Income-tax Act, 2025

Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone - Section 88

Extension of time for acquiring new asset or depositing or investing amount of capital gains - Section 89

Meaning of adjusted, cost of improvement and cost of acquisition - Section 90

Reference to Valuation Officer - Section 91

Income from other sources - Section 92

Deductions - Section 93

Amounts not deductible - Section 94

Profits chargeable to tax - Section 95

Transfer of income without transfer of assets - Section 96

Chargeability of income in transfer of assets - Section 97

Transfer and revocable transfer defined - Section 98

Income of individual to include income of spouse, minor child, etc. - Section 99

Liability of person in respect of income included in income of another person - Section 100

Total income - Section 101

Unexplained credits - Section 102

Unexplained investment - Section 103

Unexplained asset - Section 104

Unexplained expenditure. - Section 105

Amount borrowed or repaid through negotiable instrument, hundi, etc - Section 106

Charge of tax - Section 107

Set off of losses under same head of income - Section 108

Set off of losses under any other head of income - Section 109

Carry forward and set off of loss from house property - Section 110

Carry forward and set off of loss from Capital gains - Section 111

Carry forward and set off of business loss - Section 112

Set off and carry forward of losses computed in respect of speculation business - Section 113

Set off and carry forward of losses computed in respect of specified business - Section 114

Set off and carry forward of losses from specified activity - Section 115

Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc - Section 116

Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases - Section 117

Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks - Section 118

Carry forward and set off of losses not permissible in certain cases. - Section 119

No set off of losses against undisclosed income consequent to search, requisition and survey - Section 120

Submission of return for losses - Section 121

Deductions to be made in computing total income - Section 122

Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc - Section 123

Deduction in respect of employer and assessee contribution to pension scheme of Central Government - Section 124

Deduction in respect of contribution to Agnipath Scheme - Section 125

Deduction in respect of health insurance premia - Section 126

Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability - Section 127

Deduction in respect of medical treatment, etc - Section 128

Deduction in respect of interest on loan taken for higher education - Section 129

Deduction in respect of interest on loan taken for residential house property - Section 130

Deduction in respect of interest on loan taken for certain house property - Section 131

Deduction in respect of purchase of electric vehicle - Section 132

Deduction in respect of donations to certain funds, charitable institutions, etc - Section 133

Deductions in respect of rents paid - Section 134

Deduction in respect of certain donations for scientific research or rural development - Section 135

Deduction in respect of contributions given by companies to political parties - Section 136

Deduction in respect of contributions given by any person to political parties - Section 137

Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc - Section 138

Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone - Section 139

Special provision in respect of specified business - Section 140

Deduction in respect of profits and gains from certain industrial undertakings - Section 141

Deductions in respect of profits and gains from housing projects - Section 142

Special provisions in respect of certain undertakings in North-Eastern States - Section 143

Special provisions in respect of newly established Units in Special Economic Zones - Section 144

Deduction for businesses engaged in collecting and processing of bio-degradable waste - Section 145

Deduction in respect of additional employee cost. - Section 146

Deductions for income of Offshore Banking Units and Units of International Financial Services Centre - Section 147

Deduction in respect of certain inter-corporate dividends - Section 148

Deduction in respect of income of co-operative societies - Section 149

Interpretation for purposes of section 149 - Section 150

Deduction in respect of royalty income, etc , of authors of certain books other than text-books - Section 151

Deduction in respect of royalty on patents - Section 152

Deduction for interest on deposits. - Section 153

Deduction in case of a person with disability - Section 154

Rebate to be allowed in computing income-tax - Section 155

Rebate of income-tax in case of certain individuals - Section 156

Relief when salary, etc , is paid in arrears or in advance - Section 157

Relief from taxation in income from retirement benefit account maintained in a notified country - Section 158

Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief - Section 159

Countries with which no agreement exists - Section 160

Computation of income from international transaction and specified domestic transaction having regard to arms length price - Section 161

Meaning of associated enterprise. - Section 162

Meaning of international transaction - Section 163

Meaning of specified domestic transaction - Section 164

Determination of arms length price - Section 165

Reference to Transfer Pricing Officer - Section 166

Power of Board to make safe harbour rules - Section 167

Advance pricing agreement - Section 168

Effect to advance pricing agreement - Section 169

Secondary adjustment in certain cases - Section 170

Maintenance, keeping and furnishing of information and document by certain persons - Section 171

Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction - Section 172

Definitions of certain terms relevant to determination of arms length price, etc. - Section 173

Avoidance of income-tax by transactions resulting in transfer of income to non-residents - Section 174

Avoidance of tax by certain transactions in securities - Section 175

Special measures in respect of transactions with persons located in notified jurisdictional area - Section 176

Limitation on interest deduction in certain cases - Section 177

Applicability of General Anti-Avoidance Rule - Section 178

Impermissible avoidance arrangement - Section 179

Arrangement to lack commercial substance - Section 180

Consequences of impermissible avoidance arrangement - Section 181

Treatment of connected person and accommodating party - Section 182

Application of this Chapter - Section 183

Interpretation - Section 184

Mode of taking or accepting certain loans, deposits and specified sum - Section 185

Mode of undertaking transactions - Section 186

Acceptance of payment through prescribed electronic modes - Section 187

Mode of repayment of certain loans or deposits or specified advances. - Section 188

Interpretation - Section 189

Determination of tax where total income includes income on which no tax is payable - Section 190

Tax on accumulated balance of recognised provident fund - Section 191

Tax in case of block assessment of search cases - Section 192

Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer - Section 193

Tax on certain incomes - Section 194

Tax on income referred to in sections 102 to 106 - Section 195

Tax on short-term capital gains in certain cases - Section 196

Tax on long-term capital gains - Section 197

Tax on long-term capital gains in certain cases - Section 198

Tax on income of certain manufacturing domestic companies - Section 199

Tax on income of certain domestic companies - Section 200

Tax on income of new manufacturing domestic companies - Section 201

New tax regime for individuals, Hindu undivided family and others - Section 202

Tax on income of certain resident co-operative societies - Section 203

Tax on income of certain new manufacturing co-operative societies - Section 204

Conditions for tax on income of certain companies and co-operative societies. - Section 205

Special provision for minimum alternate tax and alternate minimum tax. - Section 206

Tax on dividends, royalty and fees for technical service in case of foreign companies - Section 207

Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Section 208

Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. - Section 209

Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Section 210

Tax on non-resident sportsmen or sports associations - Section 211

Interpretation* - Section 212

Special provision for computation of total income of non-residents - Section 213

Tax on investment income and long-term capital gains. - Section 214

Capital gains on transfer of foreign exchange assets not to be charged in certain cases - Section 215

Return of income not to be furnished in certain cases - Section 216

Benefit under Chapter to be available in certain cases even after assessee becomes resident - Section 217

Chapter not to apply if the assessee so chooses - Section 218

Conversion of an Indian branch of foreign company into subsidiary Indian company * - Section 219

Foreign company said to be resident in India * - Section 220

Tax on income from securitisation trusts - Section 221

Tax on income in case of venture capital undertakings - Section 222

Tax on income of unit holder and business trust - Section 223

Tax on income of investment fund and its unit holders. - Section 224

Income from business of operating qualifying ships - Section 225

Tonnage tax scheme - Section 226

Computation of tonnage income - Section 227

Relevant shipping income and exclusion from book profit - Section 228

Depreciation and gains relating to tonnage tax assets. - Section 229

Exclusion of deduction, loss, set off, etc - Section 230

Method of opting of tonnage tax scheme and validity - Section 231

Certain conditions for applicability of tonnage tax scheme - Section 232

Amalgamation and demerger - Section 233

Avoidance of tax and exclusion from tonnage tax scheme - Section 234

Interpretation. - Section 235

Income-tax authorities - Section 236

Appointment of income-tax authorities - Section 237

Control of income-tax authorities - Section 238

Instructions to subordinate authorities. - Section 239

Taxpayers Charter - Section 240

Jurisdiction of income-tax authorities - Section 241

Jurisdiction of Assessing Officers - Section 242

Power to transfer cases - Section 243

Change of incumbent of an office - Section 244

Faceless jurisdiction of income-tax authorities - Section 245

Power regarding discovery, production of evidence, etc - Section 246

Search and seizure - Section 247

Powers to requisition - Section 248

Reasons not to be disclosed - Section 249

Application of seized or requisitioned assets. - Section 250

Copying, extraction, retention and release of books of account and documents seized or requisitioned. - Section 251

Power to call for information - Section 252

Powers of survey - Section 253

Power to collect certain information - Section 254

Power to inspect registers of companies - Section 255

Power of certain income-tax authorities - Section 256

Proceedings before income-tax authorities to be judicial proceedings - Section 257

Disclosure of information relating to assessees - Section 258

Power to call for information by prescribed income-tax authority - Section 259

Faceless collection of information - Section 260

Interpretation. - Section 261

Permanent Account Number - Section 262

Return of income. - Section 263

Scheme for submission of returns through tax return preparers - Section 264

Return by whom to be verified - Section 265

Self-assessment - Section 266

Tax on updated return - Section 267

Inquiry before assessment - Section 268

Estimation of value of assets by Valuation Officer - Section 269

Assessment - Section 270

Best judgment assessment - Section 271

Power of Joint Commissioner to issue directions in certain cases - Section 272

Faceless Assessment - Section 273

Reference to Principal Commissioner or Commissioner in certain cases - Section 274

Reference to Dispute Resolution Panel - Section 275

Method of accounting - Section 276

Method of accounting in certain cases - Section 277

Taxability of certain income - Section 278

Income escaping assessment - Section 279

Issue of notice where income has escaped assessment - Section 280

Procedure before issuance of notice under section 280 - Section 281

Time limit for notice under sections 280 and 281 - Section 282

Provision for cases where assessment is in pursuance of an order on appeal, etc - Section 283

Sanction for issue of notice - Section 284

Other provision - Section 285

Time limit for completion of assessment, reassessment and recomputation - Section 286

Rectification of mistake - Section 287

Other amendments - Section 288

Notice of demand - Section 289

Modification and revision of notice in certain cases - Section 290

Intimation of loss - Section 291

Assessment of total undisclosed income as a result of search - Section 292

Computation of total undisclosed income of block period - Section 293

Procedure for block assessment - Section 294

Undisclosed income of any other person - Section 295

Time-limit for completion of block assessment. - Section 296

Certain interests and penalties not to be levied or imposed - Section 297

Levy of interest and penalty in certain in cases - Section 298

Authority competent to make assessment of block period - Section 299

Application of other provisions of Act - Section 300

Interpretation - Section 301

Legal representative - Section 302

Representative assessee - Section 303

Liability of representative assessee. - Section 304

Right of representative assessee to recover tax paid - Section 305

Who may be regarded as agent - Section 306

Charge of tax where share of beneficiaries unknown - Section 307

Charge of tax in case of oral trust - Section 308

Method of computing a members share in income of association of persons or body of individuals - Section 309

Share of member of association of persons or body of individuals in income of association or body - Section 310

Charge of tax where shares of members in association of persons or body of individuals unknown, etc - Section 311

Executor - Section 312

Succession to business or profession otherwise than on death - Section 313

Effect of order of tribunal or court in respect of business reorganisation - Section 314

Assessment after partition of Hindu undivided family - Section 315

Shipping business of non-residents - Section 316

Assessment of persons leaving India - Section 317

Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. - Section 318

Assessment of persons likely to transfer property to avoid tax - Section 319

Discontinued business - Section 320

Association dissolved or business discontinued - Section 321

Company in liquidation - Section 322

Liability of directors of private company - Section 323

Charge of tax in case of a firm - Section 324

Assessment as a firm - Section 325

Assessment when section 325 not complied with - Section 326

Change in constitution of a firm - Section 327

Succession of one firm by another firm - Section 328

Joint and several liability of partners for tax payable by firm - Section 329

Firm dissolved or business discontinued - Section 330

Liability of partners of limited liability partnership in liquidation - Section 331

Application for registration - Section 332

Switching over of regimes - Section 333

Tax on income of registered non-profit organisation - Section 334

Regular income - Section 335

Taxable regular income - Section 336

Specified income - Section 337

Income not to be included in regular income - Section 338

Corpus donation - Section 339

Deemed corpus donation - Section 340

Application of income - Section 341

Accumulated income. - Section 342

Deemed accumulated income - Section 343

Business undertaking held as property - Section 344

Restriction on commercial activities by a registered non-profit organisation - Section 345

Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility - Section 346

Books of account - Section 347

Audit - Section 348

Return of income - Section 349

Permitted modes of investment - Section 350

Specified violation - Section 351

Tax on accreted income. - Section 352

Other violations. - Section 353

Application for approval for purpose of section 133 1 b ii - Section 354

Merger of registered non-profit organisation in certain cases - Section 354A

Interpretation. - Section 355

Appealable orders before Joint Commissioner Appeals - Section 356

Appealable orders before Commissioner Appeals - Section 357

Form of appeal and limitation - Section 358

Procedure in appeal - Section 359

Powers of Joint Commissioner Appeals or Commissioner Appeals - Section 360

Appellate Tribunal - Section 361

Appeals to Appellate Tribunal. - Section 362

Orders of Appellate Tribunal - Section 363

Procedure of Appellate Tribunal - Section 364

Appeal to High Court - Section 365

Case before High Court to be heard by not less than two Judges - Section 366

Appeal to Supreme Court - Section 367

Hearing before Supreme Court - Section 368

Tax to be paid irrespective of appeal, etc - Section 369

Execution for costs awarded by Supreme Court - Section 370

Amendment of assessment on appeal - Section 371

Exclusion of time taken for copy - Section 372

Filing of appeal by income-tax authority - Section 373

Interpretation of High Court - Section 374

Procedure when assessee claims identical question of law is pending before High Court or Supreme Court - Section 375

Procedure where an identical question of law is pending before High Courts or Supreme Court. - Section 376

Revision of orders prejudicial to revenue - Section 377

Revision of other orders - Section 378

Dispute Resolution Committee - Section 379

Interpretation - Section 380

Board for Advance Rulings - Section 381

Vacancies, etc , not to invalidate proceedings - Section 382

Application for advance ruling - Section 383

Procedure on receipt of application. - Section 384

Appellate authority not to proceed in certain cases - Section 385

Advance ruling to be void in certain circumstances - Section 386

Powers of the Board for Advance Rulings - Section 387

Procedure of Board for Advance Rulings - Section 388

Appeal - Section 389

Deduction or collection at source and advance payment - Section 390

Direct payment - Section 391

Salary and accumulated balance due to an employee - Section 392

Tax to be deducted at source. - Section 393

Collection of tax at source - Section 394

Certificates - Section 395

Tax deducted is income received - Section 396

Compliance and reporting. - Section 397

Consequences of failure to deduct or pay or, collect or pay - Section 398

Processing. - Section 399

Power of Central Government to relax provisions of this Chapter. - Section 400

Bar against direct demand on assessee - Section 401

Interpretation - Section 402

Liability for payment of advance tax - Section 403

Conditions of liability to pay advance tax - Section 404

Computation of advance tax - Section 405

Payment of advance tax by assessee on his own accord - Section 406

Payment of advance tax by assessee in pursuance of order of Assessing Officer - Section 407

Instalments of advance tax and due dates - Section 408

When assessee is deemed to be in default - Section 409

Credit for advance tax - Section 410

When tax payable and when assessee deemed in default. - Section 411

Penalty payable when tax in default - Section 412

Certificate by Tax Recovery Officer and validity thereof - Section 413

Tax Recovery Officer by whom recovery is to be effected - Section 414

Stay of proceedings in pursuance of certificate and amendment or cancellation thereof - Section 415

Other modes of recovery - Section 416

Recovery through State Government - Section 417

Recovery of tax in pursuance of agreements with foreign countries - Section 418

Recovery of penalties, fine, interest and other sums - Section 419

Tax clearance certificate - Section 420

Recovery by suit or under other law not affected - Section 421

Recovery of tax arrear in respect of non-resident from his assets - Section 422

Interest for defaults in furnishing return of income - Section 423

Interest for defaults in payment of advance tax - Section 424

Interest for deferment of advance tax - Section 425

Interest on excess refund - Section 426

Fee for default in furnishing statements - Section 427

Fee for default in furnishing return of income - Section 428

Fee for default relating to statement or certificate - Section 429

Fee for default relating to intimation of Aadhaar number - Section 430

Refunds - Section 431

Person entitled to claim refund in certain special cases - Section 432

Form of claim for refund and limitation - Section 433

Refund for denying liability to deduct tax in certain cases - Section 434

Refund on appeal, etc - Section 435

Correctness of assessment not to be questioned - Section 436

Interest on refunds - Section 437

Set off and withholding of refunds in certain cases - Section 438

Penalty for under-reporting and misreporting of income - Section 439

Immunity from imposition of penalty, etc - Section 440

Failure to keep, maintain or retain books of account, documents, etc - Section 441

Penalty for failure to keep and maintain information and document, etc , in respect of certain transactions - Section 442

Penalty in respect of certain income - Section 443

Penalty for false entry, etc , in books of account - Section 444

Benefits to related persons - Section 445

Failure to get accounts audited - Section 446

Penalty for failure to furnish report under section 172 - Section 447

Penalty for failure to deduct tax at source. - Section 448

Penalty for failure to collect tax at source - Section 449

Penalty for failure to comply with provisions of section 185 - Section 450

Penalty for failure to comply with provisions of section 186 - Section 451

Penalty for failure to comply with provisions of section 187 - Section 452

Penalty for failure to comply with provisions of section 188 - Section 453

Penalty for failure to furnish statement of financial transaction or reportable account - Section 454

Penalty for furnishing inaccurate statement of financial transaction or reportable account. - Section 455

Penalty for failure to furnish statement or information or document by an eligible investment fund - Section 456

Penalty for failure to furnish information or document under section 171 - Section 457

Penalty for failure to furnish information or document under section 506 - Section 458

Penalty for failure to furnish report or for furnishing inaccurate report under section 511 - Section 459

Penalty for failure to submit statement under section 505 - Section 460

Penalty for failure to furnish statements, etc - Section 461

Penalty for failure to furnish information or furnishing inaccurate information under section 397 3 d - Section 462

Penalty for furnishing incorrect information in reports or certificates - Section 463

Penalty for failure to furnish statements, etc - Section 464

Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc - Section 465

Penalty for failure to comply with the provisions of section 254 - Section 466

Penalty for failure to comply with the provisions of section 262. - Section 467

Penalty for failure to comply with the provisions of section 397. - Section 468

Power to reduce or waive penalty, etc., in certain cases. - Section 469

Penalty not to be imposed in certain cases - Section 470

Procedure - Section 471

Bar of limitation for imposing penalties. - Section 472

Contravention of order made under section 247 - Section 473

Failure to comply with section 247(1)(ii) - Section 474

Removal, concealment, transfer or delivery of property to prevent tax recovery - Section 475

Failure to pay tax to credit of Central Government under Chapter XIX-B - Section 476

Failure to pay tax collected at source - Section 477

Wilful attempt to evade tax, etc - Section 478

Failure to furnish returns of income - Section 479

Failure to furnish return of income in search cases - Section 480

Failure to produce accounts and documents - Section 481

False statement in verification, etc - Section 482

Falsification of books of account or document, etc - Section 483

Abetment of false return, etc - Section 484

Punishment for second and subsequent offences - Section 485

Punishment not to be imposed in certain cases - Section 486

Offences by companies - Section 487

Offences by Hindu undivided family - Section 488

Presumption as to assets, books of account, etc , in certain cases - Section 489

Presumption as to culpable mental state - Section 490

Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner - Section 491

Certain offences to be non-cognizable - Section 492

Proof of entries in records or documents - Section 493

Disclosure of particulars by public servants - Section 494

Special Courts - Section 495

Offences triable by Special Court - Section 496

Trial of offences as summons case - Section 497

Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court - Section 498

Certain transfers to be void - Section 499

Provisional attachment to protect revenue in certain cases - Section 500

Service of notice, generally - Section 501

Authentication of notices and other documents - Section 502

Service of notice when family is disrupted or firm etc , is dissolved - Section 503

Service of notice in case of discontinued business - Section 504

Submission of statement by a non-resident having liaison office - Section 505

Furnishing of information or documents by an Indian concern in certain cases - Section 506

Submission of statements by producers of cinematograph films or persons engaged in specified activity - Section 507

Obligation to furnish statement of financial transaction or reportable account - Section 508

Obligation to furnish information on transaction of crypto-asset - Section 509

Annual information statement - Section 510

Furnishing of report in respect of international group - Section 511

Publication of information respecting assessees in certain cases - Section 512

Appearance by registered valuer in certain matters - Section 513

Registration of valuers - Section 514

Appearance by authorised representative - Section 515

Rounding off of amount of total income, or amount payable or refundable - Section 516

Receipt to be given - Section 517

Indemnity - Section 518

Power to tender immunity from prosecution - Section 519

Cognizance of offences - Section 520

Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply. - Section 521

Return of income, etc , not to be invalid on certain grounds - Section 522

Notice deemed to be valid in certain circumstances - Section 523

Presumption as to assets, books of account, etc - Section 524

Authorisation and assessment in case of search or requisition - Section 525

Bar of suits in civil courts - Section 526

Power to make exemption, etc , in relation to participation in business of prospecting for, extraction, etc , of mineral oils - Section 527

Power of Central Government or Board to condone delays in obtaining approval - Section 528

Power to withdraw approval - Section 529

Act to have effect pending legislative provision for charge of tax - Section 530

Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 - Section 531

Power to frame schemes - Section 532

Power to make rules - Section 533

Laying before Parliament - Section 534

Removal of difficulties - Section 535

Repeal and savings. - Section 536

CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA - Schedule I

INCOME NOT TO BE INCLUDED IN TOTAL INCOME - Schedule II

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS - Schedule III

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS - Schedule IV

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS - Schedule V

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM - Schedule VI

PERSONS EXEMPT FROM TAX - Schedule VII

INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS - Schedule VIII

DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD PROFITS AND GAINS OF BUSINESS OR PROFESSION - Schedule IX

DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD PROFITS AND GAINS OF BUSINESS OR PROFESSION - Schedule X

RECOGNISED PROVIDENT FUNDS - Schedule XI

MINERALS - Schedule XII

LIST OF ARTICLES OR THINGS - Schedule XIII

INSURANCE BUSINESS - Schedule XIV

DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC. - Schedule XV

PERMITTED MODES OF INVESTMENT OR DEPOSITS - Schedule XVI

To read the full act/ section offline, download the app from Google Play store