Income Tax Act
by Bharat'sContents
| Bharat? | 5 |
| Comparative Tables (Compiled by CA. Arvind Tuli)Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places) Income Tax Act, 1961 = Income Tax Act, 2025 | 25 |
| on Clauses (given as Comments under respective section) | |
| Referencer (under the Income-tax Act, 2025)(Compiled by CA. Prerna Peshori) | � |
| 1 Exempt Incomes | 61 |
| 2 Capital Gains Taxation | 85 |
| 3 Set-off and Carry Forward of Losses | 104 |
| 4 Deductions | 111 |
| 5 TDS and TCS | 119 |
| 6 Fees and Interest | 133 |
| 7 Penalty Provisions | 137 |
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, OR CARRY FORWARD AND SET OFF 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 ETC. | � |
| CHAPTER XIII 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 XVIII APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS | � |
| 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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