• Income Tax Act

  • What is Income Tax?
  • INCOME TAX SECTION 2 - Definations
  • INCOME TAX SECTION 4 - Basis Of Charge
  • INCOME TAX SECTION 5 - Scope of total income
  • INCOME TAX SECTION 6 - Residence in India
  • INCOME TAX SECTION 9 - Income deemed to accrue or arise in India
  • INCOME TAX SECTION 10 - Incomes not included in total income
  • INCOME TAX SECTION 14A - Expenditure incurred in relation to income not includible in total income
  • INCOME TAX SECTION 16 - Deductions from salaries
  • INCOME TAX SECTION 17 - "Salary", "perquisite" and "profits in lieu of salary" defined.
  • INCOME TAX SECTION 22 - Income from house property
  • INCOME TAX SECTION 23 - Annual value how determined
  • INCOME TAX SECTION 24 - Deductions from income from house property
  • INCOME TAX SECTION 28 - Profits and gains of business or profession
  • INCOME TAX SECTION 32 - Depreciation
  • INCOME TAX SECTION 32AC - Investment in new plant or machinery
  • INCOME TAX SECTION 32AD - Investment in new plant or machinery in notified backward areas in certain States
  • INCOME TAX SECTION 35 - Expenditure on scientific research
  • INCOME TAX SECTION 35AD - Deduction in respect of expenditure on specified business
  • INCOME TAX SECTION 35D - Amortisation of certain preliminary expenses
  • INCOME TAX SECTION 36 - Other deductions
  • INCOME TAX SECTION 37 - General
  • INCOME TAX SECTION 40A - Expenses or payments not deductible in certain circumstances
  • INCOME TAX SECTION 41 - Profits chargeable to tax
  • INCOME TAX SECTION 43 - Definitions of certain terms relevant to income from profits and gains of business or profession
  • INCOME TAX SECTION 43B - Certain deductions to be only on actual payment
  • INCOME TAX SECTION 43CA - Special provision for full value of consideration for transfer of assets other than capital assets in certain cases
  • INCOME TAX SECTION 44 - Insurance business
  • INCOME TAX SECTION 44AA - Maintenance of accounts by certain persons carrying on profession or business
  • INCOME TAX SECTION 44AD - Special provision for computing profits and gains of business on presumptive basis
  • INCOME TAX SECTION 44AB - Audit of accounts of certain persons carrying on business or profession
  • INCOME TAX SECTION 44ADA - Special provision for computing profits and gains of profession on presumptive basis
  • INCOME TAX SECTION 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
  • INCOME TAX SECTION 45 - Capital gains
  • INCOME TAX SECTION 47 - Transactions not regarded as transfer
  • INCOME TAX SECTION 48 - Mode of computation
  • INCOME TAX SECTION 49 - Cost with reference to certain modes of acquisition
  • INCOME TAX SECTION 50C - Special provision for full value of consideration in certain cases
  • INCOME TAX SECTION 54 - Profit on sale of property used for residence
  • INCOME TAX SECTION 54B - Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
  • INCOME TAX SECTION 54EC - Capital gain not to be charged on investment in certain bonds
  • INCOME TAX SECTION 54F - Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
  • INCOME TAX SECTION 56 - Income from other sources
  • INCOME TAX SECTION 57 - Deductions
  • INCOME TAX SECTION 64 - Income of individual to include income of spouse, minor child, etc
  • INCOME TAX SECTION 68 - Cash credits
  • INCOME TAX SECTION 69 - Unexplained investments
  • INCOME TAX SECTION 71 - Set off of loss from one head against income from another
  • INCOME TAX SECTION 72 - Carry forward and set off of business losses
  • INCOME TAX SECTION 72A - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc
  • INCOME TAX SECTION 73 - Losses in speculation business
  • INCOME TAX SECTION 79 - Carry forward and set off of losses in case of certain companies
  • INCOME TAX SECTION 80 - Submission of return for losses
  • INCOME TAX SECTION 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc
  • INCOME TAX SECTION 80CCC - Deduction in respect of contribution to certain pension funds
  • INCOME TAX SECTION 80CCD - Deduction in respect of contribution to pension scheme of Central Government
  • INCOME TAX SECTION 80D - Deduction in respect of health insurance premia
  • INCOME TAX SECTION 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
  • INCOME TAX SECTION 80DDB - Deduction in respect of medical treatment, etc
  • INCOME TAX SECTION 80E - Deduction in respect of interest on loan taken for higher education
  • INCOME TAX SECTION 80EE - Deduction in respect of interest on loan taken for residential house property
  • INCOME TAX SECTION 80G - Deduction in respect of donations to certain funds, charitable institutions, etc
  • INCOME TAX SECTION 80GG - Deductions in respect of rents paid
  • INCOME TAX SECTION 80GGC - Deduction in respect of contributions given by any person to political parties
  • INCOME TAX SECTION 80JJAA - Deduction in respect of employment of new employees
  • INCOME TAX SECTION 80P - Deduction in respect of income of co-operative societies
  • INCOME TAX SECTION 80TTA - Deduction in respect of interest on deposits in savings account
  • INCOME TAX SECTION 80U - Deduction in case of a person with disability
  • INCOME TAX SECTION 87A - Rebate of income-tax in case of certain individuals
  • INCOME TAX SECTION 88 - Rebate on life insurance premia, contribution to provident fund, etc
  • INCOME TAX SECTION 89 - Relief when salary, etc., is paid in arrears or in advance
  • INCOME TAX SECTION 90 - Agreement with foreign countries or specified territories
  • INCOME TAX SECTION 91 - Countries with which no agreement exists
  • INCOME TAX SECTION 92 - Computation of income from international transaction having regard to arm's length price
  • INCOME TAX SECTION 92CD - Effect to advance pricing agreement
  • INCOME TAX SECTION 92E - Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
  • INCOME TAX SECTION 94A - Special measures in respect of transactions with persons located in notified jurisdictional area
  • INCOME TAX SECTION 94B - Limitation on interest deduction in certain cases
  • INCOME TAX SECTION 96 - Impermissible avoidance arrangement
  • INCOME TAX SECTION 111A - Tax on short-term capital gains in certain cases
  • INCOME TAX SECTION 112 - Tax on long-term capital gains
  • INCOME TAX SECTION 115 - Tax on capital gains in case of companies
  • INCOME TAX SECTION 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies
  • INCOME TAX SECTION 115BA - Tax on income of certain domestic companies
  • INCOME TAX SECTION 115BBE - Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D
  • INCOME TAX SECTION 115H - Benefit under Chapter to be available in certain cases even after the assessee becomes resident
  • INCOME TAX SECTION 115JB - Special provision for payment of tax by certain companies
  • INCOME TAX SECTION 119 - Instructions to subordinate authorities
  • INCOME TAX SECTION 131 - Power regarding discovery, production of evidence, etc
  • INCOME TAX SECTION 132 - Search and seizure
  • INCOME TAX SECTION 133 - Power to call for information
  • INCOME TAX SECTION 139 - Return of income
  • INCOME TAX SECTION 140 - Return by whom to be verified
  • INCOME TAX SECTION 142 - Inquiry before assessment
  • INCOME TAX SECTION 143 - Assessment
  • INCOME TAX SECTION 144 - Best judgment assessment
  • INCOME TAX SECTION 145 - Method of accounting
  • INCOME TAX SECTION 145A - Method of accounting in certain cases
  • INCOME TAX SECTION 147 - Income escaping assessment
  • INCOME TAX SECTION 148 - Issue of notice where income has escaped assessment
  • INCOME TAX SECTION 153 - Time limit for completion of assessment, reassessment and recomputation
  • INCOME TAX SECTION 153A - Assessment in case of search or requisition
  • INCOME TAX SECTION 154 - Rectification of mistake
  • INCOME TAX SECTION 156 - Notice of demand
  • INCOME TAX SECTION 172 - Shipping business of non-residents
  • INCOME TAX SECTION 179 - Liability of directors of private company in liquidation
  • INCOME TAX SECTION 192 - Salary
  • INCOME TAX SECTION 192A - Payment of accumulated balance due to an employee
  • INCOME TAX SECTION 193 - Interest on securities
  • INCOME TAX SECTION 194 - Dividends
  • INCOME TAX SECTION 194A - Interest other than "Interest on securities
  • INCOME TAX SECTION 194C - Payments to contractors
  • INCOME TAX SECTION 194D - Insurance commission
  • INCOME TAX SECTION 194DA - Payment in respect of life insurance policy
  • INCOME TAX SECTION 194H - Commission or brokerage
  • INCOME TAX SECTION 194IB - Payment of rent by certain individuals or Hindu undivided family
  • INCOME TAX SECTION 194J - Fees for professional or technical services
  • INCOME TAX SECTION 195 - Other sums
  • INCOME TAX SECTION 196 - Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
  • INCOME TAX SECTION 197 - Certificate for deduction at lower rate
  • INCOME TAX SECTION 200 - Duty of person deducting tax
  • INCOME TAX SECTION 201 - Consequences of failure to deduct or pay
  • INCOME TAX SECTION 203 - Certificate for tax deducted
  • INCOME TAX SECTION 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
  • INCOME TAX SECTION 215 - Interest payable by assessee
  • INCOME TAX SECTION 220 - When tax payable and when assessee deemed in default
  • INCOME TAX SECTION 222 - Certificate to Tax Recovery Officer
  • INCOME TAX SECTION 234 - Tax paid by deduction or advance payment
  • INCOME TAX SECTION 234A - Interest for defaults in furnishing return of income
  • INCOME TAX SECTION 234B - Interest for defaults in payment of advance tax
  • INCOME TAX SECTION 234C - Interest for deferment of advance tax
  • INCOME TAX SECTION 234E - Fee for default in furnishing statements
  • INCOME TAX SECTION 234F - Fee for default in furnishing return of income
  • INCOME TAX SECTION 245 - Set off of refunds against tax remaining payable
  • INCOME TAX SECTION 250 - Procedure in appeal
  • INCOME TAX SECTION 263 - Revision of orders prejudicial to revenue
  • INCOME TAX SECTION 264 - Revision of other orders
  • INCOME TAX SECTION 269SS - Mode of taking or accepting certain loans, deposits and specified sum
  • INCOME TAX SECTION 269ST - Mode of undertaking transactions
  • INCOME TAX SECTION 269T - Mode of repayment of certain loans or deposits
  • INCOME TAX SECTION 271 - Failure to furnish returns, comply with notices, concealment of income, etc
  • INCOME TAX SECTION 271F - Penalty for failure to furnish return of income
  • INCOME TAX SECTION 274 - Procedure
  • INCOME TAX SECTION 276B - Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B.
  • INCOME TAX SECTION 276CC - Failure to furnish returns of income
  • INCOME TAX SECTION 281 - Certain transfers to be void
  • INCOME TAX SECTION 285BA - Obligation to furnish statement of financial transaction or reportable account
  • INCOME TAX SECTION 286 - Furnishing of report in respect of international group
  • INCOME TAX SECTION 288 - Appearance by authorised representative
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