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: 939
Range: 1 – 298
Regime: 1961
Status: Legacy

939/939

1
Section 1 — Short Title, Extent and Commencement
Chapter I — Preliminary
STATUTORY ARCHITECTURE — 18-ROW MAP
2
Section 2 — Definitions
Chapter I — Preliminary
STATUTORY ARCHITECTURE — 18-ROW MAP
3
Section 3 — Previous Year Defined
Chapter I — Preliminary
STATUTORY ARCHITECTURE — 18-ROW MAP
4
Section 4 — Charge of Income-tax
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
5
Section 5 — Scope of Total Income
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
5A
Section 5A — Apportionment of Income Between Spouses (Portuguese Civil Code)
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
6
Section 6 — Residence in India
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
7
Section 7 — Income Deemed to be Received
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
8
Section 8 — Dividend Income
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
9
Section 9 — Income Deemed to Accrue or Arise in India
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
9A
Section 9A — Eligible Investment Fund Safe Harbour
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
9B
Section 9B — Income on Receipt of Capital Asset
Chapter II — Basis of Charge
STATUTORY ARCHITECTURE — 18-ROW MAP
10
Section 10 — Incomes Not Included in Total Income
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
10A
Section 10A — Free Trade Zone (Historic)
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
10AA
Section 10AA — SEZ Units
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
10B
Section 10B — 100 percent EOU (Historic)
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
10BA
Section 10BA — Hand-made Carpets and Articles of Wood (Historic)
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
10BB
Section 10BB — Computer Programmes Production
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
10C
Section 10C — North-Eastern Industrial Undertakings (Historic)
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
11
Section 11 — Income from Property Held for Charitable or Religious Purposes
Chapter III — Incomes Which Do Not Form Part of Total Income
Function in the statutory architecture
12
Section 12 — Income of Trusts from Voluntary Contributions
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
12A
Section 12A — Conditions for Applicability of Sections 11 and 12
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
12AA
Section 12AA — Legacy Trust Registration Framework
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
12AB
Section 12AB — Procedure for Fresh Registration
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
12AC
Section 12AC — Merger of Charitable Trusts or Institutions in Certain Cases
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
13
Section 13 — Forfeiture Grounds for Trust Exemption
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
13A
Section 13A — Political Parties
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
13B
Section 13B — Electoral Trusts
Chapter III — Incomes Which Do Not Form Part of Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
14
Section 14 — Heads of Income
Chapter IV-A — Salaries
STATUTORY ARCHITECTURE — 18-ROW MAP
14A
Section 14A — Disallowance of Expenditure for Earning Exempt Income
Chapter IV-A — Salaries
STATUTORY ARCHITECTURE — 18-ROW MAP
15
Section 15 — Salaries Chargeable to Tax
Chapter IV-A — Salaries
STATUTORY ARCHITECTURE — 18-ROW MAP
16
Section 16 — Deductions from Salaries
Chapter IV-A — Salaries
STATUTORY ARCHITECTURE — 18-ROW MAP
17
Section 17 — Salary Perquisite and Profits in Lieu of Salary Defined
Chapter IV-A — Salaries
STATUTORY ARCHITECTURE — 18-ROW MAP
22
Section 22 — Income from House Property (Charging Section)
Chapter IV-C — Income from House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
23
Section 23 — Annual Value Determination
Chapter IV-C — Income from House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
24
Section 24 — Deductions from House Property Income
Chapter IV-C — Income from House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
25
Section 25 — Disallowance of NR-Without-TDS Interest
Chapter IV-C — Income from House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
25A
Section 25A — Recovery of Arrears and Unrealised Rent
Chapter IV-C — Income from House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
26
Section 26 — Co-Ownership
Chapter IV-C — Income from House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
27
Section 27 — Deemed Owner Definitions
Chapter IV-C — Income from House Property
STATUTORY ARCHITECTURE — 18-ROW MAP
28
Section 28 — PGBP Charging Section
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
29
Section 29 — Income from PGBP How Computed
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
30
Section 30 — Rent Rates Taxes Repairs Insurance for Buildings
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
31
Section 31 — Repairs and Insurance of Machinery Plant Furniture
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
32
Section 32 — Depreciation
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
32A
Section 32A — Investment allowance
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
32AB
Section 32AB — Investment deposit account
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
32AC
Section 32AC — Investment in new plant or machinery
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
32AD
Section 32AD — Investment in new plant or machinery in notified backward areas in certain State
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
33
Section 33 — Development rebate
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
33A
Section 33A — Development allowance
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
33AB
Section 33AB — Tea development account coffee development account and rubber development accoun
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
33ABA
Section 33ABA — Site Restoration Fund
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
33AC
Section 33AC — Reserves for shipping business
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
33B
Section 33B — Rehabilitation allowance
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
34
Section 34 — Conditions for depreciation allowance and development rebate
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
34A
Section 34A — Restriction on unabsorbed depreciation and unabsorbed investment allowance for l
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35
Section 35 — Expenditure on Scientific Research
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
35A
Section 35A — Expenditure on acquisition of patent rights or copyrights
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
35AB
Section 35AB — Expenditure on know-how
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
35ABA
Section 35ABA — Expenditure for obtaining right to use spectrum for telecommunication services
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35ABB
Section 35ABB — Expenditure for obtaining licence to operate telecommunication services
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35AC
Section 35AC — Expenditure on eligible projects or schemes
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35AD
Section 35AD — Deduction in respect of expenditure on specified business
Chapter IV-D — Profits and Gains of Business or Profession
A. FUNCTION IN THE STATUTORY ARCHITECTURE
35B
Section 35B — Export markets development allowance
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
35C
Section 35C — Agricultural development allowance
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
35CC
Section 35CC — Rural development allowance
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
35CCA
Section 35CCA — Expenditure by way of payment to associations and institutions for carrying out
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35CCB
Section 35CCB — Expenditure by way of payment to associations and institutions for carrying out
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35CCC
Section 35CCC — Expenditure on agricultural extension project
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
35CCD
Section 35CCD — Expenditure on skill development project
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35D
Section 35D — Amortisation of certain preliminary expenses
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35DD
Section 35DD — Amortisation of expenditure in case of amalgamation or demerger
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35DDA
Section 35DDA — Amortisation of expenditure incurred under voluntary retirement scheme
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
35E
Section 35E — Deduction for expenditure on prospecting etc. for certain minerals
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
36
Section 36 — Other Deductions
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
37
Section 37 — General Business Expenditure
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
38
Section 38 — Building etc. partly used for business etc. or not exclusively so used
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
39
Section 39 — Repealed Provision
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
40
Section 40 — Amounts Not Deductible
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
40A
Section 40A — Specific Disallowances
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
41
Section 41 — Profits chargeable to tax
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
42
Section 42 — Special provision for deductions in the case of business for prospecting etc. fo
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
43
Section 43 — Definitions of certain terms relevant to income from profits and gains of busine
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
43A
Section 43A — Special provisions consequential to changes in rate of exchange of currency
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
43AA
Section 43AA — Taxation of foreign exchange fluctuation
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
43B
Section 43B — Certain Deductions Only on Actual Payment
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
43C
Section 43C — Special provision for computation of cost of acquisition of certain assets
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
43CA
Section 43CA — Special provision for full value of consideration for transfer of assets other t
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
43CB
Section 43CB — Computation of income from construction and service contracts
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
43D
Section 43D — Special provision in case of income of public financial institutions public comp
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44
Section 44 — Insurance business
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44A
Section 44A — Special provision for deduction in the case of trade professional or similar ass
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44AA
Section 44AA — Maintenance of Accounts
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44AB
Section 44AB — Tax Audit
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44AC
Section 44AC — Repealed
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
44AD
Section 44AD — Business Presumptive Taxation
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44ADA
Section 44ADA — Professional Presumptive Taxation
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44AE
Section 44AE — Goods Carriages Presumptive Taxation
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44AF
Section 44AF — Retail Business Presumptive (Legacy)
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
44B
Section 44B — Shipping Business of Non-Residents
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44BB
Section 44BB — Special provision for computing profits and gains in connection with the busines
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44BBA
Section 44BBA — Special provision for computing profits and gains of the business of operation o
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44BBB
Section 44BBB — Special provision for computing profits and gains of foreign companies engaged i
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44BBC
Section 44BBC — 39[Special provision for computing profits and gains of business of operation of
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44BBD
Section 44BBD — FA 2024 -- Specified Sectors NR
Chapter IV-D — Profits and Gains of Business or Profession
STATUTORY ARCHITECTURE — 18-ROW MAP
44C
Section 44C — Deduction of head office expenditure in the case of non-residents
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44D
Section 44D — Special provisions for computing income by way of royalties etc. in the case of
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44DA
Section 44DA — Royalty FTS Non-Resident PE
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
44DB
Section 44DB — Special provision for computing deductions in the case of business reorganizatio
Chapter IV-D — Profits and Gains of Business or Profession
Function in the statutory architecture
45
Section 45 — Capital Gains Charging Section
Chapter IV-E — Capital Gains
Function in the statutory architecture
46
Section 46 — Capital gains on distribution of assets by companies in liquidation
Chapter IV-E — Capital Gains
Function in the statutory architecture
46A
Section 46A — Capital gains on purchase by company of its own shares or other specified securi
Chapter IV-E — Capital Gains
Function in the statutory architecture
47
Section 47 — Transactions Not Regarded as Transfer
Chapter IV-E — Capital Gains
Function in the statutory architecture
47A
Section 47A — Withdrawal of exemption in certain cases
Chapter IV-E — Capital Gains
Function in the statutory architecture
48
Section 48 — Mode of Computation
Chapter IV-E — Capital Gains
Function in the statutory architecture
49
Section 49 — Cost with reference to certain modes of acquisition
Chapter IV-E — Capital Gains
Function in the statutory architecture
50
Section 50 — Special provision for computation of capital gains in case of depreciable assets
Chapter IV-E — Capital Gains
Function in the statutory architecture
50A
Section 50A — Special provision for cost of acquisition in case of depreciable asset
Chapter IV-E — Capital Gains
Function in the statutory architecture
50AA
Section 50AA — Special provision for computation of capital gains in case of Market Linked Debe
Chapter IV-E — Capital Gains
Function in the statutory architecture
50B
Section 50B — Special provision for computation of capital gains in case of slump sale
Chapter IV-E — Capital Gains
Function in the statutory architecture
50C
Section 50C — Special provision for full value of consideration in certain cases
Chapter IV-E — Capital Gains
Function in the statutory architecture
50CA
Section 50CA — Special provision for full value of consideration for transfer of share other th
Chapter IV-E — Capital Gains
Function in the statutory architecture
50D
Section 50D — Fair market value deemed to be full value of consideration in certain cases
Chapter IV-E — Capital Gains
Function in the statutory architecture
51
Section 51 — Advance money received
Chapter IV-E — Capital Gains
Function in the statutory architecture
52
Section 52 — Section 52 - Omitted
Chapter IV-E — Capital Gains
CHAPTER IV — COMPUTATION OF TOTAL INCOME
53
Section 53 — Section 53 - Omitted
Chapter IV-E — Capital Gains
CHAPTER IV — COMPUTATION OF TOTAL INCOME
54
Section 54 — Residential House Property Exemption
Chapter IV-E — Capital Gains
Function in the statutory architecture
54B
Section 54B — Capital gain on transfer of land used for agricultural purposes not to be charge
Chapter IV-E — Capital Gains
Function in the statutory architecture
54D
Section 54D — Capital gain on compulsory acquisition of lands and buildings not to be charged
Chapter IV-E — Capital Gains
Function in the statutory architecture
54E
Section 54E — Capital gain on transfer of capital assets not to be charged in certain cases
Chapter IV-E — Capital Gains
Function in the statutory architecture
54EA
Section 54EA — Capital gain on transfer of long-term capital assets not to be charged in the ca
Chapter IV-E — Capital Gains
Function in the statutory architecture
54EB
Section 54EB — Capital gain on transfer of long-term capital assets not to be charged in certai
Chapter IV-E — Capital Gains
Function in the statutory architecture
54EC
Section 54EC — Capital gain not to be charged on investment in certain bonds
Chapter IV-E — Capital Gains
Function in the statutory architecture
54ED
Section 54ED — Capital gain on transfer of certain listed securities or unit not to be charged
Chapter IV-E — Capital Gains
Function in the statutory architecture
54EE
Section 54EE — Capital gain not to be charged on investment in units of a specified fund
Chapter IV-E — Capital Gains
Function in the statutory architecture
54F
Section 54F — Capital gain on transfer of certain capital assets not to be charged in case of
Chapter IV-E — Capital Gains
Function in the statutory architecture
54G
Section 54G — Exemption of capital gains on transfer of assets in cases of shifting of industr
Chapter IV-E — Capital Gains
Function in the statutory architecture
54GA
Section 54GA — Exemption of capital gains on transfer of assets in cases of shifting of industr
Chapter IV-E — Capital Gains
Function in the statutory architecture
54GB
Section 54GB — Capital gain on transfer of residential property not to be charged in certain ca
Chapter IV-E — Capital Gains
Function in the statutory architecture
54H
Section 54H — Extension of time for acquiring new asset or depositing or investing amount of c
Chapter IV-E — Capital Gains
Function in the statutory architecture
55
Section 55 — Meaning of adjusted cost of improvement and cost of acquisition
Chapter IV-E — Capital Gains
Function in the statutory architecture
55A
Section 55A — Reference to Valuation Officer
Chapter IV-E — Capital Gains
Function in the statutory architecture
56
Section 56 — Income from Other Sources (Charging)
Chapter IV-F — Income from Other Sources
Function in the statutory architecture
57
Section 57 — Deductions under Other Sources
Chapter IV-F — Income from Other Sources
Function in the statutory architecture
58
Section 58 — Amounts Not Deductible
Chapter IV-F — Income from Other Sources
Function in the statutory architecture
59
Section 59 — Profits Chargeable to Tax (Recovery)
Chapter IV-F — Income from Other Sources
Function in the statutory architecture
60
Section 60 — Transfer of Income Without Transfer of Asset
Chapter V — Income of Other Persons Included in Assessee's Total Income
Function in the statutory architecture
61
Section 61 — Revocable Transfer of Assets
Chapter V — Income of Other Persons Included in Assessee's Total Income
Function in the statutory architecture
62
Section 62 — Transfer Irrevocable for Specified Period
Chapter V — Income of Other Persons Included in Assessee's Total Income
Function in the statutory architecture
63
Section 63 — Transfer and Revocable Transfer Defined
Chapter V — Income of Other Persons Included in Assessee's Total Income
Function in the statutory architecture
64
Section 64 — Spouse and Minor Child Clubbing
Chapter V — Income of Other Persons Included in Assessee's Total Income
Function in the statutory architecture
65
Section 65 — Liability for Income Shown in Another's Name
Chapter V — Income of Other Persons Included in Assessee's Total Income
Function in the statutory architecture
66
Section 66 — Total Income -- Aggregation
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
67A
Section 67A — Income of AOP - BOI Member
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
68
Section 68 — Cash Credits -- Unexplained Sums in Books
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
69
Section 69 — Unexplained Investments
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
69A
Section 69A — Unexplained Money - Bullion - Jewellery - Other Articles
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
69B
Section 69B — Unexplained Investment Beyond Recorded Cost
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
69C
Section 69C — Unexplained Expenditure
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
69D
Section 69D — Hundi Borrowings
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
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 — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
71
Section 71 — Set-off of Loss from One Head Against Income from Another
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
71A
Section 71A — Set-off of HP Loss Against Other Heads (Pre-FA 2017 Regime)
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
71B
Section 71B — Carry-Forward of HP Loss
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
72
Section 72 — Carry-Forward of Business Loss
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
72A
Section 72A — Carry-Forward of Loss - Depreciation in Amalgamation - Demerger
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
72AA
Section 72AA — Banking Co. Amalgamation Loss - Depreciation
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
72AB
Section 72AB — Cooperative Bank Amalgamation -- Loss - Depreciation Carry-Forward
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
73
Section 73 — Speculation Business Loss
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
73A
Section 73A — Specified Business Loss (s. 35AD)
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
74
Capital Loss
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
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 — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
78
Section 78 — Carry-Forward of Loss in Case of Change in Constitution of Firm
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
79
Section 79 — Carry-Forward and Set-off of Losses in Case of Closely-held Company
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
79A
Section 79A — No Set-off of Loss After Search Assessment
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
80
Section 80 — Carry-Forward and Set-off Subject to Return Filing
Chapter VI — Aggregation of Income and Set-off or Carry-forward of Loss
STATUTORY ARCHITECTURE — 18-ROW MAP
80-I
Section 80-I — Industrial Undertaking (Legacy 80-I)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IA
Section 80-IA — Infrastructure - Power - Telecom etc. -- 100% Deduction
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IAB
Section 80-IAB — SEZ Developer Profits (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IAC
Section 80-IAC — Eligible Start-up Tax Holiday
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IB
Section 80-IB — Industrial Undertaking -- Specified Sectors (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IBA
Section 80-IBA — Affordable Housing Project Profit Deduction
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IC
Section 80-IC — Specified States Industrial Undertaking
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-ID
Section 80-ID — Hotels in NCR - Specified Districts
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-IE
Section 80-IE — North-East Industrial Undertakings (FA 2007 onwards)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80-O
Section 80-O — Case Laws & Commentary
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80A
Section 80A — General Rules for Deductions Under Chapter VI-A
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80AA
Section 80AA — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80AB
Section 80AB — Computation of GTI for VI-A Purposes
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80AC
Section 80AC — Filing of Return as Pre-condition for Specified VI-A Deductions
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80B
Section 80B — Case Laws & Commentary
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80C
Section 80C — Deductions for Specified Investments - Payments
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80CC
Section 80CC — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80CCA
Section 80CCA — Case Laws & Commentary
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80CCB
Section 80CCB — Case Laws & Commentary
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80CCC
Section 80CCC — Pension Fund -- Approved Annuity Plans
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCD
Section 80CCD — National Pension Scheme (NPS) Contributions
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCE
Section 80CCE — Aggregate Limit -- 80C + 80CCC + 80CCD(1)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCF
Section 80CCF — Infrastructure Bond (Sunset)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCG
Section 80CCG — Rajiv Gandhi Equity Savings Scheme (Sunset)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80CCH
Section 80CCH — Agnipath Scheme -- Subscription to Agniveer Corpus Fund
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80D
Section 80D — Health Insurance Premium - Preventive Check-up
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80DD
Section 80DD — Maintenance - Medical Treatment of Disabled Dependent
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80DDB
Section 80DDB — Medical Treatment of Specified Diseases
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80E
Section 80E — Interest on Education Loan
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80EE
Section 80EE — Interest on Housing Loan -- Additional (FY 2016-17 only)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80EEA
Section 80EEA — Interest on Housing Loan -- Affordable Housing (FY 2019-22)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80EEB
Section 80EEB — Interest on Electric Vehicle Loan
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80F
Section 80F — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80FF
Section 80FF — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80G
Section 80G — Donations to Charitable Funds and Institutions
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80GG
Section 80GG — Rent Paid by Self-employed (Without HRA)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80GGA
Section 80GGA — Donations for Scientific - Rural Research
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80GGB
Section 80GGB — Political Party Contribution -- Indian Companies
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80GGC
Section 80GGC — Political Party Contribution -- Non-Companies
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80H
Section 80H — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80HH
Section 80HH — Industrial Undertaking in Backward Areas (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHA
Section 80HHA — Small-Scale Industrial Undertaking (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHB
Section 80HHB — Foreign Project Earnings (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHBA
Section 80HHBA — Housing Project (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHC
Section 80HHC — Export Profits (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHD
Section 80HHD — Tourism Foreign Exchange (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHE
Section 80HHE — Software Export (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80HHF
Section 80HHF — Film-Software Production (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80J
Section 80J — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80JJ
Section 80JJ — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80JJA
Section 80JJA — Profits from Bio-degradable Waste Treatment
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80JJAA
Section 80JJAA — Employment of New Workmen -- Additional Deduction
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80K
Section 80K — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80L
Section 80L — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80LA
Section 80LA — IFSC Banking Unit -- 100% - 50% Deduction
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80M
Section 80M — Inter-Corporate Dividend Deduction
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80MM
Section 80MM — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80N
Section 80N — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80P
Section 80P — Cooperative Society Income Deduction
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80PA
Section 80PA — Producer Company Profit Deduction
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80Q
Section 80Q — Books on Specified Subjects (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80QQ
Section 80QQ — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80QQA
Section 80QQA — Author Royalty (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80QQB
Section 80QQB — Author - Co-Author of Books (Royalty)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80R
Section 80R — Foreign Income of Authors etc (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80RR
Section 80RR — Author - Sportsperson Foreign Income (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80RRA
Section 80RRA — Foreign Salary -- Specified Categories (Legacy)
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80RRB
Section 80RRB — Patent Royalty Income -- Resident Patentee
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80S
Section 80S — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80T
Section 80T — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80TT
Section 80TT — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80TTA
Section 80TTA — Interest on Savings Account -- Up to INR 10,000
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80TTB
Section 80TTB — Interest on Deposits -- Senior Citizen INR 50,000
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80U
Section 80U — Disabled Individual -- Self Disability Deduction
Chapter VI-A — Deductions To Be Made in Computing Total Income
STATUTORY ARCHITECTURE — 18-ROW MAP
80V
Section 80V — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80VV
Section 80VV — Note (Omitted)
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VIA — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
80VVA
Section 80VVA — Case Laws & Commentary
Chapter VI-A — Deductions To Be Made in Computing Total Income
CHAPTER VI-B — RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
81
Section 81
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
82
Section 82
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
83
Section 83
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
84
Section 84
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
85
Section 85
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
85A
Section 85A
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
85B
Section 85B
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
85C
Section 85C
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
86
Section 86
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
86A
Section 86A
Chapter VII — Incomes Forming Part of Total Income on Which No Income-tax is Payable
CHAPTER VII — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
87
Section 87 — Rebate Framework (Master Provision)
Chapter VIII — Rebates and Reliefs
STATUTORY ARCHITECTURE — 18-ROW MAP
87A
Section 87A — Rebate for Resident Individuals -- Total Income Up to Threshold
Chapter VIII — Rebates and Reliefs
STATUTORY ARCHITECTURE — 18-ROW MAP
88
Section 88 — Note (Omitted)
Chapter VIII — Rebates and Reliefs
CHAPTER VIII • REBATES AND RELIEFS | Income-tax Act, 1961 (as amended by the Finance Act, 2026)
88A
Section 88A — Note (Omitted)
Chapter VIII — Rebates and Reliefs
CHAPTER VIII • REBATES AND RELIEFS | Income-tax Act, 1961 (as amended by the Finance Act, 2026)
88B
Section 88B — Note (Omitted)
Chapter VIII — Rebates and Reliefs
CHAPTER VIII • REBATES AND RELIEFS | Income-tax Act, 1961 (as amended by the Finance Act, 2026)
88C
Section 88C — Note (Omitted)
Chapter VIII — Rebates and Reliefs
CHAPTER VIII • REBATES AND RELIEFS | Income-tax Act, 1961 (as amended by the Finance Act, 2026)
88D
Section 88D — Note (Omitted)
Chapter VIII — Rebates and Reliefs
CHAPTER VIII • REBATES AND RELIEFS | Income-tax Act, 1961 (as amended by the Finance Act, 2026)
88E
Section 88E — STT Rebate -- Securities Transaction Tax
Chapter VIII — Rebates and Reliefs
STATUTORY ARCHITECTURE — 18-ROW MAP
89
Section 89 — Relief for Salary Arrears - Advance
Chapter VIII — Rebates and Reliefs
STATUTORY ARCHITECTURE — 18-ROW MAP
89A
Section 89A — Foreign Retirement Benefits -- Tax Deferral
Chapter VIII — Rebates and Reliefs
STATUTORY ARCHITECTURE — 18-ROW MAP
90
Section 90 — DTAA -- Double Taxation Avoidance Agreements
Chapter IX — Double Taxation Relief
STATUTORY ARCHITECTURE — 18-ROW MAP
90A
Section 90A — DTAA with Specified Associations
Chapter IX — Double Taxation Relief
STATUTORY ARCHITECTURE — 18-ROW MAP
91
Section 91 — Unilateral Foreign Tax Relief
Chapter IX — Double Taxation Relief
STATUTORY ARCHITECTURE — 18-ROW MAP
92
Section 92 — Computation of Income from International Transaction at ALP
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92A
Section 92A — Definition of Associated Enterprise (AE)
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92B
Section 92B — Definition of International Transaction
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92BA
Section 92BA — Specified Domestic Transaction
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92C
Section 92C — Computation of Arm's Length Price
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92CA
Section 92CA — Reference to Transfer Pricing Officer (TPO)
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92CB
Section 92CB — Safe Harbour Rules
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92CC
Section 92CC — Advance Pricing Agreement (APA)
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92CD
Section 92CD — Modified Return Post-APA - DRP
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92CE
Section 92CE — Secondary Adjustment
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92D
Section 92D — Case Laws & Commentary
Chapter X — Special Provisions Relating to Avoidance of Tax
CHAPTER X — SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
92E
Section 92E — Audit Report Filing -- Form 3CEB
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
92F
Section 92F — Definitions for TP Sections
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
93
Section 93 — Avoidance of Tax by Transactions Resulting in Transfer of Income to NR
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
94
Section 94 — Avoidance of Tax by Securities Transactions -- Dividend Stripping - Bond Washing
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
94A
Section 94A — Non-Cooperative Jurisdiction (NCJ) Anti-Avoidance
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
94B
Section 94B — Limitation on Interest Deduction (Thin Capitalisation)
Chapter X — Special Provisions Relating to Avoidance of Tax
STATUTORY ARCHITECTURE — 18-ROW MAP
95
Section 95 — GAAR -- Application of General Anti-Avoidance Rule
Chapter X-A — General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
96
Section 96 — IAA Definition (Within GAAR)
Chapter X-A — General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
97
Section 97 — Lack of Commercial Substance Test
Chapter X-A — General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
98
Section 98 — GAAR Consequences
Chapter X-A — General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
99
Section 99 — Treatment of Connected Persons
Chapter X-A — General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
100
Section 100 — GAAR Applies in Addition - Lieu
Chapter X-A — General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
101
Section 101 — Procedural Guidelines
Chapter X-A — General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
102
Section 102 — GAAR Definitions
Chapter X-A — General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
104
Section 104 — Case Laws & Commentary
Chapter XI — Additional Income-tax on Undistributed Profits (Historic)
CHAPTER XI — ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
105
Section 105 — Case Laws & Commentary
Chapter XI — Additional Income-tax on Undistributed Profits (Historic)
CHAPTER XI — ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
106
Section 106 — Case Laws & Commentary
Chapter XI — Additional Income-tax on Undistributed Profits (Historic)
CHAPTER XI — ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
107
Section 107 — Case Laws & Commentary
Chapter XI — Additional Income-tax on Undistributed Profits (Historic)
CHAPTER XI — ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
107A
Section 107A — Case Laws & Commentary
Chapter XI — Additional Income-tax on Undistributed Profits (Historic)
CHAPTER XI — ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
108
Section 108 — Case Laws & Commentary
Chapter XI — Additional Income-tax on Undistributed Profits (Historic)
CHAPTER XI — ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
109
Section 109 — Case Laws & Commentary
Chapter XI — Additional Income-tax on Undistributed Profits (Historic)
CHAPTER XI — ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
110
Section 110 — Average Rate Computation -- No Tax-Bearing Income
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
111
Section 111 — Tax on Accumulated Balance of Recognised PF
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
111A
Section 111A — STCG on Listed Equity - Equity Oriented MF (15%)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
112
Section 112 — LTCG on Capital Assets (Other Than Listed Equity)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
112A
Section 112A — LTCG on Listed Equity - Equity-MF (12.5% on Excess  INR 1.25 Lakh)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
113
Section 113 — Block Period Tax (Search Assessment)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
114
Section 114 — Case Laws & Commentary
Chapter XII — Determination of Tax in Certain Special Cases
CHAPTER XII — DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
115
Section 115 — Case Laws & Commentary
Chapter XII — Determination of Tax in Certain Special Cases
CHAPTER XII — DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
115-O
Section 115-O — Case Laws & Commentary
Chapter XII-D — Special Provisions Relating to Tax on Distributed Profits of Domestic Companies (DDT)
CHAPTER XII-D — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
115-P
Section 115-P — Case Laws & Commentary
Chapter XII-D — Special Provisions Relating to Tax on Distributed Profits of Domestic Companies (DDT)
CHAPTER XII-D — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
115-Q
Section 115-Q — Case Laws & Commentary
Chapter XII-D — Special Provisions Relating to Tax on Distributed Profits of Domestic Companies (DDT)
CHAPTER XII-D — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
115A
Section 115A — Tax on NR - Foreign Co Income (Royalty - FTS - Interest - Dividend)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115AB
Section 115AB — Income of Overseas Financial Organisation -- Specified Securities
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115AC
Section 115AC — NR Income from Foreign Currency Bonds - GDR
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115ACA
Section 115ACA — Resident Employee GDR Income
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115AD
Section 115AD — Tax on Income of FII - FPI
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115B
Section 115B — Life Insurance Business -- Tax on Profits
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BA
Section 115BA — Manufacturing Co (FA 2016) -- Concessional 25%
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAA
Section 115BAA — Domestic Company Concessional 22% (FA 2019)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAB
Section 115BAB — New Manufacturing Co Concessional 15% (FA 2019)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAC
Section 115BAC — New Tax Regime (Individuals - HUF - AOP - BOI - AJP)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAD
Section 115BAD — Concessional 22% for Cooperative Society
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BAE
Section 115BAE — New Manufacturing Cooperative Society 15%
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BB
Section 115BB — Lottery - Crossword - Gambling -- 30% Flat
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBA
Section 115BBA — Sportsperson - Entertainer -- NR -- Specified Income
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBB
Section 115BBB — Open-Ended Equity Fund -- Tax
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBC
Section 115BBC — Anonymous Donations to Trust
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBD
Section 115BBD — Inter-Corporate Foreign Dividend -- 15%
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBDA
Section 115BBDA — Excess Dividend Tax (Pre-FA 2020)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBE
Section 115BBE — Penal Rate on Cash Credits - Unexplained Income (60%+)
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBF
Section 115BBF — Royalty from Patent (Resident) -- 10%
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBG
Section 115BBG — Carbon Credits Income -- 10%
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBH
Section 115BBH — Virtual Digital Asset (VDA) Income -- 30% Flat
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBI
Section 115BBI — Specified Income of Trust -- 30%
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115BBJ
Section 115BBJ — Online Gaming Winnings (FA 2023) -- 30% Flat
Chapter XII — Determination of Tax in Certain Special Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
115C
Section 115C — NRI Special Definitions
Chapter XII-A — Special Provisions Relating to Certain Incomes of Non-Residents
STATUTORY ARCHITECTURE — 18-ROW MAP
115D
Section 115D — NRI -- No Deductions Against Investment Income
Chapter XII-A — Special Provisions Relating to Certain Incomes of Non-Residents
STATUTORY ARCHITECTURE — 18-ROW MAP
115E
Section 115E — NRI Tax Rates -- 20% - 12.5%
Chapter XII-A — Special Provisions Relating to Certain Incomes of Non-Residents
STATUTORY ARCHITECTURE — 18-ROW MAP
115F
Section 115F — NRI -- LTCG Reinvestment Exemption
Chapter XII-A — Special Provisions Relating to Certain Incomes of Non-Residents
STATUTORY ARCHITECTURE — 18-ROW MAP
115G
Section 115G — NRI -- Return Filing Exemption
Chapter XII-A — Special Provisions Relating to Certain Incomes of Non-Residents
STATUTORY ARCHITECTURE — 18-ROW MAP
115H
Section 115H — NRI Becoming Resident -- Continued Benefit
Chapter XII-A — Special Provisions Relating to Certain Incomes of Non-Residents
STATUTORY ARCHITECTURE — 18-ROW MAP
115I
Section 115I — Chapter Not to Apply if Assessee So Chooses
Chapter XII-A — Special Provisions Relating to Certain Incomes of Non-Residents
Section 115-I — Chapter Not to Apply if the Assessee So Chooses
115J
Section 115J — Case Laws & Commentary
Chapter XII-B — Special Provisions Relating to Certain Companies (MAT)
CHAPTER XII-B — SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
115JA
Section 115JA — Case Laws & Commentary
Chapter XII-B — Special Provisions Relating to Certain Companies (MAT)
CHAPTER XII-B — SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
115JAA
Section 115JAA — Case Laws & Commentary
Chapter XII-B — Special Provisions Relating to Certain Companies (MAT)
CHAPTER XII-B — SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
115JB
Section 115JB — Case Laws & Commentary
Chapter XII-B — Special Provisions Relating to Certain Companies (MAT)
CHAPTER XII-B — SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
115JC
Section 115JC — Case Laws & Commentary
Chapter XII-BA — Special Provisions Relating to Certain Persons Other Than a Company (AMT)
CHAPTER XII-BA — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY (ALTERNATE MINIMUM TAX)
115JD
Section 115JD — Case Laws & Commentary
Chapter XII-BA — Special Provisions Relating to Certain Persons Other Than a Company (AMT)
CHAPTER XII-BA — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY (ALTERNATE MINIMUM TAX)
115JE
Section 115JE — Case Laws & Commentary
Chapter XII-BA — Special Provisions Relating to Certain Persons Other Than a Company (AMT)
CHAPTER XII-BA — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY (ALTERNATE MINIMUM TAX)
115JEE
Section 115JEE — Case Laws & Commentary
Chapter XII-BA — Special Provisions Relating to Certain Persons Other Than a Company (AMT)
CHAPTER XII-BA — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY (ALTERNATE MINIMUM TAX)
115JF
Section 115JF — Case Laws & Commentary
Chapter XII-BA — Special Provisions Relating to Certain Persons Other Than a Company (AMT)
CHAPTER XII-BA — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY (ALTERNATE MINIMUM TAX)
115JG
Section 115JG — Case Laws & Commentary
Chapter XII-BB — Special Provisions Relating to Conversion of Indian Branch of a Foreign Company
CHAPTER XII-BB — SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
115JH
Section 115JH — Case Laws & Commentary
Chapter XII-BC — Special Provisions Relating to Foreign Company Said to be Resident in India
CHAPTER XII-BC — SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
115K
Section 115K — Case Laws & Commentary
Chapter XII-C — Special Provisions Relating to Retail Trade etc. (Historic)
CHAPTER XII-C — SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. (HISTORIC)
115L
Section 115L — Case Laws & Commentary
Chapter XII-C — Special Provisions Relating to Retail Trade etc. (Historic)
CHAPTER XII-C — SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. (HISTORIC)
115M
Section 115M — Case Laws & Commentary
Chapter XII-C — Special Provisions Relating to Retail Trade etc. (Historic)
CHAPTER XII-C — SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. (HISTORIC)
115N
Section 115N — Case Laws & Commentary
Chapter XII-C — Special Provisions Relating to Retail Trade etc. (Historic)
CHAPTER XII-C — SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. (HISTORIC)
115P
Section 115P — DDT Interest -- Pre-FA 2020 Legacy
Chapter XII-D — Special Provisions Relating to Tax on Distributed Profits of Domestic Companies (DDT)
STATUTORY ARCHITECTURE — 18-ROW MAP
115Q
Section 115Q — DDT Default -- Pre-FA 2020 Legacy
Chapter XII-D — Special Provisions Relating to Tax on Distributed Profits of Domestic Companies (DDT)
STATUTORY ARCHITECTURE — 18-ROW MAP
115QA
Section 115QA — Case Laws & Commentary
Chapter XII-DA — Special Provisions Relating to Tax on Distributed Income of Domestic Company (Buy-back)
CHAPTER XII-DA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
115QB
Section 115QB — Case Laws & Commentary
Chapter XII-DA — Special Provisions Relating to Tax on Distributed Income of Domestic Company (Buy-back)
CHAPTER XII-DA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
115QC
Section 115QC — Case Laws & Commentary
Chapter XII-DA — Special Provisions Relating to Tax on Distributed Income of Domestic Company (Buy-back)
CHAPTER XII-DA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
115R
Section 115R — Case Laws & Commentary
Chapter XII-E — Special Provisions Relating to Tax on Distributed Income (UTI / Mutual Funds)
CHAPTER XII-E - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
115S
Section 115S — Case Laws & Commentary
Chapter XII-E — Special Provisions Relating to Tax on Distributed Income (UTI / Mutual Funds)
CHAPTER XII-E - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
115T
Section 115T — Case Laws & Commentary
Chapter XII-E — Special Provisions Relating to Tax on Distributed Income (UTI / Mutual Funds)
CHAPTER XII-E - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
115TA
Section 115TA — Case Laws & Commentary
Chapter XII-EA — Special Provisions Relating to Tax on Distributed Income by Securitisation Trusts
CHAPTER XII-EA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
115TB
Section 115TB — Case Laws & Commentary
Chapter XII-EA — Special Provisions Relating to Tax on Distributed Income by Securitisation Trusts
CHAPTER XII-EA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
115TC
Section 115TC — Case Laws & Commentary
Chapter XII-EA — Special Provisions Relating to Tax on Distributed Income by Securitisation Trusts
CHAPTER XII-EA — SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
115TCA
Section 115TCA — Securitisation Trust -- Pass-through Taxation
Chapter XII-EA — Special Provisions Relating to Tax on Distributed Income by Securitisation Trusts
STATUTORY ARCHITECTURE — 18-ROW MAP
115TD
Section 115TD — Case Laws & Commentary
Chapter XII-EB — Special Provisions Relating to Tax on Accreted Income of Certain Trusts
CHAPTER XII-EB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
115TE
Section 115TE — Case Laws & Commentary
Chapter XII-EB — Special Provisions Relating to Tax on Accreted Income of Certain Trusts
CHAPTER XII-EB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
115TF
Section 115TF — Case Laws & Commentary
Chapter XII-EB — Special Provisions Relating to Tax on Accreted Income of Certain Trusts
CHAPTER XII-EB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
115U
Section 115U — Tax on Income from Venture Capital (VCC and VCF)
Chapter XII-F — Special Provisions Relating to Tax on Income Received from Venture Capital
CHAPTER XII-F — SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
115UA
Section 115UA — Tax on Income of Unit Holder and Business Trust (REIT and InvIT)
Chapter XII-FA — Special Provisions Relating to Business Trusts
CHAPTER XII-FA — SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
115UB
Section 115UB — Tax on Income of Investment Fund and its Unit Holders (AIF Category I and II)
Chapter XII-FB — Special Provisions Relating to Tax on Income of Investment Funds
CHAPTER XII-FB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
115V
Section 115V — Definitions
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115V-I
Section 115V-I — Relevant Shipping Income
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115V-O
Section 115V-O — Exclusion from Provisions of Section 115JB
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VA
Section 115VA — Computation of Profits from Business of Operating Qualifying Ships
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VB
Section 115VB — Operating Ships
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VC
Section 115VC — Qualifying Company
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VD
Section 115VD — Qualifying Ship
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VE
Section 115VE — Manner of Computation of Income under Tonnage Tax Scheme
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VF
Section 115VF — Tonnage Income
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VG
Section 115VG — Computation of Tonnage Income
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VH
Section 115VH — Calculation in Case of Joint Operation
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VJ
Section 115VJ — Treatment of Common Costs
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VK
Section 115VK — Depreciation
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VL
Section 115VL — General Exclusion of Deduction and Set Off
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VM
Section 115VM — Exclusion of Loss
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VN
Section 115VN — Chargeable Gains from Transfer of Tonnage Tax Assets
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VP
Section 115VP — Method and Time of Opting for Tonnage Tax Scheme
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VQ
Section 115VQ — Period for Which Tonnage Tax Option to Remain in Force
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VR
Section 115VR — Renewal of Tonnage Tax Scheme
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VS
Section 115VS — Prohibition to Opt for Tonnage Tax Scheme in Certain Cases
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VT
Section 115VT — Transfer of Profits to Tonnage Tax Reserve Account
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VU
Section 115VU — Minimum Training Requirement for Tonnage Tax Company
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VV
Section 115VV — Limit for Charter In of Tonnage
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VW
Section 115VW — Maintenance and Audit of Accounts
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VX
Section 115VX — Determination of Tonnage
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VY
Section 115VY — Amalgamation
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VZ
Section 115VZ — Demerger
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VZA
Section 115VZA — Effect of Temporarily Ceasing to Operate Qualifying Ships
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VZB
Section 115VZB — Avoidance of Tax
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115VZC
Section 115VZC — Exclusion from Tonnage Tax Scheme
Chapter XII-G — Special Provisions Relating to Income of Shipping Companies (Tonnage Tax)
CHAPTER XII-G — SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES (TONNAGE TAX)
115W
Section 115W — Definitions
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WA
Section 115WA — Charge of Fringe Benefit Tax
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WB
Section 115WB — Fringe Benefits
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WC
Section 115WC — Value of Fringe Benefits
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WD
Section 115WD — Return of Fringe Benefits
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WE
Section 115WE — Assessment
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WF
Section 115WF — Best Judgment Assessment
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WG
Section 115WG — Fringe Benefits Escaping Assessment
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WH
Section 115WH — Issue of Notice Where Fringe Benefits Have Escaped Assessment
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WI
Section 115WI — Payment of Fringe Benefit Tax in Advance
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WJ
Section 115WJ — Advance Tax in Respect of Fringe Benefits
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WK
Section 115WK — Interest for Default in Furnishing Return of Fringe Benefits
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WKA
Section 115WKA — Recovery of Fringe Benefit Tax by the Employer from the Employee
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WKB
Section 115WKB — Deemed Payment of Tax by Employee
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WL
Section 115WL — Application of Other Provisions of this Act
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
115WM
Section 115WM — Chapter XII-H Not to Apply After a Certain Date
Chapter XII-H — Income-tax on Fringe Benefits (Historic)
Function in the statutory architecture
116
Section 116 — Income-tax Authorities (Classes)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
117
Section 117 — Appointment of Income-tax Authorities
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
118
Section 118 — Control of Income-tax Authorities
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
119
Section 119 — Instructions to Subordinate Authorities (CBDT Circulars)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
119A
Section 119A — Taxpayer's Charter
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
120
Section 120 — Jurisdiction of Income-tax Authorities
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
121
Section 121 — Jurisdiction of Commissioners (Appeals) (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
121A
Section 121A — Jurisdiction of Inspecting Assistant Commissioners (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
122
Section 122 — Jurisdiction of Income-tax Officers (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
123
Section 123 — Jurisdiction of Inspectors of Income-tax (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
124
Section 124 — Jurisdiction of Assessing Officers
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
125
Section 125 — Powers of Inspecting Assistant Commissioner (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
125A
Section 125A — Concurrent jurisdiction of Inspecting Assistant Commissioner (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
126
Section 126 — Powers of Board respecting specified area (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
127
Section 127 — Power to Transfer Cases
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
128
Section 128 — Functions of Inspectors of Income-tax (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
129
Section 129 — Change of Incumbent of an Office
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
130
Section 130 — Faceless Jurisdiction of Income-tax Authorities
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
130A
Section 130A — Jurisdiction of Income-tax Officers and Inspectors (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
131
Section 131 — Power Regarding Discovery, Production of Evidence (Summons)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
132
Section 132 — Search and Seizure
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
132A
Section 132A — Powers to Requisition Books of Account etc
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
132B
Section 132B — Application of Seized or Requisitioned Assets
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
133
Section 133 — Power to Call for Information
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
133A
Section 133A — Power of Survey
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
133B
Section 133B — Power to Collect Certain Information
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
133C
Section 133C — Power to Call for Information by Prescribed Authority
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
134
Section 134 — Power to Inspect Registers of Companies
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
135
Section 135 — Power of Principal Director General, Director General etc
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
135A
Section 135A — Faceless Collection of Information
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
136
Section 136 — Proceedings Before Income-tax Authorities to be Judicial Proceedings
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
137
Section 137 — Disclosure of Information Prohibited (Omitted) (Omitted)
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
138
Section 138 — Disclosure of Information Respecting Assessees
Chapter XIII — Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
139
Section 139 — Return of Income
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
139A
Section 139A — Permanent Account Number
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
139AA
Section 139AA — Quoting of Aadhaar Number
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
139B
Section 139B — Scheme for Submission of Returns Through Tax Return Preparers
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
139C
Section 139C — Power of Board to Dispense With Furnishing Documents With Return
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
139D
Section 139D — Filing of Return in Electronic Form
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
140
Section 140 — Return by Whom to be Verified
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
140A
Section 140A — Self-Assessment
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
140B
Section 140B — Tax on Updated Return
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
141
Section 141 — Provisional Assessment (Omitted) (Omitted)
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
141A
Section 141A — Provisional Assessment for Refund (Omitted) (Omitted)
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
142
Section 142 — Inquiry Before Assessment
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
142A
Section 142A — Estimate of Value of Assets by Valuation Officer
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
142B
Section 142B — Faceless Inquiry or Valuation
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
143
Section 143 — Assessment
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
144
Section 144 — Best Judgment Assessment
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
144A
Section 144A — Power of Joint Commissioner to Issue Directions in Certain Cases
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
144B
Section 144B — Faceless Assessment
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
144BA
Section 144BA — Reference to Principal Commissioner or Commissioner in Certain Cases (GAAR)
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
144C
Section 144C — Reference to Dispute Resolution Panel
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
145
Section 145 — Method of Accounting
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
145A
Section 145A — Method of Accounting in Certain Cases
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
145B
Section 145B — Taxability of Certain Income
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
146
Section 146 — Reopening of Assessment at Instance of Assessee (Omitted) (Omitted)
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
147
Section 147 — Income Escaping Assessment
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
148
Section 148 — Issue of Notice Where Income Has Escaped Assessment
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
148A
Section 148A — Procedure Before Issuance of Notice Under Section 148
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
148B
Section 148B — Prior Approval for Assessment Reassessment or Recomputation in Certain Cases
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
149
Section 149 — Time Limit for Notices Under Sections 148 and 148A
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
150
Section 150 — Provision for Cases Where Assessment is in Pursuance of an Order on Appeal
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
151
Section 151 — Sanction for Issue of Notice
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
151A
Section 151A — Faceless Assessment of Income Escaping Assessment
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
152
Section 152 — Other Provisions
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
153
Section 153 — Time Limit for Completion of Assessment Reassessment and Recomputation
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
153A
Section 153A — Assessment in Case of Search or Requisition
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
153B
Section 153B — Time Limit for Completion of Assessment Under Section 153A
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
153C
Section 153C — Assessment of Income of Any Other Person
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
153D
Section 153D — Prior Approval Necessary for Assessment in Cases of Search or Requisition
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
154
Section 154 — Rectification of Mistake
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
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
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
156A
Section 156A — Modification and Revision of Notice of Demand in Certain Cases
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
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 — Intimation of Assessment of Firm
Chapter XIV — Procedure for Assessment
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
158A
Section 158A — Procedure When Assessee Claims Identical Question of Law is Pending Before High Court or Supreme Court
Chapter XIV-A — Special Provision for Avoiding Repetitive Appeals
CHAPTER XIV-A — SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
158AA
Section 158AA — Procedure When an Identical Question of Law is Pending Before Supreme Court
Chapter XIV-A — Special Provision for Avoiding Repetitive Appeals
CHAPTER XIV-A — SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
158AB
Section 158AB — Procedure Where an Identical Question of Law is Pending Before High Courts or Supreme Court
Chapter XIV-A — Special Provision for Avoiding Repetitive Appeals
CHAPTER XIV-A — SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
158B
Section 158B — Definitions (Block Period and Undisclosed Income)
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BA
Section 158BA — Assessment of Total Undisclosed Income as a Result of Search
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BB
Section 158BB — Computation of Total Undisclosed Income of the Block Period
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BC
Section 158BC — Procedure for Block Assessment
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BD
Section 158BD — Undisclosed Income of Any Other Person
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BE
Section 158BE — Time Limit for Completion of Block Assessment
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BF
Section 158BF — Certain Interests and Penalties Not to be Levied or Imposed
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BFA
Section 158BFA — Levy of Interest and Penalty in Certain Cases
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BG
Section 158BG — Authority Competent to Make the Block Assessment
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BH
Section 158BH — Application of Other Provisions of the Act
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
158BI
Section 158BI — Chapter Not to Apply in Certain Circumstances (Omitted) (Omitted)
Chapter XIV-B — Special Procedure for Assessment of Search Cases (Block Assessment)
CHAPTER XIV-B — SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES (BLOCK ASSESSMENT)
159
Section 159 — Legal Representatives
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
160
Section 160 — Representative Assessee
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
161
Section 161 — Liability of Representative Assessee
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
162
Section 162 — Right of Representative Assessee to Recover Tax Paid
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
163
Section 163 — Who May Be Regarded as Agent
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
164
Section 164 — Charge of Tax Where Share of Beneficiaries Unknown
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
164A
Section 164A — Charge of Tax in Case of Oral Trust
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
165
Section 165 — Case Where Part of Trust Income is Chargeable
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
166
Section 166 — Direct Assessment or Recovery Not Barred
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
167
Section 167 — Remedies Against Property in Cases of Representative Assessees
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
167A
Section 167A — Charge of Tax in the Case of a Firm
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
167B
Section 167B — Charge of Tax Where Shares of Members in AOP or BOI Unknown Etc
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
167C
Section 167C — Liability of Partners of Limited Liability Partnership in Liquidation
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
168
Section 168 — Executors
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
169
Section 169 — Right of Executor to Recover Tax Paid
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
170
Section 170 — Succession to Business Otherwise Than on Death
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
170A
Section 170A — Effect of Order of Tribunal or Court in Respect of Business Reorganisation
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
171
Section 171 — Assessment After Partition of a Hindu Undivided Family
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
172
Section 172 — Shipping Business of Non-Residents
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
173
Section 173 — Recovery of Tax in Respect of Non-Resident From His Assets
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
174
Section 174 — Assessment of Persons Leaving India
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
174A
Section 174A — Assessment of AOP or BOI or Artificial Juridical Person Formed for a Particular Event or Purpose
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
175
Section 175 — Assessment of Persons Likely to Transfer Property to Avoid Tax
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
176
Section 176 — Discontinued Business
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
177
Section 177 — Association Dissolved or Business Discontinued
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
178
Section 178 — Company in Liquidation
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
179
Section 179 — Liability of Directors of Private Company
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
180
Section 180 — Royalties or Copyright Fees for Literary or Artistic Work
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
180A
Section 180A — Consideration for Know-How
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
181
Section 181 — Omitted
Chapter XV — Liability in Special Cases
CHAPTER XV — LIABILITY IN SPECIAL CASES
182
Section 182 — Assessment of Registered Firms (Omitted) (Omitted)
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
183
Section 183 — Assessment of Unregistered Firms (Omitted) (Omitted)
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
184
Section 184 — Assessment as a Firm
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
185
Section 185 — Assessment When Section 184 Not Complied With
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
186
Section 186 — Cancellation of Registration (Omitted) (Omitted)
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
187
Section 187 — Change in Constitution of a Firm
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
188
Section 188 — Succession of One Firm by Another Firm
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
188A
Section 188A — Joint and Several Liability of Partners
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
189
Section 189 — Firm Dissolved or Business Discontinued
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
189A
Section 189A — Provisions Applicable to Past Assessments of Firms
Chapter XVI — Special Provisions Applicable to Firms
CHAPTER XVI — SPECIAL PROVISIONS APPLICABLE TO FIRMS
190
Section 190 — Deduction at Source and Advance Payment
Chapter XVII-A — Collection and Recovery of Tax — General
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · PART A — GENERAL
191
Section 191 — Direct Payment
Chapter XVII-A — Collection and Recovery of Tax — General
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · PART A — GENERAL
192
Section 192 — Salary (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
192A
Section 192A — Premature PF Withdrawal (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
193
Section 193 — Interest on Securities (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194
Section 194 — Dividends (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194-I
Section 194-I — Rent (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194-IA
Section 194-IA — Transfer of Immovable Property (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194-IB
Section 194-IB — Rent by Certain Individuals or HUF (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194-IC
Section 194-IC — Payment Under Specified Agreement JDA (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194-O
Section 194-O — E-commerce Operator Payments (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194A
Section 194A — Interest Other Than Interest on Securities (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194B
Section 194B — Winnings from Lottery, Crossword Puzzle etc (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194BA
Section 194BA — Winnings from Online Games (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194BB
Section 194BB — Winnings from Horse Race (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194C
Section 194C — Payments to Contractors (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194D
Section 194D — Insurance Commission (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194DA
Section 194DA — Payment Under Life Insurance Policy (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194E
Section 194E — Payments to Non-Resident Sportsmen or Sports Associations (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194EE
Section 194EE — Payments re Deposits Under NSS (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194F
Section 194F — Repurchase of Units by MF or UTI (Omitted) (TDS) (Omitted)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194G
Section 194G — Commission on Sale of Lottery Tickets (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194H
Section 194H — Commission or Brokerage (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194J
Section 194J — Fees for Professional or Technical Services (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194K
Section 194K — Income in Respect of Units (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194L
Section 194L — Compensation on Acquisition of Capital Asset (Omitted) (TDS) (Omitted)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194LA
Section 194LA — Compensation on Acquisition of Immovable Property (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194LB
Section 194LB — Interest from Infrastructure Debt Fund (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194LBA
Section 194LBA — Income from Units of a Business Trust (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194LBB
Section 194LBB — Income from Units of Investment Fund (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194LBC
Section 194LBC — Income from Securitisation Trust Investment (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194LC
Section 194LC — Interest from Indian Company (ECB) (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194LD
Section 194LD — Interest on Bonds and Government Securities (FII) (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194M
Section 194M — Certain Payments by Individuals or HUF (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194N
Section 194N — Payment of Certain Amounts in Cash (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194P
Section 194P — Deduction for Specified Senior Citizen (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194Q
Section 194Q — TDS on Purchase of Goods
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194R
Section 194R — Benefit or Perquisite of Business or Profession (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194S
Section 194S — Transfer of Virtual Digital Asset (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
194T
Section 194T — Payments to Partners by Firm (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
195
Section 195 — Other Sums Payments to Non-Residents (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
195A
Section 195A — Income Payable Net of Tax (Grossing Up) (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
196
Section 196 — Interest or Dividend to Government RBI etc (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
196A
Section 196A — Income of Non-Residents from Units or Mutual Funds (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
196B
Section 196B — Income from Units Offshore Fund (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
196C
Section 196C — Income from Foreign Currency Bonds or GDRs (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
196D
Section 196D — Income of FIIs from Securities (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
197
Section 197 — Certificate for Lower or No Deduction (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
197A
Section 197A — No Deduction in Certain Cases Forms 15G and 15H (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
197B
Section 197B — Lower Deduction in Certain Cases COVID Relief Spent (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
198
Section 198 — Tax Deducted is Income Received (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
199
Section 199 — Credit for Tax Deducted (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
200
Section 200 — Duty of Person Deducting Tax (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
200A
Section 200A — Processing of TDS Statements
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
201
Section 201 — Consequences of Failure to Deduct or Pay (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
202
Section 202 — Deduction Only One Mode of Recovery (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
203
Section 203 — Certificate for Tax Deducted (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
203A
Section 203A — Tax Deduction and Collection Account Number TAN (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
203AA
Section 203AA — Furnishing of Statement of Tax Deducted (Omitted) (TDS) (Omitted)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
204
Section 204 — Meaning of Person Responsible for Paying (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
205
Section 205 — Bar Against Direct Demand on Assessee (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
206
Section 206 — Persons Deducting Tax to Furnish Prescribed Returns (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
206A
Section 206A — Statement re Payment of Interest Without Deduction (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
206AA
Section 206AA — Requirement to Furnish PAN (TDS)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
206AB
Section 206AB — Special Provision for Non-Filers (Omitted) (TDS) (Omitted)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
206B
Section 206B — Person Paying Dividend to Furnish Prescribed Return (Omitted) (TDS) (Omitted)
Chapter XVII-B — Deduction at Source (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
206C
Section 206C — Tax Collection at Source (TCS)
Chapter XVII-BB — Collection at Source (TCS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)
206CA
Section 206CA — Tax Collection Account Number (Spent)
Chapter XVII-BB — Collection at Source (TCS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)
206CB
Section 206CB — Processing of TCS Statements
Chapter XVII-BB — Collection at Source (TCS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)
206CC
Section 206CC — Requirement to Furnish PAN by Collectee
Chapter XVII-BB — Collection at Source (TCS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)
206CCA
Section 206CCA — Higher TCS for Non-filers (Omitted) (Omitted)
Chapter XVII-BB — Collection at Source (TCS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · BB.—COLLECTION AT SOURCE (TCS)
207
Section 207 — Liability for Payment of Advance Tax
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
208
Section 208 — Conditions of Liability to Pay Advance Tax
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
209
Section 209 — Computation of Advance Tax
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
209A
Section 209A — Computation and Payment of Advance Tax by Assessee (Omitted) (Omitted)
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
210
Section 210 — Payment of Advance Tax by the Assessee of His Own Accord or in Pursuance of Order of Assessing Officer
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
211
Section 211 — Instalments of Advance Tax and Due Dates
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
212
Section 212 — Estimate by Assessee (Omitted) (Omitted)
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
213
Section 213 — Commission Receipts (Omitted) (Omitted)
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
214
Section 214 — Interest Payable by Government
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
215
Section 215 — Interest Payable by Assessee
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
216
Section 216 — Interest Payable by Assessee in Case of Under-estimate etc
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
217
Section 217 — Interest Payable by Assessee When No Estimate Made
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
218
Section 218 — When Assessee Deemed to be in Default
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
219
Section 219 — Credit for Advance Tax
Chapter XVII-C — Advance Payment of Tax
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - C.-ADVANCE PAYMENT OF TAX
220
Section 220 — When Tax Payable and When Assessee Deemed in Default
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
221
Section 221 — Penalty Payable When Tax in Default
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
222
Section 222 — Certificate to Tax Recovery Officer
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
223
Section 223 — Tax Recovery Officer by Whom Recovery Is to Be Effected
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
224
Section 224 — Validity of Certificate and Cancellation or Amendment Thereof
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
225
Section 225 — Stay of Proceedings in Pursuance of Certificate
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
226
Section 226 — Other Modes of Recovery
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
227
Section 227 — Recovery Through State Government
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
228
Section 228 — Recovery of Indian Tax in Pakistan and Pakistan Tax in India (Omitted) (Omitted)
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
228A
Section 228A — Recovery of Tax in Pursuance of Agreements with Foreign Countries
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
229
Section 229 — Recovery of Penalties, Fine, Interest and Other Sums
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
230
Section 230 — Tax Clearance Certificate
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
230A
Section 230A — Restrictions on Registration of Transfers of Immovable Property (Omitted) (Omitted)
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
231
Section 231 — Faceless Collection and Recovery of Tax
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
232
Section 232 — Recovery by Suit or Under Other Law Not Affected
Chapter XVII-D — Collection and Recovery
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
233
Section 233 — Recovery of Tax Payable Under Provisional Assessment (Omitted) (Omitted)
Chapter XVII-E — Tax Payable Under Provisional Assessment (Historic)
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX - E.-TAX PAYABLE UNDER PROVISIONAL ASSESSMENT
234
Section 234 — Interest Chargeable (Omitted) (Omitted)
Chapter XVII-E — Tax Payable Under Provisional Assessment (Historic)
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES
234-I
Section 234-I — Fee for Furnishing Revised Return of Income
Chapter XVII-G — Levy of Fee in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES
234A
Section 234A — Interest for Defaults in Furnishing Return of Income
Chapter XVII-F — Interest Chargeable in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES
234B
Section 234B — Interest for Defaults in Payment of Advance Tax
Chapter XVII-F — Interest Chargeable in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES
234C
Section 234C — Interest for Deferment of Advance Tax
Chapter XVII-F — Interest Chargeable in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES
234D
Section 234D — Interest on Excess Refund
Chapter XVII-F — Interest Chargeable in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | F.—INTEREST CHARGEABLE IN CERTAIN CASES
234E
Section 234E — Fee for Default in Furnishing Statements
Chapter XVII-G — Levy of Fee in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES
234F
Section 234F — Fee for Default in Furnishing Return of Income
Chapter XVII-G — Levy of Fee in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES
234G
Section 234G — Fee for Default Relating to Statement or Certificate
Chapter XVII-G — Levy of Fee in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES
234H
Section 234H — Fee for Default Relating to Intimation of Aadhaar Number
Chapter XVII-G — Levy of Fee in Certain Cases
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | G.—LEVY OF FEE IN CERTAIN CASES
235
Section 235 — Relief to Shareholders re Agricultural Income-tax Attributable to Dividends (Omitted) (Omitted)
Chapter XVIII — Relief Respecting Tax on Dividends in Certain Cases (Historic)
CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
236
Section 236 — Relief to Company re Dividend Paid Out of Past Taxed Profits
Chapter XVIII — Relief Respecting Tax on Dividends in Certain Cases (Historic)
CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
236A
Section 236A — Relief to Certain Charitable Institutions or Funds re Certain Dividends
Chapter XVIII — Relief Respecting Tax on Dividends in Certain Cases (Historic)
CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
237
Section 237 — Refunds
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
238
Section 238 — Person Entitled to Claim Refund in Certain Special Cases
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
239
Section 239 — Form of Claim for Refund and Limitation
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
239A
Section 239A — Refund for Denying Liability to Deduct Tax in Certain Cases
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
240
Section 240 — Refund on Appeal etc
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
241
Section 241 — Power to Withhold Refund in Certain Cases (Omitted) (Omitted)
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
241A
Section 241A — Withholding of Refund in Certain Cases
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
242
Section 242 — Correctness of Assessment Not to be Questioned
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
243
Section 243 — Interest on Delayed Refunds
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
244
Section 244 — Interest on Refund Where No Claim is Needed
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
244A
Section 244A — Interest on Refunds
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
245
Section 245 — Set Off and Withholding of Refunds in Certain Cases
Chapter XIX — Refunds
CHAPTER XIX — REFUNDS
245-I
Section 245-I — Order of Settlement to be Conclusive
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245-O
Section 245-O — Authority for Advance Rulings
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245-OA
Section 245-OA — Qualifications Terms and Conditions of Service
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245-OB
Section 245-OB — Board for Advance Rulings
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245A
Section 245A — Definitions
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245AA
Section 245AA — Interim Boards for Settlement
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245B
Section 245B — Income-tax Settlement Commission
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245BA
Section 245BA — Jurisdiction and Powers of Settlement Commission
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245BB
Section 245BB — Vice-Chairman to Act as Chairman
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245BC
Section 245BC — Power of Chairman to Transfer Cases
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245BD
Section 245BD — Decision to be by Majority
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245C
Section 245C — Application for Settlement of Cases
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245D
Section 245D — Procedure on Receipt of an Application Under Section 245C
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245DD
Section 245DD — Power to Order Provisional Attachment to Protect Revenue
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245E
Section 245E — Power to Reopen Completed Proceedings
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245F
Section 245F — Powers and Procedure of Settlement Commission
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245G
Section 245G — Inspection etc of Reports
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245H
Section 245H — Power to Grant Immunity from Prosecution and Penalty
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245HA
Section 245HA — Abatement of Proceeding Before Settlement Commission
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245HAA
Section 245HAA — Credit for Tax Paid in Case of Abatement of Proceedings
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245J
Section 245J — Recovery of Sums Due Under Order of Settlement
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245K
Section 245K — Bar on Subsequent Application for Settlement
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245L
Section 245L — Proceedings Before Settlement Commission to be Judicial Proceedings
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245M
Section 245M — Option to Withdraw Pending Application
Chapter XIX-A — Settlement of Cases (Historic)
CHAPTER XIX-A — SETTLEMENT OF CASES
245MA
Section 245MA — Dispute Resolution Committee
Chapter XIX-AA — Dispute Resolution Committee in Certain Cases
CHAPTER XIX-AA — DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES
245N
Section 245N — Definitions
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245P
Section 245P — Vacancies Etc Not to Invalidate Proceedings
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245Q
Section 245Q — Application for Advance Ruling
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245R
Section 245R — Procedure on Receipt of Application
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245RR
Section 245RR — Appellate Authority Not to Proceed in Certain Cases
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245S
Section 245S — Applicability of Advance Ruling
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245T
Section 245T — Advance Ruling to be Void in Certain Circumstances
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245U
Section 245U — Powers of the Authority
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245V
Section 245V — Procedure of Authority
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
245W
Section 245W — Appeal
Chapter XIX-B — Advance Rulings
CHAPTER XIX-B — ADVANCE RULINGS
246
Section 246 — Appealable Orders before Joint Commissioner (Appeals)
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
246A
Section 246A — Appealable Orders before Commissioner (Appeals)
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
247
Section 247 — Appeal by Partner (Omitted) (Omitted)
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
248
Section 248 — Appeal by Person Denying Liability to Deduct Tax
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
249
Section 249 — Form of Appeal and Limitation
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
250
Section 250 — Procedure in Appeal
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
251
Section 251 — Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
252
Section 252 — Appellate Tribunal
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
252A
Section 252A — Qualifications and Service Conditions of ITAT Members
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
253
Section 253 — Appeals to the Appellate Tribunal
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
254
Section 254 — Orders of Appellate Tribunal
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
255
Section 255 — Procedure of Appellate Tribunal
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
256
Section 256 — Statement of Case to the High Court
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
257
Section 257 — Statement of Case to Supreme Court in Certain Cases
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
258
Section 258 — Power to Require Statement to be Amended
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
259
Section 259 — Reference to be Heard by Not Less Than Two Judges
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
260
Section 260 — Decision of High Court or Supreme Court on the Case Stated
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
260A
Section 260A — Appeal to High Court
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | CA.—Appeals to the High Court
260B
Section 260B — High Court Appeal to be Heard by Not Less Than Two Judges
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | CA.—Appeals to the High Court
261
Section 261 — Appeal to Supreme Court
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court
262
Section 262 — Hearing before Supreme Court
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court
263
Section 263 — Revision of Orders Prejudicial to Revenue
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
264
Section 264 — Revision of Other Orders
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
264A
Section 264A — Faceless Revision of Orders
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
264B
Section 264B — Faceless Effect of Orders
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
265
Section 265 — Tax to be Paid Notwithstanding Reference
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | F.—General
266
Section 266 — Execution for Costs Awarded by Supreme Court
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | F.—General
267
Section 267 — Amendment of Assessment on Appeal
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | F.—General
268
Section 268 — Exclusion of Time Taken for Copy
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | F.—General
268A
Section 268A — Filing of Appeal by Income-tax Authority (Monetary Limits)
Chapter XX — Appeals and Revision
CHAPTER XX — APPEALS AND REVISION | F.—General
269
Section 269 — Definition of High Court
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX — APPEALS AND REVISION | F.—General
269-I
Section 269-I — Vesting of Property in Central Government
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269-O
Section 269-O — Appearance by Authorised Representative or Registered Valuer
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269A
Section 269A — Definitions
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269AB
Section 269AB — Registration of Certain Transactions
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269B
Section 269B — Competent Authority
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269C
Section 269C — Immovable Property in Respect of Which Proceedings for Acquisition May Be Taken
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269D
Section 269D — Preliminary Notice
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269E
Section 269E — Objections
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269F
Section 269F — Hearing of Objections
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269G
Section 269G — Appeal Against Order for Acquisition
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269H
Section 269H — Appeal to High Court
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269J
Section 269J — Compensation
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269K
Section 269K — Payment or Deposit of Compensation
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269L
Section 269L — Assistance by Valuation Officers
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269M
Section 269M — Powers of Competent Authority
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269N
Section 269N — Rectification of Mistakes
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269P
Section 269P — Statement to be Furnished in Respect of Transfers of Immovable Property
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269Q
Section 269Q — Chapter Not to Apply to Transfers to Relatives
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269R
Section 269R — Properties Liable for Acquisition Under This Chapter Not to be Acquired Under Other Laws
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269RR
Section 269RR — Chapter Not to Apply Where Transfer of Immovable Property Made After a Certain Date
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269S
Section 269S — Chapter Not to Extend to State of Jammu and Kashmir (Omitted) (Omitted)
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-A — ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
269SS
Section 269SS — Mode of Taking or Accepting Certain Loans, Deposits and Specified Sum
Chapter XX-B — Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases
CHAPTER XX-B — REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
269ST
Section 269ST — Mode of Undertaking Transactions
Chapter XX-B — Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases
CHAPTER XX-B — REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
269SU
Section 269SU — Acceptance of Payment Through Prescribed Electronic Modes
Chapter XX-A — Acquisition of Immovable Properties in Certain Cases of Transfer (Historic)
CHAPTER XX-B — REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
269T
Section 269T — Mode of Repayment of Certain Loans or Deposits
Chapter XX-B — Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases
CHAPTER XX-B — REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
269TT
Section 269TT — Mode of Repayment of Special Bearer Bonds, 1991
Chapter XX-B — Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases
CHAPTER XX-B — REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
269U
Section 269U — Commencement of Chapter
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UA
Section 269UA — Definitions
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UB
Section 269UB — Appropriate Authority
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UC
Section 269UC — Restrictions on Transfer of Immovable Property
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UD
Section 269UD — Order by Appropriate Authority for Purchase
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UE
Section 269UE — Vesting of Property in Central Government
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UF
Section 269UF — Consideration for Purchase
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UG
Section 269UG — Payment or Deposit of Consideration
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UH
Section 269UH — Re-vesting of Property in the Transferor
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UI
Section 269UI — Powers of the Appropriate Authority
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UJ
Section 269UJ — Rectification of Mistakes
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UK
Section 269UK — Restrictions on Revocation or Alteration of Agreements
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UL
Section 269UL — Restrictions on Registration of Documents
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UM
Section 269UM — Immunity to Transferor Against Claims of Transferee
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UN
Section 269UN — Order to be Final and Conclusive
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UO
Section 269UO — Chapter Not to Apply to Certain Transfers
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
269UP
Section 269UP — Chapter Not to Apply After a Certain Date
Chapter XX-C — Purchase by Central Government of Immovable Properties in Certain Cases (Historic)
CHAPTER XX-C — PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
270
Section 270 — Failure to Furnish Information Regarding Securities (Omitted) (Omitted)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
270A
Section 270A — Penalty for Under-Reporting and Misreporting of Income
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
270AA
Section 270AA — Immunity from Imposition of Penalty, Etc.
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271
Section 271 — Failure to Furnish Returns, Comply with Notices, Concealment of Income, Etc.
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271-I
Section 271-I — Failure to Furnish Information or Furnishing Inaccurate Information under Section 195(6)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271A
Section 271A — Failure to Keep, Maintain or Retain Books of Account, Documents, Etc.
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271AA
Section 271AA — Failure to Keep and Maintain Information and Document re International - Specified Domestic Transactions
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271AAA
Section 271AAA — Penalty Where Search Has Been Initiated (Searches between 1-6-2007 and 30-6-2012)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271AAB
Section 271AAB — Penalty Where Search Has Been Initiated (Searches on or after 1-7-2012)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271AAC
Section 271AAC — Penalty in Respect of Certain Income (Sections 68 to 69D)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271AAD
Section 271AAD — Penalty for False Entry, Etc., in Books of Account
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271AAE
Section 271AAE — Benefits to Related Persons (Charitable - Religious Trusts and Institutions)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271B
Section 271B — Failure to Get Accounts Audited (Section 44AB)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271BA
Section 271BA — Failure to Furnish Report under Section 92E (Transfer-Pricing Accountant’s Report)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271BB
Section 271BB — Failure to Subscribe to Units of Capital (Omitted) (Omitted)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271C
Section 271C — Penalty for Failure to Deduct Tax at Source
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271CA
Section 271CA — Penalty for Failure to Collect Tax at Source (TCS)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271D
Section 271D — Penalty for Failure to Comply with the Provisions of Section 269SS (Cash Loans - Deposits)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271DA
Section 271DA — Penalty for Failure to Comply with the Provisions of Section 269ST (Cash Receipts of Rs. 2 Lakh or More)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271DB
Section 271DB — Penalty for Failure to Comply with the Provisions of Section 269SU (Prescribed Electronic Payment Modes)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271E
Section 271E — Penalty for Failure to Comply with the Provisions of Section 269T (Cash Repayment of Loans - Deposits)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271F
Section 271F — Failure to Furnish Return of Income (Pre-Assessment-Year 2018-19 — Sunset)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271FA
Section 271FA — Failure to Furnish Statement of Financial Transaction or Reportable Account (Section 285BA)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271FAA
Section 271FAA — Furnishing Inaccurate Statement of Financial Transaction or Reportable Account
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271FAB
Section 271FAB — Failure to Furnish Statement or Information or Document by an Eligible Investment Fund (Section 9A)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271FB
Section 271FB — Failure to Furnish Return of Fringe Benefits (Historic — FBT)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271G
Section 271G — Failure to Furnish Information or Document under Section 92D (Transfer Pricing)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271GA
Section 271GA — Failure to Furnish Information or Document under Section 285A (Indirect Transfer of Indian Assets)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271GB
Section 271GB — Failure to Furnish Report or Furnishing Inaccurate Report under Section 286 (Country-by-Country Report)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271GC
Section 271GC — Failure to Furnish Statement under Section 285 (Non-Resident Liaison Office, Etc.)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271H
Section 271H — Failure to Furnish TDS-TCS Statements or Furnishing Incorrect Information
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271J
Section 271J — Penalty for Furnishing Incorrect Information in Reports or Certificates (Accountants, Merchant Bankers, Registered Valuers)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
271K
Section 271K — Failure to Deliver Statements - Furnish Certificates under Sections 35 and 80G (Donation Reporting)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
272
Section 272 — Failure to Give Notice of Discontinuance (Omitted) (Omitted)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
272A
Section 272A — Penalty for Failure to Answer Questions, Sign Statements, Furnish Information, Returns or Statements, Allow Inspections, Etc.
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
272AA
Section 272AA — Penalty for Failure to Comply with the Provisions of Section 133B
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
272B
Section 272B — Penalty for Failure to Comply with the Provisions of Section 139A (PAN)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
272BB
Section 272BB — Penalty for Failure to Comply with the Provisions of Section 203A (TAN)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
272BBB
Section 272BBB — Penalty for Failure to Comply with the Provisions of Section 206CA (Tax Collection Account Number) — Spent
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
273
Section 273 — False Estimate of, or Failure to Pay, Advance Tax (Pre-FA 1989 — Sunset)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
273A
Section 273A — Power to Reduce or Waive Penalty, Etc., in Certain Cases
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
273AA
Section 273AA — Power of Principal Commissioner or Commissioner to Grant Immunity from Penalty (Pending Settlement-Type Cases)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
273B
Section 273B — Penalty Not to Be Imposed in Certain Cases (Reasonable Cause)
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
274
Section 274 — Procedure
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
275
Section 275 — Bar of Limitation for Imposing Penalties
Chapter XXI — Penalties Imposable
CHAPTER XXI — PENALTIES IMPOSABLE
275A
Section 275A — Contravention of Order Made Under Section 132(3)
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
275B
Section 275B — Failure to Afford Facility for Inspection During Search
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276
Section 276 — Removal Concealment Transfer of Property to Thwart Recovery
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276A
Section 276A — Failure to Comply with Section 178 (Liquidator)
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276AA
Section 276AA — Failure to Comply with Section 269AB or 269-I (Omitted) (Omitted)
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276AB
Section 276AB — Failure to Comply with Sections 269UC 269UE 269UL
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276B
Section 276B — Failure to Pay TDS to Credit of Central Government
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276BB
Section 276BB — Failure to Pay Tax Collected at Source
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276C
Section 276C — Wilful Attempt to Evade Tax
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276CC
Section 276CC — Failure to Furnish Returns of Income
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276CCC
Section 276CCC — Failure to Furnish Return in Search Cases
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276D
Section 276D — Failure to Produce Accounts and Documents
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276DD
Section 276DD — Failure to Comply with Section 269SS (Omitted) (Omitted)
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
276E
Section 276E — Failure to Comply with Section 269T (Omitted) (Omitted)
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
277
Section 277 — False Statement in Verification
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
277A
Section 277A — Falsification of Books of Account
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
278
Section 278 — Abetment of False Return
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
278A
Section 278A — Punishment for Second and Subsequent Offences
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
278AA
Section 278AA — Punishment Not to be Imposed in Certain Cases
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
278AB
Section 278AB — Power to Grant Immunity from Prosecution
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
278B
Section 278B — Offences by Companies
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
278C
Section 278C — Offences by Hindu Undivided Families
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
278D
Section 278D — Presumption as to Assets Books of Account
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
278E
Section 278E — Presumption as to Culpable Mental State
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
279
Section 279 — Prosecution at Instance of CCIT or Commissioner
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
279A
Section 279A — Certain Offences to be Non-Cognizable
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
279B
Section 279B — Proof of Entries in Records or Documents
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
280
Section 280 — Disclosure of Particulars by Public Servants
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
280-I
Section 280-I — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280-O
Section 280-O — Adjusted Total Income and Deduction
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280A
Section 280A — Special Courts
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
280B
Section 280B — Offences Triable by Special Court
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
280C
Section 280C — Trial of Offences as Summons Case
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
280D
Section 280D — Application of CrPC to Proceedings Before Special Court
Chapter XXII — Offences and Prosecutions
CHAPTER XXII — OFFENCES AND PROSECUTIONS
280E
Section 280E — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280F
Section 280F — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280G
Section 280G — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280H
Section 280H — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280J
Section 280J — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280K
Section 280K — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280L
Section 280L — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280M
Section 280M — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280N
Section 280N — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280P
Section 280P — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280Q
Section 280Q — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280R
Section 280R — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280S
Section 280S — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280T
Section 280T — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280U
Section 280U — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280V
Section 280V — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280W
Section 280W — Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280X
Section 280X — Machinery of Annuity Deposit Scheme
Chapter XXII-A — Annuity Deposits (Historic)
CHAPTER XXII-A — ANNUITY DEPOSITS (HISTORIC — OMITTED)
280Y
Section 280Y — Definitions (Historic)
Chapter XXII-B — Tax Credit Certificates (Historic)
CHAPTER XXII-B — TAX CREDIT CERTIFICATES (HISTORIC)
280Z
Section 280Z — Tax Credit Certificates to Certain Equity Shareholders (Historic)
Chapter XXII-B — Tax Credit Certificates (Historic)
CHAPTER XXII-B — TAX CREDIT CERTIFICATES (HISTORIC)
280ZA
Section 280ZA — Tax Credit Certificates for Shifting of Industrial Undertaking from Urban Area (Historic)
Chapter XXII-B — Tax Credit Certificates (Historic)
CHAPTER XXII-B — TAX CREDIT CERTIFICATES (HISTORIC)
280ZB
Section 280ZB — Tax Credit Certificate to Certain Manufacturing Companies (Historic)
Chapter XXII-B — Tax Credit Certificates (Historic)
CHAPTER XXII-B — TAX CREDIT CERTIFICATES (HISTORIC)
280ZC
Section 280ZC — Tax Credit Certificate in Relation to Exports (Historic)
Chapter XXII-B — Tax Credit Certificates (Historic)
CHAPTER XXII-B — TAX CREDIT CERTIFICATES (HISTORIC)
280ZD
Section 280ZD — Tax Credit Certificates in Relation to Increased Production of Certain Goods (Historic)
Chapter XXII-B — Tax Credit Certificates (Historic)
CHAPTER XXII-B — TAX CREDIT CERTIFICATES (HISTORIC)
280ZE
Section 280ZE — Tax Credit Certificate Scheme (Historic)
Chapter XXII-B — Tax Credit Certificates (Historic)
CHAPTER XXII-B — TAX CREDIT CERTIFICATES (HISTORIC)
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

Section 10 — Incomes Not Included in Total Income

Section 10A — Free Trade Zone (Historic)

Section 10AA — SEZ Units

Section 10B — 100 percent EOU (Historic)

Section 10BA — Hand-made Carpets and Articles of Wood (Historic)

Section 10BB — Computer Programmes Production

Section 10C — North-Eastern Industrial Undertakings (Historic)

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

Section 12 — Income of Trusts from Voluntary Contributions

Section 12A — Conditions for Applicability of Sections 11 and 12

Section 12AA — Legacy Trust Registration Framework

Section 12AB — Procedure for Fresh Registration

Section 12AC — Merger of Charitable Trusts or Institutions in Certain Cases

Section 13 — Forfeiture Grounds for Trust Exemption

Section 13A — Political Parties

Section 13B — Electoral Trusts

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 — Income from House Property (Charging Section)

Section 23 — Annual Value Determination

Section 24 — Deductions from House Property Income

Section 25 — Disallowance of NR-Without-TDS Interest

Section 25A — Recovery of Arrears and Unrealised Rent

Section 26 — Co-Ownership

Section 27 — Deemed Owner Definitions

Section 28 — PGBP Charging Section

Section 29 — Income from PGBP How Computed

Section 30 — Rent Rates Taxes Repairs Insurance for Buildings

Section 31 — Repairs and Insurance of Machinery Plant Furniture

Section 32 — Depreciation

Section 32A — Investment allowance

Section 32AB — Investment deposit account

Section 32AC — Investment in new plant or machinery

Section 32AD — Investment in new plant or machinery in notified backward areas in certain State

Section 33 — Development rebate

Section 33A — Development allowance

Section 33AB — Tea development account coffee development account and rubber development accoun

Section 33ABA — Site Restoration Fund

Section 33AC — Reserves for shipping business

Section 33B — Rehabilitation allowance

Section 34 — Conditions for depreciation allowance and development rebate

Section 34A — Restriction on unabsorbed depreciation and unabsorbed investment allowance for l

Section 35 — Expenditure on Scientific Research

Section 35A — Expenditure on acquisition of patent rights or copyrights

Section 35AB — Expenditure on know-how

Section 35ABA — Expenditure for obtaining right to use spectrum for telecommunication services

Section 35ABB — Expenditure for obtaining licence to operate telecommunication services

Section 35AC — Expenditure on eligible projects or schemes

Section 35AD — Deduction in respect of expenditure on specified business

Section 35B — Export markets development allowance

Section 35C — Agricultural development allowance

Section 35CC — Rural development allowance

Section 35CCA — Expenditure by way of payment to associations and institutions for carrying out

Section 35CCB — Expenditure by way of payment to associations and institutions for carrying out

Section 35CCC — Expenditure on agricultural extension project

Section 35CCD — Expenditure on skill development project

Section 35D — Amortisation of certain preliminary expenses

Section 35DD — Amortisation of expenditure in case of amalgamation or demerger

Section 35DDA — Amortisation of expenditure incurred under voluntary retirement scheme

Section 35E — Deduction for expenditure on prospecting etc. for certain minerals

Section 36 — Other Deductions

Section 37 — General Business Expenditure

Section 38 — Building etc. partly used for business etc. or not exclusively so used

Section 39 — Repealed Provision