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