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194F 194G of Income Tax Act |Payments on account of repurchase of units by Mutual Fund or Unit Trust of India Commission, etc., on the sale of lottery tickets

194H 194 IA of Income Tax Act |Commission or brokerage Payment on transfer of certain immovable property other than agricultural land

Section 2 of Income Tax Act |Definitions

Section 3, 4 of Income Tax Act |Previous Year | Charge of Income Tax

Section 5, 5A of Income Tax Act |Scope of total income Apportionment of income between spouses governed by Portuguese Civil Code

Section 6, 7 of Income Tax Act |Residence in India Income deemed to be received

Section 8 of Income Tax Act |Dividend income

Section 9 of Income Tax Act |Income deemed to accrue or arise in India

Section 9A of Income Tax Act |Certain activities not to constitute business connection in India w.e.f. 1.4.2016

10A of Income Tax Act |Special provision in respect of newly established undertakings in free trade zone, etc

10AA of Income Tax Act | Special provisions in respect of newly established Units in Special Economic Zones| Section 10AA Income Tax Act 1961

10B of Income Tax Act |Special provisions in respect of newly established hundred per cent export-oriented undertakings

10BA of Income Tax Act |Special provisions in respect of export of certain articles or things

10BB of Income Tax Act |Meaning of computer programmes in certain cases

10C of Income Tax Act |Special provision in respect of certain industrial undertakings in North- Eastern Region

11 of Income Tax Act |Income from property held for charitable or religious purposes

12 of Income Tax Act |Income of trusts or institutions from contributions

12A of Income Tax Act |Conditions for applicability of sections 11 and 12

12AA of Income Tax Act |Procedure for registration

13 of Income Tax Act |Section 11 not to apply in certain cases

13A of Income Tax Act |Special provision relating to incomes of political parties Special provisions relating to voluntary contributions received by electoral trust

14 14A of Income Tax Act |Heads of income Expenditure incurred in relation to income not includible in total income

15 16 of Income Tax Act |Salaries Deductions from salaries

17 of Income Tax Act |Salary, perquisite and profits in lieu of salary defined

270A of Income Tax Act| Penalty for under reporting and misreporting of income effective from 1.4.2017

270AA of Income Tax Act| Immunity from imposition of penalty, etc

12AB of Income Tax Act |Procedure for fresh registration w.e.f 1.4.2021

135 136 of Income Tax Act |Power of Principal Director General officers Proceedings before income-tax authorities to be judicial proceedings

138 of Income Tax Act |Disclosure of information respecting assessees

139 of Income Tax Act |Return of income

139A of Income Tax Act |Permanent account number

139B of Income Tax Act |Scheme for submission of returns through Tax Return Preparers

139C 139D of Income Tax Act |Power of Board to dispense with furnishing documents, etc., with return Filing of return in electronic form

140 140A of Income Tax Act |Return by whom to be verified Self-assessment

142 142A of Income Tax Act |Inquiry before assessment Estimation of value of assets by Valuation Officer

143 144 of Income Tax Act |Assessment Best judgment assessment

144A 144BA of Income Tax Act |Power of Joint Commissioner to issue directions in certain cases Reference to Commissioner in certain cases

144C of Income Tax Act |Reference to dispute resolution panel

145 145A of Income Tax Act |Method of accounting| Method of Accounting in certain cases

147 148, 148A of Income Tax Act |Income escaping assessment Issue of notice where income has escaped assessment

149 150 of Income Tax Act |Time limit for notice Provision for cases where assessment is in pursuance of an order on appeal, etc

22 23 of Income Tax Act |Income from house property Annual value how determined

24 25 of Income Tax Act |Deductions from income from house property Amounts not deductible from income from house property

Section 25a 25aa of Income Tax Act |Special provision for cases where unrealised rent allowed as deduction is realised subsequently Unrealised rent received subsequently to be charged to income-tax

Section 25b 26 of Income Tax Act |Special provision for arrears of rent received Property owned by co-owners

Section 27 of Income Tax Act |Owner of house property annual charge etc. defined

Section 28 of Income Tax Act |Profits and gains of business or profession

Section 29 30 of Income Tax Act |Income from profits and gains of business or profession, how computed Rent, rates, taxes, repairs and insurance for buildings

Section 31 of Income Tax Act |Repairs and insurance of machinery, plant and furniture

Section 32 of Income Tax Act |Depreciation

Section 32A of Income Tax Act |Investment allowance

Section 32AB of Income Tax Act |Investment deposit account

Section 32AC of Income Tax Act |Investment in new plant or machinery

Section 32AD of Income Tax Act |Investment in new plant or machinery in notified backward areas in certain States

Section 33 of Income Tax Act |Development rebate

Section 33A of Income Tax Act |Development Allowance

Section 33AB of Income Tax Act |Tea development account, coffee development account and rubber development account

Section 33ABA of Income Tax Act |Site Restoration Fund

Section 33AC of Income Tax Act |Reserves for shipping business

Section 33B of Income Tax Act |Rehabilitation allowance

Section 34 of Income Tax Act |Conditions for depreciation allowance and development rebate

Section 34A of Income Tax Act |Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies

Section 35 of Income Tax Act |Expenditure on scientific research

Section 35A of Income Tax Act |Expenditure on acquisition of patent rights or copyrights

Section 35AB of Income Tax Act |Expenditure on know-how

Section 35ABB of Income Tax Act |Expenditure for obtaining licence to operate telecommunication services

Section 35AC of Income Tax Act |Expenditure on eligible projects or schemes

Section 35AD of Income Tax Act |Deduction in respect of expenditure on specified business

Section 35ccb of Income Tax Act |Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources

Section 35ccc 35ccd of Income Tax Act |Expenditure on agricultural extension project Expenditure on skill development project

Section 35D of Income Tax Act |Amortisation of certain preliminary expenses

Section 35DD 35DDA of Income Tax Act |Amortisation of expenditure in case of amalgamation or demerger Amortisation of expenditure incurred under voluntary retirement scheme

Section 35E of Income Tax Act |Deduction for expenditure on prospecting, etc., for certain minerals

Section 36 37 38 of Income Tax Act |Other deductions General Building, etc., partly used for business, etc., or not exclusively so used

Section 40 of Income Tax Act |Amounts not deductible

Section 40A of Income Tax Act |Expenses or payments not deductible in certain circumstances

Section 41 of Income Tax Act |Profits chargeable to tax

Section 42 of Income Tax Act| Special provision for deductions in the case of business for prospecting, etc., for mineral oil

Section 43 of Income Tax Act |Definitions of certain terms relevant to income from profits and gains of business or profession

Section 43A of Income Tax Act |Special provisions consequential to changes in rate of exchange of currency

Section 43B of Income Tax Act |Certain deductions to be only on actual payment

Section 43C of Income Tax Act |Special provision for computation of cost of acquisition of certain assets

Section 43CA of Income Tax Act |Special provision for full value of consideration for transfer of assets other than capital assets in certain cases

Section 43D of Income Tax Act |Special provision in case of income of public financial institutions, public companies, etc

Section 44 44A of Income Tax Act |Insurance business Special provision for deduction in the case of trade, professional or similar association

Section 44AA of Income Tax Act |Maintenance of accounts by certain persons carrying on profession or business

Section 44AB of Income Tax Act |Audit of accounts of certain persons carrying on business or profession

Section 44AD of Income Tax Act |Special provision for computing profits and gains of business on presumptive basis

Section 44AE of Income Tax Act |Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages

Section 44AF of Income Tax Act |Special provisions for computing profits and gains of retail business

Section 44B of Income Tax Act |Special provision for computing profits and gains of shipping business in the case of non-residents

Section 44BB of Income Tax Act |Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils

Section 44BBA of Income Tax Act |Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents

Section 44BBB of Income Tax Act |Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects

Section 44C of Income Tax Act |Deduction of head office expenditure in the case of non-residents

Section 44D of Income Tax Act |Special provisions for computing income by way of royalties, etc., in the case of foreign companies

Section 44DA of Income Tax Act |Special provision for computing income by way of royalties, etc., in case of non-residents

Section 44DB of Income Tax Act |Special provision for computing deductions in the case of business reorganization of co-operative banks

Section 44D of Income Tax Act |Special provisions for computing income by way of royalties, etc., in the case of foreign companies

Section 46 46A of Income Tax Act |Capital gains on distribution of assets by companies in liquidation Capital gains on purchase by company of its own shares or other specified securities

Section 47 of Income Tax Act |Transactions not regarded as transfer

Section 47A of Income Tax Act |Withdrawal of exemption in certain cases

Section 48 of Income Tax Act |Mode of computation

Section 49 of Income Tax Act |Cost with reference to certain modes of acquisition

Section 50 of Income Tax Act |Special provision for computation of capital gains in case of depreciable assets

Section 50a 50b of Income Tax Act |Special provision for cost of acquisition in case of depreciable asset Special provision for computation of capital gains in case of slump sale

Section 50C of Income Tax Act |Special provision for full value of consideration in certain cases

Section 50D 51 of Income Tax Act |Fair market value deemed to be full value of consideration in certain cases Advance money received

Section 54 of Income Tax Act |Profit on sale of property used for residence

Section 54B of Income Tax Act |Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases

Section 54D of Income Tax Act |Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases

Section 54E of Income Tax Act |Capital gain on transfer of capital assets not to be charged in certain cases

Section 54EA of Income Tax Act |Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities

Section 54EB of Income Tax Act |Capital gain on transfer of long-term capital assets not to be charged in certain cases

Section 54EC of Income Tax Act |Capital gain not to be charged on investment in certain bonds

Section 54ED of Income Tax Act |Capital gain on transfer of certain listed securities or unit not to be charged in certain cases

Section 54F of Income Tax Act |Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house

Section 54G of Income Tax Act |Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area

Section 54GA of Income Tax Act |Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone

Section 54GB of Income Tax Act |Capital gain on transfer of residential property not to be charged in certain cases

Section 54H of Income Tax Act |Extension of time for acquiring new asset or depositing or investing amount of capital gain

Section 55 of Income Tax Act |Meaning of adjusted cost of improvement and cost of acquisition

Section 55a of Income Tax Act |Reference to Valuation Officer

Section 56 of Income Tax Act |Income from other sources

Section 57 of Income Tax Act |Deductions

Section 58 of Income Tax Act |Amounts not deductible

Section 59 60 61 of Income Tax Act |Profits chargeable to tax Transfer of income where there is no transfer of assets Revocable transfer of assets

Section 62 63 of Income Tax Act |Transfer irrevocable for a specified period Transfer and revocable transfer defined

Section 64 of Income Tax Act |Income of individual to include income of spouse, minor child, etc

Section 65 66 of Income Tax Act |Liability of person in respect of income included in the income of another person Total income

Section 67A of Income Tax Act |Method of computing a members share in income of association of persons or body of individuals

Section 68 69 of Income Tax Act |Cash credits Unexplained investments

Section 69A 69B of Income Tax Act |Unexplained money, etc Amount of investments, etc., not fully disclosed in books of account

Section 69C 69D of Income Tax Act |Unexplained expenditure, etc Amount borrowed or repaid on hundi

Section 70 of Income Tax Act |Set off of loss from one source against income from another source under the same head of income

Section 71 71A of Income Tax Act |Set off of loss from one head against income from another. Transitional provisions for set off of loss under the head Income from house property

Section 71B of Income Tax Act |Carry forward and set off of loss from house property

Section 72 of Income Tax Act |Carry forward and set off of business losses

Section 72A of Income Tax Act |Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc

Section 72AA of Income Tax Act |Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases

Section 72AB of Income Tax Act |Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks

Section 73 of Income Tax Act |Losses in speculation business

Section 73A 74 of Income Tax Act |Carry forward and set off of losses by specified business Losses under the head Capital gains

Section 74A of Income Tax Act |Losses from certain specified sources falling under the head Income from other sources

Section 75 78 of Income Tax Act |Losses of firms Carry forward and set off of losses in case of change in constitution of firm or on succession

Section 79 80 of Income Tax Act |Carry forward and set off of losses in the case of certain companies Submission of return for losses

Section 80 iab of Income Tax Act |Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone

Section 80 ib of Income Tax Act |Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings

Section 80 ic of Income Tax Act |Special provisions in respect of certain undertakings or enterprises in certain special category States

Section 80 id of Income Tax Act |Deduction in respect of profits and gains from business of hotels and convention centres in specified area

Section 80 ie of Income Tax Act |Special provisions in respect of certain undertakings in North-Eastern States

Section 80 O of Income Tax Act |Deduction in respect of royalties, etc., from certain foreign enterprises

Section 80 A of Income Tax Act |Deductions to be made in computing total income

Section 80AB 80AC of Income Tax Act |Deductions to be made with reference to the income included in the gross total income Deduction not to be allowed unless return furnished

Section 80C of Income Tax Act |Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc

Section 80CCA of Income Tax Act |Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan

Section 80CCB of Income Tax Act |Deduction in respect of investment made under Equity Linked Savings Scheme

Section 80CCC of Income Tax Act |Deduction in respect of contribution to certain pension funds

Section 80CCD of Income Tax Act |Deduction in respect of contribution to pension scheme of Central Government

Section 80CCE 80CCF of Income Tax Act |Limit on deductions under sections 80C, 80CCC and 80CCD Deduction in respect of subscription to long-term infrastructure bonds

Section 80CCG of Income Tax Act |Deduction in respect of investment made under an equity savings scheme

Section 80D of Income Tax Act |Deduction in respect of health insurance premia

Section 80DD of Income Tax Act |Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability

Section 80DDB of Income Tax Act |Deduction in respect of medical treatment, etc

Section 80E of Income Tax Act |Deduction in respect of interest on loan taken for higher education

Section 80EE of Income Tax Act |Deduction in respect of interest on loan taken for residential house property

Section 80G of Income Tax Act |Deduction in respect of donations to certain funds, charitable institutions, etc

Section 80GG of Income Tax Act |Deductions in respect of rents paid

Section 80GGA of Income Tax Act |Deduction in respect of certain donations for scientific research or rural development

Section 80GGB 80GGC of Income Tax Act |Deduction in respect of contributions given by companies to political parties Deduction in respect of contributions given by any person to political parties

Section 80HH of Income Tax Act |Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas

Section 80HHA of Income Tax Act |Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas

Section 80HHB of Income Tax Act |Deduction in respect of profits and gains from projects outside India

Section 80HHBA of Income Tax Act |Deduction in respect of profits and gains from housing projects in certain cases

Section 80HHC of Income Tax Act |Deduction in respect of profits retained for export business

Section 80HHD of Income Tax Act |Deduction in respect of earnings in convertible foreign exchange

Section 80HHE of Income Tax Act |Deduction in respect of profits from export of computer software, etc

Section 80 I of Income Tax Act |Deduction in respect of profits and gains from industrial undertakings after a certain date, etc

Section 80 IA of Income Tax Act |Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc

Section 80JJA 80JJAA of Income Tax Act |Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste Deduction in respect of employment of new workmen

Section 80 LA of Income Tax Act |Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre

Section 80 P of Income Tax Act |Deduction in respect of income of co-operative societies

Section 80 Q of Income Tax Act |Deduction in respect of profits and gains from the business of publication of books

Section 80 QQA of Income Tax Act |Deduction in respect of professional income of authors of text books in Indian languages

Section 80 QQB of Income Tax Act |Deduction in respect of royalty income, etc., of authors of certain books other than text-books

Section 80 R of Income Tax Act |Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc

Section 80RR of Income Tax Act |Deduction in respect of professional income from foreign sources in certain cases

Section 80 RRA of Income Tax Act |Deduction in respect of remuneration received for services rendered outside India

Section 80 RRB of Income Tax Act |Deduction in respect of royalty on patents

Section 80TTA of Income Tax Act |Deduction in respect of interest on deposits in savings account

Section 80U of Income Tax Act |Deduction in case of a person with disability

Section 86 of Income Tax Act |Share of member of an association of persons or body of individuals in the income of the association or body

Section 87 87A of Income Tax Act |Rebate to be allowed in computing income-tax Rebate of income-tax in case of certain individuals

Section 88 of Income Tax Act |Rebate on life insurance premia, contribution to provident fund, etc

Section 88E of Income Tax Act |Rebate in respect of securities transaction tax

Section 89 of Income Tax Act |Relief when salary, etc., is paid in arrears or in advance

Section 90 of Income Tax Act |Agreement with foreign countries or specified territories

Section 90A of Income Tax Act |Adoption by Central Government of agreement between specified associations for double taxation relief

Section 91 of Income Tax Act |Countries with which no agreement exists

Section 92 of Income Tax Act |Computation of income from international transaction having regard to arms length price

Section 92A of Income Tax Act |Meaning of associated enterprise

Section 92B of Income Tax Act |Meaning of international transaction

Section 92BA of Income Tax Act |Meaning of specified domestic transaction

Section 92C of Income Tax Act |Computation of arm's length price

Section 92CA of Income Tax Act |Reference to Transfer Pricing Officer

Section 92CB 92CC of Income Tax Act |Power of Board to make safe harbour rules Advance pricing agreement

Section 92CD of Income Tax Act |Effect to advance pricing agreement

Section 92D of Income Tax Act |Maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction

Section 92F of Income Tax Act |Definitions of certain terms relevant to computation of arms length price, etc

Section 93 of Income Tax Act |Avoidance of income-tax by transactions resulting in transfer of income to non-residents

Section 94 of Income Tax Act |Avoidance of tax by certain transactions in securities

Section 94A of Income Tax Act |Special measures in respect of transactions with persons located in notified jurisdictional area

Section 95 96 of Income Tax Act |Applicability of General Anti-Avoidance Rule Impermissible avoidance arrangement

Section 97 98 of Income Tax Act |Arrangement to lack commercial substance Consequences of impermissible avoidance arrangement

Section 99 100 101 of Income Tax Act |Treatment of connected person and accommodating party Application of this Chapter Framing of guidelines

102 of Income Tax Act | Definitions

110 111 of Income Tax Act |Determination of tax where total income includes income on which no tax is payable Tax on accumulated balance of recognised provident fund

111A of Income Tax Act |Tax on short-term capital gains in certain cases

112 of Income Tax Act |Tax on long-term capital gains

113 115 i of Income Tax Act |Tax in the case of block assessment of search cases Chapter not to apply if the assessee so chooses

115 O of Income Tax Act |Tax on distributed profits of domestic companies

115 A of Income Tax Act |Tax on dividends, royalty and technical service fees in the case of foreign companies

115 AB of Income Tax Act |Tax on income from units purchased in foreign currency or capital gains arising from their transfer

115 AC of Income Tax Act |Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

115 ACA of Income Tax Act |Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

115 AD of Income Tax Act |Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

115B 115 BB of Income Tax Act |Tax on profits and gains of life insurance business Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort

115BBA 115BBB of Income Tax Act |Tax on non-resident sportsmen or sports associations Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds

115BBC 115BBD of Income Tax Act |Anonymous donations to be taxed in certain cases Tax on certain dividends received from foreign companies

115BBE of Income Tax Act |Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D

115C of Income Tax Act |Definitions Special provision for computation of total income of non-residents

115e 115f of Income Tax Act |Tax on investment income and long-term capital gains Capital gains on transfer of foreign exchange assets not to be charged in certain cases

115g 115h of Income Tax Act |Return of income not to be filed in certain cases Benefit under Chapter to be available in certain cases even after the assessee becomes resident

115j of Income Tax Act |Special provisions relating to certain companies

115ja of Income Tax Act |Deemed income relating to certain companies

115jaa of Income Tax Act |Tax credit in respect of tax paid on deemed income relating to certain companies

115jb of Income Tax Act |Special provision for payment of tax by certain companies

115jc of Income Tax Act |Special provisions for payment of tax by certain persons other than a company

115jd 115je of Income Tax Act |Tax credit for alternate minimum tax Application of other provisions of this Act

115jee 115jf of Income Tax Act |Application of this Chapter to certain persons Interpretation in this Chapter

115jg of Income Tax Act |Conversion of an Indian branch of foreign company into subsidiary Indian company

115P 115Q of Income Tax Act |Interest payable for non-payment of tax by domestic companies When company is deemed to be in default

115QA 115QB of Income Tax Act |Tax on distributed income to shareholders Interest payable for non-payment of tax by company

115QC 115R of Income Tax Act |When company is deemed to be assessee in default Tax on distributed income to unit holders

115S 115T of Income Tax Act |Interest payable for non-payment of tax Unit Trust of India or Mutual Fund to be an assessee in default

115TA 115TB of Income Tax Act |Tax on distributed income to investors Interest payable for non-payment of tax

115TC 115U of Income Tax Act |Securitisation trust to be assessee in default Tax on income in certain cases

115UA 115UB of Income Tax Act |Tax on income of unit holder and business trust Tax on income of investment fund and its unit holders

115V 115VI of Income Tax Act |Definitions Relevant shipping income

115VO 115VA of Income Tax Act |Exclusion from provisions of section 115JB Computation of profits and gains from the business of operating qualifying ships

115VB 115VC of Income Tax Act |Operating ships Qualifying company

115VD 115VE of Income Tax Act |Qualifying ship Manner of computation of income under tonnage tax scheme

115VF 115VG of Income Tax Act |Tonnage income Computation of tonnage income

115VH 115VJ of Income Tax Act |Calculation in case of joint operation, etc. Treatment of common costs

115VK 115VL of Income Tax Act |Depreciation General exclusion of deduction and set off, etc

115VM 115VN of Income Tax Act |Exclusion of loss Chargeable gains from transfer of tonnage tax assets

115VP 115VQ of Income Tax Act |Method and time of opting for tonnage tax scheme Period for which tonnage tax option to remain in force

115VR 115VS of Income Tax Act |Renewal of tonnage tax scheme Prohibition to opt for tonnage tax scheme in certain cases

115VT 115VU of Income Tax Act |Transfer of profits to Tonnage Tax Reserve Account Minimum training requirement for tonnage tax company

115VV 115VW of Income Tax Act |Limit for charter in of tonnage Maintenance and audit of accounts

115VX 115VY of Income Tax Act |Determination of tonnage Amalgamation

115VZ 115VZA of Income Tax Act |Demerger Effect of temporarily ceasing to operate qualifying ships

115VZB 115VZC of Income Tax Act |Avoidance of tax Exclusion from tonnage tax scheme

115W 115WA of Income Tax Act |Definitions Charge of fringe benefit tax

115WB 115WC of Income Tax Act |Fringe benefits Value of fringe benefits

115WD 115WE of Income Tax Act |Return of fringe benefits Assessment

115WF 115WG of Income Tax Act |Best judgment assessment Fringe benefits escaping assessment

115WH 115WI of Income Tax Act |Issue of notice where fringe benefits have escaped assessment Payment of fringe benefit tax

116 117 of Income Tax Act |Income-tax authorities Appointment of income-tax authorities

118 119 of Income Tax Act |Control of income-tax authorities Instructions to subordinate authorities

120 124 of Income Tax Act |Jurisdiction of income-tax authorities Jurisdiction of Assessing Officers

127 129 of Income Tax Act |Power to transfer cases Change of incumbent of an office

131 of Income Tax Act |Power regarding discovery, production of evidence, etc

132 of Income Tax Act |Search and seizure

132a of Income Tax Act |Powers to requisition books of account, etc

132B of Income Tax Act |Application of seized or requisitioned assets

133 of Income Tax Act |Power to call for information

133A of Income Tax Act |Power of survey

133B of Income Tax Act |Power to collect certain information

133C 134 of Income Tax Act |Power to call for information by prescribed income-tax authority Power to inspect registers of companies

151 152 of Income Tax Act |Sanction for issue of notice Other provisions

153 153A of Income Tax Act |Time limit for completion of assessments and reassessments Assessment in case of search or requisition

153B 153C of Income Tax Act |Time-limit for completion of assessment under section 153A Assessment of income of any other person

153D 154 of Income Tax Act |Prior approval necessary for assessment in cases of search or requisition Rectification of mistake

155 156 of Income Tax Act |Other amendments Notice of demand

157 158 of Income Tax Act |Intimation of loss Intimation of assessment of firm

158A of Income Tax Act |Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

158AA of Income Tax Act |Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

158B 158BB of Income Tax Act |search cases Definitions Assessment of undisclosed income as a result of search

158BB 158BC of Income Tax Act| Computation of undisclosed income of the block period Procedure for block assessment

158bd 158be of Income Tax Act |Sanction for issue of notice Other provisions|Time limit for completion of block assessment

158BF 158BFA of Income Tax Act |Certain interests and penalties not to be levied or imposed Levy of interest and penalty in certain cases

158BG 158BH 158BI of Income Tax Act |Authority competent to make the block assessment Application of other provisions of this Act Chapter not to apply after certain date

159 160 of Income Tax Act |Legal representatives Representative assessee

161 162 of Income Tax Act |Liability of representative assessee Right of representative assessee to recover tax paid

163 164 of Income Tax Act |Who may be regarded as agent Charge of tax where share of beneficiaries unknown

164A 165 166 of Income Tax Act |Charge of tax in case of oral trust Case where part of trust income is chargeable Direct assessment or recovery not barred

167 167A 167B of Income Tax Act |Remedies against property in cases of representative assessees Charge of tax in the case of a firm Charge of tax where shares of members in association of persons

167C 168 of Income Tax Act |Liability of partners of limited liability partnership in liquidation Executors

169 170 of Income Tax Act |Right of executor to recover tax paid Succession to business otherwise than on death

171 172 of Income Tax Act |Assessment after partition of a Hindu undivided family Shipping business of non-residents

173 174 of Income Tax Act |Recovery of tax in respect of non-resident from his assets Assessment of persons leaving India

174A 175 of Income Tax Act |Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose of persons likely transfer property

176 177 of Income Tax Act |Discontinued business Association dissolved or business discontinued

178 179 180 of Income Tax Act |Company in liquidation Liability of directors of private company in liquidation Royalties or copyright fees for literary or artistic work

180A 184 of Income Tax Act |Consideration for know-how Assessment as a firm

185 187 188 of Income Tax Act |Assessment when section 184 not complied with Change in constitution of a firm Succession of one firm by another firm

188A 189 of Income Tax Act |Joint and several liability of partners for tax payable by firm Firm dissolved or business discontinued

189A 190 of Income Tax Act |Provisions applicable to past assessments of firms

191 192 of Income Tax Act |Direct payment Salary

192A 193 of Income Tax Act |Payment of accumulated balance due to an employee Interest on securities

194 of Income Tax Act | Dividends| Tax on dividend

194 J of Income Tax Act |Fees for professional or technical services

194 K of Income Tax Act |Income in respect of units

194 L 194LA of Income Tax Act |Payment of compensation on acquisition of capital asset Payment of compensation on acquisition of certain immovable property

194 LB 194LBA of Income Tax Act |Income by way of interest from infrastructure debt fund Certain income from units of a business trust

194 LBB 194LC of Income Tax Act |Income in respect of units of investment fund Income by way of interest from Indian company

194 LD 195 of Income Tax Act| Income by way of interest on certain bonds and Government securities Other sums

195A 196 of Income Tax Act |Income payable net of tax |Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

196C 196D of Income Tax Act |Income from foreign currency bonds or shares of Indian company |Income of Foreign Institutional Investors from securities

197 197A of Income Tax Act |Certificate for deduction at lower rate |No deduction to be made in certain cases

198 199 of Income Tax Act |Tax deducted is income received Credit for tax deducted

200 200A of Income Tax Act |Duty of person deducting tax Processing of statements of tax deducted at source

201 202 of Income Tax Act |Consequences of failure to deduct or pay Deduction only one mode of recovery

203 203a of Income Tax Act| Certificate for tax deducted Tax deduction and collection account number

203aa 204 of Income Tax Act| Furnishing of statement of tax deducted Meaning of person responsible for paying

205 206 of Income Tax Act |Bar against direct demand on assessee Persons deducting tax to furnish prescribed returns

206A 206AA of Income Tax Act |Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax Requirement to furnish Permanent Account Number

206C of Income Tax Act |Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc

206CA 206CB of Income Tax Act |Tax collection account number Processing of statements of tax collected at source

207 208 of Income Tax Act |Liability for payment of advance tax Conditions of liability to pay advance tax

211 of Income Tax Act |Instalments of advance tax and due dates

214 215 of Income Tax Act |Interest payable by Government Interest payable by assessee

216 217 of Income Tax Act |Interest payable by assessee when no estimate made

218 219 of Income Tax Act |When assessee deemed to be in default Credit for advance tax

220 221 of Income Tax Act |When tax payable and when assessee deemed in default Penalty payable when tax in default

222 223 of Income Tax Act| Certificate to Tax Recovery Officer Tax Recovery Officer by whom recovery is to be effected

224 225 of Income Tax Act |Validity of certificate and cancellation or amendment thereof Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

226 227 of Income Tax Act |Other modes of recovery Recovery through State Government

228A 229 230 of Income Tax Act |Recovery of tax in pursuance of agreements with foreign countries Recovery of penalties, fine, interest and other sums Tax clearance certificate

232 234A of Income Tax Act |Recovery by suit or under other law not affected Interest for defaults in furnishing return of income

234B 234C of Income Tax Act |Interest for defaults in payment of advance tax Interest for deferment of advance tax

234D 234E of Income Tax Act |Interest on excess refund Fee for default in furnishing statements

236 236A of Income Tax Act |Relief to company in respect of dividend paid out of past taxed profits Relief to certain charitable institutions or funds in respect of certain dividends

237 238 239 of Income Tax Act |Refunds Person entitled to claim refund in certain special cases Form of claim for refund and limitation

240 242 243 of Income Tax Act |Refund on appeal, etc Correctness of assessment not to be questioned Interest on delayed refunds

244 244A of Income Tax Act |Interest on refund where no claim is needed Interest on refunds

245 245A of Income Tax Act |Set off of refunds against tax remaining payable settlement of cases Definitions

245B 245BA of Income Tax Act |Income-tax Settlement Commission Jurisdiction and powers of Settlement Commission

245BB 245BC of Income Tax Act |Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances Power of Chairman to transfer cases from one Bench to another

245BD 245C of Income Tax Act| Decision to be by majority Application for settlement of cases

245D 245DD of Income Tax Act |Procedure on receipt of an application under section 245C Power of Settlement Commission to order provisional attachment to protect revenue

245E 245F of Income Tax Act |Power of Settlement Commission to reopen completed proceedings Powers and procedure of Settlement Commission

245G 245H of Income Tax Act |Inspection, etc., of reports Power of Settlement Commission to grant immunity from prosecution and penalty

245HA 245HAA of Income Tax Act |Abatement of proceeding before Settlement Commission Credit for tax paid in case of abatement of proceedings

245I 245J of Income Tax Act |Order of settlement to be conclusive Recovery of sums due under order of settlement

245K 245L of Income Tax Act |Bar on subsequent application for settlement Proceedings before Settlement Commission to be judicial proceedings

245N 245O of Income Tax Act |Advance Rulings Definitions Authority for Advance Rulings

245P 245Q 245R of Income Tax Act |Vacancies, etc., not to invalidate proceedings Application for advance ruling Procedure on receipt of application

245RR 245S 245T of Income Tax Act |Appellate authority not to proceed in certain cases Applicability of advance ruling Advance ruling to be void in certain circumstances

245U 245V of Income Tax Act |Powers of the Authority Procedure of Authority

246 246A of Income Tax Act |Appealable orders Appealable orders before Commissioner (Appeals)

248 249 250 of Income Tax Act |Appeal by a person denying liability to deduct tax in certain cases Form of appeal and limitation Procedure in appeal

Section 251 252 of Income Tax Act |Powers of the Commissioner (Appeals) Appellate Tribunal

Section 253 254 of Income Tax Act |Appeals to the Appellate Tribunal Orders of Appellate Tribunal

Section 255 256 of Income Tax Act |Procedure of Appellate Tribunal Statement of case to the High Court

Section 257 258 of Income Tax Act |Statement of case to Supreme Court in certain cases Power of High Court or Supreme Court to require statement to be amended

Section 259 260 of Income Tax Act |Case before High Court to be heard by not less than two judges Decision of High Court or Supreme Court on the case stated

Section 260a 260b of Income Tax Act |Appeal to High Court Case before High Court to be heard by not less than two Judges

Section 261 262 of Income Tax Act |Appeal to Supreme Court Hearing before Supreme Court

Section 263 264 of Income Tax Act |Revision of orders prejudicial to revenue Revision of other orders

Section 265 266 267 of Income Tax Act |Tax to be paid notwithstanding reference, etc Execution for costs awarded by Supreme Court Amendment of assessment on appeal

Section 268 268A of Income Tax Act |Exclusion of time taken for copy Filing of appeal or application for reference by income-tax authority

Section 269 269A of Income Tax Act |Definition of High Court acquisition of immovable properties and transfer Definitions

Section 269AB 269B of Income Tax Act |Registration of certain transactions Competent authority

Section 269C 269D of Income Tax Act |Immovable property in respect of which proceedings for acquisition may be taken Preliminary notice

Section 269E 269F of Income Tax Act |Objections Hearing of objections

Section 269G 269H of Income Tax Act |Appeal against order for acquisition Appeal to High Court

Section 269I 269J of Income Tax Act |Vesting of property in Central Government Compensation

Section 269K 269L of Income Tax Act |Payment or deposit of compensation Assistance by Valuation Officers

Section 269M 269N 269O of Income Tax Act |Powers of competent authority Rectification of mistakes Appearance by authorised representative or registered valuer

Section 269P 269Q of Income Tax Act |Statement to be furnished in respect of transfers of immovable property Chapter not to apply to transfers to relatives

Section 269R 269RR 269S of Income Tax Act |Properties liable for acquisition under this Chapter not to be acquired under other laws Chapter not to apply where transfer of immovable property

Section 269SS 269T of Income Tax Act |Mode of taking or accepting certain loans, deposits and specified sum Mode of repayment of certain loans or deposits

Section 269TT 269U 269UA of Income Tax Act |Mode of repayment of Special Bearer Bonds, 1991 Commencement of Chapter Income-tax Act, 1961-2015 Definitions

Section 269UB 269UC of Income Tax Act |Appropriate authority Restrictions on transfer of immovable property

Section 269UD 269UE of Income Tax Act |Order by appropriate authority for purchase by Central Government of immovable property Vesting of property in Central Government

Section 269UF 269UG of Income Tax Act |Consideration for purchase of immovable property by Central Government Payment or deposit of consideration

Section 269UH 269UI of Income Tax Act |Re-vesting of property in the transferor on failure of payment or deposit of consideration Powers of the appropriate authority

Section 269UJ 269UK of Income Tax Act |Rectification of mistakes Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property

Section 269U 269UM of Income Tax Act |Restrictions on registration, etc., of documents in respect of transfer of immovable property Immunity to transferor against claims of transferee for transfer

Section 269UN 269UO of Income Tax Act |Order of appropriate authority to be final and conclusive Chapter not to apply to certain transfers

Section 271 of Income Tax Act |Failure to furnish returns, comply with notices, concealment of income, etc

Section 271a 271aa of Income Tax Act |Failure to keep, maintain or retain books of account, documents, etc Penalty for failure to keep and maintain information and document, etc., in respect of transactions

Section 271aaa 271aab of Income Tax Act |Penalty where search has been initiated Penalty where search has been initiated

Section 271b 271ba of Income Tax Act |Failure to get accounts audited Penalty for failure to furnish report under section 92E

Section 271bb 271c of Income Tax Act |Failure to subscribe to the eligible issue of capital Penalty for failure to deduct tax at source

Section 271CA 271D of Income Tax Act |Penalty for failure to collect tax at source Penalty for failure to comply with the provisions of section 269SS

Section 271E 271F of Income Tax Act |Penalty for failure to comply with the provisions of section 269T Penalty for failure to furnish return of income

Section 271FA 271FAA of Income Tax Act |Penalty for failure to furnish statement of financial transaction or reportable account Penalty for furnishing inaccurate statement of financial transaction

Section 271FAB 271FB of Income Tax Act |Penalty for failure to furnish statement or information or document by an eligible investment fund Penalty for failure to furnish return of fringe benefits

Section 271G 271GA of Income Tax Act |Penalty for failure to furnish information or document under section 92D Penalty for failure to furnish information or document under section 285A

Section 271H 271I of Income Tax Act |Penalty for failure to furnish statements, etc Penalty for failure to furnish information or furnishing inaccurate information under section 195

Section 272A of Income Tax Act |Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc

Section 272AA 272 B of Income Tax Act |Penalty for failure to comply with the provisions of section 133B Penalty for failure to comply with the provisions of section 139A

Section 272BB 272 BBB of Income Tax Act |Penalty for failure to comply with the provisions of section 203A

Section 273 273A of Income Tax Act |False estimate of, or failure to pay, advance tax Power to reduce or waive penalty, etc., in certain cases

Section 273AA 273B of Income Tax Act |Power of 5[Principal Commissioner or] Commissioner to grant immunity from penalty Penalty not to be imposed in certain cases

Section 274 275 of Income Tax Act |Procedure Bar of limitation for imposing penalties

Section 275A 275B of Income Tax Act |Contravention of order made under sub-section (3) of section 132 Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132

Section 276 276A of Income Tax Act |Removal, concealment, transfer or delivery of property to thwart tax recovery Failure to comply with the provisions of sub-sections (1) and (3) of section 178

Section 276AB 276B of Income Tax Act |Failure to comply with the provisions of sections 269UC, 269UE and 269UL Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

Section 276BB 276C of Income Tax Act |Failure to pay the tax collected at source Wilful attempt to evade tax, etc

Section 276CC 276CCC of Income Tax Act |Failure to furnish returns of income Failure to furnish return of income in search cases

Section 276d 277 of Income Tax Act |Failure to produce accounts and documents False statement in verification, etc

Section 277A 278 of Income Tax Act |Falsification of books of account or document Abetment of false return

Section 278A 278AA of Income Tax Act |Punishment for second and subsequent offences Punishment not to be imposed in certain cases

Section 278AB 278B of Income Tax Act |Power of Principal Commissioner or Commissioner to grant immunity from prosecution Offences by companies

Section 278C 278D of Income Tax Act |Offences by Hindu undivided families Presumption as to assets, books of account, etc., in certain cases

Section 278E 279 of Income Tax Act |Presumption as to culpable mental state Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner

Section 279A 279B of Income Tax Act |Certain offences to be non-cognizable Proof of entries in records or documents

Section 280 280a of Income Tax Act |Disclosure of particulars by public servants Special Courts

Section 280B 280C of Income Tax Act |Offences triable by Special Court Trial of offences as summons case

Section 280D 281 of Income Tax Act |Application of Code of Criminal Procedure, 1973 to proceedings before Special Court Certain transfers to be void

Section 281B 282 of Income Tax Act |Provisional attachment to protect revenue in certain cases Service of notice generally

Section 282A 283 of Income Tax Act |Authentication of notices and other documents Service of notice when family is disrupted or firm, etc., is dissolved

Section 284 285 of Income Tax Act |Service of notice in the case of discontinued business Submission of statement by a non-resident having liaison office

Section 285A 285B of Income Tax Act |Furnishing of information or documents by an Indian concern in certain cases Submission of statements by producers of cinematograph films

Section 285BA 287 of Income Tax Act |Obligation to furnish statement of financial transaction or reportable account Publication of information respecting assessees in certain cases

Section 287A 288 of Income Tax Act |Appearance by registered valuer in certain matters |Appearance by authorised representative

Section 288A 288B of Income Tax Act |Rounding off of income Rounding off amount payable and refund due

Section 289 290 291 of Income Tax Act |Receipt to be given Indemnity Power to tender immunity from prosecution

Section 292 292a 292b of Income Tax Act |Cognizance of offences Section 360 of the Crpc and the Probation of Offenders Act, 1958, not to apply Return of income, etc., not to be invalid on certain grounds

Section 292BB 292c of Income Tax Act |Notice deemed to be valid in certain circumstances Presumption as to assets, books of account, etc

Section 292CC 293 of Income Tax Act |Authorisation and assessment in case of search or requisition Bar of suits in civil courts

Section 293a 293b of Income Tax Act |Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils Power of Central Government or Board to condo

Section 293c 294 of Income Tax Act |Power to withdraw approval Act to have effect pending legislative provision for charge of tax

Section 294a 295 of Income Tax Act |Power to make exemption, etc., in relation to certain Union territories Power to make rules

Section 296 297 of Income Tax Act |Rules and certain notifications to be placed before Parliament Repeals and savings

Section 35ABA of Income Tax Act |Expenditure for obtaining right to use spectrum for telecommunication services

Section 43AA of Income Tax Act |Taxation of foreign exchange fluctuation

Section 43CB of Income Tax Act |Computation of income from construction and service contracts

Section 44ADA of Income Tax Act |Special provision for computing profits and gains of profession on presumptive basis

Section 50CA of Income Tax Act |Special provision for full value of consideration for transfer of share other than quoted share

Section 54EE of Income Tax Act |Capital gain not to be charged on investment in units of a specified fund

Section 80EEA of Income Tax Act |Deduction in respect of interest on loan taken for certain house property

Section 80EEB of Income Tax Act |Deduction in respect of purchase of electric vehicle

Section 80 iac of Income Tax Act |Special provision in respect of specified business

Section 80iba of Income Tax Act |Deductions in respect of profits and gains from housing projects

Section 80M of Income Tax Act |Deduction in respect of certain inter-corporate dividends

Section 80PA of Income Tax Act |Deduction in respect of certain income of Producer Companies

Section 80TTB of Income Tax Act |Deduction in respect of interest on deposits in case of senior citizens

Section 92CE of Income Tax Act |Secondary adjustment in certain cases

Section 94B of Income Tax Act |Limitation on interest deduction in certain cases

115jh of Income Tax Act |Foreign company said to be resident in India

115 TCA of Income Tax Act |Tax on income from securitisation trusts

115 TD of Income Tax Act |Tax on accreted income

115 TE of Income Tax Act |Interest payable for non-payment of tax by trust or institution

115VI of Income Tax Act |Relevant shipping income

Section 130 of Income Tax Act |Faceless jurisdiction of income-tax authorities

135A of Income Tax Act |Faceless collection of information

139AA of Income Tax Act |Quoting of Aadhaar number

Section 142B of Income Tax Act |Faceless inquiry or Valuation

Section 144B of Income Tax Act |Faceless Assessment

Section 145B of Income Tax Act |Taxability of certain income

157A of Income Tax Act |Faceless rectification, amendments and issuance of notice or intimation

194IA of Income Tax Act | Payment on transfer of certain immovable property other than agricultural land

194IB of Income Tax Act | Payment of rent by certain individuals or Hindu undivided family

194IC of Income Tax Act | Payment under specified agreement

Section 194 LBC of Income Tax Act |Income in respect of investment in securitization trust

Section 194M of Income Tax Act |Payment of certain sums by certain individuals or Hindu undivided family

Section 194N of Income Tax Act |Payment of certain amounts in cash

Section 194O of Income Tax Act |Payment of certain sums by e-commerce operator to e-commerce participant

Section 197B of Income Tax Act |Lower deduction in certain cases for a limited period

Section 206CC of Income Tax Act |Requirement to furnish Permanent Account number by collectee

Section 231 of Income Tax Act |Faceless collection and recovery of tax

Section 234g of Income Tax Act |Fee for default relating to statement or certificate

Section 241a of Income Tax Act |Withholding of refund in certain cases

Section 245OA of Income Tax Act |Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member

Section 252A of Income Tax Act |Qualifications, terms and conditions of service of President, Vice-President and Member

Section 264A of Income Tax Act |Faceless revision of orders

Section 264B of Income Tax Act |Faceless effect of orders

Section 269SU of Income Tax Act |Acceptance of payment through prescribed electronic modes

Section 271aac of Income Tax Act |Penalty in respect of certain income

Section 271aad of Income Tax Act |Penalty for false entry, etc., in books of account

Section 271da of Income Tax Act |Penalty for failure to comply with provisions of section 269ST

Section 271db of Income Tax Act |Penalty for failure to comply with provisions of section 269SU

Section 271gb of Income Tax Act |Penalty for failure to furnish report or for furnishing inaccurate report under section 286

Section 271J of Income Tax Act |Penalty for furnishing incorrect information in reports or certificates

Section 271K of Income Tax Act |Penalty for failure to furnish statements, etc

Section 285BB of Income Tax Act |Annual information statement

Section 286 of Income Tax Act |Furnishing of report in respect of international group

Section 293d of Income Tax Act |Faceless approval or registration

Section 80HHF of Income Tax Act |Deduction in respect of profits and gains from export or transfer of film software, etc

112A of Income Tax Act |Tax on long-term capital gains in certain cases

115BAC of Income Tax Act |Tax on income of individuals and Hindu undivided family

115BAD of Income Tax Act |Tax on income of certain resident co-operative societies

115BB of Income Tax Act |Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever

115BBDA of Income Tax Act |Tax on certain dividends received from domestic companies

115BBF of Income Tax Act |Tax on income from patent

115BBG of Income Tax Act |Tax on income from transfer of carbon credits

115i of Income Tax Act |Chapter not to apply if the assessee so chooses

Section 35cca of Income Tax Act |Expenditure by way of payment to associations and institutions for carrying out rural development programmes

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