Indian Income-Tax Act, 1922

Section - 1 - Short title, extent and commencement

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Section - 2 - Definitions

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Section - 3 - Charge of income-tax

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Section - 4 - Application of Act

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Section - 4A - Residence in the taxable territories

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Section - 4B - Ordinary residence

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Section - 5 - Income-tax authorities

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Section - 5A - The Appellate Tribunal

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Section - 6 - Heads of income chargeable to income-tax

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Section - 7 - Salaries

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Section - 8 - Interest on securities

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Section - 9 - Property

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Section - 10 - Business

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Section - 11 - Professional earnings

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Section - 12 - Other sources

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Section - 12A - Managing agency commission

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Section - 12AA - Royalties or copyright fees for literary or artistic works

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Section - 12B - Capital gains

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Section - 13 - Method of accounting

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Section - 14 - Exemptions of a general nature

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Section - 15 - Exemption in the case of life insurances

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Section - 15A - Exemption of portion of earned income

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Section - 15B - Exemption on account of donations for charitable purposes

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Section - 15C - Exemption from tax of newly established industrial undertakings

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Section - 16 - Exemptions and exclusions in determining the total income

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Section - 17 - Determination of tax payable in certain special cases

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Section - 18 - Payment by deduction at source

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Section - 18A - Advance payment of tax

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Section - 19 - Payment in other cases

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Section - 19A - Supply of information regarding dividends

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Section - 20 - Certificate by company to shareholders receiving dividends

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Section - 20A - Supply of information regarding interest

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Section - 21 - Annual return

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Section - 22 - Return of income

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Section - 23 - Assessment

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Section - 23A - Power to assess companies to super-tax on undistributed income in certain cases

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Section - 23B - Power to make provisional assessment in advance of regular assessment

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Section - 24 - Set-off of loss in computing aggregate income

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Section - 24A - Assessment in case of departure from the taxable territories

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Section - 24B - Tax of deceased person payable by representative

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Section - 25 - Assessment in case of discontinued business

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Section - 25A - Assessment after partition of a Hindu undivided family

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Section - 26 - Change in constitution of a firm

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Section - 26A - Procedure in registration of firms

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Section - 27 - Cancellation of assessment when cause is shown

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Section - 28 - Penalty for concealment of income or improper distribution of profits

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Section - 29 - Notice of demand

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Section - 30 - Appeal against assessment under this Act

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Section - 31 - Hearing of appeal

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Section - 32 - Omitted by s. 87 of the Indian Income-tax (Amendment) Act, 1939

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Section - 33 - Appeals against orders of Appellate Assistant Commissioner

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Section - 33A - Power of revision by Commissioner

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Section - 33B - Power of Commissioner to revise Income-tax Officer's orders

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Section - 34 - Income escaping assessment

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Section - 35 - Rectification of mistake

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Section - 36 - Omitted by s. 3 of the Finance Act, 1957

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Section - 37 - Powers of Income-tax authorities

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Section - 38 - Power to call for information

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Section - 39 - Power to inspect the register of members of any company

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Section - 40 - Guardians, trustees and agents

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Section - 41 - Courts of Wards, etc

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Section - 42 - Income deemed to accrue or arise within the taxable territories

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Section - 43 - Agent to include persons treated as such

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Section - 44 - Liability in case of firm or association discontinued or dissolved

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Section - 44A - Liability to tax of occasional shipping

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Section - 44B - Return of profits and gains

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Section - 44C - Adjustment

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Section - 44D - Avoidance of income-tax by transactions resulting in the transfer of income to persons resident or ordinarily resident abroad

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Section - 44E - Avoidance of tax by certain transactions in securities

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Section - 44F - Avoidance of tax by sales cum-dividend

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Section - 45 - Tax when payable

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Section - 46 - Mode and time of recovery

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Section - 46A - Persons leaving India to obtain tax clearance certificate

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Section - 47 - Recovery of penalties

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Section - 48 - Refunds

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Section - 48A - Omitted by s. 56 of the Indian Income-tax (Amendment) Act, 1939

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Section - 49 - Omitted by s. 10 of the Income-tax and Business Profits Tax (Amendment) Act, 1948, with effect from 30th March 1948

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Section - 49A - Agreement for granting relief in respect of double taxation or for avoidance thereof

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Section - 49B - Relief to shareholders in respect of agricultural income-tax attributable to dividends

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Section - 49BB - Relief to company in respect of dividend paid out of past taxed profits

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Section - 49C - Omitted by s. 15 of the Finance Act, 1959, with effect from 1st April 1960

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Section - 49D - Relief in respect of incomes accruing or arising outside the taxable territories

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Section - 49E - Power to set off amount of refunds against tax remaining payable

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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

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Section - 49F - Power of representative of deceased person or person disabled to make claim on his behalf

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Section - 50 - Limitation of claims for refund

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Section - 50A - Omitted by s. 62 of the Indian Income-tax (Amendment) Act, 1939

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Section - 51 - Failure to make payments or deliver returns or statements or allow inspection

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Section - 52 - False statement in declaration

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Section - 53 - Prosecution to be at instance of Inspecting Assistant Commissioner

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Section - 54 - Disclosure of information by a public servant

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Section - 55 - Charge of super-tax

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Section - 56 - Total income for purposes of super-tax

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Section - 56A - Exemption from super-tax of certain dividends

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Section - 57 - Omitted by s. 69 of the Indian Income-tax (Amendment) Act, 1939

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Section - 58 - Application of Act to super-tax

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Section - 58A - Definitions

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Section - 58B - The according and withdrawal of recognition

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Section - 58C - Conditions to be satisfied by a recognised provident fund

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Section - 58D - Power to relax restrictions of employer's contributions in certain cases

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Section - 58E - Annual contributions of employers and interest when deemed to be income received

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Section - 58F - Exemption of employees' contributions from income-tax

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Section - 58G - Exemption of accumulated balance from income-tax and super-tax

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Section - 58H - Deduction at source of income-tax payable on accumulated balances due

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Section - 58-I - Accounts of recognised provident funds

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Section - 58J - Treatment of balances in newly recognised provident funds

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Section - 58K - Treatment of fund transferred by employer to trustee

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Section - 58L - Provisions relating to rules

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Section - 58M - Application of this Chapter

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Section - 58N - Definitions

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Section - 58-O - Approval and withdrawal of approval

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Section - 58P - Conditions for approval

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Section - 58Q - Application for approval

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Section - 58R - Exemption of superannuation fund from income-tax

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Section - 58S - Treatment of repaid contributions

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Section - 58T - Deduction from pay of, and contributions on behalf of, employee to be included in return under section 21

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Section - 58U - Liabilities of trustees on cessation of approval of fund

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Section - 58V - Particulars to be furnished in respect of superannuation funds

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Section - 59 - Power to make rules

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Section - 59A - Publication of information respecting penalties in certain cases

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Section - 59B - Disclosure of information respecting tax payable

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Section - 60 - Power to make exemption, etc

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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

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Section - 60B - Tax may be levied for period other than previous year or deducted at source or paid in advance, wherever so provided

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Section - 61 - Appearance by authorised representative

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Section - 62 - Receipts to be given

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Section - 63 - Service of notices

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Section - 64 - Place of assessment

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Section - 65 - Indemnity

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Section - 66 - Statement of case by Appellate Tribunal to High Court

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Section - 66A - Reference to be heard by Benches of High Courts and appeal to lie in certain cases to the Supreme Court

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Section - 67 - Bar of suits in Civil Court

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Section - 67A - Computation of periods of limitation

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Section - 67B - Act to have effect pending legislative provision for charge of income-tax

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Section - 68 - Repeals

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Schedule - RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF INSURANCE BUSINESS

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