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Section Heading
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| 1 | Short title, extent and commencement |
| 2 | Definitions |
| 3 | "Previous year" defined |
| 4 | Charge of income-tax |
| 5 | Scope of total income |
| 5A | Apportionment of income between spouses governed by Portuguese Civil Code |
| 6 | Residence in India |
| 7 | Income deemed to be received |
| 8 | Dividend income |
| 9 | Income deemed to accrue or arise in India |
| 10 | Incomes not included in total income |
| 10A | Special provision in respect of newly established undertakings in free trade zone, etc |
| 10AA | Special provisions in respect of newly established Units in Special Economic Zones |
| 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings |
| 10BA | Special provisions in respect of export of certain articles or things |
| 10BB | Meaning of computer programmes in certain cases |
| 10C | Special provision in respect of certain industrial undertakings in North-Eastern Region |
| 11 | Income from property held for charitable or religious purposes |
| 12 | Income of trusts or institutions from contributions |
| 12A | Conditions for applicability of sections 11 and 12 |
| 12AA | Procedure for registration |
| 13 | Section 11 not to apply in certain cases |
| 13A | Special provision relating to incomes of political parties |
| 13B | Special provisions relating to voluntary contributions received by electoral trust |
| 14 | Heads of income |
| 14A | Expenditure incurred in relation to income not includible in total income |
| 15 | Salaries |
| 16 | Deductions from salaries |
| 17 | "Salary", "perquisite" and "profits in lieu of salary" defined |
| 22 | Income from house property |
| 23 | Annual value how determined |
| 24 | Deductions from income from house property |
| 25 | Amounts not deductible from income from house property |
| 25A | Special provision for cases where unrealised rent allowed as deduction is realised subsequently |
| 25AA | Unrealised rent received subsequently to be charged to income-tax |
| 25B | Special provision for arrears of rent received |
| 26 | Property owned by co-owners |
| 27 | "Owner of house property", "annual charge", etc., defined |
| 28 | Profits and gains of business or profession |
| 29 | Income from profits and gains of business or profession, how computed |
| 30 | Rent, rates, taxes, repairs and insurance for buildings |
| 31 | Repairs and insurance of machinery, plant and furniture |
| 32 | Depreciation |
| 32A | Investment allowance |
| 32AB | Investment deposit account |
| 33 | Development rebate |
| 33A | Development allowance |
| 33AB | Tea development account, coffee development account and rubber development account |
| 33ABA | Site Restoration Fund |
| 33AC | Reserves for shipping business |
| 33B | Rehabilitation allowance |
| 34 | Conditions for depreciation allowance and development rebate |
| 34A | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies |
| 35 | Expenditure on scientific research |
| 35A | Expenditure on acquisition of patent rights or copyrights |
| 35AB | Expenditure on know-how |
| 35ABB | Expenditure for obtaining licence to operate telecommunication services |
| 35AC | Expenditure on eligible projects or schemes |
| 35AD | Deduction in respect of expenditure on specified business |
| 35CCA | Expenditure by way of payment to associations and institutions for carrying out rural development programmes |
| 35CCB | Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources |
| 35D | Amortisation of certain preliminary expenses |
| 35DD | Amortisation of expenditure in case of amalgamation or demerger |
| 35DDA | Amortisation of expenditure incurred under voluntary retirement scheme |
| 35E | Deduction for expenditure on prospecting, etc., for certain minerals |
| 36 | Other deductions |
| 37 | General |
| 38 | Building, etc., partly used for business, etc., or not exclusively so used |
| 40 | Amounts not deductible |
| 40A | Expenses or payments not deductible in certain circumstances |
| 41 | Profits chargeable to tax |
| 42 | Special provision for deductions in the case of business for prospecting, etc., for mineral oil |
| 43 | Definitions of certain terms relevant to income from profits and gains of business or profession |
| 43A | Special provisions consequential to changes in rate of exchange of currency |
| 43B | Certain deductions to be only on actual payment |
| 43C | Special provision for computation of cost of acquisition of certain assets |
| 43D | Special provision in case of income of public financial institutions, public companies, etc. |
| 44 | Insurance business |
| 44A | Special provision for deduction in the case of trade, professional or similar association |
| 44AA | Maintenance of accounts by certain persons carrying on profession or business |
| 44AB | Audit of accounts of certain persons carrying on business or profession |
| 44AD | Special provision for computing profits and gains of business of civil construction, etc. |
| 44AE | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages |
| 44AF | Special provisions for computing profits and gains of retail business |
| 44B | Special provision for computing profits and gains of shipping business in the case of non-residents |
| 44BB | Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils |
| 44BBA | Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents |
| 44BBB | Special provision for computing profits and gains of foreign companies, engaged in the business of civil construction, etc., in certain turnkey power projects |
| 44C | Deduction of head office expenditure in the case of non-residents |
| 44D | Special provisions for computing income by way of royalties, etc., in the case of foreign companies |
| 44DA | Special provision for computing income by way of royalties, etc., in case of non-residents |
| 44DB | Special provision for computing deductions in the case of business reorganization of co-operative banks |
| 45 | Capital gains |
| 46 | Capital gains on distribution of assets by companies in liquidation |
| 46A | Capital gains on purchase by company of its own shares or other specified securities |
| 47 | Transactions not regarded as transfer |
| 47A | Withdrawal of exemption in certain cases |
| 48 | Mode of computation |
| 49 | Cost with reference to certain modes of acquisition |
| 50 | Special provision for computation of capital gains in case of depreciable assets |
| 50A | Special provision for cost of acquisition in case of depreciable asset |
| 50B | Special provision for computation of capital gains in case of slump sale |
| 50C | Special provision for full value of consideration in certain cases |
| 51 | Advance money received |
| 54 | Profit on sale of property used for residence |
| 54B | Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases |
| 54D | Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases |
| 54E | Capital gain on transfer of capital assets not to be charged in certain cases |
| 54EA | Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities |
| 54EB | Capital gain on transfer of long-term capital assets not to be charged in certain cases |
| 54EC | Capital gain not to be charged on investment in certain bonds |
| 54ED | Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases |
| 54F | Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house |
| 54G | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area |
| 54GA | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone |
| 54H | Extension of time for acquiring new asset or depositing or investing amount of capital gain |
| 55 | Meaning of "adjusted", "cost of improvement" and "cost of acquisition" |
| 55A | Reference to Valuation Officer |
| 56 | Income from other sources |
| 57 | Deductions |
| 58 | Amounts not deductible |
| 59 | Profits chargeable to tax |
| 60 | Transfer of income where there is no transfer of assets |
| 61 | Revocable transfer of assets |
| 62 | Transfer irrevocable for a specified period |
| 63 | "Transfer" and "revocable transfer" defined |
| 64 | Income of individual to include income of spouse, minor child, etc. |
| 65 | Liability of person in respect of income included in the income of another person |
| 66 | Total income |
| 67A | Method of computing a member?s share in income of association of persons or body of individuals |
| 68 | Cash credits |
| 69 | Unexplained investments |
| 69A | Unexplained money, etc. |
| 69B | Amount of investments, etc., not fully disclosed in books of account |
| 69C | Unexplained expenditure, etc. |
| 69D | Amount borrowed or repaid on hundi |
| 70 | Set off of loss from one source against income from another source under the same head of income |
| 71 | Set off of loss from one head against income from another |
| 71A | Transitional provisions for set off of loss under the head "Income from house property" |
| 71B | Carry forward and set off of loss from house property |
| 72 | Carry forward and set off of business losses |
| 72A | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. |
| 72AA | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases |
| 72AB | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks |
| 73 | Losses in speculation business |
| 73A | Carry forward and set off of losses by specified business |
| 74 | Losses under the head "Capital gains" |
| 74A | Losses from certain specified sources falling under the head "income from other sources" |
| 75 | Losses of firms |
| 78 | Carry forward and set off of losses in case of change in constitution of firm or on succession |
| 79 | Carry forward and set off of losses in the case of certain companies |
| 80 | Submission of return for losses |
| 80A | Deductions to be made in computing total income |
| 80AB | Deductions to be made with reference to the income included in the gross total income |
| 80AC | Deduction not to be allowed unless return furnished |
| 80B | Definitions |
| 80C | Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscripttion to certain equity shares or debentures, etc. |
| 80CCA | Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan |
| 80CCB | Deduction in respect of investment made under Equity Linked Savings Scheme |
| 80CCC | Deduction in respect of contribution to certain pension funds |
| 80CCD | Deduction in respect of contribution to pension scheme of Central Government |
| 80CCE | Limit on deductions under sections 80C, 80CCC and 80CCD |
| 80CCF | Deduction in respect of subscripttion to long-term infrastructure bonds |
| 80D | Deduction in respect of medical insurance premia |
| 80DD | Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability |
| 80DDB | Deduction in respect of medical treatment, etc. |
| 80E | Deduction in respect of interest on loan taken for higher education |
| 80G | Deduction in respect of donations to certain funds, charitable institutions, etc. |
| 80GG | Deductions in respect of rents paid |
| 80GGA | Deduction in respect of certain donations for scientific research or rural development |
| 80GGB | Deduction in respect of contributions given by companies to political parties |
| 80GGC | Deductions in respect of contributions given by any person to political parties |
| 80HH | Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas |
| 80HHA | Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas |
| 80HHB | Deduction in respect of profits and gains from projects outside India |
| 80HHBA | Deduction in respect of profits and gains from housing projects in certain cases |
| 80HHC | Deduction in respect of profits retained for export business |
| 80HHD | Deduction in respect of earnings in convertible foreign exchange |
| 80HHE | Deduction in respect of profits from export of?computer software, etc. |
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80HHF
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Deduction in respect of profits and gains from export or transfer of film software, etc. |
| 80I | Deduction in respect of profits and gains from?industrial undertakings after a certain date, etc. |
| 80IA | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. |
| 80IAB | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |
| 80IB | Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings |
| 80IC | Special provisions in respect of certain undertakings or enterprises in certain special category States |
| 80ID | Deduction in respect of profits and gains from business of hotels and convention centres in specified area |
| 80IE | Special provisions in respect of certain undertakings in North-Eastern States |
| 80JJA | Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste |
| 80JJAA | Deduction in respect of employment of new workmen |
| 80LA | Deduction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre |
| 80O | Deduction in respect of royalties, etc., from certain foreign enterprises |
| 80P |
Deduction in respect of income of co-operative societies
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80Q
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Deduction in respect of profits and gains from the business of publication of books |
| 80QQA | Deduction in respect of professional income of authors of text books in Indian languages |
| 80QQB | Deduction in respect of royalty income, etc., of authors of certain books other than text books |
| 80R | Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. |
| 80RR | Deduction in respect of professional income from foreign sources in certain cases |
| 80RRA | Deduction in respect of remuneration received for services rendered outside India |
| 80RRB | Deduction in respect of royalty on Patents |
| 80U | Deduction in case of a person with disability |
| 86 | Share of member of an association of persons or body of individuals in the income of the association or body |
| 87 | Rebate to be allowed in computing income-tax |
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88
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Rebate on life insurance premia, contribution to provident fund, etc. |
| 88E | Rebate in respect of securities transaction tax |
| 89 | Relief when salary, etc., is paid in arrears or in advance |
| 90 | Agreement with foreign countries or specified territories |
| 90A | Adoption by Central Government of agreements between specified associations for double taxation relief |
| 91 | Countries with which no agreement exists |
| 92 | Computation of income from international transaction having regard to arm?s length price |
| 92A | Meaning of associated enterprise |
| 92B | Meaning of international transaction |
| 92C | Computation of arm?s length price |
| 92CA | Reference to Transfer Pricing Officer |
| 92CB | Power of Board to make safe harbour rules |
| 92D | Maintenance and keeping of information and document by persons entering into an international transaction |
| 92E | Report from an accountant to be furnished by persons entering into international transaction |
| 92F |
Definitions of certain terms relevant to computation of arm?s length price, etc
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93
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Avoidance of income-tax by transactions resulting in transfer of income to non-residents |
| 94 | Avoidance of tax by certain transactions in securities |
| 110 | Determination of tax where total income includes income on which no tax is payable |
| 111 | Tax on accumulated balance of recognised provident fund |
| 111A | Tax on short-term capital gains in certain cases |
| 112 | Tax on long-term capital gains |
| 113 | Tax in the case of block assessment of search cases |
| 115A | Tax on dividends, royalty and technical service fees in the case of foreign companies |
| 115AB |
Tax on income from units purchased in foreign?currency or capital gains arising from their transfer
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115AC
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Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| 115ACA | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| 115AD | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer |
| 115B | Tax on profits and gains of life insurance business |
| 115BB | Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever |
| 115BBA | Tax on non-resident sportsmen or sports associations |
| 115BBB | Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds |
| 115BBC | Anonymous donations to be taxed in certain cases |
| 115C | Definitions |
| 115D | Special provision for computation of total income of non-residents |
| 115E | Tax on investment income and long-term capital gains |
| 115F | Capital gains on transfer of foreign exchange assets not to be charged in certain cases |
| 115G | Return of income not to be filed in certain cases |
| 115H | Benefit under Chapter to be available in certain cases even after the assessee becomes resident |
| 115I | Chapter not to apply if the assessee so chooses |
| 115J | Special provisions relating to certain companies |
| 115JA | Deemed income relating to certain companies |
| 115JAA | Tax credit in respect of tax paid on deemed income relating to certain companies |
| 115JB | Special provision for payment of tax by certain companies |
| 115O | Tax on distributed profits of domestic companies |
| 115P | Interest payable for non-payment of tax by domestic companies |
| 115Q | When company is deemed to be in default |
| 115R | Tax on distributed income to unit holders |
| 115S | Interest payable for non-payment of tax |
| 115T | Unit Trust of India or mutual fund to be an assessee in default |
| 115U | Tax on income in certain cases |
| 115V | Definitions |
| 115VA | Computation of profits and gains from the business of operating qualifying ships |
| 115VB | Operating ships |
| 115VC | Qualifying company |
| 115VD | Qualifying ship |
| 115VE | Manner of computation of income under tonnage tax scheme |
| 115VF | Tonnage income |
| 115VG | Computation of tonnage income |
| 115VH | Calculation in case of joint operation, etc. |
| 115VI |
Relevant shipping income
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115VJ
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Treatment of common costs |
| 115VK | Depreciation |
| 115VL | General exclusion of deduction and set off, etc. |
| 115VM | Exclusion of loss |
| 115VN | Chargeable gains from transfer of tonnage tax assets |
| 115VO | Exclusion from provisions of section 115JB |
| 115VP | Method and time of opting for tonnage tax scheme |
| 115VQ | Period for which tonnage tax option to remain in force |
| 115VR | Renewal of tonnage tax scheme |
| 115VS | Prohibition to opt for tonnage tax scheme in certain cases |
| 115VT | Transfer of profits to Tonnage Tax Reserve Account |
| 115VU | Minimum training requirement for tonnage tax company |
| 115VV | Limit for charter in of tonnage |
| 115VW | Maintenance and audit of accounts |
| 115VX | Determination of tonnage |
| 115VY | Amalgamation |
| 115VZ | Demerger |
| 115VZA | Effect of temporarily ceasing to operate qualifying ships |
| 115VZB | Avoidance of tax |
| 115VZC |
Exclusion from tonnage tax scheme
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115W
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Definitions |
| 115WA | Charge of fringe benefit tax |
| 115WB | Fringe benefits |
| 115WC | Value of fringe benefits |
| 115WD | Return of fringe benefits |
| 115WE | Assessment |
| 115WF | Best judgment assessment |
| 115WG | Fringe benefits escaping assessment |
| 115WH | Issue of notice where fringe benefits have escaped assessment |
| 115WI | Payment of fringe benefit tax |
| 115WJ | Advance tax in respect of fringe benefits |
| 115WK | Interest for default in furnishing return of fringe benefits |
| 115WKA | Recovery of fringe benefit tax by the employer from the employee |
| 115WKB | Deemed payment of tax by employee |
| 115WL | Application of other provisions of this Act |
| 115WM | Chapter XII-H not to apply after a certain date |
| 116 | Income-tax authorities |
| 117 | Appointment of income-tax authorities |
| 118 | Control of income-tax authorities |
| 119 |
Instructions to subordinate authorities
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120
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Jurisdiction of income-tax authorities |
| 124 | Jurisdiction of Assessing Officers |
| 127 | Power to transfer cases |
| 129 | Change of incumbent of an office |
| 131 | Power regarding discovery, production of evidence, etc. |
| 132 | Search and seizure |
| 132A | Powers to requisition books of account, etc. |
| 132B | Application of seized or requisitioned assets |
| 133 | Power to call for information |
| 133A |
Power of survey
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133B
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Power to collect certain information |
| 134 | Power to inspect registers of companies |
| 135 | Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner |
| 136 | Proceedings before income-tax authorities to be judicial proceedings |
| 138 | Disclosure of information respecting assessees |
| 139 | Return of income |
| 139A | Permanent account number |
| 139B | Scheme for submission of returns through Tax Return Preparers |
| 139C | Power of Board to dispense with furnishing documents, etc., with the return |
| 139D | Filing of return in electronic form |
| 140 | Return by whom to be signed |
| 140A | Self-assessment |
| 142 | Inquiry before assessment |
| 142A | Estimate by Valuation Officer in certain cases |
| 143 | Assessment |
| 144 | Best judgment assessment |
| 144A |
Power of Joint Commissioner to issue directions in certain cases
|
| 144C | Reference to dispute resolution panel |
| 145 | Method of accounting |
| 145A | Method of accounting in certain cases |
| 147 | Income escaping assessment |
| 148 | Issue of notice where income has escaped assessment |
| 149 | Time limit for notice |
| 150 | Provision for cases where assessment is in pursuance of an order on appeal, etc. |
| 151 | Sanction for issue of notice |
| 152 | Other provisions |
| 153 | Time limit for completion of assessments and reassessments |
| 153A | Assessment in case of search or requisition |
| 153B | Time limit for completion of assessment under section 153A |
| 153C | Assessment of income of any other person |
| 153D | Prior approval necessary for assessment in cases of search or requisition |
| 154 | Rectification of mistake |
| 155 | Other amendments |
| 156 | Notice of demand |
| 157 |
Intimation of loss
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158
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Intimation of assessment of firm |
| 158A | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
| 158B | Definitions |
| 158BA | Assessment of undisclosed income as a result of search |
| 158BB | Computation of undisclosed income of the block period |
| 158BC | Procedure for block assessment |
| 158BD | Undisclosed income of any other person |
| 158BE | Time limit for completion of block assessment |
| 158BF | Certain interests and penalties not to be levied or imposed |
| 158BFA | Levy of interest and penalty in certain cases |
| 158BG | Authority competent to make the block assessment |
| 158BH | Application of other provisions of this Act |
| 158BI | Chapter not to apply after certain date |
| 159 | Legal representatives |
| 160 | Representative assessee |
| 161 | Liability of representative assessee |
| 162 | Right of representative assessee to recover tax paid |
| 163 | Who may be regarded as agent |
| 164 | Charge of tax where share of beneficiaries unknown |
| 164A |
Charge of tax in case of oral trust
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165
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Case where part of trust income is chargeable |
| 166 | Direct assessment or recovery not barred |
| 167 | Remedies against property in cases of representative assessees |
| 167A | Charge of tax in the case of a firm |
| 167B | Charge of tax where shares of members in association of persons or body of individuals unknown, etc. |
| 167C | Liability of partners of limited liability partnership in liquidation |
| 168 | Executors |
| 169 | Right of executor to recover tax paid |
| 170 | Succession to business otherwise than on death |
| 171 | Assessment after partition of a Hindu undivided family |
| 172 | Shipping business of non-residents |
| 173 | Recovery of tax in respect of non-resident from his assets |
| 174 | Assessment of persons leaving India |
| 174A | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose |
| 175 | Assessment of persons likely to transfer property to avoid tax |
| 176 | Discontinued business |
| 177 | Association dissolved or business discontinued |
| 178 | Company in liquidation |
| 179 | Liability of directors of private company in liquidation |
| 180 |
Royalties or copyright fees for literary or artistic work
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180A
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Consideration for know-how |
| 184 | Assessment as a firm |
| 185 | Assessment when section 184 not complied with |
| 187 | Change in constitution of a firm |
| 188 | Succession of one firm by another firm |
| 188A | Joint and several liability of partners for tax payable by firm |
| 189 | Firm dissolved or business discontinued |
| 189A | Provisions applicable to past assessments of firms |
| 190 | Deduction at source and advance payment |
| 191 | Direct payment |
| 192 | Salary |
| 193 | Interest on securities |
| 194 | Dividends |
| 194A | Interest other than "Interest on securities" |
| 194B | Winnings from lottery or crossword puzzle |
| 194BB | Winnings from horse race |
| 194C |
Payments to contractors
|
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194D
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Insurance commission |
| 194E | Payments to non-resident sportsmen or sports associations |
| 194EE | Payments in respect of deposits under National Savings Scheme, etc. |
| 194F | Payments on account of repurchase of units by Mutual Fund or Unit Trust of India |
| 194G | Commission, etc., on the sale of lottery tickets |
| 194H | Commission or brokerage |
| 194I | Rent |
| 194J | Fees for professional or technical services |
| 194K | Income in respect of units |
| 194L | Payment of compensation on acquisition of capital asset |
| 194LA | Payment of compensation on acquisition of certain immovable property |
| 195 | Other sums |
| 195A | Income payable "net of tax" |
| 196 | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations |
| 196A | Income in respect of units of non-residents |
| 196B | Income from units |
| 196C | Income from foreign currency bonds or shares of Indian company |
| 196D | Income of Foreign Institutional Investors from securities |
| 197 | Certificate for deduction at lower rate |
| 197A |
No deduction to be made in certain cases
|
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198
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Tax deducted is income received |
| 199 | Credit for tax deducted |
| 200 | Duty of person deducting tax |
| 200A | Processing of statements of tax deducted at source |
| 201 | Consequences of failure to deduct or pay |
| 202 | Deduction only one mode of recovery |
| 203 | Certificate for tax deducted |
| 203A | Tax deduction and collection account number |
| 203AA | Furnishing of statement of tax deducted |
| 204 | Meaning of "person responsible for paying" |
| 205 | Bar against direct demand on assessee |
| 206 | Persons deducting tax to furnish prescribed returns |
| 206A | Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax |
| 206AA | Requirement to furnish Permanent Account Number |
| 206C | Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. |
| 206CA | Tax collection account number |
| 207 | Liability for payment of advance tax |
| 208 | Conditions of liability to pay advance tax |
| 209 |
Computation of advance tax
|
| 210 | Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer |
| 211 | Instalments of advance tax and due dates |
| 214 | Interest payable by Government |
| 215 | Interest payable by assessee |
| 216 | Interest payable by assessee in case of underestimate, etc. |
| 217 | Interest payable by assessee when no estimate made |
| 218 | When assessee deemed to be in default |
| 219 | Credit for advance tax |
| 220 | When tax payable and when assessee deemed in default |
| 221 | Penalty payable when tax in default |
| 222 | Certificate to Tax Recovery Officer |
| 223 | Tax Recovery Officer by whom recovery is to be effected |
| 224 | Validity of certificate and cancellation or amendment thereof |
| 225 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
| 226 | Other modes of recovery |
| 227 | Recovery through State Government |
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228A
|
Recovery of tax in pursuance of agreements with foreign countries |
| 229 | Recovery of penalties, fine, interest and other sums |
| 230 | Tax clearance certificate |
| 232 | Recovery by suit or under other law not affected |
| 234A | Interest for defaults in furnishing return of income |
| 234B | Interest for defaults in payment of advance tax |
| 234C | Interest for deferment of advance tax |
| 234D | Interest on excess refund |
| 236 | Relief to company in respect of dividend paid out of past taxed profits |
| 236A | Relief to certain charitable institutions or funds in respect of certain dividends |
| 237 | Refunds |
| 238 | Person entitled to claim refund in certain special cases |
| 239 | Form of claim for refund and limitation |
| 240 | Refund on appeal, etc. |
|
242
|
Correctness of assessment not to be questioned |
| 243 | Interest on delayed refunds |
| 244 | Interest on refund where no claim is needed |
| 244A | Interest on refunds |
| 245 | Set off of refunds against tax remaining payable |
| 245A | Definitions |
| 245B | Income-tax Settlement Commission |
| 245BA | Jurisdiction and powers of Settlement Commission |
| 245BB | Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances |
| 245BC | Power of Chairman to transfer cases from one Bench to another |
| 245BD | Decision to be by majority |
| 245C | Application for settlement of cases |
| 245D | Procedure on receipt of an application under section 245C |
| 245DD | Power of Settlement Commission to order provisional attachment to protect revenue |
| 245E | Power of Settlement Commission to reopen completed proceedings |
| 245F | Powers and procedure of Settlement Commission |
| 245G | Inspection, etc., of reports |
| 245H | Power of Settlement Commission to grant immunity from prosecution and penalty |
| 245HA | Abatement of proceeding before Settlement Commission |
| 245HAA |
Credit for tax paid in case of abatement of proceedings
|
|
245I
|
Order of settlement to be conclusive |
| 245J | Recovery of sums due under order of settlement |
| 245K | Bar on subsequent application for settlement |
| 245L | Proceedings before Settlement Commission to be judicial proceedings |
| 245N | Definitions |
| 245O | Authority for advance rulings |
| 245P | Vacancies, etc., not to invalidate proceedings |
| 245Q | Application for advance ruling |
| 245R | Procedure on receipt of application |
| 245RR | Appellate authority not to proceed in certain cases |
| 245S | Applicability of advance ruling |
| 245T | Advance ruling to be void in certain circumstances |
| 245U | Powers of the Authority |
| 245V | Procedure of Authority |
| 246 | Appealable orders |
| 246A | Appealable orders before Commissioner (Appeals) |
| 248 | Appeal by person denying liability to deduct tax in certain cases |
| 249 |
Form of appeal and limitation
|
|
250
|
Procedure in appeal |
| 251 | Powers of the Commissioner (Appeals) |
| 252 | Appellate Tribunal |
| 253 | Appeals to the Appellate Tribunal |
| 254 | Orders of Appellate Tribunal |
| 255 | Procedure of Appellate Tribunal |
| 257 | Statement of case to Supreme Court in certain cases |
| 260 | Decisions of High Court or Supreme Court on the case stated |
| 260A | Appeal to High Court |
| 260B | Case before High Court to be heard by not less than two Judges |
| 261 | Appeal to Supreme Court |
| 262 | Hearing before Supreme Court |
| 263 | Revision of orders prejudicial to revenue |
| 264 | Revision of other orders |
| 265 | Tax to be paid notwithstanding reference, etc. |
| 266 | Execution for costs awarded by Supreme Court |
| 267 |
Amendment of assessment on appeal
|
|
268
|
Exclusion of time taken for copy |
| 268A | Filing of appeal or application for reference by income-tax authority |
| 269 | Definition of "High Court" |
| 269A | Definitions |
| 269AB | Registration of certain transactions |
| 269B | Competent authority |
| 269C | Immovable property in respect of which proceedings for acquisition may be taken |
| 269D | Preliminary notice |
| 269E | Objections |
| 269F | Hearing of objections |
| 269G | Appeal against order for acquisition |
| 269H | Appeal to High Court |
| 269I | Vesting of property in Central Government |
| 269J | Compensation |
| 269K | Payment or deposit of compensation |
| 269L | Assistance by Valuation Officers |
| 269M | Powers of competent authority |
| 269N | Rectification of mistakes |
| 269O | Appearance by authorised representative or registered valuer |
| 269P |
Statement to be furnished in respect of transfers of immovable property
|
|
269Q
|
Chapter not to apply to transfers to relatives |
| 269R | Properties liable for acquisition under this Chapter not to be acquired under other laws |
| 269RR | Chapter not to apply where transfer of immovable property made after a certain date |
| 269S | Chapter not to extend to State of Jammu and Kashmir |
| 269SS | Mode of taking or accepting certain loans and deposits |
| 269T | Mode of repayment of certain loans or deposits |
| 269TT | Mode of repayment of Special Bearer Bonds, 1991 |
| 269U | Commencement of Chapter |
| 269UA | Definitions |
| 269UB | Appropriate authority |
| 269UC | Restrictions on transfer of immovable property |
| 269UD | Order by appropriate authority for purchase by Central Government of immovable property |
| 269UE | Vesting of property in Central Government |
| 269UF | Consideration for purchase of immovable property by Central Government |
| 269UG | Payment or deposit of consideration |
| 269UH | Re-vesting of property in the transferor on failure of payment or deposit of consideration |
| 269UI | Powers of the appropriate authority |
| 269UJ | Rectification of mistakes |
| 269UK | Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property |
| 269UL |
Restrictions on registration, etc., of documents in respect of transfer of immovable property
|
|
269UM
|
Immunity to transferor against claims of transferee for transfer |
| 269UN | Order of appropriate authority to be final and conclusive |
| 269UO | Chapter not to apply to certain transfers |
| 269UP | Chapter not to apply where transfer of immovable property effected after certain date |
| 271 | Failure to furnish returns, comply with notices, concealment of income, etc. |
| 271A | Failure to keep, maintain or retain books of account, documents, etc. |
| 271AA | Penalty for failure to keep and maintain information and document in respect of international transaction |
| 271AAA | Penalty where search has been initiated |
| 271B | Failure to get accounts audited |
| 271BA | Penalty for failure to furnish report under section 92E |
| 271BB | Failure to subscribe to the eligible issue of capital |
| 271C | Penalty for failure to deduct tax at source |
| 271CA | Penalty for failure to collect tax at source |
| 271D | Penalty for failure to comply with the provisions of section 269SS |
| 271E | Penalty for failure to comply with the provisions of section 269T |
| 271F | Penalty for failure to furnish return of income |
| 271FA | Penalty for failure to furnish annual information return |
| 271FB | Penalty for failure to furnish return of fringe benefits |
| 271G |
Penalty for failure to furnish information or document under section 92D
|
| 272A | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
| 272AA | Penalty for failure to comply with the provisions of section 133B |
| 272B | Penalty for failure to comply with the provisions of section 139A |
| 272BB | Penalty for failure to comply with the provisions of section 203A |
| 272BBB | Penalty for failure to comply with the provisions of section 206CA |
| 273 | False estimate of, or failure to pay, advance tax |
| 273A | Power to reduce or waive penalty, etc., in certain cases |
| 273AA | Power of Commissioner to grant immunity from penalty |
| 273B | Penalty not to be imposed in certain cases |
| 274 | Procedure |
| 275 | Bar of limitation for imposing penalties |
| 275A | Contravention of order made under sub-section (3) of section 132 |
| 275B | Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 |
| 276 | Removal, concealment, transfer or delivery of property to thwart tax recovery |
| 276A | Failure to comply with the provisions of sub-sections (1) and (3) of section 178 |
| 276AB | Failure to comply with the provisions of sections 269UC, 269UE and 269UL |
| 276B | Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B |
| 276BB |
Failure to pay the tax collected at source
|
|
276C
|
Wilful attempt to evade tax, etc. |
| 276CC | Failure to furnish returns of income |
| 276CCC | Failure to furnish return of income in search cases |
| 276D | Failure to produce accounts and documents |
| 277 | False statement in verification, etc. |
| 277A | Falsification of books of account or document, etc. |
| 278 | Abetment of false return, etc. |
| 278A | Punishment for second and subsequent offences |
| 278AA | Punishment not to be imposed in certain cases |
| 278AB | Power of Commissioner to grant immunity from prosecution |
| 278B | Offences by companies |
| 278C | Offences by Hindu undivided families |
| 278D | Presumption as to assets, books of account, etc., in certain cases |
| 278E | Presumption as to culpable mental state |
| 279 | Prosecution to be at instance of Chief Commissioner or Commissioner |
| 279A | Certain offences to be non-cognizable |
| 279B | Proof of entries in records or documents |
| 280 |
Disclosure of particulars by public servants
|
| 281 | Certain transfers to be void |
| 281A | [REPEALED BY THE BENAMI TRANSACTIONS (PROHIBITION) ACT, 1988, W.E.F. 19-5-1988] |
| 281B | Provisional attachment to protect revenue in certain cases |
| 282 | Service of notice generally |
| 282A | Authentication of notices and other documents |
| 282B | Allotment of Document Identification Number |
| 283 | Service of notice when family is disrupted or firm, etc., is dissolved |
| 284 | Service of notice in the case of discontinued business |
| 285B | Submission of statements by producers of cinematograph films |
| 285BA |
Obligation to furnish annual information return
|
| 287 | Publication of information respecting assessees in certain cases |
| 287A | Appearance by registered valuer in certain matters |
| 288 | Appearance by authorised representative |
| 288A | Rounding off of income |
| 288B | Rounding off amount payable and refund due |
| 289 | Receipt to be given |
| 290 | Indemnity |
| 291 | Power to tender immunity from prosecution |
| 292 | Cognizance of offences |
| 292A | Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply |
| 292B | Return of income, etc., not to be invalid on certain grounds |
| 292BB | Notice deemed to be valid in certain circumstances |
| 292C | Presumption as to assets, books of account, etc. |
| 293 | Bar of suits in civil courts |
| 293A | Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils |
| 293B | Power of Central Government or Board to condone delays in obtaining approval |
| 293C | Power to withdraw approval |
| 294 | Act to have effect pending legislative provision for charge of tax |
| 294A |
Power to make exemption, etc., in relation to certain Union territories
|
|
295
|
Power to make rules |
| 296 | Rules and certain notifications to be placed before Parliament |
| 297 | Repeals and savings |
| 298 |
Power to remove difficulties
|
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