Income Tax Act, 2025 (Bare Act)
by Bharat'sCONTENTS
THE INCOME-TAX ACT, 2025
| CHAPTER I Preliminary | |
| Chapter II Basis of Charge | |
| Chapter III Incomes Which Do Not Form Part of Total Income | |
| Chapter IV Computation of Total Income | |
| Chapter V Income of Other Persons Included in Total Income of Assessee | |
| Chapter VI Aggregation of Income | |
| Chapter VII Set Off and Carry Forward of Losses | |
| Chapter VIII Deductions to Be Made in Computing Total Income | |
| Chapter IX Rebates and Reliefs | |
| Chapter X Special Provisions Relating to Avoidance of Tax | |
| Chapter XI General Anti-Avoidance Rule | |
| Chapter XII Mode of Payment in Certain Cases | |
| Chapter XII Determination of Tax in Special Cases | |
| Chapter XIV Tax Administration | |
| Chapter XV Return of Income | |
| Chapter XVI Procedure for Assessment | |
| Chapter XVII Special Provisions Relating to Certain Persons | |
| Chapter XVII Appeals, Revisions and Alternate Dispute Resolution | |
| Chapter XIX Collection and Recovery of Tax | |
| Chapter XX Refunds | |
| Chapter XXI Penalties | |
| Chapter XXII Offences and Prosecution | |
| Chapter XXIII Miscellaneous |
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