Indian Income-Tax Act, 1922
Section - 1 - Short title, extent and commencementSection - 2 - Definitions
Section - 3 - Charge of income-tax
Section - 4 - Application of Act
Section - 4A - Residence in the taxable territories
Section - 4B - Ordinary residence
Section - 5 - Income-tax authorities
Section - 5A - The Appellate Tribunal
Section - 6 - Heads of income chargeable to income-tax
Section - 7 - Salaries
Section - 8 - Interest on securities
Section - 9 - Property
Section - 10 - Business
Section - 11 - Professional earnings
Section - 12 - Other sources
Section - 12A - Managing agency commission
Section - 12AA - Royalties or copyright fees for literary or artistic works
Section - 12B - Capital gains
Section - 13 - Method of accounting
Section - 14 - Exemptions of a general nature
Section - 15 - Exemption in the case of life insurances
Section - 15A - Exemption of portion of earned income
Section - 15B - Exemption on account of donations for charitable purposes
Section - 15C - Exemption from tax of newly established industrial undertakings
Section - 16 - Exemptions and exclusions in determining the total income
Section - 17 - Determination of tax payable in certain special cases
Section - 18 - Payment by deduction at source
Section - 18A - Advance payment of tax
Section - 19 - Payment in other cases
Section - 19A - Supply of information regarding dividends
Section - 20 - Certificate by company to shareholders receiving dividends
Section - 20A - Supply of information regarding interest
Section - 21 - Annual return
Section - 22 - Return of income
Section - 23 - Assessment
Section - 23A - Power to assess companies to super-tax on undistributed income in certain cases
Section - 23B - Power to make provisional assessment in advance of regular assessment
Section - 24 - Set-off of loss in computing aggregate income
Section - 24A - Assessment in case of departure from the taxable territories
Section - 24B - Tax of deceased person payable by representative
Section - 25 - Assessment in case of discontinued business
Section - 25A - Assessment after partition of a Hindu undivided family
Section - 26 - Change in constitution of a firm
Section - 26A - Procedure in registration of firms
Section - 27 - Cancellation of assessment when cause is shown
Section - 28 - Penalty for concealment of income or improper distribution of profits
Section - 29 - Notice of demand
Section - 30 - Appeal against assessment under this Act
Section - 31 - Hearing of appeal
Section - 32 - Omitted by s. 87 of the Indian Income-tax (Amendment) Act, 1939
Section - 33 - Appeals against orders of Appellate Assistant Commissioner
Section - 33A - Power of revision by Commissioner
Section - 33B - Power of Commissioner to revise Income-tax Officer's orders
Section - 34 - Income escaping assessment
Section - 35 - Rectification of mistake
Section - 36 - Omitted by s. 3 of the Finance Act, 1957
Section - 37 - Powers of Income-tax authorities
Section - 38 - Power to call for information
Section - 39 - Power to inspect the register of members of any company
Section - 40 - Guardians, trustees and agents
Section - 41 - Courts of Wards, etc
Section - 42 - Income deemed to accrue or arise within the taxable territories
Section - 43 - Agent to include persons treated as such
Section - 44 - Liability in case of firm or association discontinued or dissolved
Section - 44A - Liability to tax of occasional shipping
Section - 44B - Return of profits and gains
Section - 44C - Adjustment
Section - 44D - Avoidance of income-tax by transactions resulting in the transfer of income to persons resident or ordinarily resident abroad
Section - 44E - Avoidance of tax by certain transactions in securities
Section - 44F - Avoidance of tax by sales cum-dividend
Section - 45 - Tax when payable
Section - 46 - Mode and time of recovery
Section - 46A - Persons leaving India to obtain tax clearance certificate
Section - 47 - Recovery of penalties
Section - 48 - Refunds
Section - 48A - Omitted by s. 56 of the Indian Income-tax (Amendment) Act, 1939
Section - 49 - Omitted by s. 10 of the Income-tax and Business Profits Tax (Amendment) Act, 1948, with effect from 30th March 1948
Section - 49A - Agreement for granting relief in respect of double taxation or for avoidance thereof
Section - 49B - Relief to shareholders in respect of agricultural income-tax attributable to dividends
Section - 49BB - Relief to company in respect of dividend paid out of past taxed profits
Section - 49C - Omitted by s. 15 of the Finance Act, 1959, with effect from 1st April 1960
Section - 49D - Relief in respect of incomes accruing or arising outside the taxable territories
Section - 49E - Power to set off amount of refunds against tax remaining payable
Section - 49EE - Power to set off in certain cases moneys in the possession of Government against tax found due under assessments, etc., thereafter to be made
Section - 49F - Power of representative of deceased person or person disabled to make claim on his behalf
Section - 50 - Limitation of claims for refund
Section - 50A - Omitted by s. 62 of the Indian Income-tax (Amendment) Act, 1939
Section - 51 - Failure to make payments or deliver returns or statements or allow inspection
Section - 52 - False statement in declaration
Section - 53 - Prosecution to be at instance of Inspecting Assistant Commissioner
Section - 54 - Disclosure of information by a public servant
Section - 55 - Charge of super-tax
Section - 56 - Total income for purposes of super-tax
Section - 56A - Exemption from super-tax of certain dividends
Section - 57 - Omitted by s. 69 of the Indian Income-tax (Amendment) Act, 1939
Section - 58 - Application of Act to super-tax
Section - 58A - Definitions
Section - 58B - The according and withdrawal of recognition
Section - 58C - Conditions to be satisfied by a recognised provident fund
Section - 58D - Power to relax restrictions of employer's contributions in certain cases
Section - 58E - Annual contributions of employers and interest when deemed to be income received
Section - 58F - Exemption of employees' contributions from income-tax
Section - 58G - Exemption of accumulated balance from income-tax and super-tax
Section - 58H - Deduction at source of income-tax payable on accumulated balances due
Section - 58-I - Accounts of recognised provident funds
Section - 58J - Treatment of balances in newly recognised provident funds
Section - 58K - Treatment of fund transferred by employer to trustee
Section - 58L - Provisions relating to rules
Section - 58M - Application of this Chapter
Section - 58N - Definitions
Section - 58-O - Approval and withdrawal of approval
Section - 58P - Conditions for approval
Section - 58Q - Application for approval
Section - 58R - Exemption of superannuation fund from income-tax
Section - 58S - Treatment of repaid contributions
Section - 58T - Deduction from pay of, and contributions on behalf of, employee to be included in return under section 21
Section - 58U - Liabilities of trustees on cessation of approval of fund
Section - 58V - Particulars to be furnished in respect of superannuation funds
Section - 59 - Power to make rules
Section - 59A - Publication of information respecting penalties in certain cases
Section - 59B - Disclosure of information respecting tax payable
Section - 60 - Power to make exemption, etc
Section - 60A - Power, to make exemption, etc., in relation to merged territories or to the territories which immediately before the 1st November, 1956, were comprised in any Part B State or to Chandernagore
Section - 60B - Tax may be levied for period other than previous year or deducted at source or paid in advance, wherever so provided
Section - 61 - Appearance by authorised representative
Section - 62 - Receipts to be given
Section - 63 - Service of notices
Section - 64 - Place of assessment
Section - 65 - Indemnity
Section - 66 - Statement of case by Appellate Tribunal to High Court
Section - 66A - Reference to be heard by Benches of High Courts and appeal to lie in certain cases to the Supreme Court
Section - 67 - Bar of suits in Civil Court
Section - 67A - Computation of periods of limitation
Section - 67B - Act to have effect pending legislative provision for charge of income-tax
Section - 68 - Repeals
Schedule - RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF INSURANCE BUSINESS
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