Section 135 to 150 of Income Tax Act 1961
What is
the Power of [Principal Director General or] Director
General or [Principal Director or] Director, [Principal
Chief Commissioner or] Chief Commissioner or [Principal
Commissioner or] Commissioner and Joint Commissioner? Is
Proceedings before income-tax authorities to be judicial
proceedings? Section 135 and 136 of
Income Tax Act 1961
Section 135A Faceless collection of information
What is
Disclosure of information respecting assessees? Section 138 of
Income Tax Act 1961
What is
Return of income? Section 139 of
Income Tax Act 1961
What is
Permanent account number? Section 139A of
Income Tax Act 1961
Section 139AA Quoting of Aadhaar number
What is
Scheme for submission of returns through Tax Return
Preparers? Section 139B of
Income Tax Act 1961
What is
Power of Board to dispense with furnishing documents, etc.,
with return? What is Filing of return in electronic form? Section 139C
and 139D of
Income Tax Act 1961
Income Tax Return by whom to be verified? What is
Self-assessment? Section 140 and 140A of
Income Tax Act 1961
What is Inquiry before assessment? What is Estimation of
value of assets by Valuation Officer? Section 142 and 142A of
Income Tax Act 1961
Section 142B Faceless inquiry or Valuation
What is Assessment? What is Best judgment assessment? Section 143
and 144 of
Income Tax Act 1961
What is Power of Joint Commissioner to issue directions in
certain cases? What is Reference to Commissioner in certain
cases? Section 144A and 144BA of
Income Tax Act 1961
Section 144B Faceless Assessment
What is
Reference to dispute resolution panel? Section 144C of
Income Tax Act 1961
What is
Method of accounting? What is Method of Accounting in
certain cases? Section 145 and 145A of
Income Tax Act 1961
Section 145B Taxability of certain income
What is
Income escaping assessment? What is Issue of notice where
income has escaped assessment? What is the procedure for
Conducting inquiry, providing opportunity before issue of
notice under section 148 Section 147, 148 and 148A of
Income Tax Act 1961
What is
Time limit for notice? What are the Provision for cases
where assessment is in pursuance of an order on appeal, etc? Section 149
and 150 of
Income Tax Act 1961
Income tax Act 1961
Section 2- Definitions
Section 3 - revious Year, Section 4, Charge of Income
tax
Section
5 - Scope of total income, Section 6, Apportionment of income
between spouses governed by 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 - meaning of Certain activities not to constitute
business connection in India
Section 10 - Incomes not included in total income
Section 10A - Special provision in respect of newly established
undertakings in free trade zone, etc
Section 10AA - Special provisions in respect of newly established
Units in Special Economic Zones
Section 10B - Special provisions in respect of newly established hundred
per cent export-oriented undertakings
Section 10BA - Special provisions in respect of export of certain articles
or things
Section 10BB - Meaning of computer programmes in certain cases
Section 10C - Special provision in respect of certain industrial
undertakings in 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
Section 13 - Section 11 not to apply in certain cases
Section 13A - Special provision relating to incomes of political parties,
Section 13B - Special provisions relating to voluntary
contributions received by electoral trust
Section 14 - Heads of income, Section 14A - Expenditure incurred in
relation to income not includible in total income
Section 15 - Salaries, Section 16 - Deductions from salaries
Section 17 - Salary, perquisite and profits in lieu of salary
Section 22 to 35E
Section 36 to 44 DB
Section 45 to 54H
Section 55 to 80
Section 80ab to 80hhe
Section 81 to 92
Section 92A to 112
Section 113 to 115JF
Section 115JG to 115WM
Section 116 to 134
Section 135 to 150
Section 151 to 160
Section 161 to 180
Section 181 to 200A
Section 201 to 230
Section 231 to 250
Section 251 to 270
Section 270A of Income Tax Act is to impose penalty for under reporting and
misreporting of income w.e.f 1.4.2017
Immunity available to genuine tax payers under Section 270AA
of Income Tax Act against penalty under section 270A.
Section 271 to 298
