Income Tax · 1961 regime
Income Tax Act, 1961
The legacy code — still in force for back-year assessments up to AY 2025-26 and for ongoing matters under the old regime.
- Effective till
- AY 25-26
- Chapters
- 28
- Sections
- ~298
- Commentary
- 500 vols
Chapters
Browse the Act chapter by chapter.
Preliminary
3 sections
Basis of Charge
9 sections
Incomes Not Included
16 sections
A - Salaries
5 sections
B - House Property
7 sections
C - PGBP
70 sections
D - Capital Gains
31 sections
E - Other Sources
4 sections
Clubbing
6 sections
Aggregation
24 sections
A - Deductions
55 sections
Vol VII — Deductions Chapter VIA
2 sections
Rebates Reliefs DTAA
8 sections
Transfer Pricing and GAAR
24 sections
Special Tax Regimes
67 sections
Authorities Search Survey
33 sections
Procedure for Assessment
55 sections
Vol XV — Procedure Assessment
32 sections
Special Provisions for Firms
9 sections
TDS and TCS
68 sections
C - Advance Tax
14 sections
D - Recovery
25 sections
Refunds
45 sections
A - Settlement DRC AAR
2 sections
Appeals and Revision
70 sections
Penalties
42 sections
Offences Prosecution
39 sections
Miscellaneous
38 sections
Statutory texts
Income Tax Act, 1961
As amended by the Finance Act, 2025.
PDF · 5.3 MB
Income Tax Rules, 1962
All amendments up to 2025.
PDF · 24 MB
Section browser
Browse 1961 Act sections with plain-English summaries.
Reference
Chapter-wise commentary
Mirrors the structure of the ITA 2025 commentary.
1961 Treatise — Vols I-II-III: Foundational
FOREWORD TO THE 1961 TREATISE This is the first volume of the Bharat Tax Treatise on the Income-tax Act, 1961 (43 of 1961, as amended by Finance Act, 2025). The 1961 Act remains the operative law for assessment years up to AY 2026-27 (i.e., FY 2025-26 and earlier) and for all pending assessments /…
1961 Treatise — Vol IV-A: Salaries
EDITORIAL NOTE — VOL IV-A This Volume IV-A covers the Salaries head — the operative provisions are 1961 Act ss. 14 (heads of income), 15 (charge), 16 (deductions from salary), 17 (definitions of 'salary', 'perquisite', 'profits in lieu of salary'). The 2025 Act counterpart sits at ss. 13-19…
1961 Treatise — Vol IV-B: House Property
EDITORIAL NOTE — VOL IV-B This Volume covers ss. 22-27 of the 1961 Act — charge of HP income ( s. 22 ), annual value ( s. 23 ), deductions ( s. 24 ), interest payable outside India ( s. 25 ), arrears of rent / unrealised rent (ss. 25A-25B), special provision for co-owners ( s. 26 ), 'owner of…
1961 Treatise — Vol IV-C: PGBP
EDITORIAL NOTE — VOL IV-C This Volume covers the PGBP head — the operative provisions are 1961 Act ss. 28 (charge), 29 (computation framework), 30-32 (deductions for rent/repairs/insurance/depreciation), 33AB-35E (specialised deductions / scientific research / investment allowance), 36 (specific…
1961 Treatise — Vol IV-D: Capital Gains
EDITORIAL NOTE — VOL IV-D This Volume covers the Capital Gains head — 1961 Act ss. 45 (charge), 46 (distribution by company in liquidation), 47 (transactions not regarded as transfer), 48 (mode of computation), 49 (cost with reference to certain modes of acquisition), 50 (depreciable asset), 50C…
1961 Treatise — Vol IV-E: Other Sources
EDITORIAL NOTE — VOL IV-E This Volume covers ss. 56-59 of the 1961 Act — charge of OS income ( s. 56 ), deductions ( s. 57 ), amounts not deductible ( s. 58 ), profits chargeable ( s. 59 ). Section 56 carries the residuary head; sub-clauses (vii) / (viia) / (viib) / (x) deal with receipts without…
1961 Treatise — Vol V: Clubbing
EDITORIAL NOTE — VOL V This Volume covers ss. 60-65 of the 1961 Act — the clubbing-of-income provisions: s. 60 (transfer of income without transfer of asset), s. 61 (revocable transfer of asset), s. 62 (transfer irrevocable for specified period), s. 63 (defining 'transfer' and 'revocable…
1961 Treatise — Vol VI: Aggregation Setoff
EDITORIAL NOTE — VOL VI This Volume covers ss. 66-80 of the 1961 Act — total income computation framework ( s. 66 ), unexplained / aggregation provisions (ss. 68-69D), set-off and carry-forward architecture (ss. 70-79), and submission of return for losses ( s. 80 ). The 2025 Act counterpart spans…
1961 Treatise — Vol VII: Deductions Chapter VIA
EDITORIAL NOTE — VOL VII This Volume covers Chapter VIA of the 1961 Act — the entire deduction code: ss. 80A (general framework), 80AC (return-filing precondition), 80B (definitions), 80C (investments), 80CCC-80CCD (pension), 80D (medical insurance), 80DD-80DDB (disability/medical), 80E (education…
1961 Treatise — Vols VIII–IX: Rebates DTAA
EDITORIAL NOTE — VOLS VIII + IX Volume VIII covers Chapter VIII of the 1961 Act — Rebates and Reliefs (ss. 86-89A): s. 86 (share of AOP/BOI member income), s. 87 (rebate to be allowed), s. 87 A (resident individual rebate up to ₹12,500 / ₹25,000), s. 89 (relief for arrears / advance receipts), s.…
1961 Treatise — Vols X–XI: TP GAAR
EDITORIAL NOTE — VOLS X + XI Volume X covers Chapter X (1961 ss. 92-94B) — Special Provisions Relating to Avoidance of Tax / Transfer Pricing. Volume XI covers Chapter X-A (ss. 95-102) — General Anti-Avoidance Rules (GAAR), introduced by FA 2012, operational from 1-4-2017. VOLUME X — TRANSFER…
1961 Treatise — Vols XII–XIII: Special Tax
EDITORIAL NOTE — VOLS XII + XIII Volume XII covers Chapter XII (ss. 110-115BBI) — Determination of Tax in Certain Special Cases. Volume XIII covers Chapters XII-A through XII-H — NR Special / Offshore Funds / MAT (XII-B) / AMT (XII-BA) / DDT-abolished (XII-D) / Securitisation (XII-EA/EB) / Tonnage…
1961 Treatise — Vol XIV: Authorities Search Survey
EDITORIAL NOTE — VOL XIV This Volume covers Chapter XIII of the 1961 Act — the income-tax authorities, their jurisdiction and powers: ss. 116-118 (authorities), 119 (CBDT instructions), 120-130A (jurisdiction), 131 (discovery / production / examination on oath), 132 (search / seizure), 132A-133…
1961 Treatise — Vol XV: Procedure Assessment
EDITORIAL NOTE — VOL XV This Volume covers Chapter XIV of the 1961 Act — the entire assessment procedure framework: ss. 139 (return of income), 139A (PAN), 140 (verification), 140A (self-assessment), 142 (inquiry before assessment), 143 (assessment), 144 (best judgment assessment), 144A-144B…
1961 Treatise — Vols XVI–XVII: Liability TDS Recovery Refunds
EDITORIAL NOTE — VOLS XVI + XVII Volume XVI covers Chapters XV (Liability in Special Cases ss. 159-180A) and XVI (Special Provisions for Firms ss. 182-189A) of the 1961 Act. Volume XVII covers Chapter XVII (Collection and Recovery ss. 190-234D) and Chapter XIX (Refunds ss. 237-245) — including the…
1961 Treatise — Vol XVIII: Appeals Revision DRC AAR
EDITORIAL NOTE — VOL XVIII This Volume covers Chapter XX (Appeals and Revision ss. 246-269) — the entire appellate hierarchy: Commissioner (Appeals) [ s. 246 A onwards], Income-tax Appellate Tribunal [s. 252 onwards], High Court [ s. 260 A], Supreme Court [ s. 261 ]. Plus Chapter XIX-AA (Dispute…
1961 Treatise — Vols XIX–XX: Modes Penalties Offences Misc
EDITORIAL NOTE — VOLS XIX + XX Volume XIX covers Chapter XX-B (Modes of Payment ss. 269SS-269TT) — the cash-transaction restrictions. Volume XX covers Chapter XXI (Penalties imposable ss. 270-275), Chapter XXII (Offences and Prosecutions ss. 276-280D), and Chapter XXIII (Miscellaneous ss.…
Section 1 — Short Title Extent and Commencement
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Section 10 — Incomes Not Included in Total Income (Master Exemption Section)
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Section 100 — GAAR Applies in Addition - Lieu
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Section 101 — Procedural Guidelines
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Section 102 — GAAR Definitions
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Section 10A — Newly Established Undertakings in Free Trade Zones
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Section 10AA — Special Provisions in Respect of SEZ Units
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Section 10B — 100% EOU Deduction (Legacy)
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Section 10BA — Hand-made Carpet Industry Deduction (Legacy)
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Section 10BB — Computer Programmes Production (Legacy)
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Section 10C — Industrial Undertakings in NE Region (Legacy)
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Section 11 — Income from Property Held for Charitable or Religious Purposes
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Section 110 — Average Rate Computation -- No Tax-Bearing Income
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Section 111 — Tax on Accumulated Balance of Recognised PF
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Section 111A — STCG on Listed Equity - Equity Oriented MF (15%)
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Section 112 — LTCG on Capital Assets (Other Than Listed Equity)
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Section 112A — LTCG on Listed Equity - Equity-MF (12.5% on Excess INR 1.25 Lakh)
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Section 113 — Block Period Tax (Search Assessment)
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Section 115-O — Dividend Distribution Tax (DDT) -- Pre-FA 2020 Legacy
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Section 115A — Tax on NR - Foreign Co Income (Royalty - FTS - Interest - Dividend)
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Section 115AB — Income of Overseas Financial Organisation -- Specified Securities
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Section 115AC — NR Income from Foreign Currency Bonds - GDR
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Section 115ACA — Resident Employee GDR Income
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Section 115AD — Tax on Income of FII - FPI
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Section 115B — Life Insurance Business -- Tax on Profits
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Section 115BA — Manufacturing Co (FA 2016) -- Concessional 25%
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Section 115BAA — Domestic Company Concessional 22% (FA 2019)
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Section 115BAB — New Manufacturing Co Concessional 15% (FA 2019)
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Section 115BAC — New Tax Regime (Individuals - HUF - AOP - BOI - AJP)
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Section 115BAD — Concessional 22% for Cooperative Society
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Section 115BAE — New Manufacturing Cooperative Society 15%
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Section 115BB — Lottery - Crossword - Gambling -- 30% Flat
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Section 115BBA — Sportsperson - Entertainer -- NR -- Specified Income
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Section 115BBB — Open-Ended Equity Fund -- Tax
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Section 115BBC — Anonymous Donations to Trust
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Section 115BBD — Inter-Corporate Foreign Dividend -- 15%
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Section 115BBDA — Excess Dividend Tax (Pre-FA 2020)
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Section 115BBE — Penal Rate on Cash Credits - Unexplained Income (60%+)
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Section 115BBF — Royalty from Patent (Resident) -- 10%
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Section 115BBG — Carbon Credits Income -- 10%
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Section 115BBH — Virtual Digital Asset (VDA) Income -- 30% Flat
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Section 115BBI — Specified Income of Trust -- 30%
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Section 115BBJ — Online Gaming Winnings (FA 2023) -- 30% Flat
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Section 115C — NRI Special Definitions
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Section 115D — NRI -- No Deductions Against Investment Income
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Section 115E — NRI Tax Rates -- 20% - 12.5%
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Section 115F — NRI -- LTCG Reinvestment Exemption
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Section 115G — NRI -- Return Filing Exemption
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Section 115H — NRI Becoming Resident -- Continued Benefit
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Section 115J — MAT -- Pre-Section 115JA Regime (Legacy)
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Section 115JA — MAT -- Pre-FA 2001 Regime (Legacy)
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Section 115JAA — MAT Credit
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Section 115JB — Minimum Alternate Tax (MAT) on Companies
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Section 115JC — Alternate Minimum Tax (AMT) -- Non-Companies
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Section 115JD — AMT Credit
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Section 115JE — AMT -- General Provisions Apply
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Section 115JEE — AMT Threshold INR 20 Lakh
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Section 115JF — AMT Definitions
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Section 115JG — Conversion of Foreign Bank Branch to Indian Subsidiary
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Section 115JH — Foreign Co Becoming Resident -- Conditions
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Section 115P — DDT Interest -- Pre-FA 2020 Legacy
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Section 115Q — DDT Default -- Pre-FA 2020 Legacy
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Section 115QA — Buy-back Tax -- Domestic Co (Pre-FA 2024)
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Section 115QB — Buy-back Tax Interest -- Legacy
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Section 115QC — Buy-back Tax Default -- Legacy
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Section 115R — Tax on Mutual Fund Distribution (Pre-FA 2020)
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Section 115S — Mutual Fund Distribution Tax Interest
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Section 115T — Mutual Fund Distribution Default
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Section 115TA — Securitisation Trust Income Distribution Tax
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Section 115TB — Securitisation Trust Interest
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Section 115TC — Securitisation Trust Default
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Section 115TCA — Securitisation Trust -- Pass-through Taxation
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Section 115TD — Tax on Accreted Income -- Trust Conversion - Dissolution
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Section 115TE — Accreted Income -- Interest
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Section 115TF — Accreted Income -- Default
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Section 115U — Pass-through Taxation -- Venture Capital Fund - VC Company
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Section 115UA — REIT - InvIT Pass-through
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Section 115UB — Investment Fund -- AIF Pass-through
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Section 115V — Tonnage Tax -- Definitions
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Section 116 — Income-tax Authorities
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Section 117 — Appointment of IT Authorities
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Section 118 — Control of IT Authorities
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Section 119 — CBDT Instructions - Circulars - Notifications
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Section 119A — Taxpayer's Charter (FA 2020)
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Section 12 — Voluntary Contributions to Trust
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Section 120 — Jurisdiction of IT Authorities
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Section 121 — Jurisdiction by Direction
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Section 121A — Jurisdiction Directions - Faceless Framework
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Section 122 — Jurisdiction of Higher Authorities
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Section 123 — Jurisdiction (CIT) Concurrent
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Section 124 — Jurisdiction of AO -- Disputes
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Section 125 — Jurisdiction Directions Post-Reorganisation
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Section 125A — Jurisdiction Directions Specific
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Section 126 — Power to Transfer Cases
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Section 127 — Power to Transfer Cases
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Section 128 — Concurrent Jurisdiction
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Section 129 — Change of Incumbent of an Office
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Section 12A — Conditions for Applicability of ss. 11 and 12
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Section 12AA — Procedure for Registration (Pre-FA 2020 Regime)
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Section 12AB — Procedure for Fresh Registration (FA 2020 onwards)
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Section 12AC — Trust Conversion - Merger
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Section 13 — Section 11 - 12 Not to Apply in Certain Cases
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Section 130 — Faceless Framework -- Jurisdiction
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Section 130A — Specialised Jurisdiction
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Section 131 — Powers re Discovery - Production - Witnesses
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Section 132 — Search and Seizure
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Section 132A — Requisition of Books - Assets
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Section 132B — Application of Seized Assets
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Section 133 — Power to Call for Information
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Section 133A — Survey
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Section 133B — Survey -- Charitable - Religious Institution
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Section 133C — Power to Call Information for Compliance Verification
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Section 134 — Power to Inspect Registers of Companies
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Section 135 — Power of Director - CIT etc.
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Section 135A — Faceless Information Authority
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Section 136 — Proceedings Before Income-Tax Authorities
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Section 137 — Disclosure - Confidentiality (Sunset)
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Section 138 — Disclosure of Information by IT Authority
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Section 139 — Return of Income
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Section 139AA — PAN-Aadhaar Linkage
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Section 139B — Tax Return Preparer Scheme
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Section 139C — Power to Prescribe Documents Not to Be Furnished
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Section 13A — Political Party Income Exemption
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Section 13B — Voluntary Contributions to Electoral Trust
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Section 14 — Heads of Income
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Section 140 — Verification - Signing of Return
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Section 140A — Self-Assessment
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Section 140B — Tax on Updated Return
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Section 141 — Provisional Assessment (Sunset)
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Section 141A — Provisional Assessment by AO
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Section 142 — Inquiry Before Assessment
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Section 142A — Reference to Valuation Officer
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Section 142B — Faceless Inquiry - Valuation
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Section 143 — Assessment
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Section 144 — Best Judgement Assessment
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Section 144A — Joint Commissioner Power to Direct
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Section 144B — Faceless Assessment Procedure
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Section 144BA — Faceless Assessment Procedure -- Detailed
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Section 144C — Dispute Resolution Panel (DRP)
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Section 145 — Method of Accounting
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Section 145A — Method of Accounting -- Inventory - Securities
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Section 145B — Specific Income Recognition Items
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Section 146 — Reopening of Assessment Pre-Section 147 (Sunset)
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Section 147 — Reassessment - Income Escaping Assessment
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Section 148 — Notice for Reassessment
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Section 148A — Pre-Reassessment Procedure (FA 2021)
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Section 148B — Specialised Reassessment
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Section 149 — Time-Limits for Notice
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Section 14A — Disallowance of Expenditure for Earning Exempt Income
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Section 15 — Salaries Chargeable to Tax
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Section 150 — Reassessment Pursuant to Order
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Section 151 — Sanction for Issue of Notice
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Section 151A — Faceless Sanction
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Section 152 — Other Provisions for Reassessment
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Section 153 — Time-Limit for Completion of Assessment
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Section 153A — Search Assessment (Pre-FA 2024 Block Period -- Now Reverted)
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Section 153B — Time-Limit for 153A Assessment
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Section 153C — Search Assessment of Other Persons
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Section 153D — Approval for Search Assessment
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Section 154 — Rectification of Mistake
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Section 155 — Other Procedural Amendments
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Section 156 — Notice of Demand
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Section 156A — Demand for Updated Return
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Section 157 — Intimation of Loss
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Section 157A — Intimation Specialised
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Section 158 — Issue of Refund
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Section 158A — Settlement -- Identical Q of Law
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Section 158AA — Specialised
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Section 158AB — Specialised
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Section 158B — Definitions for Block Period (Search Assessment)
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Section 158BA — Block Period Assessment
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Section 158BB — Computation of Undisclosed Block Period Income
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Section 158BC — Procedure for Block Assessment
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Section 158BE — Time-Limit for Block Assessment
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Section 158BF — Other Procedural Block Assessment
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Section 158BFA — Block Assessment Penalty - Interest
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Section 158BG — Block Assessment Order Approval
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Section 158BH — Block Assessment -- General Provisions Apply
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Section 159 — Legal Representative Liability
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Section 16 — Deductions from Salaries
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Section 160 — Representative Assessee
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Section 161 — Liability of Representative Assessee
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Section 162 — Right of Representative Assessee to Recover
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Section 163 — Agent of NR -- Definition
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Section 164 — Trust -- Tax on Discretionary - Unspecified Beneficiary
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Section 164A — Oral Trust Tax
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Section 165 — Mode of Computation -- Trust
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Section 166 — Direct Assessment of Beneficiary -- Option
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Section 167 — Charge of Tax on AOP - BOI
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Section 167A — Charge on Specified Trusts
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Section 167B — AOP - BOI Members Identifiable -- Tax Allocation
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Section 167C — Joint Venture Tax
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Section 168 — Deceased Person's Income (Executor)
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Section 169 — Right of Executor to Recover Tax
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Section 17 — Salary, Perquisite and Profits in Lieu of Salary Defined
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Section 170 — Succession to Business - Profession
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Section 170A — Succession via Business Reorganisation (FA 2022)
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Section 171 — HUF Partition
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Section 172 — Shipping Business -- Non-Resident
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Section 173 — Recovery from Agent of NR
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Section 174 — Departing NR -- Acceleration of Assessment
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Section 174A — Departing AOP-BOI Acceleration
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Section 175 — Discontinuance of Business
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Section 176 — Person Likely to Transfer Property to Avoid Tax
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Section 177 — Dissolved Firm - Discontinued Business -- Assessment
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Section 179 — Director's Liability for Private Co Tax
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Section 180 — Royalty Recipient -- Tax
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Section 180A — Specialised
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Section 181 — Specialised Cases
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Section 182 — Pre-FA 1992 Firm Tax Framework (Sunset)
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Section 183 — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 184 — Assessment of Firm
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Section 185 — Firm Assessment -- Defective Cases
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Section 187 — Change in Constitution of Firm
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Section 188 — Succession of Firm by Another
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Section 188A — Joint and Several Liability of Partners
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Section 189 — Dissolution of Firm
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Section 189A — Specialised Firm Reorganisation
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Section 190 — Deduction at Source -- General
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Section 191 — Direct Payment -- Where No TDS
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Section 192 — TDS on Salary
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Section 192A — TDS on PF Premature Withdrawal
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Section 193 — TDS on Interest on Securities
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Section 194-I — TDS on Rent
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Section 194-IA — TDS on Sale of Immovable Property
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Section 194-IB — TDS on Rent by Individual - HUF (No Audit)
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Section 194-IC — TDS on JDA Compensation
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Section 194-O — TDS by E-Commerce Operator
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Section 194 — TDS on Dividend
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Section 194A — TDS on Interest -- Resident
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Section 194B — TDS on Lottery - Crossword
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Section 194BA — TDS on Online Gaming (FA 2023)
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Section 194BB — TDS on Horse Race Winnings
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Section 194C — TDS on Contractor Payments
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Section 194D — TDS on Insurance Commission
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Section 194DA — TDS on Maturity of Life Insurance
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Section 194E — TDS on Sportsperson - NR
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Section 194EE — TDS on NSS Withdrawal
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Section 194F — TDS on Repurchase of MF Units
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Section 194G — TDS on Lottery Tickets Commission
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Section 194H — TDS on Commission - Brokerage
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Section 194J — TDS on Professional - Technical Fees
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Section 194K — TDS on MF Income
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Section 194L — TDS on Compulsory Acquisition (Sunset)
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Section 194LA — TDS on Compensation for Compulsory Acquisition
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Section 194LB — TDS on Interest from Infrastructure Debt Fund
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Section 194LBA — TDS on Distribution by Business Trust to Unit-holder
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Section 194LBB — TDS on Distribution by Investment Fund
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Section 194LBC — TDS on Securitisation Trust Income
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Section 194LC — TDS on FCY Loan Interest
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Section 194LD — TDS on Interest on Government Bond - Corporate Bond to FII
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Section 194M — TDS by Individual - HUF on Specified Payments
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Section 194P — TDS Relief for Senior Citizen 75+
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Section 194Q — TDS on Purchase of Goods
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Section 194R — TDS on Benefit - Perquisite from Business
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Section 194S — TDS on Virtual Digital Asset Transfer
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Section 195 — TDS on Payment to Non-Resident
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Section 195A — Grossing-Up of Net-of-Tax Payments
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Section 196 — Exemption -- Government - RBI - Statutory
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Section 196A — TDS on MF Income to NR
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Section 196B — TDS on Off-shore Funds
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Section 196C — TDS on Foreign Currency Bonds - GDR Income
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Section 196D — TDS on FII - FPI Income
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 197 — Lower - Nil Deduction Certificate
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 197A — Self-Declaration -- Form 15G - 15H
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Section 197B — Lower TDS in Specified Territorial Jurisdiction
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Section 198 — TDS Deemed Income Received
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Section 199 — Credit for TDS
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Section 2 — Definitions
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Section 200 — Payment of TDS - Statement Filing
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Section 200A — Processing of TDS Statements
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Section 201 — Consequences of TDS Failure
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Section 202 — Payment Mode - Bank
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Section 203 — TDS Certificate (Form 16 - 16A)
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Section 203A — Tax Deduction Account Number (TAN)
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Section 203AA — Form 26AS (replaced by AIS)
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Section 204 — 'Person Responsible for Paying'
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Section 205 — Bar against Direct Demand on Assessee
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Section 206 — Annual Statement of TDS (FA 2005)
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Section 206A — Quarterly Statement (Specialised)
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Section 206AA — Higher TDS Rate for No-PAN
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Section 206B — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 206C — Tax Collection at Source (TCS)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 206CA — Specialised TCS
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Section 206CB — Processing TCS Statements
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 206CC — Higher TCS for No-PAN
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 206CCA — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 207 — Liability for Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 208 — Conditions for Advance Tax Liability
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 209 — Computation of Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 209A — Advance Tax under AO Direction
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Section 210 — Payment of Advance Tax -- Voluntary
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Section 211 — Instalments of Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 212 — Specialised Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 213 — Specialised Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 214 — Specialised Advance Tax (Sunset)
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Section 215 — Interest Pre-1989 Regime (Sunset)
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Section 216 — Pre-1989 Regime
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Section 217 — Pre-1989 Regime
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Section 218 — When Assessee Deemed in Default
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Section 219 — Credit for Advance Tax Paid
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Section 22 — Charging Section -- Income from House Property
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Section 220 — When Tax Payable - Default
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Section 221 — Penalty for Default in Tax Payment
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Section 222 — Recovery by TRO -- Certificate
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 223 — TRO Procedural Provisions
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Section 224 — Validity of TRO Certificate
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Section 225 — Stay of Recovery -- TRO
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Section 226 — Other Modes of Recovery
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Section 227 — Recovery via State Government
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Section 228 — Recovery -- Specialised
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Section 228A — Recovery via Foreign Agreements (DTAA Mutual Collection)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 229 — Recovery -- Court
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Section 23 — Annual Value -- Determination
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 230 — Tax Clearance Certificate
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 230A — Specialised
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Section 231 — Period for Recovery
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Section 232 — Recovery via Court (Civil Suit)
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Section 233 — Specialised Recovery
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Section 234 — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 234A — Interest -- Default in Filing Return
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 234B — Interest -- Default in Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 234D — Interest -- Excess Refund Granted
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 234E — Fee -- Late TDS Statement Filing
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 234F — Fee -- Late Return Filing
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 234G — Fee -- Specified Statements
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 234H — Fee -- Aadhaar-PAN Linkage
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Section 235 — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 236 — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 236A — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 238 — Refund -- Income Clubbed in Other Person
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 239 — Form for Refund Claim
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 239A — Refund for NR Withholding Tax Refusal (FA 2022)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 24 — Deductions from Income from House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 240 — Refund on Appeal - Other Order
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 241 — Withholding of Refund (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 241A — Withholding of Refund Pending Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 242 — Correctness of Assessment Not Re-litigated
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 243 — Interest on Delayed Refund (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 244 — Interest on Delayed Refund (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 244A — Interest on Refund
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245-I — Settlement -- Order Conclusive
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245-O — AAR Constitution
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245-OA — BAR Constitution (FA 2021)
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Section 245-OB — BAR Procedural
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Section 245 — Set-off of Refunds Against Demand
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245A — Settlement Definitions (Sunset)
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Section 245AA — Settlement Procedural
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245B — Settlement Commission Constitution (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245BA — Settlement Sittings
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245BB — Settlement -- Vice-Chairman
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245BC — Settlement -- Powers
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245BD — Settlement -- Decision Procedure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245C — Settlement Application (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245D — Settlement Procedure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245DD — Settlement -- Provisional Attachment
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245E — Settlement -- Reopening
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245F — Settlement Powers
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245G — Settlement -- Information Disclosure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245H — Settlement -- Immunity from Penalty - Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245J — Settlement -- Amount Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245L — Settlement -- Proceedings Judicial
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245M — Withdrawal of Pending Settlement Application (FA 2021)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245MA — Dispute Resolution Committee (DRC)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245N — AAR -- Definitions
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245P — AAR - BAR Vacancies
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245Q — AAR - BAR Application
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245R — AAR - BAR Procedure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245RR — AAR -- Withdrawal of Application
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245S — AAR - BAR Ruling Binding
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245T — Ruling Void Where Misrepresentation
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245U — AAR - BAR Powers
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245V — AAR - BAR Procedural Authority
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 245W — BAR Appeal to HC (FA 2021)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 246 — Appealable Orders -- CIT(A) (Pre-FA 2014)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 246A — Appealable Orders to CIT(A)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 247 — Appeal -- Specialised Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 248 — Appeal by Person Denying Liability
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 249 — Form - Time of Appeal
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 25 — Disallowance of Interest -- Outside India Without TDS
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 250 — Procedure of CIT(A)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 251 — Powers of CIT(A)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 252 — ITAT Constitution
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 252A — ITAT Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 253 — Appeal to ITAT
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 254 — Powers of ITAT
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 255 — ITAT Procedure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 256 — Reference to HC (Sunset Pre-FA 1998)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 257 — Reference Procedure (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 258 — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 259 — ITAT -- Bench - Decision
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 25A — Recovery of Unrealised Rent - Arrears of Rent
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 26 — Joint Owners - Co-ownership of Property
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 260 — ITAT -- Powers Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 260A — Appeal to High Court (Substantial Q of Law)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 260B — HC Appeal Procedure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 261 — Appeal to Supreme Court
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 262 — Hearing of SC Appeals
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 263 — Revision -- PCIT - CIT (Erroneous + Prejudicial)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 264 — Revision -- Assessee's Application
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 264A — Faceless Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 264B — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 265 — Tax Demanded Despite Pending Appeal
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 266 — Pre-FA 1998 Reference
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 267 — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 268 — Mandatory Filing of Appeal
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 268A — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269-I — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269-O — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269A — Acquisition of Immovable Property -- Pre-FA 2002 (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269AB — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269B — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269C — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269D — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269E — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269F — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269G — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269H — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269J — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269K — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269M — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269N — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269P — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269Q — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269R — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269RR — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269S — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269SS — Cash Loan - Deposit Bar (INR 20K)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269ST — Cash Receipt Bar (INR 2 Lakh)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269SU — Mandatory Digital Acceptance Facility
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269T — Cash Loan Repayment Bar
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269TT — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269U — Pre-emptive Purchase (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UA — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UB — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UC — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UD — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UE — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UF — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UG — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UH — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UI — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UJ — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UK — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UL — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UM — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UN — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UO — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 269UP — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 27 — Deemed Owner -- House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 270 — Failure to Furnish Return - Comply with Notice -- Pre-FA 2017
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 270A — Penalty for Under-Reporting - Misreporting
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 270AA — Immunity from Penalty (FA 2016)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271-I — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271 — Pre-FA 2017 Concealment Penalty (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271A — Failure to Maintain Books
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271AA — TP Documentation Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271AAA — Search Penalty -- Pre-FA 2016
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271AAB — Search-Period Undisclosed Income Penalty
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271AAC — Penalty for s. 68-69D Cash Credits
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271AAD — Penalty for False - Omitted Entries
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271AAE — Penalty for NPO Specified Income
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271B — Failure to Get Audit
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271BA — TP Audit Report Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271BB — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271CA — TCS Failure -- Penalty
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271D — Cash Loan Acceptance -- Penalty
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271DA — Cash Receipt INR 2L -- Penalty
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271DB — Digital Acceptance Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271E — Cash Loan Repayment -- Penalty
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271F — Pre-FA 2018 Late Return Penalty (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271FA — SFT - Reportable Account Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271FAA — SFT Inaccuracy
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271FAB — Investment Fund Reporting Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271FB — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271G — TP Information Filing Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271GA — Indian Concern Failure -- Indirect Transfer Info
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271GB — CbCR Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271GC — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271H — TDS Statement Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271J — Penalty on Professionals (CA - Valuer)
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 271K — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
Section 272 — Specialised
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