Income-tax Act, 2025
Short title, extent and commencement. - Section 1Definitions. - Section 2
Definition of tax year - Section 3
Charge of Income-tax - Section 4
Scope of total income - Section 5
Residence in India - Section 6
Income deemed to be received and dividend deemed to be income in a tax year - Section 7
Income on receipt of capital asset or stock-in-trade by specified person from specified entity - Section 8
Income deemed to accrue or arise in India. - Section 9
Apportionment of income between spouses governed by Portuguese Civil Code - Section 10
Incomes not included in total income. - Section 11
Incomes not included in total income of political parties and electoral trusts - Section 12
Heads of income - Section 13
Income not forming part of total income and expenditure in relation to such income - Section 14
Salaries - Section 15
Income from salary - Section 16
Perquisite - Section 17
Profits in lieu of salary - Section 18
Deductions from salaries - Section 19
Income from house property - Section 20
Determination of annual value - Section 21
Deductions from income from house property - Section 22
Arrears of rent and unrealised rent received subsequently - Section 23
Property owned by co-owners - Section 24
Interpretation - Section 25
Income under head Profits and gains of business or profession - Section 26
Manner of computing profits and gains of business or profession - Section 27
Rent, rates, taxes, repairs and insurance - Section 28
Deductions related to employee welfare - Section 29
Deduction on certain premium - Section 30
Deduction for bad debt and provision for bad and doubtful debt - Section 31
Other deductions - Section 32
Deduction for depreciation - Section 33
General conditions for allowable deductions - Section 34
Amounts not deductible in certain circumstances - Section 35
Expenses or payments not deductible in certain circumstances - Section 36
Certain deductions allowed on actual payment basis only - Section 37
Certain sums deemed as profits and gains of business or profession - Section 38
Computation of actual cost - Section 39
Special provision for computation of cost of acquisition of certain assets - Section 40
Written down value of depreciable asset - Section 41
Capitalising impact of foreign exchange fluctuation - Section 42
Taxation of foreign exchange fluctuation - Section 43
Amortisation of certain preliminary expenses - Section 44
Expenditure on scientific research - Section 45
Capital expenditure of specified business. - Section 46
Expenditure on agricultural extension project and skill development project - Section 47
Tea development account, coffee development account and rubber development account - Section 48
Site Restoration Fund - Section 49
Special provision in case of trade, profession or similar association - Section 50
Amortisation of expenditure for prospecting certain minerals - Section 51
Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc - Section 52
Full value of consideration for transfer of assets other than capital assets in certain cases. - Section 53
Business of prospecting for mineral oils - Section 54
Insurance business - Section 55
Special provision in case of interest income of specified financial institutions - Section 56
Revenue recognition for construction and service contracts - Section 57
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents - Section 58
Computation of royalty and fee for technical services in hands of non-residents - Section 59
Deduction of head office expenditure in case of non-residents - Section 60
Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents - Section 61
Maintenance of books of account - Section 62
Tax audit - Section 63
Special provision for computing deductions in case of business reorganisation of co-operative banks. - Section 64
Interpretation for purposes of section 64. - Section 65
Interpretation - Section 66
Capital gains - Section 67
Capital gains on distribution of assets by companies in liquidation - Section 68
Capital gains on purchase by company of its own shares or other specified securities - Section 69
Transactions not regarded as transfer - Section 70
Withdrawal of exemption in certain cases - Section 71
Mode of computation of capital gains - Section 72
Cost with reference to certain modes of acquisition. - Section 73
Special provision for computation of capital gains in case of depreciable assets - Section 74
Special provision for cost of acquisition in case of depreciable asset - Section 75
Special provision for computation of capital gains in case of Market Linked Debenture - Section 76
Special provision for computation of capital gains in case of slump sale - Section 77
Special provision for full value of consideration in certain cases - Section 78
Special provision for full value of consideration for transfer of share other than quoted share - Section 79
Fair market value deemed to be full value of consideration in certain cases - Section 80
Advance money received - Section 81
Profit on sale of property used for residence - Section 82
Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases - Section 83
Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases - Section 84
Capital gains not to be charged on investment in certain bonds - Section 85
Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house - Section 86
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area - Section 87
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
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