INCOME TAX ACT, 2025
by Bharat'sCONTENT
| Bharat? | 5 |
| Comparative Tables | |
| Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places) | |
| Income Tax Act, 1961 = Income Tax Act, 2025 25 | 517 |
1. THE INCOME-TAX ACT, 2025
(As amended by the Finance Act, 2026)
| Statement of Objects and Reasons | 1 |
CHAPTER I
PRELIMINARY
| 1. Short title, extent and commencement | 3 |
| 2. Definitions | 3 |
| 3. Definition of "tax year" 35 | 1 |
CHAPTER II
BASIS OF CHARGE
| Charge of income-tax | 37 |
| 5. Scope of total income | 38 |
| 6. Residence in India | 40 |
| 7. Income deemed to be received and dividend deemed to be income in a tax year | 42 |
| 8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity | 43 |
| 9. Income deemed to accrue or arise in India 44 | |
| 10. Apportionment of income between spouses governed by Portuguese Civil Code | 55 |
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
A. - Incomes not to be included in total income
| 11. Incomes not included in total income | 57 |
B. - Incomes not to be included in total income of political parties and electoral trusts
| 12. Incomes not included in total income of political parties and electoral trusts | 57 |
CHAPTER IV
COMPUTATION OF TOTAL INCOME
A. - Heads of income
| 13. Heads of income 59 | |
| 14. Income not forming part of total income and expenditure in relation to such income | 59 |
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