ITA 1961 · Sections

Sections of the Income Tax Act, 1961

Every section of the Income-tax Act, 1961 with plain-English summaries, deep-linkable and searchable. Each section page maps to its 2025-Act counterpart.

Sections covered: 808
Range: 1 – 298
Regime: 1961
Status: Legacy

808/808

1
Section 1 — Short Title Extent and Commencement
Chapter I — Preliminary
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2
Section 2 — Definitions
Chapter I — Preliminary
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3
Section 3 — Previous Year Defined
Chapter I — Preliminary
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4
Section 4 — Charge of Income-tax
Chapter II — Basis of Charge
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5
Section 5 — Scope of Total Income
Chapter II — Basis of Charge
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5A
Section 5A — Apportionment of Income Between Spouses (Portuguese Civil Code)
Chapter II — Basis of Charge
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6
Section 6 — Residence in India
Chapter II — Basis of Charge
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7
Section 7 — Income Deemed to be Received
Chapter II — Basis of Charge
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8
Section 8 — Dividend Income
Chapter II — Basis of Charge
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9
Section 9 — Income Deemed to Accrue or Arise in India
Chapter II — Basis of Charge
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9A
Section 9A — Eligible Investment Fund Safe Harbour
Chapter II — Basis of Charge
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9B
Section 9B — Income on Receipt of Capital Asset - Stock-in-trade by Specified Person from Specified Entity
Chapter II — Basis of Charge
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10
Section 10 — Incomes Not Included in Total Income (Master Exemption Section)
Chapter III — Incomes Not Included
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10(1)
Agricultural Income
Vols I-II-III — Foundational
The Constitution Bench in CIT v. Raja Benoy Kumar Sahas Roy , (1957) 32 ITR 466 (SC), laid down the foundational test: 'agriculture' for income-tax purposes requires basic operations on the land — tilling, sowing, planting. Mere…
10(13A)
HRA
Vols I-II-III — Foundational
The HRA exemption u/s 10(13A) is governed by Rule 2A of the 1962 Rules, prescribing the threefold formula — least of (a) HRA actually received, (b) rent paid less 10% of basic salary, (c) 50%/40% of basic salary (metro/non-metro). On the…
10(2)
HUF Receipts
Vols I-II-III — Foundational
CIT v. Surjit Lal Chhabda , (1975) 101 ITR 776 (SC) — HUF receipts on division / partition not taxable in recipient member's hands.
10(38)
LTCG on Listed Equity (sunset)
Vols I-II-III — Foundational
Section 10(38) granted full exemption to LTCG arising from transfer of listed equity / equity-oriented mutual fund units, where STT was paid. Sunset by FA 2018 from AY 2019-20; replaced by s. 112A providing concessional 10% rate (above…
10A
Section 10A — Newly Established Undertakings in Free Trade Zones
Chapter III — Incomes Not Included
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10AA
Section 10AA — Special Provisions in Respect of SEZ Units
Chapter III — Incomes Not Included
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10B
Section 10B — 100% EOU Deduction (Legacy)
Chapter III — Incomes Not Included
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10BA
Section 10BA — Hand-made Carpet Industry Deduction (Legacy)
Chapter III — Incomes Not Included
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10BB
Section 10BB — Computer Programmes Production (Legacy)
Chapter III — Incomes Not Included
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10C
Section 10C — Industrial Undertakings in NE Region (Legacy)
Chapter III — Incomes Not Included
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11
Section 11 — Income from Property Held for Charitable or Religious Purposes
Chapter III — Incomes Not Included
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12
Section 12 — Voluntary Contributions to Trust
Chapter III — Incomes Not Included
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12A
Section 12A — Conditions for Applicability of ss. 11 and 12
Chapter III — Incomes Not Included
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12AA
Section 12AA — Procedure for Registration (Pre-FA 2020 Regime)
Chapter III — Incomes Not Included
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12AB
Section 12AB — Procedure for Fresh Registration (FA 2020 onwards)
Chapter III — Incomes Not Included
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12AC
Section 12AC — Trust Conversion - Merger
Chapter III — Incomes Not Included
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13
Section 13 — Section 11 - 12 Not to Apply in Certain Cases
Chapter III — Incomes Not Included
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13A
Section 13A — Political Party Income Exemption
Chapter III — Incomes Not Included
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13B
Section 13B — Voluntary Contributions to Electoral Trust
Chapter III — Incomes Not Included
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14
Section 14 — Heads of Income
Chapter IV — A - Salaries
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14A
Section 14A — Disallowance of Expenditure for Earning Exempt Income
Chapter IV — A - Salaries
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15
Section 15 — Salaries Chargeable to Tax
Chapter IV — A - Salaries
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16
Section 16 — Deductions from Salaries
Chapter IV — A - Salaries
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17
Section 17 — Salary, Perquisite and Profits in Lieu of Salary Defined
Chapter IV — A - Salaries
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22
Section 22 — Charging Section -- Income from House Property
Chapter IV — B - House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
23
Section 23 — Annual Value -- Determination
Chapter IV — B - House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
24
Section 24 — Deductions from Income from House Property
Chapter IV — B - House Property
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25
Section 25 — Disallowance of Interest -- Outside India Without TDS
Chapter IV — B - House Property
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25A
Section 25A — Recovery of Unrealised Rent - Arrears of Rent
Chapter IV — B - House Property
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26
Section 26 — Joint Owners - Co-ownership of Property
Chapter IV — B - House Property
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27
Section 27 — Deemed Owner -- House Property
Chapter IV — B - House Property
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28
Section 28 — Charging Section -- PGBP
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
29
Section 29 — Computation -- PGBP
Chapter IV — C - PGBP
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30
Section 30 — Rent, Rates, Taxes, Repairs and Insurance for Business Premises
Chapter IV — C - PGBP
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31
Section 31 — Repairs and Insurance of Machinery, Plant and Furniture
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
32
Section 32 — Depreciation
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
32A
Section 32A — Investment Allowance (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
32AB
Section 32AB — Investment Deposit Account (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
32AC
Section 32AC — Investment in New Plant & Machinery (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
32AD
Section 32AD — Notified Backward Areas Investment Allowance
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
33
Section 33 — Development Rebate (Legacy)
Chapter IV — C - PGBP
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33A
Section 33A — Development Allowance for Tea Bushes (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
33AB
Section 33AB — Tea - Coffee - Rubber Development Account
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
33ABA
Section 33ABA — Site Restoration Fund (Petroleum - Natural Gas)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
33AC
Section 33AC — Reserves for Shipping Business (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
33B
Section 33B — Rehabilitation Allowance (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
34
Section 34 — Conditions for Depreciation Allowance and Development Rebate
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
34A
Section 34A — Restriction on Unabsorbed Depreciation (Domestic Cos)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35
Section 35 — Scientific Research Expenditure
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35A
Section 35A — Patent Rights - Copyrights -- Acquisition
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35AB
Section 35AB — Know-How -- Lump Sum Payment
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35ABA
Section 35ABA — Spectrum Fee Capital Expenditure
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35ABB
Section 35ABB — Telecom Licence Fee
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35AC
Section 35AC — Notified Eligible Projects (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35AD
Section 35AD — Investment-Linked Deduction for Specified Businesses
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35B
Section 35B — Export Markets Development Allowance (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35C
Section 35C — Agricultural Programmes (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35CC
Section 35CC — Rural Development (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35CCA
Section 35CCA — Payments to Rural Development Associations (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35CCB
Section 35CCB — Conservation of Natural Resources (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35CCC
Section 35CCC — Agricultural Extension Project Expenditure
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35CCD
Section 35CCD — Skill Development Project Expenditure
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35D
Section 35D — Preliminary Expenses Amortisation
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35DD
Section 35DD — Demerger Expenses Amortisation
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35DDA
Section 35DDA — VRS Compensation Amortisation
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
35E
Section 35E — Mineral Prospecting - Extraction Expenditure
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
36
Section 36 — Other Deductions
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
37
Section 37 — General -- Residual Deduction Clause
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
38
Section 38 — Building - Plant Used Partly for Business
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
39
Section 39 — Repealed Provision
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
40
Section 40 — Specific Disallowances
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
40A
Section 40A — Disallowances -- Cash Payments - Excessive - Related Party
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
41
Section 41 — Profits Chargeable to Tax -- Recoupment - Cessation
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
42
Section 42 — Petroleum Mining Allowance
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
43
Section 43 — Definitions for PGBP Computation
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
43A
Section 43A — Special Provision -- Foreign Currency Loan for Capital Asset
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
43AA
Section 43AA — Forex Gain-Loss on Revenue Account
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
43B
Section 43B — Actual Payment Basis -- Statutory Liabilities and Specified Items
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
43C
Section 43C — Cost of Acquisition -- Stock-in-Trade Conversion
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
43CA
Section 43CA — Stamp Duty Value -- Transfer of Land - Building (Stock-in-Trade)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
43CB
Section 43CB — Profit on Construction Contract - Service Contract
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
43D
Section 43D — Interest -- Bad Loans of Banks - FIs - SIDBI
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44
Section 44 — Insurance Business Profits
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44A
Section 44A — Trade Association Income - Expenditure
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44AA
Section 44AA — Maintenance of Books of Account
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44AB
Section 44AB — Tax Audit -- Compulsory Audit of Accounts
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44AC
Section 44AC — Repealed
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44AD
Section 44AD — Presumptive Taxation -- Eligible Business
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44ADA
Section 44ADA — Presumptive Taxation -- Specified Professions
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44AE
Section 44AE — Presumptive Taxation -- Goods Carriage Operators
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44AF
Section 44AF — Retail Business Presumptive (Legacy)
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44B
Section 44B — Shipping Business -- Non-Resident
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44BB
Section 44BB — Mineral Oils Business -- Non-Resident
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44BBA
Section 44BBA — Aircraft Operations -- Non-Resident
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44BBB
Section 44BBB — Civil Construction in Turnkey Power Projects -- NR
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44BBC
Section 44BBC — FA 2024 -- Cruise Ships NR
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44BBD
Section 44BBD — FA 2024 -- Specified Sectors NR
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44C
Section 44C — Head Office Expenditure -- Foreign Companies
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44D
Section 44D — Royalty - FTS for Pre-FA 2003 Foreign Co
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44DA
Section 44DA — Royalty - FTS -- Non-Resident Through PE
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
44DB
Section 44DB — Cooperative Banks -- Specified Deductions
Chapter IV — C - PGBP
STATUTORY ARCHITECTURE — 18-ROW MAP
45
Section 45 — Charging Section -- Capital Gains
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
46
Section 46 — Capital Gains on Distribution by Company in Liquidation
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
46A
Section 46A — Buy-back -- Capital Gains
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
47
Section 47 — Transactions Not Regarded as Transfer
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
47A
Section 47A — Withdrawal of Exemption Granted Under s. 47
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
48
Section 48 — Mode of Computation of Capital Gains
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
49
Section 49 — Cost of Acquisition With Reference to Certain Modes
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
50
Section 50 — Special Provision -- Sale of Depreciable Asset (Block of Assets)
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
50A
Section 50A — Special Cost in Specific Cases
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
50AA
Section 50AA — Specified Mutual Fund - Market-Linked Debenture STCG (FA 2023)
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
50B
Section 50B — Slump Sale -- Capital Gains Computation
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
50C
Section 50C — Stamp Duty Value -- Immovable Property Capital Gains
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
50CA
Section 50CA — Unquoted Equity Shares -- Stamp Duty Value Concept
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
50D
Section 50D — Consideration Not Ascertainable
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
51
Section 51 — Forfeited Advance - Advance Money Received
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54
Section 54 — Exemption -- LTCG on Sale of House Property -- Investment in New House
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54B
Section 54B — Exemption -- Agricultural Land Sale -- Reinvestment
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54D
Section 54D — Compulsory Acquisition of Industrial Land - Building
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54E
Section 54E — Pre-FA 1992 Investment Bonds Scheme (Legacy)
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54EA
Section 54EA — Specified Bonds (Legacy)
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54EB
Section 54EB — Specified Bonds (Legacy)
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54EC
Section 54EC — Exemption -- LTCG Invested in REC - NHAI Bonds
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54ED
Section 54ED — Listed Securities - Mutual Fund (Legacy)
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54EE
Section 54EE — Notified Fund of Funds (Legacy)
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54F
Section 54F — Exemption -- LTCG on Long-Term Asset (NOT House) -- Reinvestment in House
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54G
Section 54G — Exemption -- Shifting from Urban to Rural Industrial Area
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54GA
Section 54GA — SEZ Shifting Exemption
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54GB
Section 54GB — Exemption -- Investment in Eligible Start-up
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
54H
Section 54H — Time-extension for Compulsory Acquisition
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
55
Section 55 — Cost of Acquisition - Cost of Improvement -- Definitions
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
55A
Section 55A — Reference to Valuation Officer
Chapter IV — D - Capital Gains
STATUTORY ARCHITECTURE — 18-ROW MAP
56
Section 56 — Charging Section -- Income from Other Sources
Chapter IV — E - Other Sources
STATUTORY ARCHITECTURE — 18-ROW MAP
57
Section 57 — Deductions from Income from Other Sources
Chapter IV — E - Other Sources
STATUTORY ARCHITECTURE — 18-ROW MAP
58
Section 58 — Amounts Not Deductible -- Other Sources
Chapter IV — E - Other Sources
STATUTORY ARCHITECTURE — 18-ROW MAP
59
Section 59 — Profits Chargeable to Tax -- Recoupment (Other Sources)
Chapter IV — E - Other Sources
STATUTORY ARCHITECTURE — 18-ROW MAP
60
Section 60 — Transfer of Income Without Transfer of Asset
Chapter V — Clubbing
STATUTORY ARCHITECTURE — 18-ROW MAP
61
Section 61 — Income from Revocable Transfer
Chapter V — Clubbing
STATUTORY ARCHITECTURE — 18-ROW MAP
62
Section 62 — Transfer Irrevocable for Specified Period
Chapter V — Clubbing
STATUTORY ARCHITECTURE — 18-ROW MAP
63
Section 63 — Definitions for Sections 60, 61, 62
Chapter V — Clubbing
STATUTORY ARCHITECTURE — 18-ROW MAP
64
Section 64 — Income of Spouse, Minor Child to be Included in Individual's Income
Chapter V — Clubbing
STATUTORY ARCHITECTURE — 18-ROW MAP
65
Section 65 — Liability of Person to Whom Assets Transferred
Chapter V — Clubbing
STATUTORY ARCHITECTURE — 18-ROW MAP
66
Section 66 — Total Income -- Aggregation
Chapter VI — Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
67A
Section 67A — Income of AOP - BOI Member
Chapter VI — Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
68
Section 68 — Cash Credits -- Unexplained Sums in Books
Chapter VI — Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
69
Section 69 — Unexplained Investments
Chapter VI — Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
69A
Section 69A — Unexplained Money - Bullion - Jewellery - Other Articles
Chapter VI — Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
69B
Section 69B — Unexplained Investment Beyond Recorded Cost
Chapter VI — Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
69C
Section 69C — Unexplained Expenditure
Chapter VI — Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
69D
Section 69D — Hundi Borrowings
Chapter VI — Aggregation
STATUTORY ARCHITECTURE — 18-ROW MAP
70
Section 70 — Set-off of Loss from One Source Against Income From Another Source under Same Head
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
71
Section 71 — Set-off of Loss from One Head Against Income from Another
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
71A
Section 71A — Set-off of HP Loss Against Other Heads (Pre-FA 2017 Regime)
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
71B
Section 71B — Carry-Forward of HP Loss
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
72
Section 72 — Carry-Forward of Business Loss
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
72A
Section 72A — Carry-Forward of Loss - Depreciation in Amalgamation - Demerger
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
72AA
Section 72AA — Banking Co. Amalgamation Loss - Depreciation
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
72AB
Section 72AB — Cooperative Bank Amalgamation -- Loss - Depreciation Carry-Forward
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
73
Section 73 — Speculation Business Loss
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
73A
Section 73A — Specified Business Loss (s. 35AD)
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
74
Capital Loss
Vol VI — Aggregation Setoff
Capital loss carried forward 8 years; LTCG-loss against LTCG only; STCG-loss against STCG or LTCG.
74A
Section 74A — Race Horse Loss
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
78
Section 78 — Carry-Forward of Loss in Case of Change in Constitution of Firm
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
79
Section 79 — Carry-Forward and Set-off of Losses in Case of Closely-held Company
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
79A
Section 79A — No Set-off of Loss After Search Assessment
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
80
Section 80 — Carry-Forward and Set-off Subject to Return Filing
Chapter VI — Set-off and Carry Forward
STATUTORY ARCHITECTURE — 18-ROW MAP
80-I
Section 80-I — Industrial Undertaking (Legacy 80-I)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IA
Section 80-IA — Infrastructure - Power - Telecom etc. -- 100% Deduction
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IAB
Section 80-IAB — SEZ Developer Profits (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IAC
Section 80-IAC — Eligible Start-up Tax Holiday
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IB
Section 80-IB — Industrial Undertaking -- Specified Sectors (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IBA
Section 80-IBA — Affordable Housing Project Profit Deduction
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IC
Section 80-IC — Specified States Industrial Undertaking
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80-ID
Section 80-ID — Hotels in NCR - Specified Districts
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IE
Section 80-IE — North-East Industrial Undertakings (FA 2007 onwards)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80A
Section 80A — General Rules for Deductions Under Chapter VI-A
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80A / 80AC
GENERAL FRAMEWORK + RETURN-FILING PRECONDITION
Vol VII — Deductions Chapter VIA
80AB
Section 80AB — Computation of GTI for VI-A Purposes
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80AC
Section 80AC — Filing of Return as Pre-condition for Specified VI-A Deductions
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80C
Section 80C — Deductions for Specified Investments - Payments
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCC
Section 80CCC — Pension Fund -- Approved Annuity Plans
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCD
Section 80CCD — National Pension Scheme (NPS) Contributions
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCE
Section 80CCE — Aggregate Limit -- 80C + 80CCC + 80CCD(1)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCF
Section 80CCF — Infrastructure Bond (Sunset)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCG
Section 80CCG — Rajiv Gandhi Equity Savings Scheme (Sunset)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCH
Section 80CCH — Agnipath Scheme -- Subscription to Agniveer Corpus Fund
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80D
Section 80D — Health Insurance Premium - Preventive Check-up
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80DD
Section 80DD — Maintenance - Medical Treatment of Disabled Dependent
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80DDB
Section 80DDB — Medical Treatment of Specified Diseases
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80E
Section 80E — Interest on Education Loan
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80EE
Section 80EE — Interest on Housing Loan -- Additional (FY 2016-17 only)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80EEA
Section 80EEA — Interest on Housing Loan -- Affordable Housing (FY 2019-22)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80EEB
Section 80EEB — Interest on Electric Vehicle Loan
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80G
Section 80G — Donations to Charitable Funds and Institutions
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80GG
Section 80GG — Rent Paid by Self-employed (Without HRA)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80GGA
Section 80GGA — Donations for Scientific - Rural Research
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80GGB
Section 80GGB — Political Party Contribution -- Indian Companies
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80GGC
Section 80GGC — Political Party Contribution -- Non-Companies
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80HH
Section 80HH — Industrial Undertaking in Backward Areas (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHA
Section 80HHA — Small-Scale Industrial Undertaking (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHB
Section 80HHB — Foreign Project Earnings (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHBA
Section 80HHBA — Housing Project (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHC
Section 80HHC — Export Profits (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHD
Section 80HHD — Tourism Foreign Exchange (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHE
Section 80HHE — Software Export (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHF
Section 80HHF — Film-Software Production (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80JJA
Section 80JJA — Profits from Bio-degradable Waste Treatment
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80JJAA
Section 80JJAA — Employment of New Workmen -- Additional Deduction
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80LA
Section 80LA — IFSC Banking Unit -- 100% - 50% Deduction
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80M
Section 80M — Inter-Corporate Dividend Deduction
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80M (Reintroduced FA 2020 post
DDT abolition)
Vol VII — Deductions Chapter VIA
100% deduction of dividend received by a domestic company from another domestic company / foreign company / business trust, to the extent re-distributed within prescribed window (1 month before due-date u/s 139(1) of receiving company).…
80P
Section 80P — Cooperative Society Income Deduction
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80PA
Section 80PA — Producer Company Profit Deduction
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80Q
Section 80Q — Books on Specified Subjects (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80QQA
Section 80QQA — Author Royalty (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80QQB
Section 80QQB — Author - Co-Author of Books (Royalty)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80R
Section 80R — Foreign Income of Authors etc (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80RR
Section 80RR — Author - Sportsperson Foreign Income (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80RRA
Section 80RRA — Foreign Salary -- Specified Categories (Legacy)
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80RRB
Section 80RRB — Patent Royalty Income -- Resident Patentee
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80TTA
Section 80TTA — Interest on Savings Account -- Up to INR 10,000
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80TTB
Section 80TTB — Interest on Deposits -- Senior Citizen INR 50,000
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
80U
Section 80U — Disabled Individual -- Self Disability Deduction
Chapter VI — A - Deductions
STATUTORY ARCHITECTURE — 18-ROW MAP
86
Share of Income from AOP / BOI
Vols VIII–IX — Rebates DTAA
Where the assessee is a member of an association of persons or body of individuals (other than a company or a co-operative society or a society registered under the Societies Registration Act, 1860 (21 of 1860), or under any law…
87
Section 87 — Rebate Framework (Master Provision)
Chapter VIII — Rebates Reliefs DTAA
STATUTORY ARCHITECTURE — 18-ROW MAP
87A
Section 87A — Rebate for Resident Individuals -- Total Income Up to Threshold
Chapter VIII — Rebates Reliefs DTAA
STATUTORY ARCHITECTURE — 18-ROW MAP
88E
Section 88E — STT Rebate -- Securities Transaction Tax
Chapter VIII — Rebates Reliefs DTAA
STATUTORY ARCHITECTURE — 18-ROW MAP
89
Section 89 — Relief for Salary Arrears - Advance
Chapter VIII — Rebates Reliefs DTAA
STATUTORY ARCHITECTURE — 18-ROW MAP
89A
Section 89A — Foreign Retirement Benefits -- Tax Deferral
Chapter VIII — Rebates Reliefs DTAA
STATUTORY ARCHITECTURE — 18-ROW MAP
90
Section 90 — DTAA -- Double Taxation Avoidance Agreements
Chapter VIII — Rebates Reliefs DTAA
STATUTORY ARCHITECTURE — 18-ROW MAP
90A
Section 90A — DTAA with Specified Associations
Chapter VIII — Rebates Reliefs DTAA
STATUTORY ARCHITECTURE — 18-ROW MAP
91
Section 91 — Unilateral Foreign Tax Relief
Chapter VIII — Rebates Reliefs DTAA
STATUTORY ARCHITECTURE — 18-ROW MAP
92
Section 92 — Computation of Income from International Transaction at ALP
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92A
Section 92A — Definition of Associated Enterprise (AE)
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92B
Section 92B — Definition of International Transaction
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92BA
Section 92BA — Specified Domestic Transaction
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92C
Section 92C — Computation of Arm's Length Price
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92CA
Section 92CA — Reference to Transfer Pricing Officer (TPO)
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92CB
Section 92CB — Safe Harbour Rules
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92CC
Section 92CC — Advance Pricing Agreement (APA)
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92CD
Section 92CD — Modified Return Post-APA - DRP
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92CE
Section 92CE — Secondary Adjustment
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92E
Section 92E — Audit Report Filing -- Form 3CEB
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
92F
Section 92F — Definitions for TP Sections
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
93
Section 93 — Avoidance of Tax by Transactions Resulting in Transfer of Income to NR
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
94
Section 94 — Avoidance of Tax by Securities Transactions -- Dividend Stripping - Bond Washing
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
94A
Section 94A — Non-Cooperative Jurisdiction (NCJ) Anti-Avoidance
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
94B
Section 94B — Limitation on Interest Deduction (Thin Capitalisation)
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
95
Section 95 — GAAR -- Application of General Anti-Avoidance Rule
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
96
Section 96 — IAA Definition (Within GAAR)
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
97
Section 97 — Lack of Commercial Substance Test
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
98
Section 98 — GAAR Consequences
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
99
Section 99 — Treatment of Connected Persons
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
100
Section 100 — GAAR Applies in Addition - Lieu
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
101
Section 101 — Procedural Guidelines
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
102
Section 102 — GAAR Definitions
Chapter X — Transfer Pricing and GAAR
STATUTORY ARCHITECTURE — 18-ROW MAP
110
Section 110 — Average Rate Computation -- No Tax-Bearing Income
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
111
Section 111 — Tax on Accumulated Balance of Recognised PF
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
111A
Section 111A — STCG on Listed Equity - Equity Oriented MF (15%)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
112
Section 112 — LTCG on Capital Assets (Other Than Listed Equity)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
112A
Section 112A — LTCG on Listed Equity - Equity-MF (12.5% on Excess  INR 1.25 Lakh)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
113
Section 113 — Block Period Tax (Search Assessment)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115-O
Section 115-O — Dividend Distribution Tax (DDT) -- Pre-FA 2020 Legacy
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115A
Section 115A — Tax on NR - Foreign Co Income (Royalty - FTS - Interest - Dividend)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115AB
Section 115AB — Income of Overseas Financial Organisation -- Specified Securities
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115AC
Section 115AC — NR Income from Foreign Currency Bonds - GDR
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115ACA
Section 115ACA — Resident Employee GDR Income
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115AD
Section 115AD — Tax on Income of FII - FPI
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115B
Section 115B — Life Insurance Business -- Tax on Profits
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BA
Section 115BA — Manufacturing Co (FA 2016) -- Concessional 25%
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAA
Section 115BAA — Domestic Company Concessional 22% (FA 2019)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAB
Section 115BAB — New Manufacturing Co Concessional 15% (FA 2019)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAC
Section 115BAC — New Tax Regime (Individuals - HUF - AOP - BOI - AJP)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAD
Section 115BAD — Concessional 22% for Cooperative Society
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAE
Section 115BAE — New Manufacturing Cooperative Society 15%
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BB
Section 115BB — Lottery - Crossword - Gambling -- 30% Flat
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBA
Section 115BBA — Sportsperson - Entertainer -- NR -- Specified Income
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBB
Section 115BBB — Open-Ended Equity Fund -- Tax
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBC
Section 115BBC — Anonymous Donations to Trust
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBD
Section 115BBD — Inter-Corporate Foreign Dividend -- 15%
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBDA
Section 115BBDA — Excess Dividend Tax (Pre-FA 2020)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBE
Section 115BBE — Penal Rate on Cash Credits - Unexplained Income (60%+)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBF
Section 115BBF — Royalty from Patent (Resident) -- 10%
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBG
Section 115BBG — Carbon Credits Income -- 10%
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBH
Section 115BBH — Virtual Digital Asset (VDA) Income -- 30% Flat
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBI
Section 115BBI — Specified Income of Trust -- 30%
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBJ
Section 115BBJ — Online Gaming Winnings (FA 2023) -- 30% Flat
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115C
Section 115C — NRI Special Definitions
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115D
Section 115D — NRI -- No Deductions Against Investment Income
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115E
Section 115E — NRI Tax Rates -- 20% - 12.5%
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115F
Section 115F — NRI -- LTCG Reinvestment Exemption
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115G
Section 115G — NRI -- Return Filing Exemption
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115H
Section 115H — NRI Becoming Resident -- Continued Benefit
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115J
Section 115J — MAT -- Pre-Section 115JA Regime (Legacy)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JA
Section 115JA — MAT -- Pre-FA 2001 Regime (Legacy)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JAA
Section 115JAA — MAT Credit
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JB
Section 115JB — Minimum Alternate Tax (MAT) on Companies
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JC
Section 115JC — Alternate Minimum Tax (AMT) -- Non-Companies
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JD
Section 115JD — AMT Credit
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JE
Section 115JE — AMT -- General Provisions Apply
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JEE
Section 115JEE — AMT Threshold INR 20 Lakh
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JF
Section 115JF — AMT Definitions
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JG
Section 115JG — Conversion of Foreign Bank Branch to Indian Subsidiary
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115JH
Section 115JH — Foreign Co Becoming Resident -- Conditions
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115P
Section 115P — DDT Interest -- Pre-FA 2020 Legacy
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115Q
Section 115Q — DDT Default -- Pre-FA 2020 Legacy
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115QA
Section 115QA — Buy-back Tax -- Domestic Co (Pre-FA 2024)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115QB
Section 115QB — Buy-back Tax Interest -- Legacy
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115QC
Section 115QC — Buy-back Tax Default -- Legacy
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115R
Section 115R — Tax on Mutual Fund Distribution (Pre-FA 2020)
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115S
Section 115S — Mutual Fund Distribution Tax Interest
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115T
Section 115T — Mutual Fund Distribution Default
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115TA
Section 115TA — Securitisation Trust Income Distribution Tax
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115TB
Section 115TB — Securitisation Trust Interest
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115TC
Section 115TC — Securitisation Trust Default
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115TCA
Section 115TCA — Securitisation Trust -- Pass-through Taxation
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115TD
Section 115TD — Tax on Accreted Income -- Trust Conversion - Dissolution
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115TE
Section 115TE — Accreted Income -- Interest
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115TF
Section 115TF — Accreted Income -- Default
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115U
Section 115U — Pass-through Taxation -- Venture Capital Fund - VC Company
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115UA
Section 115UA — REIT - InvIT Pass-through
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115UB
Section 115UB — Investment Fund -- AIF Pass-through
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
115V
Section 115V — Tonnage Tax -- Definitions
Chapter XI — Special Tax Regimes
STATUTORY ARCHITECTURE — 18-ROW MAP
116
Section 116 — Income-tax Authorities
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
117
Section 117 — Appointment of IT Authorities
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
118
Section 118 — Control of IT Authorities
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
119
Section 119 — CBDT Instructions - Circulars - Notifications
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
119A
Section 119A — Taxpayer's Charter (FA 2020)
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
120
Section 120 — Jurisdiction of IT Authorities
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
121
Section 121 — Jurisdiction by Direction
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
121A
Section 121A — Jurisdiction Directions - Faceless Framework
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
122
Section 122 — Jurisdiction of Higher Authorities
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
123
Section 123 — Jurisdiction (CIT) Concurrent
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
124
Section 124 — Jurisdiction of AO -- Disputes
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
125
Section 125 — Jurisdiction Directions Post-Reorganisation
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
125A
Section 125A — Jurisdiction Directions Specific
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
126
Section 126 — Power to Transfer Cases
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
127
Section 127 — Power to Transfer Cases
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
128
Section 128 — Concurrent Jurisdiction
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
129
Section 129 — Change of Incumbent of an Office
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
130
Section 130 — Faceless Framework -- Jurisdiction
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
130A
Section 130A — Specialised Jurisdiction
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
131
Section 131 — Powers re Discovery - Production - Witnesses
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
132
Section 132 — Search and Seizure
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
132A
Section 132A — Requisition of Books - Assets
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
132B
Section 132B — Application of Seized Assets
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
133
Section 133 — Power to Call for Information
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
133A
Section 133A — Survey
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
133B
Section 133B — Survey -- Charitable - Religious Institution
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
133C
Section 133C — Power to Call Information for Compliance Verification
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
134
Section 134 — Power to Inspect Registers of Companies
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
135
Section 135 — Power of Director - CIT etc.
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
135A
Section 135A — Faceless Information Authority
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
136
Section 136 — Proceedings Before Income-Tax Authorities
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
137
Section 137 — Disclosure - Confidentiality (Sunset)
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
138
Section 138 — Disclosure of Information by IT Authority
Chapter XII — Authorities Search Survey
STATUTORY ARCHITECTURE — 18-ROW MAP
139
Section 139 — Return of Income
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
139AA
Section 139AA — PAN-Aadhaar Linkage
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
139B
Section 139B — Tax Return Preparer Scheme
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
139C
Section 139C — Power to Prescribe Documents Not to Be Furnished
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
140
Section 140 — Verification - Signing of Return
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
140A
Section 140A — Self-Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
140B
Section 140B — Tax on Updated Return
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
141
Section 141 — Provisional Assessment (Sunset)
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
141A
Section 141A — Provisional Assessment by AO
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
142
Section 142 — Inquiry Before Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
142A
Section 142A — Reference to Valuation Officer
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
142B
Section 142B — Faceless Inquiry - Valuation
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
143
Section 143 — Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
143(1)
Summary Intimation
Vol XV — Procedure Assessment
CPC processes returns and issues intimation u/s 143(1) — TDS reconciliation, basic computational adjustments. Time-limit: within 9 months from end of FY in which return filed (FA 2017 reduction from 12 to 9 months). Adjustments allowed:…
143(2)
Notice for Scrutiny
Vol XV — Procedure Assessment
AO may select case for scrutiny by issuing s. 143(2) notice within 3 months from end of FY in which return filed (post FA 2021 from 6 months earlier). Failure to issue within time forecloses scrutiny.
143(3)
Regular Assessment
Vol XV — Procedure Assessment
AO completes assessment by order in writing — accepting / modifying return. Time-limit u/s 153 — 12 months from end of relevant AY (regular cases) / 21 months (TP cases). Faceless framework u/s 144B — operative from 1-4-2021 onwards.…
144
Section 144 — Best Judgement Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
144A
Section 144A — Joint Commissioner Power to Direct
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
144B
Section 144B — Faceless Assessment Procedure
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
144BA
Section 144BA — Faceless Assessment Procedure -- Detailed
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
144C
Section 144C — Dispute Resolution Panel (DRP)
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
145
Section 145 — Method of Accounting
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
145A
Section 145A — Method of Accounting -- Inventory - Securities
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
145B
Section 145B — Specific Income Recognition Items
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
146
Section 146 — Reopening of Assessment Pre-Section 147 (Sunset)
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
147
Section 147 — Reassessment - Income Escaping Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
148
Section 148 — Notice for Reassessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
148A
Section 148A — Pre-Reassessment Procedure (FA 2021)
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
148B
Section 148B — Specialised Reassessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
149
Section 149 — Time-Limits for Notice
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
150
Section 150 — Reassessment Pursuant to Order
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
151
Section 151 — Sanction for Issue of Notice
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
151A
Section 151A — Faceless Sanction
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
152
Section 152 — Other Provisions for Reassessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
153
Section 153 — Time-Limit for Completion of Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
153A
Section 153A — Search Assessment (Pre-FA 2024 Block Period -- Now Reverted)
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
153B
Section 153B — Time-Limit for 153A Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
153C
Section 153C — Search Assessment of Other Persons
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
153D
Section 153D — Approval for Search Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
154
Section 154 — Rectification of Mistake
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
155
Section 155 — Other Procedural Amendments
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
156
Section 156 — Notice of Demand
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
156A
Section 156A — Demand for Updated Return
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
157
Section 157 — Intimation of Loss
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
157A
Section 157A — Intimation Specialised
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158
Section 158 — Issue of Refund
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158A
Section 158A — Settlement -- Identical Q of Law
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158AA
Section 158AA — Specialised
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158AB
Section 158AB — Specialised
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158B
Section 158B — Definitions for Block Period (Search Assessment)
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158BA
Section 158BA — Block Period Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158BB
Section 158BB — Computation of Undisclosed Block Period Income
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158BC
Section 158BC — Procedure for Block Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158BE
Section 158BE — Time-Limit for Block Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158BF
Section 158BF — Other Procedural Block Assessment
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158BFA
Section 158BFA — Block Assessment Penalty - Interest
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158BG
Section 158BG — Block Assessment Order Approval
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
158BH
Section 158BH — Block Assessment -- General Provisions Apply
Chapter XIV — Procedure for Assessment
STATUTORY ARCHITECTURE — 18-ROW MAP
159
Section 159 — Legal Representative Liability
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
160
Section 160 — Representative Assessee
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
161
Section 161 — Liability of Representative Assessee
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
162
Section 162 — Right of Representative Assessee to Recover
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
163
Section 163 — Agent of NR -- Definition
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
164
Section 164 — Trust -- Tax on Discretionary - Unspecified Beneficiary
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
164A
Section 164A — Oral Trust Tax
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
165
Section 165 — Mode of Computation -- Trust
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
166
Section 166 — Direct Assessment of Beneficiary -- Option
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
167
Section 167 — Charge of Tax on AOP - BOI
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
167A
Section 167A — Charge on Specified Trusts
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
167B
Section 167B — AOP - BOI Members Identifiable -- Tax Allocation
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
167C
Section 167C — Joint Venture Tax
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
168
Section 168 — Deceased Person's Income (Executor)
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
169
Section 169 — Right of Executor to Recover Tax
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
170
Section 170 — Succession to Business - Profession
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
170A
Section 170A — Succession via Business Reorganisation (FA 2022)
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
171
Section 171 — HUF Partition
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
172
Section 172 — Shipping Business -- Non-Resident
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
173
Section 173 — Recovery from Agent of NR
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
174
Section 174 — Departing NR -- Acceleration of Assessment
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
174A
Section 174A — Departing AOP-BOI Acceleration
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
175
Section 175 — Discontinuance of Business
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
176
Section 176 — Person Likely to Transfer Property to Avoid Tax
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
177
Section 177 — Dissolved Firm - Discontinued Business -- Assessment
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
179
Section 179 — Director's Liability for Private Co Tax
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
180
Section 180 — Royalty Recipient -- Tax
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
180A
Section 180A — Specialised
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
181
Section 181 — Specialised Cases
Chapter XV — Liability Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
182
Section 182 — Pre-FA 1992 Firm Tax Framework (Sunset)
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
183
Section 183 — Specialised
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
184
Section 184 — Assessment of Firm
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
185
Section 185 — Firm Assessment -- Defective Cases
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
187
Section 187 — Change in Constitution of Firm
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
188
Section 188 — Succession of Firm by Another
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
188A
Section 188A — Joint and Several Liability of Partners
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
189
Section 189 — Dissolution of Firm
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
189A
Section 189A — Specialised Firm Reorganisation
Chapter XVI — Special Provisions for Firms
STATUTORY ARCHITECTURE — 18-ROW MAP
190
Section 190 — Deduction at Source -- General
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
191
Section 191 — Direct Payment -- Where No TDS
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
192
Section 192 — TDS on Salary
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
192A
Section 192A — TDS on PF Premature Withdrawal
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
193
Section 193 — TDS on Interest on Securities
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194
Section 194 — TDS on Dividend
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194-I
Section 194-I — TDS on Rent
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194-IA
Section 194-IA — TDS on Sale of Immovable Property
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194-IB
Section 194-IB — TDS on Rent by Individual - HUF (No Audit)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194-IC
Section 194-IC — TDS on JDA Compensation
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194-O
Section 194-O — TDS by E-Commerce Operator
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194A
Section 194A — TDS on Interest -- Resident
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194B
Section 194B — TDS on Lottery - Crossword
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194BA
Section 194BA — TDS on Online Gaming (FA 2023)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194BB
Section 194BB — TDS on Horse Race Winnings
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194C
Section 194C — TDS on Contractor Payments
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194D
Section 194D — TDS on Insurance Commission
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194DA
Section 194DA — TDS on Maturity of Life Insurance
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194E
Section 194E — TDS on Sportsperson - NR
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194EE
Section 194EE — TDS on NSS Withdrawal
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194F
Section 194F — TDS on Repurchase of MF Units
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194G
Section 194G — TDS on Lottery Tickets Commission
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194H
Section 194H — TDS on Commission - Brokerage
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194J
Section 194J — TDS on Professional - Technical Fees
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194K
Section 194K — TDS on MF Income
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194L
Section 194L — TDS on Compulsory Acquisition (Sunset)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194LA
Section 194LA — TDS on Compensation for Compulsory Acquisition
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194LB
Section 194LB — TDS on Interest from Infrastructure Debt Fund
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194LBA
Section 194LBA — TDS on Distribution by Business Trust to Unit-holder
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194LBB
Section 194LBB — TDS on Distribution by Investment Fund
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194LBC
Section 194LBC — TDS on Securitisation Trust Income
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194LC
Section 194LC — TDS on FCY Loan Interest
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194LD
Section 194LD — TDS on Interest on Government Bond - Corporate Bond to FII
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194M
Section 194M — TDS by Individual - HUF on Specified Payments
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194P
Section 194P — TDS Relief for Senior Citizen 75+
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194Q
Section 194Q — TDS on Purchase of Goods
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194R
Section 194R — TDS on Benefit - Perquisite from Business
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
194S
Section 194S — TDS on Virtual Digital Asset Transfer
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
195
Section 195 — TDS on Payment to Non-Resident
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
195A
Section 195A — Grossing-Up of Net-of-Tax Payments
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
196
Section 196 — Exemption -- Government - RBI - Statutory
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
196A
Section 196A — TDS on MF Income to NR
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
196B
Section 196B — TDS on Off-shore Funds
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
196C
Section 196C — TDS on Foreign Currency Bonds - GDR Income
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
196D
Section 196D — TDS on FII - FPI Income
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
197
Section 197 — Lower - Nil Deduction Certificate
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
197A
Section 197A — Self-Declaration -- Form 15G - 15H
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
197B
Section 197B — Lower TDS in Specified Territorial Jurisdiction
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
198
Section 198 — TDS Deemed Income Received
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
199
Section 199 — Credit for TDS
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
200
Section 200 — Payment of TDS - Statement Filing
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
200A
Section 200A — Processing of TDS Statements
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
201
Section 201 — Consequences of TDS Failure
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
202
Section 202 — Payment Mode - Bank
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
203
Section 203 — TDS Certificate (Form 16 - 16A)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
203A
Section 203A — Tax Deduction Account Number (TAN)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
203AA
Section 203AA — Form 26AS (replaced by AIS)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
204
Section 204 — 'Person Responsible for Paying'
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
205
Section 205 — Bar against Direct Demand on Assessee
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206
Section 206 — Annual Statement of TDS (FA 2005)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206A
Section 206A — Quarterly Statement (Specialised)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206AA
Section 206AA — Higher TDS Rate for No-PAN
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206B
Section 206B — Specialised
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206C
Section 206C — Tax Collection at Source (TCS)
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206CA
Section 206CA — Specialised TCS
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206CB
Section 206CB — Processing TCS Statements
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206CC
Section 206CC — Higher TCS for No-PAN
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
206CCA
Section 206CCA — Specialised
Chapter XVII — TDS and TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
207
Section 207 — Liability for Advance Tax
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
208
Section 208 — Conditions for Advance Tax Liability
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
209
Section 209 — Computation of Advance Tax
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
209A
Section 209A — Advance Tax under AO Direction
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
210
Section 210 — Payment of Advance Tax -- Voluntary
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
211
Section 211 — Instalments of Advance Tax
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
212
Section 212 — Specialised Advance Tax
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
213
Section 213 — Specialised Advance Tax
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
214
Section 214 — Specialised Advance Tax (Sunset)
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
215
Section 215 — Interest Pre-1989 Regime (Sunset)
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
216
Section 216 — Pre-1989 Regime
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
217
Section 217 — Pre-1989 Regime
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
218
Section 218 — When Assessee Deemed in Default
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
219
Section 219 — Credit for Advance Tax Paid
Chapter XVII — C - Advance Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
220
Section 220 — When Tax Payable - Default
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
221
Section 221 — Penalty for Default in Tax Payment
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
222
Section 222 — Recovery by TRO -- Certificate
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
223
Section 223 — TRO Procedural Provisions
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
224
Section 224 — Validity of TRO Certificate
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
225
Section 225 — Stay of Recovery -- TRO
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
226
Section 226 — Other Modes of Recovery
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
227
Section 227 — Recovery via State Government
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
228
Section 228 — Recovery -- Specialised
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
228A
Section 228A — Recovery via Foreign Agreements (DTAA Mutual Collection)
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
229
Section 229 — Recovery -- Court
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
230
Section 230 — Tax Clearance Certificate
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
230A
Section 230A — Specialised
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
231
Section 231 — Period for Recovery
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
232
Section 232 — Recovery via Court (Civil Suit)
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
233
Section 233 — Specialised Recovery
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
234
Section 234 — Specialised
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
234A
Section 234A — Interest -- Default in Filing Return
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
234B
Section 234B — Interest -- Default in Advance Tax
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
234D
Section 234D — Interest -- Excess Refund Granted
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
234E
Section 234E — Fee -- Late TDS Statement Filing
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
234F
Section 234F — Fee -- Late Return Filing
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
234G
Section 234G — Fee -- Specified Statements
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
234H
Section 234H — Fee -- Aadhaar-PAN Linkage
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
235
Section 235 — Specialised
Chapter XVII — D - Recovery
STATUTORY ARCHITECTURE — 18-ROW MAP
236
Section 236 — Specialised
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
236A
Section 236A — Specialised
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
238
Section 238 — Refund -- Income Clubbed in Other Person
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
239
Section 239 — Form for Refund Claim
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
239A
Section 239A — Refund for NR Withholding Tax Refusal (FA 2022)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
240
Section 240 — Refund on Appeal - Other Order
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
241
Section 241 — Withholding of Refund (Sunset)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
241A
Section 241A — Withholding of Refund Pending Assessment
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
242
Section 242 — Correctness of Assessment Not Re-litigated
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
243
Section 243 — Interest on Delayed Refund (Sunset)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
244
Section 244 — Interest on Delayed Refund (Sunset)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
244A
Section 244A — Interest on Refund
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245
Section 245 — Set-off of Refunds Against Demand
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245-I
Section 245-I — Settlement -- Order Conclusive
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245-O
Section 245-O — AAR Constitution
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245-OA
Section 245-OA — BAR Constitution (FA 2021)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245-OB
Section 245-OB — BAR Procedural
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245A
Section 245A — Settlement Definitions (Sunset)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245AA
Section 245AA — Settlement Procedural
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245B
Section 245B — Settlement Commission Constitution (Sunset)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245BA
Section 245BA — Settlement Sittings
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245BB
Section 245BB — Settlement -- Vice-Chairman
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245BC
Section 245BC — Settlement -- Powers
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245BD
Section 245BD — Settlement -- Decision Procedure
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245C
Section 245C — Settlement Application (Sunset)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245D
Section 245D — Settlement Procedure
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245DD
Section 245DD — Settlement -- Provisional Attachment
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245E
Section 245E — Settlement -- Reopening
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245F
Section 245F — Settlement Powers
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245G
Section 245G — Settlement -- Information Disclosure
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245H
Section 245H — Settlement -- Immunity from Penalty - Prosecution
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245J
Section 245J — Settlement -- Amount Recovery
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245L
Section 245L — Settlement -- Proceedings Judicial
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245M
Section 245M — Withdrawal of Pending Settlement Application (FA 2021)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245MA
Section 245MA — Dispute Resolution Committee (DRC)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245N
Section 245N — AAR -- Definitions
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245P
Section 245P — AAR - BAR Vacancies
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245Q
Section 245Q — AAR - BAR Application
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245R
Section 245R — AAR - BAR Procedure
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245RR
Section 245RR — AAR -- Withdrawal of Application
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245S
Section 245S — AAR - BAR Ruling Binding
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245T
Section 245T — Ruling Void Where Misrepresentation
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245U
Section 245U — AAR - BAR Powers
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245V
Section 245V — AAR - BAR Procedural Authority
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
245W
Section 245W — BAR Appeal to HC (FA 2021)
Chapter XIX — Refunds
STATUTORY ARCHITECTURE — 18-ROW MAP
246
Section 246 — Appealable Orders -- CIT(A) (Pre-FA 2014)
Chapter XIX — A - Settlement DRC AAR
STATUTORY ARCHITECTURE — 18-ROW MAP
246A
Section 246A — Appealable Orders to CIT(A)
Chapter XIX — A - Settlement DRC AAR
STATUTORY ARCHITECTURE — 18-ROW MAP
247
Section 247 — Appeal -- Specialised Cases
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
248
Section 248 — Appeal by Person Denying Liability
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
249
Section 249 — Form - Time of Appeal
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
250
Section 250 — Procedure of CIT(A)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
251
Section 251 — Powers of CIT(A)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
252
Section 252 — ITAT Constitution
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
252A
Section 252A — ITAT Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
253
Section 253 — Appeal to ITAT
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
254
Section 254 — Powers of ITAT
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
255
Section 255 — ITAT Procedure
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
256
Section 256 — Reference to HC (Sunset Pre-FA 1998)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
257
Section 257 — Reference Procedure (Sunset)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
258
Section 258 — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
259
Section 259 — ITAT -- Bench - Decision
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
260
Section 260 — ITAT -- Powers Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
260A
Section 260A — Appeal to High Court (Substantial Q of Law)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
260B
Section 260B — HC Appeal Procedure
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
261
Section 261 — Appeal to Supreme Court
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
262
Section 262 — Hearing of SC Appeals
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
263
Section 263 — Revision -- PCIT - CIT (Erroneous + Prejudicial)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
264
Section 264 — Revision -- Assessee's Application
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
264A
Section 264A — Faceless Revision
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
264B
Section 264B — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
265
Section 265 — Tax Demanded Despite Pending Appeal
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
266
Section 266 — Pre-FA 1998 Reference
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
267
Section 267 — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
268
Section 268 — Mandatory Filing of Appeal
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
268A
Section 268A — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269-I
Section 269-I — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269-O
Section 269-O — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269A
Section 269A — Acquisition of Immovable Property -- Pre-FA 2002 (Sunset)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269AB
Section 269AB — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269B
Section 269B — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269C
Section 269C — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269D
Section 269D — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269E
Section 269E — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269F
Section 269F — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269G
Section 269G — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269H
Section 269H — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269J
Section 269J — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269K
Section 269K — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269M
Section 269M — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269N
Section 269N — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269P
Section 269P — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269Q
Section 269Q — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269R
Section 269R — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269RR
Section 269RR — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269S
Section 269S — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269SS
Section 269SS — Cash Loan - Deposit Bar (INR 20K)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269ST
Section 269ST — Cash Receipt Bar (INR 2 Lakh)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269SU
Section 269SU — Mandatory Digital Acceptance Facility
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269T
Section 269T — Cash Loan Repayment Bar
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269TT
Section 269TT — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269U
Section 269U — Pre-emptive Purchase (Sunset)
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UA
Section 269UA — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UB
Section 269UB — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UC
Section 269UC — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UD
Section 269UD — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UE
Section 269UE — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UF
Section 269UF — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UG
Section 269UG — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UH
Section 269UH — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UI
Section 269UI — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UJ
Section 269UJ — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UK
Section 269UK — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UL
Section 269UL — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UM
Section 269UM — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UN
Section 269UN — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UO
Section 269UO — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
269UP
Section 269UP — Specialised
Chapter XX — Appeals and Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
270
Section 270 — Failure to Furnish Return - Comply with Notice -- Pre-FA 2017
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
270A
Section 270A — Penalty for Under-Reporting - Misreporting
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
270AA
Section 270AA — Immunity from Penalty (FA 2016)
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271
Section 271 — Pre-FA 2017 Concealment Penalty (Sunset)
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271-I
Section 271-I — Specialised
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271A
Section 271A — Failure to Maintain Books
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271AA
Section 271AA — TP Documentation Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271AAA
Section 271AAA — Search Penalty -- Pre-FA 2016
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271AAB
Section 271AAB — Search-Period Undisclosed Income Penalty
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271AAC
Section 271AAC — Penalty for s. 68-69D Cash Credits
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271AAD
Section 271AAD — Penalty for False - Omitted Entries
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271AAE
Section 271AAE — Penalty for NPO Specified Income
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271B
Section 271B — Failure to Get Audit
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271BA
Section 271BA — TP Audit Report Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271BB
Section 271BB — Specialised
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271CA
Section 271CA — TCS Failure -- Penalty
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271D
Section 271D — Cash Loan Acceptance -- Penalty
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271DA
Section 271DA — Cash Receipt  INR 2L -- Penalty
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271DB
Section 271DB — Digital Acceptance Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271E
Section 271E — Cash Loan Repayment -- Penalty
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271F
Section 271F — Pre-FA 2018 Late Return Penalty (Sunset)
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271FA
Section 271FA — SFT - Reportable Account Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271FAA
Section 271FAA — SFT Inaccuracy
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271FAB
Section 271FAB — Investment Fund Reporting Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271FB
Section 271FB — Specialised
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271G
Section 271G — TP Information Filing Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271GA
Section 271GA — Indian Concern Failure -- Indirect Transfer Info
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271GB
Section 271GB — CbCR Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271GC
Section 271GC — Specialised
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271H
Section 271H — TDS Statement Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271J
Section 271J — Penalty on Professionals (CA - Valuer)
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
271K
Section 271K — Specialised
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
272
Section 272 — Specialised
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
272AA
Section 272AA — Failure to Comply with s. 254 Survey
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
272B
Section 272B — PAN Provisions Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
272BB
Section 272BB — TAN Provisions Failure
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
272BBB
Section 272BBB — Specialised
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
273
Section 273 — Pre-FA 1989 Penalty (Sunset)
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
273A
Section 273A — PCIT-CIT Power to Reduce - Waive
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
273AA
Section 273AA — Specialised
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
273B
Section 273B — Reasonable Cause Defence
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
274
Section 274 — Procedure for Penalty
Chapter XXI — Penalties
STATUTORY ARCHITECTURE — 18-ROW MAP
275
Section 275 — Bar of Limitation for Penalty
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
275A
Section 275A — Search Order Contravention
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
275B
Section 275B — Search Books Inspection Failure
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276
Section 276 — Removal of Property to Prevent Recovery
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276AA
Section 276AA — Specialised
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276AB
Section 276AB — Specialised
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276B
Section 276B — Failure to Pay TDS to CG
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276BB
Section 276BB — Failure to Pay TCS
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276C
Section 276C — Wilful Attempt to Evade Tax
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276CC
Section 276CC — Wilful Failure to Furnish Return
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276CCC
Section 276CCC — Block Period Return Failure
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276D
Section 276D — Failure to Comply with s. 142 Direction
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276DD
Section 276DD — Specialised (Sunset)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
276E
Section 276E — Specialised (Sunset)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
277
Section 277 — False Statement in Verification
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
277A
Section 277A — Falsification of Books
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
278
Section 278 — Abetment of False Return
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
278A
Section 278A — Second - Subsequent Offence
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
278AA
Section 278AA — Reasonable Cause -- Sentence Mitigation
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
278AB
Section 278AB — Specialised
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
278B
Section 278B — Offences by Companies
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
278C
Section 278C — Offences by HUF
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
278D
Section 278D — Presumption -- Search Documents
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
278E
Section 278E — Presumption of Culpable Mental State
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
279
Section 279 — Sanction + Compounding
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
279A
Section 279A — Specialised
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
279B
Section 279B — Specialised
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280
Section 280 — Disclosure of Information by Public Servant
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280A
Section 280A — Special Courts (FA 2012)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280B
Section 280B — Specialised
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280C
Section 280C — Trial -- Summons Cases
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280D
Section 280D — BNSS Application
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280Y
Section 280Y — Specialised
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280Z
Section 280Z — Specialised (Sunset)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280ZA
Section 280ZA — Specialised (Sunset)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280ZB
Section 280ZB — Specialised (Sunset)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280ZC
Section 280ZC — Specialised (Sunset)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280ZD
Section 280ZD — Specialised (Sunset)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
280ZE
Section 280ZE — Specialised (Sunset)
Chapter XXII — Offences Prosecution
STATUTORY ARCHITECTURE — 18-ROW MAP
281
Section 281 — Certain Transfers to be Void
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
281A
Section 281A — Effect of Failure to Furnish Information re Transfer
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
281B
Section 281B — Provisional Attachment to Protect Revenue
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
282
Section 282 — Service of Notice
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
282A
Section 282A — Authentication
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
282B
Section 282B — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
283
Section 283 — Service After HUF Partition
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
284
Section 284 — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
285
Section 285 — NR Liaison Office Statement
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
285A
Section 285A — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
285B
Section 285B — Cinematograph Film Producer Statement
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
285BB
Section 285BB — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
286
Section 286 — Country-by-Country Report (CbCR)
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
287
Section 287 — Publication of Names of Defaulters
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
287A
Section 287A — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
288
Section 288 — Authorised Representative
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
288A
Section 288A — Rounding-Off Total Income
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
288B
Section 288B — Rounding-Off Tax
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
289
Section 289 — Receipt for Payment
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
290
Section 290 — Indemnity to Deductor
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
291
Section 291 — Bar of Suits
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
292
Section 292 — Cognizance of Offence
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
292A
Section 292A — Probation Act Not to Apply
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
292B
Section 292B — Curative -- Defects Not to Invalidate
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
292BB
Section 292BB — Defect Cured by Appearance
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
292C
Section 292C — Presumption -- Search-Found Documents
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
292CC
Section 292CC — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
293
Section 293 — Bar of Suits in Civil Court
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
293A
Section 293A — Power to Withdraw Approval
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
293B
Section 293B — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
293C
Section 293C — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
293D
Section 293D — Specialised
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
294
Section 294 — Provisional Tax Where Annual FA Not in Force
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
294A
Section 294A — Power to Make Schemes
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
295
Section 295 — CBDT Power to Make Rules
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
296
Section 296 — Laying of Rules - Notifications before Parliament
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
297
Section 297 — Repeal and Saving
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP
298
Section 298 — Power to Remove Difficulty
Chapter XXIII — Miscellaneous
STATUTORY ARCHITECTURE — 18-ROW MAP

Sections of the Income Tax Act, 1961

Section 1 — Short Title Extent and Commencement

Section 2 — Definitions

Section 3 — Previous Year Defined

Section 4 — Charge of Income-tax

Section 5 — Scope of Total Income

Section 5A — Apportionment of Income Between Spouses (Portuguese Civil Code)

Section 6 — Residence in India

Section 7 — Income Deemed to be Received

Section 8 — Dividend Income

Section 9 — Income Deemed to Accrue or Arise in India

Section 9A — Eligible Investment Fund Safe Harbour

Section 9B — Income on Receipt of Capital Asset - Stock-in-trade by Specified Person from Specified Entity

Section 10 — Incomes Not Included in Total Income (Master Exemption Section)

Agricultural Income

HRA

HUF Receipts

LTCG on Listed Equity (sunset)

Section 10A — Newly Established Undertakings in Free Trade Zones

Section 10AA — Special Provisions in Respect of SEZ Units

Section 10B — 100% EOU Deduction (Legacy)

Section 10BA — Hand-made Carpet Industry Deduction (Legacy)

Section 10BB — Computer Programmes Production (Legacy)

Section 10C — Industrial Undertakings in NE Region (Legacy)

Section 11 — Income from Property Held for Charitable or Religious Purposes

Section 12 — Voluntary Contributions to Trust

Section 12A — Conditions for Applicability of ss. 11 and 12

Section 12AA — Procedure for Registration (Pre-FA 2020 Regime)

Section 12AB — Procedure for Fresh Registration (FA 2020 onwards)

Section 12AC — Trust Conversion - Merger

Section 13 — Section 11 - 12 Not to Apply in Certain Cases

Section 13A — Political Party Income Exemption

Section 13B — Voluntary Contributions to Electoral Trust

Section 14 — Heads of Income

Section 14A — Disallowance of Expenditure for Earning Exempt Income

Section 15 — Salaries Chargeable to Tax

Section 16 — Deductions from Salaries

Section 17 — Salary, Perquisite and Profits in Lieu of Salary Defined

Section 22 — Charging Section -- Income from House Property

Section 23 — Annual Value -- Determination

Section 24 — Deductions from Income from House Property

Section 25 — Disallowance of Interest -- Outside India Without TDS

Section 25A — Recovery of Unrealised Rent - Arrears of Rent

Section 26 — Joint Owners - Co-ownership of Property

Section 27 — Deemed Owner -- House Property

Section 28 — Charging Section -- PGBP

Section 29 — Computation -- PGBP

Section 30 — Rent, Rates, Taxes, Repairs and Insurance for Business Premises

Section 31 — Repairs and Insurance of Machinery, Plant and Furniture

Section 32 — Depreciation

Section 32A — Investment Allowance (Legacy)

Section 32AB — Investment Deposit Account (Legacy)

Section 32AC — Investment in New Plant & Machinery (Legacy)

Section 32AD — Notified Backward Areas Investment Allowance

Section 33 — Development Rebate (Legacy)

Section 33A — Development Allowance for Tea Bushes (Legacy)

Section 33AB — Tea - Coffee - Rubber Development Account

Section 33ABA — Site Restoration Fund (Petroleum - Natural Gas)

Section 33AC — Reserves for Shipping Business (Legacy)

Section 33B — Rehabilitation Allowance (Legacy)

Section 34 — Conditions for Depreciation Allowance and Development Rebate

Section 34A — Restriction on Unabsorbed Depreciation (Domestic Cos)

Section 35 — Scientific Research Expenditure

Section 35A — Patent Rights - Copyrights -- Acquisition

Section 35AB — Know-How -- Lump Sum Payment

Section 35ABA — Spectrum Fee Capital Expenditure

Section 35ABB — Telecom Licence Fee

Section 35AC — Notified Eligible Projects (Legacy)

Section 35AD — Investment-Linked Deduction for Specified Businesses

Section 35B — Export Markets Development Allowance (Legacy)

Section 35C — Agricultural Programmes (Legacy)

Section 35CC — Rural Development (Legacy)

Section 35CCA — Payments to Rural Development Associations (Legacy)

Section 35CCB — Conservation of Natural Resources (Legacy)

Section 35CCC — Agricultural Extension Project Expenditure

Section 35CCD — Skill Development Project Expenditure

Section 35D — Preliminary Expenses Amortisation

Section 35DD — Demerger Expenses Amortisation

Section 35DDA — VRS Compensation Amortisation

Section 35E — Mineral Prospecting - Extraction Expenditure