Section - 271FAB - Penalty for failure to furnish statement or information or document by an eligible investment fund

Section - 271FB - Penalty for failure to furnish return of fringe benefits

Section - 271G - Penalty for failure to furnish information or document under section 92D

Section - 271GA - Penalty for failure to furnish information or document under section 285A

Section - 271GB - Penalty for failure to furnish report or for furnishing inaccurate report under section 286

Section - 271GC - Penalty for failure to submit statement under section 285

Section - 271H - Penalty for failure to furnish statements, etc

Section - 271-I - Penalty for failure to furnish information or furnishing inaccurate information under section 195

Section - 271J - Penalty for furnishing incorrect information in reports or certificates

Section - 271K - Penalty for failure to furnish statements, etc

Section - 272 - Failure to give notice of discontinuance

Section - 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc

Section - 272AA - Penalty for failure to comply with the provisions of section 133B

Section - 272B - Penalty for failure to comply with the provisions of section 139A

Section - 272BB - Penalty for failure to comply with the provisions of section 203A

Section - 272BBB - Penalty for failure to comply with the provisions of section 206CA

Section - 273 - False estimate of, or failure to pay, advance tax

Section - 273A - Power to reduce or waive penalty, etc , in certain cases

Section - 273AA - Power of Principal Commissioner or Commissioner to grant immunity from penalty

Section - 273B - Penalty not to be imposed in certain cases

Section - 274 - Procedure

Section - 275 - Bar of limitation for imposing penalties

Section - 275A - Contravention of order made under sub-section 3 of section 132

Section - 275B - Failure to comply with the provisions of clause iib of sub-section 1 of section 132

Section - 276 - Removal, concealment, transfer or delivery of property to thwart tax recovery

Section - 276A - Failure to comply with the provisions of sub-sections 1 and 3 of section 178

Section - 276AA - Failure to comply with the provisions of section 269AB or section 269-I

Section - 276AB - Failure to comply with the provisions of sections 269UC, 269UE and 269UL

Section - 276B - Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

Section - 276BB - Failure to pay the tax collected at source

Section - 276C - Wilful attempt to evade tax, etc

Section - 276CC - Failure to furnish returns of income

Section - 276CCC - Failure to furnish return of income in search cases

Section - 276D - Failure to produce accounts and documents

Section - 276DD - Failure to comply with the provisions of section 269SS

Section - 276E - Failure to comply with the provisions of section 269T

Section - 277 - False statement in verification, etc

Section - 277A - Falsification of books of account or document, etc

Section - 278 - Abetment of false return, etc

Section - 278A - Punishment for second and subsequent offences

Section - 278AA - Punishment not to be imposed in certain cases

Section - 278AB - Power of Principal Commissioner or Commissioner to grant immunity from prosecution

Section - 278B - Offences by companies

Section - 278C - Offences by Hindu undivided families

Section - 278D - Presumption as to assets, books of account, etc , in certain cases

Section - 278E - Presumption as to culpable mental state

Section - 279 - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or CommisÂsioner

Section - 279A - Certain offences to be non-cognizable

Section - 279B - Proof of entries in records or documents

Section - 280 - Disclosure of particulars by public servants

Section - 280A - Special Courts

Section - 280B - Offences triable by Special Court

Section - 280C - Trial of offences as summons case

Section - 280D - Application of Code of Criminal Procedure, 1973* to proceedings before Special Court

Section - 280Y - Definitions

Section - 280Z - Tax credit certificates to certain equity shareholders

Section - 280ZA - Tax credit certificates for shifting of industrial undertaking from urban area

Section - 280ZB - Tax credit certificate to certain manufacturing companies in certain cases

Section - 280ZC - Tax credit certificate in relation to exports

Section - 280ZD - Tax credit certificates in relation to increased production of certain goods

Section - 280ZE - Tax credit certificate scheme

Section - 281 - Certain transfers to be void

Section - 281A - Effect of failure to furnish information in respect of properties held benami

Section - 281B - Provisional attachment to protect revenue in certain cases

Section - 282 - Service of notice generally

Section - 282A - Authentication of notices and other documents

Section - 282B - Allotment of Document Identification Number

Section - 283 - Service of notice when family is disrupted or firm, etc , is dissolved

Section - 284 - Service of notice in the case of discontinued business

Section - 285 - Submission of statement by a non-resident having liaison office

Section - 285A - Furnishing of information or documents by an Indian concern in certain cases

Section - 285B - Submission of statements by producers of cinematograph films or persons engaged in specified activity

Section - 285BA - Obligation to furnish statement of financial transaction or reportable account

Section - 285BAA - Obligation to furnish information on transaction of crypto-asset

Section - 285BB - Annual information statement

Section - 286 - Furnishing of report in respect of international group

Section - 287 - Publication of information respecting assessees in certain cases

Section - 287A - Appearance by registered valuer in certain matters

Section - 288 - Appearance by authorised representative

Section - 288A - Rounding off of income

Section - 288B - Rounding off amount payable and refund due

Section - 289 - Receipt to be given

Section - 290 - Indemnity

Section - 291 - Power to tender immunity from prosecution

Section - 292 - Cognizance of offences

Section - 292A - Section 360 of the Code of Criminal Procedure, 1973â€ , and the Probation of Offenders Act, 1958, not to apply

Section - 292B - Return of income, etc , not to be invalid on certain grounds

Section - 292BB - Notice deemed to be valid in certain circumstances

Section - 292C - Presumption as to assets, books of account, etc

Section - 292CC - Authorisation and assessment in case of search or requisition

Section - 293 - Bar of suits in civil courts

Section - 293A - Power to make exemption, etc , in relation to participation in the business of prospecting for, extraction, etc , of mineral oils

Section - 293B - Power of Central Government or Board to condone delays in obtaining approval

Section - 293C - Power to withdraw approval

Section - 293D - Faceless approval or registration

Section - 294 - Act to have effect pending legislative provision for charge of tax

Section - 294A - Power to make exemption, etc , in relation to certain Union territories

Section - 295 - Power to make rules

Section - 296 - Rules and certain notifications to be placed before ParliaÂment

Section - 297 - Repeals and savings

Section - 298 - Power to remove difficulties

First Schedule - INSURANCE BUSINESS

Second Schedule - PROCEDURE FOR RECOVERY OF TAX

Third Schedule - Procedure for distraint by Assessing Officer Or tax recovery officer

Fourth Schedule - Recognised Provident Funds

Fifth Schedule - List of articles and things

Sixth Schedule - Omitted by the Finance Act, 1972, w.e.f. 1-4-1973

Seventh Schedule - See section 35E

Eighth Schedule - LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES

Ninth Schedule - Omitted by the Taxation Laws (Amendment & Miscellaneous ProviÂsions) Act, 1986, w.e.f. 1-4-1988

Tenth Schedule - Omitted by the Finance Act, 1999, w.e.f. 1-4-2000

Eleventh Schedule - LIST OF ARTICLES OR THINGS

Twelfth Schedule - PROCESSED MINERALS AND ORES

Thirteenth Schedule - LIST OF ARTICLES OR THINGS

Fourteenth Schedule - List of Articles or things or operations

Section - 18 to 21 - [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]

Section - 76 - Omitted by the Finance Act, 1992, w.e.f. 1-4-1993

Section - 77 - Omitted by the Finance Act, 1992, w.e.f. 1-4-1993

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Income-tax Act, 1961

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