Section 180A to 200 of Income Tax Act 1961

What is Consideration for know-how? What is Assessment as a firm? Section 180A and 184 of Income Tax Act 1961

What is the procedure of Assessment when section 184 not complied with? What is change in constitution of a firm? What is succession of one firm by another firm? Section 185, 187 and 188 of Income Tax Act 1961

What is Joint and several liability of partners for tax payable by firm? Firm dissolved or business discontinued? Section 188A and 189 of Income Tax Act 1961

What are the Provisions applicable to past assessments of firms? What is tax Deduction at source and advance payment? Section 189A and 190 of Income Tax Act 1961

What is Direct payment? What is Salary? Section 191 and 192 of Income Tax Act 1961

What is Payment of accumulated balance due to an employee? What is Interest on securities? Section 192A and 193 of Income Tax Act 1961

What are Dividends? Section 194 of Income Tax Act 1961

What is Rent? Section 194 I of Income Tax Act 1961

What is Interest other than Interest on securities? Section 194A of Income Tax Act 1961

What is Winnings from lottery or crossword puzzle? What is Winnings from horse race? Section 194B and 194BB of Income Tax Act 1961

What is Payments to contractors? Section 194C of Income Tax Act 1961

What is Insurance commission? What is Payment in respect of life insurance policy? Section 194D and 194 DA of Income Tax Act 1961

What is Payments to non-resident sportsmen or sports associations? What is Payments in respect of deposits under National Savings Scheme? Section 194E and 194EE of Income Tax Act 1961

What is Payments on account of repurchase of units by Mutual Fund or Unit Trust of India? What is Commission, etc., on the sale of lottery tickets? Section 194F and 194G of Income Tax Act 1961

What is Commission or brokerage? What is Payment on transfer of certain immovable property other than agricultural land? Section 194H and 194IA of Income Tax Act 1961

 

 

Section 194I Rent

Section 194IA Payment on transfer of certain immovable property other than agricultural land

Section 194IB Payment of rent by certain individuals or Hindu undivided family

Section 194IC Payment under specified agreement

What is Fees for professional or technical services? Section 194J of Income Tax Act 1961

What is Income in respect of units? Section 194 K of Income Tax Act 1961

What is Payment of compensation on acquisition of capital asset? What is Payment of compensation on acquisition of certain immovable property? Section 194 L and 194 LA of Income Tax Act 1961

What is Income by way of interest from infrastructure debt fund? What is the treatment of Certain income from units of a business trust? Section 194LB and 194 LBA of Income Tax Act 1961

Section 194 LBC Income in respect of investment in securitization trust

What is Income in respect of units of investment fund? What is Income by way of interest from Indian company? Section 194LBB and 194 LC of Income Tax Act 1961

What is Income by way of interest on certain bonds and Government securities? What is Other sums? Section 194LD and 195 of Income Tax Act 1961

Section 194M Payment of certain sums by certain individuals or Hindu undivided family

Section 194N Payment of certain amounts in cash

Section 194O Payment of certain sums by e-commerce operator to e-commerce participant

What is Income payable net of tax? What is Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations? Section 195A and 196 of Income Tax Act 1961

What is Income in respect of units of non-residents? What is Income from units? Section 196A and 196B of Income Tax Act 1961

What is Income from foreign currency bonds or shares of Indian company Income of Foreign Institutional Investors from securities? Section 196C and 196D of Income Tax Act 1961

What is Certificate for deduction at lower rate? What is the meaning of No deduction to be made in certain cases? Section 197 and 197A of Income Tax Act 1961
Section 197B Lower deduction in certain cases for a limited period

Is Tax deducted is income received? Credit for tax deducted? Section 198 and 199 of Income Tax Act 1961

What is the Duty of person deducting tax? What is Processing of statements of tax deducted at source? Section 200 and 200A of Income Tax Act 1961

Income tax Act 1961

Section 2- Definitions

Section 3 - Previous 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

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