Income Tax Act 1961: Section-wise Reference and 2025 Act Transition
Browse the Income Tax Act, 1961 section-wise reference pages, including provisions on scope of income, exemptions, salary, capital gains, deductions, assessments, TDS, penalties and related compliance topics.
Current law update:
The Income-tax Act, 2025 came into force on 1 April 2026 and applies for Tax Year 2026-27 onward.
The Income-tax Act, 1961 continues to remain relevant for earlier financial/assessment years and
proceedings governed by that Act. This page therefore retains the 1961 Act section index as a legal
reference while directing users to current official resources for the new law.
On this page
Income Tax Act, 1961 - Sections 2 to 17
- Section 2 - Definitions under the Income Tax Act, 1961
- Sections 3 and 4 - Previous year and charge of income tax
- Sections 5 and 5A - Scope of total income and apportionment between spouses governed by the Portuguese Civil Code
- Sections 6 and 7 - Residence in India and income deemed to be received
- Section 8 - Dividend income
- Section 9 - Income deemed to accrue or arise in India
- Section 9A - Certain activities not to constitute business connection in India
- Section 10 - Incomes not included in total income
- Section 10A - Special provision for certain newly established undertakings
- Section 10AA - Special provisions for newly established units in Special Economic Zones
- Section 10B - Special provisions for certain export-oriented undertakings
- Section 10BA - Special provisions relating to export of certain articles or things
- Section 10BB - Meaning of computer programmes in certain cases
- Section 10C - Special provision for certain industrial undertakings in the North-Eastern Region
- Section 11 - Income from property held for charitable or religious purposes
- Section 12 - Income of trusts or institutions from contributions
- Section 12A - Conditions for applicability of sections 11 and 12
- Section 12AA - Procedure for registration under the earlier framework
- Section 12AB - Registration procedure for trusts and institutions
- Section 13 - Cases where section 11 does not apply
- Sections 13A and 13B - Political parties and electoral trusts
- Sections 14 and 14A - Heads of income and expenditure relating to exempt income
- Sections 15 and 16 - Salaries and deductions from salary
- Section 17 - Salary, perquisites and profits in lieu of salary
Related Income Tax Guides
Income Tax Act, 1961 - Section-range Reference Pages
- Sections 22 to 35E
- Sections 36 to 44DB
- Sections 45 to 54H
- Sections 55 to 80
- Sections 80AB to 80HHE
- Sections 81 to 92
- Sections 92A to 112A
- Sections 113 to 115JF
- Sections 115JG to 115WM
- Sections 116 to 134
- Sections 135 to 150
- Sections 151 to 160
- Sections 161 to 180
- Sections 180A to 200A
- Sections 201 to 230
- Sections 231 to 250
- Sections 251 to 270
- Sections 271 to 298
Penalty and Immunity Provisions
Legal and tax provisions may depend on the relevant financial year, assessment year or tax year. For filing, payment, forms, notifications and current statutory material, use the official resources provided on this page.