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Income-tax Act, 1961
Income-tax Act, 1961
904 sections published.
1
Short title, extent and commencement
2
Definitions
3
"Previous year" defined. [ Substituted by Act 27 of 1999 , Section 4, for Section 3 (w.e.f. 1.4.2000).]
4
Charge of income-tax
5
Scope of total income
5A
[ Apportionment of income between spouses governed by Portuguese Civil Code. [ Inserted by Act 32 of 1994, Section 4 (w.r.e.f. 1.4.1963).]
6
Residence in India
7
Income deemed to be received
8
Dividend income
9
Income deemed to accrue or arise in India
9A
Certain activities not to constitute business connection in India
9B
Income on receipt of capital asset or stock in trade by specified person from specified entity
10
Incomes not included in total income
10A
[ Special provision in respect of newly established undertakings in free trade zone, etc. [Substituted by Act 10 of 2000, Section 6, for Section 10-A (w.e.f. 1.4.2001).]
10AA
[ Special provisions in respect of newly established Units in Special Economic Zones. [Inserted by Act 28 of 2005 , Section 27 and Schedule II (w.e.f. 10.2.2006).]
10B
[ Special provisions in respect of newly established hundred per cent. export-oriented undertakings. [Substituted by Act 10 of 2000, Section 7, for Section 10-B (w.e.f. 1.4.2001).]
10BA
[ Special provisions in respect of export of certain articles or things. [ Inserted by Act 54 of 2003, Section 3 (w.e.f. 1.4.2004).]
10BB
[ Meaning of computer programmes in certain cases. [ Inserted by Act 14 of 2001, Section 8 (w.r.e.f. 1.4.1994).]
10C
[ Special provision in respect of certain industrial undertakings in North-Eastern Region. [ Inserted by Act 27 of 1999 , Section 7 (w.e.f. 1.4.1999).]
11
Income from property held for charitable or religious purposes
12
Income of trusts or institutions from contributions
12A
[Conditions for applicability of sections 11 and 12] [ Substituted by Act 22 of 2007, Section 8, for " Conditions as to registration of trusts, etc." (w.e.f. 1.6.2007).]
12AA
[Procedure for registration.]
12AB
[Procedure for fresh registration.] [Ins. by the Act No. 38 of 2020, w.e.f. 1-4-2021.]
13
Section 11 not to apply in certain cases
13A
[Special provision relating to incomes of political parties.]
13B
[ Special provisions relating to voluntary contributions received by electoral trust. [ Inserted by Act 33 of 2009, Section 8 (w.e.f. 1.4.2010).]
14
Heads of income
14A
Expenditure incurred in relation to income not includible in total income [ Inserted by Act 14 of 2001, Section 11 (w.r.e.f. 1.4.1962).]
15
Salaries
16
Deductions from salaries
17
"Salary", "perquisite" and "profits in lieu of salary" defined
18
to 21
22
Income from house property
23
[ Annual value how determined. [ Substituted by Act 14 of 2001, Section 14, for Section 23 (w.e.f. 1.4.2002).]
24
[ Deductions from income from house property. [Substituted by Act 14 of 2001, Section 15, for Section 24 (w.e.f. 1.4.2002).]
25
Amounts not deductible from income from house property
25A
[ Special provision for cases where unrealised rent allowed as deduction is realised subsequently. [Inserted by Act 67 of 1984, Section 9 (w.e.f. 1.4.1985).]
25AA
[ Unrealised rent received subsequently to be charged to income-tax. [ Inserted by Act 14 of 2001, Section 18 (w.e.f. 1.4.2002).]
25B
[ Special provision for arrears of rent received. [Inserted by Act 10 of 2000, Section 13 (w.e.f. 1.4.2001).]
26
Property owned by co-owners
27
"Owner of house property", "annual charge", etc., defined
28
Profits and gains of business or profession
29
Income from profits and gains of business or profession, how computed
30
Rent, rates, taxes, repairs and insurance for buildings
31
Repairs and insurance of machinery, plant and furniture
32
Depreciation
32A
[ Investment allowance. [Inserted by Act 66 of 1976, Section 8 (w.e.f. 1.4.1976).]
32AB
[ Investment deposit account. [Inserted by Act 23 of 1986, Section 8 (w.e.f. 1.4.1987).]
32AC
Investment in new plant or machinery
32AD
[ Investment in new plant or machinery in notified backward areas in certain States. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
33
Development rebate
33A
Development allowance
33AB
Tea development account, coffee development account and rubber development account
33ABA
Site Restoration Fund
33AC
[ Reserves for shipping business. [Inserted by Act 36 of 1989, Section 5 (w.e.f. 1.4.1990).]
33B
[ Rehabilitation allowance. [Inserted by Act 20 of 1967, Section 11 (w.e.f. 1.4.1967).]
34
Conditions for depreciation allowance and development rebate
34A
Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. [ Inserted by Act 18 of 1992, Section 13 (w.e.f. 1.4.1992).]
35
Expenditure on scientific research
35A
Expenditure on acquisition of patent rights or copyrights
35AB
Expenditure on know-how
35ABB
Expenditure for obtaining licence to operate telecommunication services
35AC
Expenditure on eligible projects or schemes
35AD
Deduction in respect of expenditure on specified business
35B
Export markets development allowance
35C
Agricultural development allowance
35CC
Rural development allowance
35CCA
Expenditure by way of payment to associations and institutions for carrying out rural development programmes
35CCB
Expenditure by way of payment to associations and institutions for carrying out programmes or conservation of natural resources
35CCC
Expenditure on agricultural extension project
35CCD
Expenditure on skill development project
35D
Amortisation of certain preliminary expenses
35DD
Amortisation of expenditure in case of amalgamation or demerger
35DDA
Amortisation of expenditure incurred under voluntary retirement scheme. [Inserted by Act 14 of 2001, Section 24 (w.e.f. 1.4.2001).]
35E
Deduction for expenditure on prospecting, etc., for certain minerals
36
Other deductions
37
General
38
Building, etc., partly used for business, etc., or not exclusively so used
39
Managing agency commission
40
Amounts not deductible
40A
Expenses or payments not deductible in certain circumstances. [ Inserted by Act 19 of 1968, Section 7 (w.e.f. 1.4.1968).]
41
Profits chargeable to tax
42
Special provision for deductions in the case of business for prospecting, etc., for mineral oil
43
Definitions of certain terms relevant to income from profits and gains of business or profession
43A
[ Special provisions consequential to changes in rate of exchange of currency. [ Substituted by Act 20 of 2002, Section 21, for Section 43-A (w.e.f. 1.4.2003).]
43AA
[ Taxation of foreign exchange fluctuation. [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
43B
[ Certain deductions to be only on actual payment. [Inserted by Act 11 of 1983, Section 18 (w.e.f. 1.4.1984).]
43C
[ Special provision for computation of cost of acquisition of certain assets. [ Inserted by Act 26 of 1988, Section 13 (w.e.f. 1.4.1988).]
43CA
[ Special provision for full value of consideration for transfer of assets other than capital assets in certain cases. [Inserted by Act 17 of 2013, section 10 (w.e.f. 1-4-2014).]
43CB
[ Computation of income from construction and service contracts. [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
43D
[ Special provision in case of income of public financial institutions, public companies, etc. [ Substituted by Act 27 of 1999 , Section 28, for Section 43-D (w.e.f. 1.4.2000).]
44
Insurance business
44A
[ Special provision for deduction in the case of trade, professional or similar association. [Inserted by Act 5 of 1964, Section 11 (w.e.f. 1.4.1964).]
44AA
[ Maintenance of accounts by certain persons carrying on profession or business. [Inserted by Act 41 of 1975, Section 11 (w.e.f. 1.4.1976).]
44AB
Audit of accounts of certain persons carrying on business or profession
44AC
[ Special provision for computing profits and gains from the business of trading in certain goods. [Inserted by Act 21 of 1984, Section 11 (w.e.f. 1.4.1985).]
44AD
[ Special provision for computing profits and gains of business on presumptive basis. [ Substituted by Act 33 of 2009, Section 20 (w.e.f. 1.4.2011).]
44ADA
Special provision for computing profits and gains of profession on presumptive basis
44AE
[ Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages. [Inserted by Act 32 of 1994, Section 16 (w.e.f. 1.4.1994).]
44AF
[ Special provisions for computing profits and gains of retail business. [ Inserted by Act 26 of 1997, Section 14 (w.e.f. 1.4.1998).]
44B
[ Special provision for computing profits and gains of shipping business in the case of non-residents. [ Inserted by Act 25 of 1975, Section 8 (w.e.f. 1.4.1976).]
44BB
[ Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils. [Inserted by Act 11 of 1987, Section 11 (w.r.e.f. 1.4.1983).]
44BBA
[ Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. [Inserted by Act 11 of 1987, Section 12 (w.e.f. 1.4.1988).]
44BBB
[ Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects. [Inserted by Act 13 of 1989, Section 10 (w.e.f. 1.4.1990).]
44C
[ Deduction of head office expenditure in the case of non-residents. [Inserted by Act 66 of 1976, Section 10 (w.e.f. 1.6.1976).]
44D
[ Special provisions for computing income by way of royalties, etc., in the case of foreign companies. [ Inserted by Act 66 of 1976, Section 10 (w.e.f. 1.6.1976).]
44DA
[ Special provision for computing income by way of royalties, etc., in case of non-residents. [Inserted by Act 32 of 2003, Section 28 (w.e.f. 1.4.2004).]
44DB
Special provision for computing deductions in the case of business reorganisation of co-operative banks. [ Inserted by Act 22 of 2007, Section 15 (w.e.f. 1.4.2008).]
45
Capital gains
46
Capital gains on distribution of assets by companies in liquidation
46A
Capital gains on purchase by company of its own shares or other specified securities. [ Inserted by Act 27 of 1999 , Section 33 (w.e.f. 1.4.2000).]
47
Transactions not regarded as transfer
47A
[ Withdrawal of exemption in certain cases. [Inserted by Act 67 of 1984, Section 13 (w.e.f. 1.4.1985).]
48
Mode of computation. [Substituted by Act 18 of 1992, Section 24, for Section 48 (w.e.f. 1.4.1993).]
49
Cost with reference to certain modes of acquisition
50
[ Special provision for computation of capital gains in case of depreciable assets. [ Substituted by Act 46 of 1986, Section 9, for Section 50 (w.e.f. 1.4.1988).]
50A
[ Special provision for cost of acquisition in case of depreciable asset. [ Inserted by Act 21 of 1998, Section 23 (w.r.e.f. 1.4.1998).]
50B
Special provision for computation of capital gains in case of slump sale
50C
[ Special provision for full value of consideration in certain cases. [Inserted by Act 20 of 2002, Section 24 (w.e.f. 1.4.2003).]
51
Advance money received
52
Consideration for transfer in cases of understatement
53
Exemption of capital gains from a residential house
54
Profit on sale of property used for residence
54A
Relief of tax on capital gains in certain cases
54B
[ Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases. [Inserted by Act 19 of 1970, Section 11 (w.e.f. 1.4.1970).]
54C
Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
54D
[ Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases. [Inserted by Act 21 of 1973, Section 7 (w.e.f. 1.4.1974).]
54E
[ Capital gain on transfer of capital assets not to be charged in certain cases. [Inserted by Act 29 of 1977, Section 13 (w.e.f. 1.4.1978).]
54EA
[ Capital gain on transfer of long-term capital assets not to be charged in the case of investment in [specified securities] [Inserted by Act 33 of 1996, Section 20 (w.e.f. 1.10.1996).]
54EB
[ Capital gain on transfer of long-term capital assets not to be charged in certain cases. [Inserted by Act 33 of 1996, Section 20 (w.e.f. 1.10.1996).]
54EC
[ Capital gain not to be charged on investment in certain bonds. [Inserted by Act 10 of 2000, Section 27 (w.e.f. 1.4.2001).]
54ED
[ Capital gain on transfer of certain listed securities or unit not to be charged in certain cases. [Inserted by Act 14 of 2001, Section 32 (w.e.f. 1.4.2002).]
54F
[ Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house. [Inserted by Act 14 of 1982, Section 12 (w.e.f. 1.4.1983).]
54G
[ Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. [Inserted by Act 11 of 1987, Section 24 (w.e.f. 1.4.1988).]
54GA
[ Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. [Inserted by Act 28 of 2005 , Section 27 and Schedule II (w.e.f. 10.2.2006).]
54GB
Capital gain on transfer of residential property not to be charged in certain cases
54H
[ Extension of time for acquiring new asset or depositing or investing amount of capital gain. [Inserted by Act 49 of 1991, Section 21 (w.e.f. 1.10.1991).]
55
Meaning of "adjusted", "cost of improvement" and "cost of acquisition"
55A
[ Reference to Valuation Officer. [Inserted by Act 45 of 1972, Section 2 (w.e.f. 1.1.1973).]
56
Income from other sources
57
Deductions
58
Amounts not deductible
59
Profits chargeable to tax
60
Transfer of income where there is no transfer of assets
61
Revocable transfer of assets
62
Transfer irrevocable for a specified period
63
"Transfer" and "revocable transfer" defined
64
Income of individual to include income of spouse, minor child, etc
65
Liability of person in respect of income included in the income of another person
66
Total income
67
Method of computing a partner's share in the income of the firm
67A
[ Method of computing a member's share in income of association of persons or body of individuals. [ Inserted by Act 3 of 1989, Section 12 (w.e.f. 1.4.1989).]
68
Cash credits
69
Unexplained investments
69A
[ Unexplained money, etc. [Inserted by Act 5 of 1964, Section 16 (w.e.f. 1.4.1964).]
69B
[ Amount of investments, etc., not fully disclosed in books of account. [Inserted by Act 10 of 1965, Section 19 (w.e.f. 1.4.1965).]
69C
[ Unexplained expenditure, etc. [Inserted by Act 41 of 1975, Section 14 (w.e.f. 1.4.1976).]
69D
[ Amount borrowed or repaid on hundi. [Inserted by Act 41 of 1975, Section 14 (w.e.f. 1.4.1976).]
70
[ Set off of loss from one source against income from another source under the same head of income. [ Substituted by Act 20 of 2002, Section 27, for Section 70 (w.e.f. 1.4.2003).]
71
[ Set off of loss from one head against income from another. [Substituted by Act 49 of 1991, Section 23, for Section 71 (w.e.f. 1.4.1992).]
71A
[ Transitional provisions for set off of loss under the head "Income from house property". [ Substituted by Act 32 of 1994, Section 22, for Section 71-A (w.e.f. 1.4.1995).]
71B
[ Carry forward and set off of loss from house property. [ Inserted by Act 21 of 1998, Section 26 (w.e.f. 1.4.1999).]
72
Carry forward and set off of business losses
72A
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc
72AA
[ 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. [ Inserted by Act 18 of 2005, Section 19 (w.e.f. 1.4.2005).]
72AB
[ Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks. [ Inserted by Act 22 of 2007, Section 21 (w.e.f. 1.4.2008).]
73
Losses in speculation business
73A
[ Carry forward and set off of losses by specified business. [ Inserted by Act 33 of 2009, Section 28 (w.e.f. 1.4.2010).]
74
[ Losses under the head "Capital gains". [Substituted by Act 11 of 1987, Section 31, for Section 74 (w.e.f. 1.4.1988).]
74A
[ Losses from certain specified sources falling under the head "Income from other sources".-] [Inserted by Act 16 of 1972, Section 11 (w.e.f. 1.4.1972).]
75
[ Losses of firms. [Substituted by Act 18 of 1992, Section 39, for Sections 75, 76 and 77 (w.e.f. 1.4.1993).]
76
Loses of unregistered firms assessed as registered firms
77
Losses of unregistered firms or their partners
78
Carry forward and set off of losses in case of change in constitution of firm or on succession
79
Carry forward and set off of losses in case of certain companies
79A
Notwithstanding anything contained in this Act, where consequent to a search under section 132 or a requisition under section 132A or a survey under section 133A other than under sub-section (2A) of that section, the total income of any previous year of an assessee includes any undisclosed income, no set off, against such undisclosed income, of any loss, whether brought forward or otherwise, or unabsorbed depreciation under sub-section (2) of section 32, shall be allowed to the assessee under any provision of this Act in computing his total income for such previous year
80
Submission of return for losses
80A
Deductions to be made in computing total income
80AA
Computation of deduction under section 80-M
80AB
[ Deductions to be made with reference to the income included in the gross total income. [Inserted by Act 44 of 1980, Section 12 (w.e.f. 1.4.1981).]
80AC
[ Deduction not to be allowed unless return furnished. [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
80B
Definitions
80C
[ Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. [Inserted by Act 18 of 2005, Section 21 (w.e.f. 1.4.2006).]
80CC
Deduction in respect of investment in certain new shares
80CCA
[ Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan. [Substituted by Act 26 of 1988, Section 23, for Section 80-CCA (w.e.f. 1.4.1988).]
80CCB
[ Deduction in respect of investment made under Equity Linked Savings Scheme. [Inserted by Act 12 of 1990, Section 17 (w.e.f. 1.4.1991).]
80CCC
[ Deduction in respect of contribution to certain pension funds. [Inserted by Act 33 of 1996, Section 23 (w.e.f. 1.4.1997).]
80CCD
[ Deduction in respect of contribution to pension scheme of Central Government. [Inserted by Act 23 of 2004, Section 15 (w.e.f. 1.4.2004).]
80CCE
[ Limit on deductions under sections 80-C, 80-CCC and 80-CCD. [ Inserted by Act 18 of 2005, Section 24 (w.e.f. 1.4.2006).]
80CCF
Deduction in respect of subscription to long-term infrastructure bonds
80CCG
Deduction in respect of investment made under an equity savings scheme
80D
[ Deduction in respect of health insurance premia. [Substituted by Act 18 of 2008, Section 17 (w.e.f. 1.4.2009).]
80DD
[ Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. [Substituted by Act 32 of 2003, Section 34 (w.e.f. 1.4.2004).]
80DDA
Deduction in respect of deposit made for maintenance of handicapped dependant
80DDB
[ Deduction in respect of medical treatment, etc. [ Substituted by Act 32 of 2003, Section 35, for Section 80-DDB (w.e.f. 1.4.2004).]
80E
[ Deduction in respect of interest on loan taken for higher education. [ Substituted by Act 18 of 2005, Section 25, for Section 80-E (w.e.f. 1.4.2006).]
80EE
Deduction in respect of interest on loan taken for residential house property
80EEA
Deduction in respect of interest on loan taken for certain house property
80EEB
Deduction in respect of purchase of electric vehicle
80F
Deduction in respect of educational expenses in certain cases
80FF
Deduction in respect of expenses, on higher education in certain cases
80G
Deduction in respect of donations to certain funds, charitable institutions, etc
80GG
[ Deductions in respect of rents paid. [Inserted by Act 21 of 1998, Section 30 (w.e.f. 1.4.1998).]
80GGA
[ Deduction in respect of certain donations for scientific research or rural development. [Inserted by Act 21 of 1979, Section 11 (w.e.f. 1.4.1980).]
80GGB
[ Deduction in respect of contributions given by companies to political parties. [Inserted by Act 46 of 2003, Section 10 (w.e.f. 11.9.2003).]
80GGC
Deduction in respect of contributions given by any person to political parties
80H
Deduction in case of new industrial undertakings employing displaced persons, etc
80HH
[ Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas. [Inserted by Act 26 of 1974, Section 9 (w.e.f. 1.4.1974).]
80HHA
[ Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas. [Inserted by Act 29 of 1977, Section 18 (w.e.f. 1.4.1978).]
80HHB
[ Deduction in respect of profits and gains from projects outside India. [Inserted by Act 14 of 1982, Section 18 (w.e.f. 1.4.1983).]
80HHC
[ Deduction in respect of profits retained for export business. [Substituted by Act 32 of 1985, Section 19, for Section 80-HHC (w.e.f. 1.4.1986).]
80HHD
[ Deduction in respect of earnings in convertible foreign exchange. [Inserted by Act 3 of 1989, Section 16 (w.e.f. 1.4.1989).]
80HHE
[ Deduction in respect of profits from export of computer software, etc. [Inserted by Act 49 of 1991, Section 30 (w.e.f. 1.4.1991).]
80HHF
[ Deduction in respect of profits and gains from export or transfer of film software, etc. [Inserted by Act 27 of 1999 , Section 49 (w.e.f. 1.4.2000).]
80I
[ Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).]
80IA
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
80IAB
[ Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. [Inserted by Act 28 of 2005 , Section 27 and Schedule II (w.e.f. 10.3.2006).]
80IAC
Special provision in respect of specified business
80IB
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
80IBA
Deductions in respect of profits and gains from housing projects
80IC
[ Special provisions in respect of certain undertakings or enterprises in certain special category States. [Inserted by Act 32 of 2003, Section 40 (w.e.f. 1.4.2004).]
80ID
[ Deduction in respect of profits and gains from business of hotels and convention centres in specified area. [ Inserted by Act 22 of 2007, Section 31 (w.e.f. 1.4.2008).]
80IE
[ Special provisions in respect of certain undertakings in North-Eastern States. [Inserted by Act 22 of 2007, Section 32 (w.e.f. 1.4.2008).]
80J
Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases
80JJ
Deduction in respect of profits and gains from business of poultry farming
80JJA
[ Deduction in respect of profit and gains from business of collecting and processing of bio-degradable waste. [ Inserted by Act 21 of 1998, Section 35 (w.e.f. 1.4.1999).]
80JJAA
[ Deduction in respect of employment of new employees. [Substituted by Act 28 of 2016, section 45, for section 80JJAA (w.e.f. 1-4-2017).]
80K
Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business
80L
Deductions in respect of interest on certain securities, dividends, etc
80LA
[ Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre. [Substituted by Act 28 of 2005 , Section 27 and Schedule II, for Section 80-LA (w.e.f. 10.2.2006).]
80M
Deduction in respect of certain inter-corporate dividends
80MM
Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India
80N
Deduction in respect of dividends received from certain foreign companies
80O
[ Deduction in respect of royalties, etc., from certain foreign enterprises.- ] [Substituted by Act 32 of 1971, Section 21 (w.e.f. 1.4.1972).]
80P
[ Deduction in respect of income of co-operative societies. [Inserted by Act 20 of 1967, Section 33 and Schedule III (w.e.f. 1.4.1968).]
80PA
[ Deduction in respect of certain income of Producer Companies. [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
80Q
[ Deduction in respect of profits and gains from the business of publication of books. [ Inserted by Act 49 of 1991, Section 35 (w.e.f. 1.4.1992).]
80QQ
Deduction in respect of profits and gains from the business of publication of books
80QQA
[ Deduction in respect of professional income of authors of text books in Indian languages. [Inserted by Act 21 of 1979, Section 15 (w.e.f. 1.4.1980).]
80QQB
[ Deduction in respect of royalty income, etc., of authors of certain books other than text books. [ Inserted by Act 32 of 2003, Section 44 (w.e.f. 1.4.2004).]
80R
[ Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. [Inserted by Act 2 of 1967, Section 23 (w.r.e.f. 1.4.1966).]
80RR
[ Deduction in respect of professional income from foreign sources in certain cases. [Inserted by Act 14 of 1969, Section 11 (w.e.f. 1.4.1970).]
80RRA
[ Deduction in respect of remuneration received for services rendered outside India. [Substituted by Act 29 of 1977, Section 19, for Section 80-RRA (w.e.f. 1.4.1978).]
80RRB
[ Deduction in respect of royalty on patents. [Inserted by Act 32 of 2003, Section 45 (w.e.f. 1.4.2004).]
80S
Deduction in respect of compensation for termination of managing agency, etc., in the case of assesses other than companies. - [Omitted by the Finance Act, 1986 (23 of 1986), section 22 (w.e.f. 1-4-1987).]
80T
Deduction in respect of long-term capital gains in the case of assessees other than companies
80TT
Deduction in respect of winnings from lottery
80TTA
Deduction in respect of interest on deposits in savings account
80TTB
[ Deduction in respect of interest on deposits in case of senior citizens. [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
80U
[ Deduction in case of a person with disability. [Substituted by Act 32 of 2003, Section 46, for Section 80-U (w.e.f. 1.4.2004).]
80V
Deduction from gross total income of the parent in certain cases
80VV
Deduction in respect of expenses incurred in connection with certain proceedings under the Act
80VVA
Restriction on certain deduction in the case of Companies
81
Income of co-operative societies
82
Dividends from co-operative society
83
Income of marketing society
84
Income of newly established industrial undertakings or hotels
85
Dividend from new industrial undertaking or hotel
85A
Deduction of tax on inter-corporate dividends
85B
Deduction of tax on dividends received from certain foreign companies
85C
Deduction of tax on royalties, etc., received from certain foreign companies
86
[ Share of member of an association of persons or body of individuals in the income of the association or body. [ Substituted by Act 18 of 1992, Section 49, for Section 86 (w.e.f. 1.4.1993).]
86A
Deduction from tax on certain securities
87
Rebate to be allowed in computing income-tax
87A
Rebate on educational expenses in certain cases
88
[ Rebate on life insurance premia, contribution to provident fund, etc. [Inserted by Act 12 of 1990, Section 30 (w.e.f. 1.4.1991).]
88A
Rebate in respect of investment in certain new shares or units
88B
Rebate of income-tax in case of individuals of sixty-five years or above
88C
Rebate of income-tax in case of women below sixty-five years
88D
Rebate of income-tax in case of certain individuals
88E
[ Rebate in respect of securities transaction tax. [Inserted by Act 23 of 2004, Section 23 (w.e.f. 1.4.2005).]
89
[ Relief when salary, etc., is paid in arrears or in advance. [ Substituted by Act 20 of 2002, Section 38, for Section 89 (w.r.e.f. 1.4.1996).]
89A
Relief from taxation in income from retirement benefit account maintained in a notified country
90
[ Agreement with foreign countries or specified territories. [ Substituted by Act 33 of 2009, Section 40, for Section 90 (w.e.f. 1.10.2009).]
90A
[ Adoption by Central Government of agreement between specified associations for double taxation relief. [ Inserted by Act 21 of 2006, Section 20 (w.e.f. 1.6.2006).]
91
Countries with which no agreement exists
92
[ Computation of income from international transaction having regard to arm's length price. [ Substituted by Act 14 of 2001, Section 49 (w.e.f. 1.4.2002).]
92A
Meaning of associated enterprise
92B
Meaning of international transaction
92BA
Meaning of specified domestic transaction
92C
Computation of arm's length price
92CA
[ Reference to Transfer Pricing Officer. [Inserted by Act 20 of 2002, Section 42 (w.e.f. 1.6.2002).]
92CB
[ Power of Board to make safe harbour rules. [ Inserted by Act 33 of 2009, Section 42 (w.e.f. 1.4.2009).]
92CC
Advance pricing agreement
92CD
Effect to advance pricing agreement
92CE
Secondary adjustment in certain cases
92D
Maintenance and keeping of information and document by persons entering into an international transaction
92E
Report from an accountant to be furnished by persons entering into international transaction
92F
Definitions of certain terms relevant to computation of arm's length price, etc
93
Avoidance of income-tax by transactions resulting in transfer of income to non-residents
94
Avoidance of tax by certain transactions in securities
94A
Special measures in respect of transactions with persons located in notified jurisdictional area
94B
Limitation on interest deduction in certain cases
95
Charge of Super-tax
96
Total income for Super-tax
97
Applicability of Act to Super-tax
98
Avoidance of Super-tax
99
Income not chargeable to Super-tax
100
Donations for charitable purposes
101
Newly established industrial undertakings or hotels
102
Share from registered Firm
103
Relief for salary, etc., received in arrear, etc
104
Income-tax on undistributed income of certain companies
105
Special provisions for certain companies
106
Period of limitation for making orders under section 104
107
Approval of Inspecting Assistant Commissioner for orders under section 104
108
Savings for company in which public are substantially interested
109
"Distributable income", "investment company" and "statutory percentage" defined
110
[ Determination of tax where total income includes income on which no tax is payable. [ Substituted by Act 10 of 1965, Section 32, for Section 110 (w.r.e.f. 1.4.1965).]
111
Tax on accumulated balance of recognised provident fund
111A
[ Tax on short-term capital gains in certain cases. [Inserted by Act 23 of 2004, Section 26 (w.e.f. 1.4.2005).]
112
[ Tax on long-term capital gains. [Inserted by Act 18 of 1992, Section 53 (w.e.f. 1.4.1993).]
112A
Tax on long-term capital gains in certain cases
113
[ Tax in the case of block assessment of search cases. [ Inserted by Act 22 of 1995, Section 24 (w.e.f. 1.7.1995).]
114
Tax on capital gains in cases of assessees other than companies
115
Tax on capital gains in case of companies
115A
[ Tax on dividends, royalty and technical service fees in the case of foreign companies. [Inserted by Act 66 of 1976, Section 20 (w.e.f. 1.6.1976).]
115AB
[ Tax on income from units purchased in foreign currency or capital gains arising from their transfer. [Inserted by Act 49 of 1991, Section 41 (w.e.f. 1.4.1992).]
115ACA
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
115AD
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
115B
[ Tax on profits and gains of life insurance business. [Inserted by Act 66 of 1976, Section 20 (w.e.f. 1.6.1976).]
115BA
[ [Tax on income of certain manufacturing domestic companies] [Inserted by Act 28 of 2016, Section 51 (w.e.f. 1-4-2017).]
115BAA
[ Tax on income of certain domestic companies. [Inserted by Act No. 46 of 2019, dated 11.12.2019.]
115BAB
Tax on income of new manufacturing domestic companies
115BB
[ 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. [ Inserted by Act 23 of 1986, Section 26 (w.e.f. 1.4.1987).]
115BBA
[ Tax on non-resident sportsmen or sports associations. [ Inserted by Act 36 of 1989, Section 16 (w.e.f. 1.4.1990).]
115BBB
[ Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds. [ Inserted by Act 20 of 2002, Section 49 (w.e.f. 1.4.2003).]
115BBC
[ Anonymous donations to be taxed in certain cases. [Inserted by Act 21 of 2006, Section 22 (w.e.f. 1.4.2007).]
115BBD
Tax on certain dividends received from foreign companies. - (1) Where the total income of an assessee, being an Indian company, [***] [Ins. by Act 8 of 2011, section 17 (w.e.f. 1-4-2012).] includes any income by way of dividends declared, distributed or paid by a specified foreign company, the income-tax payable shall be the aggregate of
115BBDA
[ Tax on certain dividends received from domestic companies. [Inserted by Act 28 of 2016, section 52 (w.e.f. 1-4-2017).]
115BBE
[ Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. [Inserted by Act 23 of 2012, section 47 (w.e.f. 1-4-2013).]
115BBF
[ Tax on income from patent. [Inserted by Act 23 of 2012, section 54, (w.e.f. 1-4-2017).]
115BBG
[ Tax on income from transfer of carbon credits. [Inserted by Act 7 of 2017, section 45 (w.e.f. 1-4-2018).]
115BBH
Tax on income from virtual digital assets
115BBI
Specified income of certain institutions
115C
Definitions
115D
Special provision for computation of total income of non-residents
115E
[ Tax on investment income and long-term capital gains. [ Substituted by Act 26 of 1997, Section 36, for Section 115-E (w.e.f. 1.4.1998).]
115F
Capital gains on transfer of foreign exchange assets not to be charged in certain cases
115G
Return of income not to be filed in certain cases
115H
Benefit under Chapter to be available in certain cases even after the assessee becomes resident
115I
Chapter not to apply if the assessee so chooses
115J
Special provisions relating to certain companies
115JA
[ Deemed income relating to certain companies. [Inserted by Act 33 of 1996, Section 39 (w.e.f. 1.4.1997).]
115JAA
[ Tax credit in respect of tax paid on deemed income relating to certain companies. [Inserted by Act 26 of 1997, Section 38 (w.e.f. 1.4.1997).]
115JB
Special provision for payment of tax by certain companies
115JC
[ Special provisions for payment of tax by certain persons other than a company. [Substituted by Act No. 23 of 2012, section 50, for section 115JC (w.e.f. 1-4-2013).]
115JD
Tax credit for alternate minimum tax
115JE
Application of other provisions of this Act
115JEE
[ Application of this Chapter to certain persons. [Inserted by Act No. 23 of 2012, section 53, (w.e.f. 1-4-2013).]
115JF
Interpretation in this Chapter
115JG
Conversion of an Indian branch of foreign company into subsidiary Indian company
115JH
Foreign company said to be resident in India
115K
Special provision for computation of income in certain cases
115L
Return of income not to be filed in certain cases
115M
Special provision for disallowance of deductions and rebate of income-tax
115N
Bar of proceedings in certain cases
115O
Tax on distributed profits of domestic companies
115P
Interest payable for non-payment of tax by domestic companies
115Q
[ ***] [Omitted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
115QA
Tax on distributed income to shareholders
115QB
Interest payable for non-payment of tax by company
115QC
When company is deemed to be assessee in default
115R
Tax on distributed income to unit holders
115S
Interest payable for non-payment of tax
115T
Unit Trust of India or Mutual Fund to be an assessee in default
115TA
Tax on distributed income to investors
115TB
Interest payable for non-payment of tax
115TC
Securitisation trust to be assessee in default
115TCA
Tax on income from securitisation trusts
115TD
Tax on accreted income
115TE
Interest payable for non-payment of tax by [trust or institution]
115TF
When [trust or institution] is deemed to be assessee in default
115U
Tax on income in certain cases
115UA
Tax on income of unit holder and business trust
115UB
Tax on income of investment fund and its unit holders
115V
Definitions
115VA
Computation of profits and gains from the business of operating qualifying ships
115VB
Operating ships
115VC
Qualifying company
115VD
Qualifying ship
115VE
Manner of computation of income under tonnage tax scheme
115VF
Tonnage income
115VG
Computation of tonnage income
115VH
Calculation in case of joint operation, etc
115VI
Relevant shipping income
115VJ
Treatment of common costs
115VK
Depreciation
115VL
General exclusion of deduction and set off, etc
115VM
Exclusion of loss
115VN
Chargeable gains from transfer of tonnage tax assets
115VO
Exclusion from provisions of section 115-JB
115VP
Method and time of opting for tonnage tax scheme
115VQ
Period for which tonnage tax option to remain in force
115VR
Renewal of tonnage tax scheme
115VS
Prohibition to opt for tonnage tax scheme in certain cases
115VT
Transfer of profits to Tonnage Tax Reserve Account
115VU
Minimum training requirement for tonnage tax company
115VV
Limit for charter in of tonnage
115VW
Maintenance and audit of accounts
115VX
Determination of tonnage
115VY
Amalgamation
115VZ
Demerger
115VZA
Effect of temporarily ceasing to operate qualifying ships
115VZB
Avoidance of tax
115VZC
Exclusion from tonnage tax scheme
115W
Definitions
115WA
Charge of fringe benefit tax
115WB
Fringe benefits
115WC
Value of fringe benefits
115WD
Return of fringe benefits
115WE
Assessment
115WF
Best judgment assessment
115WG
Fringe benefits escaping assessment
115WH
Issue of notice where fringe benefits have escaped assessment
115WI
Payment of fringe benefit tax
115WJ
Advance tax in respect of fringe benefits
115WK
Interest for default in furnishing return of fringe benefits
115WKA
[ Recovery of fringe benefit tax by the employer from the employee. [ Inserted by Act 22 of 2007, Section 41 (w.e.f. 1.4.2007).]
115WKB
[ Deemed payment of tax by employee. [ Inserted by Act 18 of 2008, Section 29 (w.e.f. 1.4.2008).]
115WL
Application of other provisions of this Act
115WM
[ Chapter XII-H not to apply after a certain date. [ Inserted by Act 33 of 2009, Section 49 (w.e.f. 1.4.2009).]
116
[ Income-tax authorities. [Substituted by Act 4 of 1988, Section 30, for Section 116 (w.e.f. 1.4.1988).]
117
[ Appointment of income-tax authorities.- [Substituted by Act 4 of 1988, Section 30, for Sections 117 and 118 (w.e.f. 1.4.1988).]
118
Control of income-tax authorities
119
[ Instructions to subordinate authorities. [Substituted by Act 42 of 1970, Section 25, for Section 119 (w.e.f. 1.4.1971).]
120
[ Jurisdiction of income-tax authorities. [Substituted by Act 4 of 1988, Section 32, for Section 120 (w.e.f. 1.4.1988).]
121
Jurisdiction of Commissioners
121A
Jurisdiction of Commissioners (Appeals)
122
Jurisdiction of Appellate Assistant Commissioners
123
Jurisdiction of Inspecting Assistant Commissioners
124
[ Jurisdiction of Assessing Officers. [Substituted by Act 4 of 1988, Section 34, for Section 124 (w.e.f. 1.4.1988).]
125
Powers of Commissioner respecting specified areas, cases, persons, etc
125A
Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
126
Powers of Board respecting specified area, classes of persons or incomes
127
[ Powers to transfer cases.-( [ Substituted by Act 41 of 1975, Section 32 (w.e.f. 1.10.1975).]
128
Functions of Inspectors of Income-tax
129
Change of incumbent of an office
130
Commissioner competent to perform any function or functions
130A
Income-tax Officer competent to perform any function or functions
131
Power regarding discovery, production of evidence, etc
132
[ Search and seizure. [Substituted by Act 1 of 1965, Section 2, for Section 132 (w.e.f. 12.3.1965).]
132A
[ Powers to requisition books of account, etc. [Inserted by Act 41 of 1975, Section 36 (w.e.f. 1.10.1975).]
132B
[ Application of seized or requisitioned assets. [Substituted by Act 20 of 2002, Section 57, for Section 132-B (w.e.f. 1.6.2002).]
133
Power to call for information
133A
[ Power of survey. [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).]
133B
[ Power to collect certain information. [Inserted by Act 23 of 1986, Section 27 (w.e.f. 13.5.1986).]
134
Power to inspect registers of companies
135
Power of [Director General or Director] [ Substituted by Act 4 of 1988, Section 2, for " Director of Inspection" (w.e.f. 1.4.1988).] , [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).] and [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).]
136
Proceedings before income-tax authorities to be judicial proceedings
137
Disclosure of information prohibited
138
[ Disclosure of information respecting assessees. [ Substituted by Act 5 of 1964, Section 33, for Section 138 (w.r.e.f. 1.4.1964).]
139
Return of income
139A
[ Permanent account number. [Substituted by Act 22 of 1995, Section 30, for Section 139-A (w.e.f. 1.7.1995).]
139AA
[ Quoting of Aadhaar number. [Inserted by Act 7 of 2017, section 56 (w.e.f. 1-4-2017).]
139B
Scheme for submission of returns through Tax Return Preparers
139C
[ Power of Board to dispense with furnishing documents, etc., with return. [ Inserted by Act 22 of 2007, Section 45 (w.r.e.f. 1.6.2006).]
139D
Filing of return in electronic form
140
Return by whom to be signed
140A
[ Self-assessment. [Substituted by Act 42 of 1970, Section 27, for Section 140-A (w.e.f. 1.4.1971).]
140B
Tax on updated return
141
Provisional assessment
141A
Provisional assessment for refund
142
Inquiry before assessment
142A
[ Estimate by Valuation Officer in certain cases. [ Inserted by Act 23 of 2004, Section 34 (w.r.e.f. 15.11.1972).]
143
Assessment
144
Best judgment assessment
144A
[ Power of ] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).] [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).] [to issue directions in certain cases.- ] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).]
144B
Reference to Deputy Commissioner in certain cases
144BA
[ Reference to [Principal Commissioner or Commissioner] [Inserted by Act 17 of 2013, section 39 (w.e.f. 1-4-2016).] in certain cases
144C
[ Rererence to dispute resolution panel. [ Inserted by Act 33 of 2009, Section 56 (w.e.f. 1.4.2009).]
145
[ Method of accounting. [ Substituted by Act 22 of 1995, Section 31, for Section 145 (w.e.f. 1.4.1997).]
145A
[ Method of accounting in certain cases. [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
145B
Taxability of certain income
146
Reopening of assessment at the instance of the assessee
147
Income escaping assessment
148
Issue of notice where income has escaped assessment
148A
Conducting inquiry, providing opportunity before issue of notice under section 148
148B
Prior approval for assessment, reassessment or recomputation in certain cases
149
Time limit for notice
150
Provision for cases where assessment is in pursuance of an order on appeal, etc
151
Sanction for issue of notice
151A
Faceless assessment of income escaping assessment
152
Other provisions
153
Time limit for completion of assessment, reassessment and recomputation
153A
Assessment in case of search or requisition
153B
Time limit for completion of assessment under section 153A
153C
Assessment of income of any other person
153D
Prior approval necessary for assessment in cases or requisition
154
Rectification of mistake
155
Other amendments
156
Notice of demand
157
Intimation of loss
158
Intimation of assessment of firm
158A
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
158AA
[ Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court. [Substituted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
158B
Definitions
158BA
Assessment of undisclosed income as a result of search
158BB
Computation of undisclosed income of the block period
158BC
Procedure for block assessment
158BD
Undisclosed income of any other person
158BE
Time-limit for completion of block assessment
158BF
Certain interests and penalties not to be levied or imposed
158BFA
[ Levy of interest and penalty in certain cases. [Inserted by Act 14 of 1997, Section 6 (w.r.e.f. 1.1.1997).]
158BG
[ Authority competent to make the block assessment. [Substituted by Act 14 of 1997, Section 7, for Section 158-BG (w.r.e.f. 1.1.1997).]
158BH
Application of other provisions of this Act
158BI
[ Chapter not to apply after certain date. [ Inserted by Act 32 of 2003, Section 67 (w.e.f. 1.6.2003).]
159
Legal representatives
160
Representative assessee
161
Liability of representative assessee
162
Right of representative assessee to recover tax paid
163
Who may be regarded as agent
164
[ Charge of tax where share of beneficiaries unknown. [Substituted by Act 19 of 1970, Section 21, for Section 164 (w.e.f. 1.4.1971).]
164A
[ Charge of tax in case of oral trust. [Inserted by Act 16 of 1981, Section 15 (w.r.e.f. 1.4.1981).]
165
Case where part of trust income is chargeable
166
Direct assessment or recovery not barred
167
Remedies against property in cases of representative assessees
167A
[ Charge of tax in the case of a firm. [ Inserted by Act 18 of 1992, Section 64 (w.e.f. 1.4.1993).]
167B
[ Charge of tax where shares of members in association of persons or body of individuals unknown, etc. [Inserted by Act 3 of 1989, Section 28 (w.e.f. 1.4.1989).]
167C
[ Liability of partners of limited liability partnership in liquidation. [ Inserted by Act 33 of 2009, Section 59 (w.e.f. 1.4.2010).]
168
Executors
169
Right of executor to recover tax paid
170
Succession to business otherwise than on death
171
Assessment after partition of a Hindu undivided family
172
Shipping business of non-residents
173
Recovery of tax in respect of non-resident from his assets
174
Assessment of persons leaving India
174A
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
175
Assessment of persons likely to transfer property to avoid tax
176
Discontinued business
177
Association dissolved or business discontinued
178
Company in liquidation
179
Liability of directors of private company in liquidation
180
Royalties or copyright fees for literary or artistic work
180A
[ Consideration for know-how. [Inserted by Act 32 of 1985, Section 31 (w.e.f. 1.4.1986).]
181
Interest on tax-free securities of a State Government
182
Assessment of registered firms
183
Assessment of unregistered firms
184
[ Assessment as a firm. [Substituted by Act 18 of 1992, Section 66, for sub-heading " B.-Registration of firms" occurring before Section 184 and Sections 184 to 186 (w.e.f. 1.4.1993).]
185
[ Assessment when section 184 not complied with. [ Substituted by Act 32 of 2003, Section 70, for Section 185 (w.e.f. 1.4.2004).]
186
Cancellation of registration
187
Change in constitution of a firm
188
Succession of one firm by another firm
188A
[ Joint and several liability of partners for tax payable by firm. [ Inserted by Act 4 of 1988, Section 70 (w.e.f. 1.4.1989).]
189
Firm dissolved or business discontinued
189A
[ Provisions applicable to past assessments of firms. [ Inserted by Act 18 of 1992, Section 69 (w.e.f. 1.4.1993).]
190
Deduction at source and advance payment
191
Direct payment
192
Salary
192A
[ Payment of accumulated balance due to an employee. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
193
Interest on securities
194
Dividends
194A
Interest other than "Interest on securities"
194B
[ Winnings from lottery or crossword puzzle. [Inserted by Act 16 of 1972, Section 28 (w.r.e.f. 1.4.1972).]
194BB
[ Winnings from horse race. [ Inserted by Act 19 of 1978, Section 21 (w.r.e.f. 1.4.1978).]
194C
[ Payments to contractors. [Substituted by Act 33 of 2009, Section 61, for Section 194-C (w.e.f. 1.10.2009).]
194D
[ Insurance commission. [ Inserted by Act 21 of 1973, Section 17 (w.r.e.f. 1.4.1973).]
194E
[ Payments to non-resident sportsmen or sports associations. [ Inserted by Act 36 of 1989, Section 22 (w.e.f. 1.11.1989).]
194EE
[ Payments in respect of deposits under National Savings Scheme, etc. [ Inserted by Act 49 of 1991, Section 54 (w.e.f. 1.10.1991).]
194F
[ Payments on account of repurchase of units by Mutual Fund or Unit Trust of India. [ Inserted by Act 12 of 1990, Section 40 (w.e.f. 1.4.1991).]
194G
[ Commission, etc., on the sale of lottery tickets. [Inserted by Act 49 of 1991, Section 55 (w.e.f. 1.10.1991).]
194H
[ Commission or brokerage. [Inserted by Act 14 of 2001, Section 71 (w.e.f. 1.6.2001).]
194I
[ Rent. [Inserted by Act 32 of 1994, Section 40 (w.e.f. 1.6.1994).]
194IA
Payment on transfer of certain immovable property other than agricultural land
194IB
Payment of rent by certain individuals or Hindu undivided family
194IC
Payment under specified agreement
194J
[ Fees for professional or technical services. [Inserted by Act 22 of 1995, Section 36 (w.e.f. 1.7.1995).]
194K
[ Income in respect of units. [Substituted by Act 20 of 2002, Section 79, for Section 194-K (w.e.f. 1.6.2002).]
194L
[ Payment of compensation on acquisition of capital asset. [ Inserted by Act 27 of 1999 , Section 74 (w.e.f. 1.6.1999).]
194LA
[ Payment of compensation on acquisition of certain immovable property. [ Inserted by Act 23 of 2004, Section 38 (w.e.f. 1.10.2004).]
194LB
Income by way of interest from infrastructure debt fund
194LBA
[ Certain income from units of a business trust. [Inserted by Finance (No. 2) Act, 2014, dated 6.8.2014.]
194LBB
Income in respect of units of investment fund. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
194LBC
Income in respect of investment in securitization trust
194LC
Income by way of interest from Indian company
194LD
Income by way of interest on certain bonds and Government securities
194M
Payment of certain sums by certain individuals or Hindu undivided family
194N
Payment of certain amounts in cash
194O
Payment of certain sums by e-commerce operator to e-commerce participant
194P
Deduction of tax in case of specified senior citizen
194Q
Deduction of tax at source on payment of certain sum for purchase of goods
194R
Deduction of tax on benefit or perquisite in respect of business or profession
194S
Payment on transfer of virtual digital asset
195
Other sums
195A
[ Income payable "net of tax". [Inserted by Act 11 of 1987, Section 50 (w.e.f. 1.6.1987).]
196
[ Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations. [ Substituted by Act 4 of 1988, Section 75, for Section 196 (w.e.f. 1.4.1988).]
196A
[ Income in respect of units of non-residents. [Substituted by Act 22 of 1995, Section 37, for Section 196-A (w.e.f. 1.7.1995).]
196B
[ Income from units. [ Inserted by Act 49 of 1991, Section 58 (w.e.f. 1.10.1991).]
196C
[ Income from foreign currency ] [Inserted by Act 18 of 1992, Section 75 (w.e.f. 1.6.1992).] [bonds or Global Depository Receipts] [ Substituted by Act 14 of 2001, Section 72, for " bonds or shares" (w.e.f. 1.4.2002).] [of Indian company. [Inserted by Act 18 of 1992, Section 75 (w.e.f. 1.6.1992).]
196D
Income of Foreign Institutional Investors from securities
197
Certificate for deduction at lower rate
197A
[ No deduction to be made in certain cases. [ Inserted by Act 14 of 1982, Section 26 (w.e.f. 1.6.1982).]
198
Tax deducted is income received
199
[ Credit for tax deducted. [ Inserted by Act 18 of 2008, Section 44 (w.e.f. 1.4.2008).]
200
Duty of person deducting tax
200A
[ Processing of statements of tax deducted at source. [ Inserted by Act 33 of 2009, Section 65 (w.e.f. 1.4.2010).]
201
Consequences of failure to deduct or pay
202
Deduction only one mode of recovery
203
[ Certificate for tax deducted. [Substituted by Act 20 of 1967, Section 30, for Section 203 (w.r.e.f. 1.4.1967).]
203A
[ Tax deduction and collection account number. [Substituted by Act 23 of 2004, Section 45, for Section 203-A (w.e.f. 1.10.2004).]
203AA
[ Furnishing of statement of tax deducted. [Inserted by Act 23 of 2004, Section 46 (w.e.f. 1.4.2005).]
204
Meaning of "person responsible for paying"
205
Bar against direct demand on assessee
206
[ Persons deducting tax to furnish prescribed returns. [Substituted by Act 11 of 1987, Section 56, for Section 206 (w.e.f. 1.6.1987).]
206A
[ Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax. [Inserted by Act 18 of 2005, Section 52 (w.e.f. 1.6.2005).]
206AA
Requirement to furnish Permanent Account Number
206AB
Special provision for deduction of tax at source for non-filers of income-tax return
206B
Person paying dividend to certain residents without deduction of tax to furnish prescribed return
206C
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
206CA
[ Tax-collection account number. [ Inserted by Act 20 of 2002, Section 91 (w.e.f. 1.6.2002).]
206CB
[ Processing of statements of tax collected at source. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
206CC
Requirement to furnish Permanent Account number by collectee
206CCA
Special provision for collection of tax at source for non-filers of income-tax return
207
[ Liability for payment of advance tax. [ Substituted by Act 4 of 1988, Section 76, for Section 207 (w.e.f. 1.4.1988).]
208
Conditions of liability to pay advance tax
209
Computation of advance tax
209A
Computation and payment of advance tax by assessee
210
[ Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer. [ Substituted by Act 4 of 1988, Section 79, for Section 210 (w.e.f. 1.4.1988).]
211
[ Instalments of advance tax and due dates. [Substituted by Act 4 of 1988, Section 80, for Section 211 (w.e.f. 1.4.1988).]
212
Estimate by assessee
213
Commission receipts
214
Interest payable by Government
215
Interest payable by assessee
216
Interest payable by assessee in case of under-estimate, etc
217
Interest payable by assessee when no estimate made
218
[ When assessee deemed to be in default. [ Substituted by Act 4 of 1988, Section 84, for Section 218 (w.e.f. 1.4.1988).]
219
Credit for advance tax
220
When tax payable and when assessee deemed in default
221
Penalty payable when tax in default
222
Certificate to Tax Recovery Officer
223
[ Tax Recovery Officer by whom recovery is to be effected. [ Substituted by Act 4 of 1988, Section 87, for Section 223 (w.r.e.f. 1.4.1988).]
224
[ Validity of certificate and cancellation or amendment thereof. [ Substituted by Act 4 of 1988, Section 87, for Section 224 (w.e.f. 1.4.1989).]
225
[ Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. [ Substituted by Act 4 of 1988, Section 87, for Section 225 (w.e.f. 1.4.1989).]
226
Other modes of recovery
227
Recovery through State Government
228
Recovery of Indian tax in Pakistan and Pakistan tax in India
228A
[ Recovery of tax in pursuance of agreements with foreign countries. [Inserted by Act 16 of 1972, Section 39 (w.r.e.f. 1.4.1972).]
229
Recovery of penalties, fine, interest and other sums
230
Tax clearance certificate
230A
Restrictions on registration of transfers of immovable property in certain cases
231
Period for commencing recovery proceedings
232
Recovery by suit or under other law not affected
233
Recovery of tax payable under provisional assessment
234
Tax paid by deduction or advance payment
234A
Interest for defaults in furnishing return of income
234B
[ Interest for defaults in payment of advance tax. [ Inserted by Act 4 of 1988, Section 94 (w.e.f. 1.4.1989).]
234C
Interest for deferment of advance tax
234D
[ Interest on excess refund. [Inserted by Act 32 of 2003, Section 91 (w.e.f. 1.6.2003).]
234E
Fee for default in furnishing statements
234F
Fee for default in furnishing return of income
234G
Fee for default relating to statement or certificate
234H
Fee for default relating to intimation of Aadhaar number
235
Relief to shareholders in respect of agricultural income-tax attributable to dividends
236
Relief to company in respect of dividend paid out of past taxed profits
236A
[ Relief to certain charitable institutions or funds in respect of certain dividends. [ Inserted by Act 31 of 1964, Section 11 (w.e.f. 1.4.1964).]
237
Refunds
238
Person entitled to claim refund in certain special cases
239
Form of claim for refund and limitation
239A
Refund for denying liability to deduct tax in certain cases
240
Refund on appeal, etc
241
Power to withhold refund in certain cases
242
Correctness of assessment not to be questioned
243
Interest on delayed refunds
244
Interest on refund where no claim is needed
244A
[ Interest on refunds. [Inserted by Act 4 of 1988, Section 98 (w.e.f. 1.4.1989).]
245
Set off of refunds against tax remaining payable
245A
Definitions
245AA
Interim Boards for Settlement
245B
Income-tax Settlement Commission
245BA
[ Jurisdiction and powers of Settlement Commission. [Inserted by Act 11 of 1987, Section 59 (w.e.f. 1.6.1987).]
245BB
[ Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. [ Inserted by Act 11 of 1987, Section 59 (w.e.f. 1.6.1987).]
245BC
Power of Chairman to transfer cases from one Bench to another
245BD
Decision to be by majority
245C
Application for settlement of cases
245D
Procedure on receipt of an application under section 245C
245DD
Power of Settlement Commission to order provisional attachment to protect revenue
245E
Power of Settlement Commission to reopen completed proceedings
245F
Powers and procedure of Settlement Commission
245G
Inspection, etc., of reports
245H
Power of Settlement Commission to grant immunity from prosecution and penalty
245HA
[ Abatement of proceeding before Settlement Commission. [ Inserted by Act 22 of 2007, Section 69 (w.e.f. 1.6.2007).]
245HAA
Credit for tax paid in case of abatement of proceedings
245I
Order of settlement to be conclusive
245J
Recovery of sums due under order of settlement
245K
[ Bar on subsequent application for settlement. [ Substituted by Act 22 of 2007, Section 70, for Section 245-K (w.e.f. 1.6.2007).]
245L
Proceedings before Settlement Commission to be judicial proceedings
245M
Option to withdraw pending application
245MA
Dispute Resolution Committee
245N
Definitions
245O
Authority for Advance Rulings
245OB
Board for Advance Rulings
245P
Vacancies, etc., not to invalidate proceedings
245Q
Application for advance ruling
245R
Procedure on receipt of application
245RR
[ Appellate authority not to proceed in certain cases. [ Inserted by Act 21 of 1998, Section 48 (w.e.f. 1.10.1998).]
245S
Applicability of advance ruling
245T
Advance ruling to be void in certain circumstances
245U
Powers of the Authority
245V
Procedure of Authority
245W
Appeal
246
[ Appealable orders. [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).]
246A
[ Appealable orders before Commissioner (Appeals). [Inserted by Act 21 of 1998, Section 49 (w.e.f. 1.10.1998).]
247
Appeal by partner
248
Appeal by a person denying liability to deduct tax in certain cases. [ Substituted by Act 22 of 2007, Section 72 for Section 248 (w.e.f. 1.6.2007).]
249
Form of appeal and limitation
250
Procedure in appeal
251
Powers of the [* * *] [ Omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).]
252
Appellate Tribunal
253
Appeals to the Appellate Tribunal
254
Orders of Appellate Tribunal
255
Procedure of Appellate Tribunal
256
Statement of case to the High Court
257
Statement of cases to the Supreme Court in certain cases
258
Power of High Court or Supreme Court to require statement to be amended
259
Case before High Court to be heard by not less than two judges
260
[ Effect to the decisions of Supreme Court and of the National Tax Tribunal. [ Substituted by Act 49 of 2005, Section 30 and Schedule, for Section 260 (w.e.f. 28.12.2005).]
260A
[ Appeal to High Court. [Inserted by Act 21 of 1998, Section 58 (w.e.f. 1.10.1998).]
260B
[ Case before High Court to be heard by not less than two Judges. [ Inserted by Act 21 of 1998, Section 58 (w.e.f. 1.10.1998).]
261
Appeal to Supreme Court
262
Hearing before Supreme Court
263
Revision of orders prejudicial to revenue
264
Revision of other orders
265
Tax to be paid notwithstanding reference, etc
266
Execution for costs awarded by Supreme Court
267
[ Amendment of assessment on appeal. [Substituted by Act 12 of 1992, Section 86, for Section 267 (w.e.f. 1.4.1993).]
268
Exclusion of time taken for copy
268A
[ Filing of appeal or application for reference by income-tax authority. [ Inserted by Act 18 of 2008, Section 51 (w.r.e.f. 1.4.1999).]
269
Definition of "High Court"
269A
Definitions
269AB
[ Registration of certain transactions. [Inserted by Act 22 of 1981, Section 3 (w.e.f. 1.7.1982).]
269B
Competent authority
269C
Immovable property in respect of which proceedings for acquisition may be taken
269D
Preliminary notice
269E
Objections
269F
Hearing of objections
269G
Appeal against order for acquisition
269H
Appeal to High Court
269I
Vesting of property in Central Government
269J
Compensation
269K
Payment or deposit of compensation
269L
Assistance by Valuation Officers
269M
Powers of competent authority
269N
Rectification of mistakes
269O
Appearance by authorised representative or registered valuer
269P
Statement to be furnished in respect of transfers of immovable property
269Q
Chapter not to apply to transfers to relatives
269R
Properties liable for acquisition under this Chapter not to be acquired under other laws
269RR
[ Chapter not to apply where transfer of immovable property made after a certain date. [Inserted by Act 23 of 1986, Section 33 (w.e.f. 1.10.1986).]
269S
Chapter not to extend to State of Jammu and Kashmir
269SS
[ Mode of taking or accepting certain loans, deposits and specified sum. [Substituted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
269T
[ Mode of repayment of certain loans or deposits. [Substituted by Act 20 of 2002, Section 99, for Section 269-T (w.e.f. 1.6.2002).]
269TT
[ Mode of repayment of Special Bearer Bonds, 1991. [Inserted by Act 38 of 1981, Section 3 (w.e.f. 19.9.1981).]
269U
Commencement of Chapter
269UA
Definitions
269UB
Appropriate authority
269UC
Restrictions on transfer of immovable property
269UD
Order by appropriate authority for purchase by Central Government of immovable property
269UE
Vesting of property in Central Government
269UF
Consideration for purchase of immovable property by Central Government
269UG
Payment or deposit of consideration
269UH
Re-vesting of property in the transferor on failure of payment or deposit of consideration
269UI
Powers of the appropriate authority
269UJ
Rectification of mistakes
269UK
Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
269UL
Restrictions on registration, etc., of documents in respect of transfer of immovable property
269UM
Immunity to transferor against claims of transferee for transfer
269UN
Order of appropriate authority to be final and conclusive
269UO
Chapter not to apply to certain transfers
269UP
[ Chapter not to apply where transfer of immovable property effected after certain date. [ Inserted by Act 20 of 2002, Section 100 (w.e.f. 1.7.2002).]
270
Failure to furnish information regarding securities, etc
270A
Penalty for under-reporting and misreporting of income
270AA
Immunity from imposition of penalty, etc
271
Failure to furnish returns, comply with notices, concealment of income, etc. [Substituted by Act 4 of 1988, Section 106 (w.e.f. 1.4.1989).]
271A
[ Failure to keep, maintain or retain books of account, documents, etc. [Inserted by Act 41 of 1975, Section 62 (w.e.f. 1.4.1976).]
271AA
[ Penalty for failure to keep and maintain information and document in respect of international transaction. [ Inserted by Act 14 of 2001, Section 88 (w.e.f. 1.4.2002).]
271AAA
[ Penalty where search has been initiated. [ Inserted by Act 22 of 2007, Section 77 (w.e.f. 1.4.2007).]
271AAC
Penalty in respect of certain income
271AAD
Penalty for false entry, etc., in books of account
271AAE
Benefits to related persons
271B
[ Failure to get accounts audited. [Inserted by Act 21 of 1984, Section 30 (w.e.f. 1.4.1985).]
271BA
[ Penalty for failure to furnish report under section 92-E. [ Inserted by Act 14 of 2001, Section 89 (w.e.f. 1.4.2002).]
271BB
[ Failure to subscribe to the eligible issue of capital. [Inserted by Act 12 of 1990, Section 43 (w.r.e.f. 1.4.1990).]
271C
[ Penalty for failure to deduct tax at source. [ Inserted by Act 4 of 1988, Section 108 (w.e.f. 1.4.1989).]
271CA
[ Penalty for failure to collect tax at source. [ Inserted by Act 21 of 2006, Section 52 (w.e.f. 1.4.2007).]
271D
Penalty for failure to comply with the provisions of section 269-SS
271DA
Penalty for failure to comply with provisions of section 269ST
271DB
Penalty for failure to comply with provisions of section 269SU
271E
Penalty for failure to comply with the provisions of section 269-T
271F
[ Penalty for failure to furnish return of income. [ Substituted by Act 20 of 2002, Section 102 (w.e.f. 1.6.2002).]
271FA
[ Penalty for failure to furnish [statement of financial transaction or reportable account] [Substituted by Act 17 of 2013, section 58, for section 271FA (w.e.f. 1-4-2014).]
271FAA
[ Penalty for furnishing inaccurate statement of financial transaction or reportable account. [Inserted by 25 of 2014, section 71, (w.e.f. 1-4-2015).]
271FAB
[ Penalty for failure to furnish statement or information or document by an eligible investment fund. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
271FB
[ Penalty for failure to furnish return of fringe benefits. [ Inserted by Act 18 of 2005, Section 59 (w.e.f. 1.4.2006).]
271G
[ Penalty for failure to furnish information or document under section 92-D. [ Inserted by Act 14 of 2001, Section 91 (w.e.f. 1.4.2002).]
271GA
Penalty for failure to furnish information or document under section 285A. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
271GB
Penalty for failure to furnish report or for furnishing inaccurate report under section 286
271H
Penalty for failure to furnish statements, etc
271I
Penalty for failure to furnish information or furnishing inaccurate information under section 195. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
271J
Penalty for furnishing incorrect information in reports or certificates
271K
Penalty for failure to furnish statements, etc
272
Failure to give notice of discontinuance
272A
[ Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. [Substituted by Act 4 of 1988, Section 110, for Section 272-A (w.e.f. 1.4.1989).]
272AA
[ Penalty for failure to comply with the provisions of section 133-B. [Inserted by Act 23 of 1986, Section 35 (w.e.f. 13.5.1986).]
272B
[ Penalty for failure to comply with the provisions of section 139-A. [Inserted by Act 20 of 2002, Section 104 (w.e.f. 1.6.2002).]
272BB
[ Penalty for failure to comply with the provisions of section 203-A. [Inserted by Act 11 of 1987, Section 68 (w.e.f. 1.6.1987).]
272BBB
[ Penalty for failure to comply with the provisions of section 206-CA. [Inserted by Act 20 of 2002, Section 105 (w.e.f. 1.6.2002).]
273
[ False estimate of, or failure to pay, advance tax. [Substituted by Act 14 of 1969, Section 22, for Section 273 (w.e.f. 1.4.1970).]
273A
[ Power to reduce or waive penalty, etc., in certain cases. [Inserted by Act 41 of 1975, Section 64 (w.e.f. 1.10.1975).]
273AA
[ Power of Commissioner to grant immunity from penalty. [ Inserted by Act 18 of 2008, Section 53 (w.e.f. 1.4.2008).]
273B
[ Penalty not to be imposed in certain cases. [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).]
274
Procedure
275
[ Bar of limitation for imposing penalties. [Substituted by Act 42 of 1970, Section 50, for Section 275 (w.e.f. 1.4.1971).]
275A
[ Contravention of order made under sub-section (3) of section 132. [Inserted by Act 1 of 1965, Section 4 (w.e.f. 12.3.1965).]
275B
[ Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. [ Inserted by Act 20 of 2002, Section 107 (w.e.f. 1.6.2002).]
276
[ Removal, concealment, transfer or delivery of property to thwart tax recovery. [ Inserted by Act 4 of 1988, Section 117 (w.e.f. 1.4.1989).]
276A
[ Failure to comply with the provisions of sub-sections (1) and (3) of section 178. [Inserted by Act 10 of 1965, Section 58 (w.r.e.f. 1.4.1965).]
276AA
Failure to comply with the provisions of section 269-AB or section 269-I
276AB
[ Failure to comply with the provisions of sections 269-UC, 269-UE and 269-UL. [Inserted by Act 23 of 1986, Section 36 (w.e.f. 13.5.1986).]
276B
[ Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B. [ Substituted by Act 26 of 1997, Section 56, for Section 276-B (w.e.f. 1.6.1997).]
276BB
[ Failure to pay the tax collected at source. [ Inserted by Act 26 of 1988, Section 46 (w.e.f. 1.6.1988).]
276C
Wilful attempt to evade tax, etc.-( [Substituted by Act 41 of 1975, Section 68, for Section 276-C (w.e.f. 1.10.1975).]
276CC
[ Failure to furnish returns of income. [Inserted by Act 41 of 1975, Section 68 (w.e.f. 1.10.1975).]
276CCC
[ Failure to furnish return of income in search cases. [ Inserted by Act 14 of 1997, Section 10 (w.r.e.f. 1.1.1997).]
276D
[ Failure to produce accounts and documents. [ Inserted by Act 42 of 1970, Section 52 (w.e.f. 1.4.1971).]
276DD
Failure to comply with the provisions of section 269-SS
276E
Failure to comply with the provisions of section 269-T
277
[ False statement in verification, etc. [ Substituted by Act 41 of 1975, Section 70, for Section 277 (w.e.f. 1.10.1975).]
277A
[ Falsification of books of account or document, etc. [ Inserted by Act 23 of 2004, Section 60 (w.e.f. 1.10.2004).]
278
[ Abetment of false return, etc. [Substituted by Act 41 of 1975, Section 70, for Section 278 (w.e.f. 1.10.1975).]
278A
Punishment for second and subsequent offences. [Inserted by Act 41 of 1975, Section 70 (w.e.f. 1.10.1975).]
278AA
Punishment not to be imposed in certain cases. [Inserted by Act 46 of 1986, Section 28 (w.e.f. 10.9.1986).]
278AB
[ Power of Commissioner to grant immunity from prosecution. [ Inserted by Act 18 of 2008, Section 54 (w.e.f. 1.4.2008).]
278B
[ Offences by companies. [Inserted by Act 41 of 1975, Section 70 (w.e.f. 1.10.1975).]
278C
Offences by Hindu undivided families
278D
Presumption as to assets, books of account, etc., in certain cases
278E
[ Presumption as to culpable mental state. [ Inserted by Act 46 of 1986, Section 29 (w.e.f. 10.9.1986).]
279
Prosecution to be at instance of [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).]
279A
[ Certain offences to be non-cognizable. [ Inserted by Act 41 of 1975, Section 72 (w.e.f. 1.10.1975).]
279B
[ Proof of entries in records or documents. [ Inserted by Act 3 of 1989, Section 53 (w.e.f. 1.4.1989).]
280
Disclosure of particulars by public servants
280A
[Omitted]
280B
[Omitted]
280C
[Omitted]
280D
[Omitted]
280E
[Omitted]
280F
[Omitted]
280G
[Omitted]
280H
[Omitted]
280I
[Omitted]
280J
[Omitted]
280K
[Omitted]
280L
[Omitted]
280M
[Omitted]
280N
[Omitted]
280O
[Omitted]
280P
[Omitted]
280Q
[Omitted]
280R
[Omitted]
280S
[Omitted]
280T
[Omitted]
280U
[Omitted]
280V
[Omitted]
280W
[Omitted]
280X
[Omitted]
280Y
[Omitted]
280Z
[Omitted]
280ZE
[Omitted]
281
[ Certain transfers to be void. [Substituted by Act 41 of 1975, Section 73, for Section 281 (w.e.f. 1.10.1975).]
281A
Effect of failure to furnish information in respect of properties held benami
281B
Provisional attachment to protect revenue in certain cases
282
[ Service of notice generally. [ Substituted by Act 33 of 2009, Section 77 (w.e.f. 1.10.2009).]
282A
[ Authentication of notices and other documents. [ Inserted by Act 18 of 2008, Section 55 (w.e.f. 1.6.2008).]
282B
[ Allotment of Document Identification Number. [ Inserted by Act 33 of 2009, Section 78 (w.e.f. 1.10.2010).]
283
Service of notice when family is disrupted or firm, etc., is dissolved
284
Service of notice in the case of discontinued business
285
Information by persons responsible for paying interest
285A
[ Furnishing of information or documents by an Indian concern in certain cases. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
285B
Submission of statements by producers of cinematograph films or persons engaged in specified activity. [ Inserted by Act 41 of 1975, Section 76 (w.e.f. 1.4.1976).]
285BA
[ Obligation to furnish statement of financial transaction or reportable account. [Substituted by Finance (No. 2) Act, 2014, dated 6.8.2014.]
286
[ Furnishing of report in respect of international group. [Inserted by Act 28 of 2016, section 113 (w.e.f. 1-4-2017).]
287
[ Publication of information respecting assessees in certain cases. [Substituted by Act 5 of 1964, Section 45, for Section 287 (w.r.e.f. 1.4.1964).]
287A
[ Appearance by registered valuer in certain matters. [ Inserted by Act 45 of 1972, Section 6 (w.e.f. 1.1.1973).]
288
Appearance by authorised representative
288A
[ Rounding off of income. [Inserted by Act 13 of 1966, Section 34 (w.r.e.f. 1.4.1966).]
288B
[ Rounding off amount payable and refund due. [ Substituted by Act 29 of 2006, Section 19, for Section 288-B (w.e.f. 13.7.2006).]
289
Receipt to be given
290
Indemnity
291
Power to tender immunity from prosecution
292
Cognizance of offences
292A
[ Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. [ Inserted by Act 41 of 1975, Section 78 (w.e.f. 1.10.1975).]
292B
Return of income, etc., not to be invalid on certain grounds
292BB
[ Notice deemed to be valid in certain circumstances. [ Inserted by Act 18 of 2008, Section 56 (w.e.f. 1.4.2008).]
292C
[ Presumption as to assets books of account, etc. [Inserted by Act 22 of 2007, Section 78 (w.r.e.f. 1.10.1975).]
293
Bar of suits in civil Courts
293A
[ Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils. [Inserted by Act 16 of 1981, Section 22 (w.r.e.f. 1.4.1981).]
293B
[ Power of Central Government or Board to condone delays in obtaining approval. [ Inserted by Act 4 of 1988, Section 121 (w.e.f. 1.4.1989).]
293C
[ Power to withdraw approval. [ Inserted by Act 33 of 2009, Section 79 (w.e.f. 1.10.2009).]
294
Act to have effect pending legislative provision for charge of tax
294A
[ Power to make exemption, etc., in relation to certain Union territories. [ Inserted by the Taxtation Law (Extension to Union Territories) Regulation, 1963 (w.e.f. 1.4.1963).]
295
Power to make rules
296
[ Rules and certain notifications to be placed before Parliament. [ Substituted by Act 41 of 1975, Section 80, for Section 296 (w.e.f. 1.4.1976).]
297
Repeals and savings
298
Power to remove difficulties
