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THE INCOME TAX ACT, 2025
Section 1 of Income Tax Act - Shor...
Section 2 of Income Tax Act - Defi...
Section 3 of Income Tax Act - Def...
Section 4 of Income Tax Act - Char...
Section 5 of Income Tax Act - Scop...
Section 6 of Income Tax Act - Resi...
Section 7 of Income Tax Act - Inco...
Section 8 of Income Tax Act - Inco...
Section 9 of Income Tax Act - Inco...
Section 10 of Income Tax Act - App...
Section 11 of Income tax Act - Inc...
Section 12 of Income Tax Act - Inc...
Section 13 of Income Tax Act - Hea...
Section 14 of Income Tax Act - Inc...
Section 15 of Income Tax Act - Sal...
Section 16 of Income Tax Act - Inc...
Section 17 of Income Tax Act - Per...
Section 18 of Income Tax Act - Pro...
Section 19 of Income Tax Act - Ded...
Section 20 of Income Tax Act - Inc...
Section 21 of Income Tax Act - Det...
Section 22 of Income Tax Act - Ded...
Section 23 of Income Tax Act - Arr...
Section 24 of Income Tax Act - Pro...
Section 25 of Income Tax Act - Int...
Section 26 of Income Tax Act - Inc...
Section 27 of Income Tax Act - Man...
Section 28 of Income Tax Act - Ren...
Section 29 of Income Tax Act - Ded...
Section 30 of Income Tax Act - Ded...
Section 31 of Income Tax Act - Ded...
Section 32 of Income Tax Act - Oth...
Section 33 of Income Tax Act - Ded...
Section 34 of Income Tax Act - Gen...
Section 35 of Income Tax Act - Amo...
Section 36 of Income Tax Act - Exp...
Section 37 of Income Tax Act - Cer...
Section 38 of Income Tax Act - Cer...
Section 39 of Income Tax Act - Com...
Section 40 of Income Tax Act - Spe...
Section 41 of Income Tax Act - Wri...
Section 42 of Income Tax Act - Cap...
Section 43 of Income Tax Act - Tax...
Section 44 of Income Tax Act - Amo...
Section 45 of Income Tax Act - Exp...
Section 46 of Income Tax Act - Cap...
Section 47 of Income Tax Act - Exp...
Section 48 of Income Tax Act - Tea...
Section 49 of Income Tax Act - Sit...
Section 50 of Income Tax Act - Spe...
Section 51 of Income Tax Act - Amo...
Section 52 of Income Tax Act - Amo...
Section 53 of Income Tax Act - Ful...
Section 54 of Income Tax Act - Bus...
Section 55 of Income Tax Act - Ins...
Section 56 of Income Tax Act - Spe...
Section 57 of Income Tax Act - Rev...
Section 58 of Income Tax Act - . S...
Section 59 of Income Tax Act - Com...
Section 60 of Income Tax Act - Ded...
Section 61 of Income Tax Act - Spe...
Section 62 of Income Tax Act - Mai...
Section 63 of Income Tax Act - Tax...
Section 64 of Income Tax Act - Spe...
Section 65 of Income Tax Act - Int...
Section 66 of Income Tax Act - Int...
Section 67 of Income Tax Act - Cap...
Section 69 of Income Tax Act - Cap...
Section 70 of Income Tax Act - Tra...
Section 71 of Income Tax Act - Wit...
Section 72 of Income Tax Act - Mod...
Section 73 of Income Tax Act - Cos...
Section 74 of Income Tax Act - Spe...
Section 75 of Income Tax Act - Spe...
Section 76 of Income Tax Act - Spe...
Section 77 of Income Tax Act - Spe...
Section 78 of Income Tax Act - Spe...
Section 79 of Income Tax Act - Spe...
Section 80 of Income Tax Act - Fai...
Section 68 of Income Tax Act - Cap...
Section 81 of Income Tax Act - Adv...
Section 82 of Income Tax Act - Pro...
Section 83 of Income Tax Act - Cap...
Section 84 of Income Tax Act - Cap...
Section 85 of Income Tax Act - Cap...
Section 86 of Income Tax Act - Cap...
Section 87 of Income Tax Act - Exe...
Section 88 of Income Tax Act - Exe...
Section 89 of Income Tax Act - Ext...
Section 90 of Income Tax Act - Mea...
Section 91 of Income Tax Act - Ref...
Section 92 of Income Tax Act - Inc...
Section 93 of Income Tax Act - Ded...
Section 94 of Income Tax Act - Amo...
Section 95 of Income Tax Act - Pro...
Section 96 of Income Tax Act - Tra...
Section 97 of Income Tax Act - Cha...
Section 98 of Income Tax Act - “...
Section 99 of Income Tax Act - Inc...
Section 100 of Income Tax Act - Li...
Section 101 of Income Tax Act - To...
Section 102 of Income Tax Act - Un...
Section 103 of Income Tax Act - Un...
Section 104 of Income Tax Act - Un...
Section 105 of Income Tax Act - Un...
Section 106 of Income Tax Act - Am...
Section 107 of Income Tax Act - Ch...
Section 108 of Income Tax Act - Se...
Section 109 of Income Tax Act - Se...
Section 110 of Income Tax Act - Ca...
Section 111 of Income Tax Act - Ca...
Section 112 of Income Tax Act - Ca...
Section 113 of Income Tax Act - Se...
Section 114 of Income Tax Act - Se...
Section 115 of Income Tax Act - Se...
Section 116 of Income Tax Act - Tr...
Section 117 of Income Tax Act - Tr...
Section 118 of Income Tax Act - Ca...
Section 119 of Income Tax Act - Ca...
Section 120 of Income Tax Act - No...
Section 121 of Income Tax Act - Su...
Section 122 of Income Tax Act - De...
Section 123 of Income tax Act - De...
Section 124 of Income Tax Act - De...
Section 125 of Income Tax Act - De...
Section 126 of Income Tax Act - De...
Section 127 of Income Tax Act - De...
Section 128 of Income Tax Act - De...
Section 129 of Income Tax Act - De...
Section 130 of Income Tax Act - De...
Section 131 of Income Tax Act - De...
Section 132 of Income Tax Act - De...
Section 133 of Income Tax Act - De...
Section 134 of Income Tax Act - De...
Section 135 of Income Tax Act - De...
Section 136 of Income Tax Act - De...
Section 137 of Income Tax Act - De...
Section 138 of Income Tax Act - De...
Section 139 of Income Tax Act - De...
Section 140 of Income Tax Act - Sp...
Section 141 of Income Tax Act - De...
Section 142 of Income Tax Act - De...
Section 143 of Income Tax Act - Sp...
Section 144 of Income Tax Act - Sp...
"Section 145 of Income Tax Act - D...
"Section 145 of Income Tax Act - D...
Section 146 of Income Tax Act - De...
Section 147 of Income Tax Act - De...
Section 148 of Income Tax Act - De...
Section 149 of Income Tax Act - De...
Section 150 of Income Tax Act - In...
Section 151 of Income Tax Act - De...
Section 152 of Income Tax Act - De...
Section 153 of Income Tax Act - De...
Section 154 of Income Tax Act - De...
Section 155 of Income Tax Act - Re...
Section 156 of Income Tax Act - Re...
Section 157 of Income Tax Act - Re...
Section 158 of Income Tax Act - Re...
Section 159 of Income Tax Act - Ag...
Section 160 of Income Tax Act - Co...
Section 161 of Income Tax Act - Co...
Section 162 of Income Tax Act - Me...
Section 163 of Income Tax Act - Me...
Section 164 of Income Tax Act - Me...
Section 165 of Income Tax Act - De...
Section 166 of Income Tax Act - Re...
Section 167 of Income Tax Act - Po...
Section 168 of Income Tax Act - Ad...
Section 169 of Income Tax Act - Ef...
Section 170 of Income Tax Act - Se...
Section 171 of Income Tax Act - Ma...
Section 172 of Income Tax Act - Re...
Section 173 of Income Tax Act - De...
Section 174 of Income Tax Act - Av...
Section 175 of Income Tax Act - Av...
Section 176 of Income Tax Act - Sp...
Section 177 of Income Tax Act - Li...
Section 178 of Income Tax Act - Ap...
Section 179 of Income Tax Act - Im...
Section 180 of Income Tax Act - Ar...
Section 181 of Income Tax Act - Co...
Section 182 of Income Tax Act - Tr...
Section 183 of Income Tax Act - Ap...
Section 184 of Income Tax Act - In...
Section 185 of Income Tax Act - Mo...
Section 186 of Income Tax Act - Mo...
Section 187 of Income Tax Act - Ac...
Section 188 of Income Tax Act - Mo...
Section 189 of Income Tax Act - In...
Section 190 of Income Tax Act - De...
Section 191 of Income Tax Act - Ta...
Section 192 of Income Tax Act - Ta...
Section 193 of Income Tax Act - Ta...
Section 194 of Income Tax Act - Ta...
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Section 200 of Income Tax Act - Ta...
Section 201 of Income Tax Act - Ta...
Section 202 of Income Tax Act - Ne...
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Section 204 of Income Tax Act - Ta...
Section 205 of Income Tax Act - Co...
Section 206 of Income Tax Act - Sp...
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Section 208 of Income Tax Act - Ta...
Section 209 of Income Tax Act - Ta...
Section 210 of Income Tax Act - Ta...
Section 211 of Income Tax Act - Ta...
Section 212 of Income Tax Act - In...
Section 213 of Income Tax Act - Sp...
Section 214 of Income Tax Act - Ta...
Section 215 of Income Tax Act - Ca...
Section 216 of Income Tax Act - Re...
Section 217 of Income Tax Act - Be...
Section 218 of Income Tax Act - Ch...
Section 219 of Income Tax Act - Co...
Section 220 of Income Tax Act - Fo...
Section 221 of Income Tax Act - Ta...
Section 222 of Income Tax Act - Ta...
Section 223 of Income Tax Act - Ta...
Section 224 of Income Tax Act - Ta...
Section 225 of Income Tax Act - In...
Section 226 of Income Tax Act - To...
Section 227 of Income Tax Act - Co...
Section 228 of Income Tax Act - Re...
Section 229 of Income Tax Act - De...
Section 230 of Income Tax Act - Ex...
Section 231 of Income Tax Act - Me...
Section 232 of Income Tax Act - Ce...
Section 233 of Income Tax Act - Am...
Section 234 of Income Tax Act - Av...
Section 235 of Income Tax Act - In...
Section 236 of Income Tax Act - In...
Section 237 of Income Tax Act - Ap...
Section 238 of Income Tax Act - Co...
Section 239 of Income Tax Act - In...
Section 240 of Income Tax Act - Ta...
Section 241 of Income Tax Act - Ju...
Section 242 of Income Tax Act - Ju...
Section 243 of Income Tax Act - Po...
Section 244 of Income Tax Act - Ch...
Section 245 of Income Tax Act - Fa...
Section 246 of Income Tax Act - Po...
Section 247 of Income Tax Act - Se...
Section 248 of Income Tax Act - Po...
Section 249 of Income Tax Act - Re...
Section 250 of Income Tax Act - Ap...
Section 251 of Income Tax Act - Co...
Section 252 of Income Tax Act - Po...
Section 253 of Income Tax Act - Po...
Section 254 of Income Tax Act - Po...
Section 255 of Income Tax Act - Po...
Section 256 of Income Tax Act - Po...
Section 257 of Income Tax Act - Pr...
Section 258 of Income Tax Act - Di...
Section 259 of Income Tax Act - Po...
Section 260 of Income Tax Act - Fa...
Section 261 of Income Tax Act - In...
Section 262 of Income Tax Act - Pe...
Section 263 of Income Tax Act - Re...
Section 264 of Income Tax Act - Sc...
Section 265 of Income Tax Act - Re...
Section 266 of Income Tax Act - Se...
Section 267 of Income Tax Act - Ta...
Section 268 of Income Tax Act - In...
Section 269 of Income Tax Act - Es...
Section 270 of Income Tax Act - As...
Section 271 of Income Tax Act - Be...
Section 272 of Income Tax Act - Po...
Section 273 of Income Tax Act - Fa...
Section 274 of Income Tax Act - Re...
Section 275 of Income Tax Act - Re...
Section 276 of Income Tax Act - Me...
Section 277 of Income Tax Act - Me...
Section 278 of Income Tax Act - Ta...
Section 279 of Income Tax Act - In...
Section 280 of Income Tax Act - Is...
Section 281 of Income Tax Act - Pr...
Section 282 of Income Tax Act - Ti...
Section 283 of Income Tax Act - Pr...
Section 284 of Income Tax Act - Sa...
Section 285 of Income Tax Act - O...
Section 286 of Income Tax Act - Ti...
Section 287 of Income Tax Act - Re...
Section 288 of Income Tax Act - Ot...
Section 289 of Income Tax Act - No...
Section 290 of Income Tax Act - Mo...
Section 291 of Income Tax Act - I...
Section 292 of Income Tax Act - As...
Section 293 of Income Tax Act - Co...
Section 294 of Income Tax Act - Pr...
Section 295 of Income Tax Act - Un...
Section 296 of Income Tax Act - Ti...
Section 297 of Income Tax Act - Ce...
Section 298 of Income Tax Act - Le...
Section 299 of Income Tax Act - Au...
Section 300 of Income Tax Act - Ap...
Section 301 of Income Tax Act - In...
Section 302 of Income Tax Act - Le...
Section 303 of Income Tax Act - Re...
Section 304 of Income Tax Act - Li...
Section 305 of Income Tax Act - Ri...
Section 306 of Income Tax Act - Wh...
Section 307 of Income Tax Act - Ch...
Section 308 of Income Tax Act - Ch...
Section 309 of Income Tax Act - Me...
Section 310 of Income Tax Act - Sh...
Section 311 of Income Tax Act - Ch...
Section 312 of Income Tax Act - Ex...
Section 313 of Income Tax Act - Su...
Section 314 of Income Tax Act - Ef...
Section 315 of Income Tax Act - As...
Section 316 of Income Tax Act - Sh...
Section 317 of Income Tax Act - As...
Section 318 of Income Tax Act - As...
Section 319 of Income Tax Act - As...
Section 320 of Income Tax Act - Di...
Section 321 of Income Tax Act - As...
Section 322 of Income Tax Act - Co...
Section 323 of Income Tax Act - Li...
Section 324 of Income Tax Act - Ch...
Section 325 of Income Tax Act - As...
Section 326 - Assessment when sect...
Section 327 - Change in constituti...
Section 328 - Succession of one fi...
Section 329 - Joint and several li...
Section 330 - Firm dissolved or bu...
Section 331 - Liability of partner...
Section 332 - Application for regi...
Section 333 - Switching over of re...
Section 334 - Tax on income of reg...
Section 335 - Regular income...
Section 336 - Taxable regular inco...
Section 337 - Specified income...
Section 338 - Income not to be inc...
Section 339 - Corpus donation...
Section 340 - Deemed corpus donati...
Section 341 - Application of incom...
Section 342 - Accumulated income...
Section 343 - Deemed accumulated i...
Section 344 - Business undertaking...
Section 345 - Restriction on comme...
Section 346 - Restriction on comme...
Section 347 - Books of account...
Section 348 - Audit...
Section 349 - Return of income...
Section 350 - Permitted modes of i...
Section 351 - Specified violation...
Section 352 - Tax on accreted inco...
Section 353 - Other violations...
Section 354 - Application for appr...
Section 355 - Interpretation...
Section 356 - Appealable orders be...
Section 357 - Appealable orders be...
Section 358 - Form of appeal and l...
Section 359 - Procedure in appeal...
Section 360 - Powers of Joint Comm...
Section 361 - Appellate Tribunal...
Section 362 - Appeals to Appellate...
Section 363 - Orders of Appellate ...
Section 364 - Procedure of Appella...
Section 365 - Appeal to High Court...
Section 366 - Case before High Cou...
Section 367 - Appeal to Supreme Co...
Section 368 - Hearing before Supre...
Section 369 - Tax to be paid irres...
Section 370 - Execution for costs ...
Section 371 - Amendment of assessm...
Section 372 - Exclusion of time ta...
Section 373 - Filing of appeal by ...
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Section 375 - Procedure when asses...
Section 376 - Procedure where an i...
Section 377 - Revision of orders p...
Section 378 - Revision of other or...
Section 379 - Dispute Resolution C...
Section 380 - Interpretation...
Section 381 - Board for Advance Ru...
Section 382 - Vacancies, etc, not ...
Section 383 - Application for adva...
Section 384 - Procedure on receipt...
Section 385 - Appellate authority ...
Section 386 - Advance ruling to be...
Section 387 - Powers of the Board ...
Section 388 - Procedure of Board f...
Section 389 - Appeal...
Section 390 - Deduction or collect...
Section 391 - Direct payment...
Section 392 - Salary and accumulat...
Section 393 - Tax to be deducted a...
Section 394 - Collection of tax at...
Section 395 - Certificates...
Section 396 - Tax deducted is inco...
Section 397 - Compliance and repor...
Section 398 - Consequences of fail...
Section 399 - Processing...
Section 400 - Power of Central Gov...
Section 401 - Bar against direct d...
Section 402 - Interpretation...
Section 403 - Liability for paymen...
Section 404 - Conditions of liabil...
Section 405 - Computation of advan...
Section 406 - Payment of advance t...
Section 407 - Payment of advance t...
Section 408 - Instalments of advan...
Section 409 - When assessee is dee...
Section 410 - Credit for advance t...
Section 411 - When tax payable and...
Section 412 - Penalty payable when...
Section 413 - Certificate by Tax R...
Section 414 - Tax Recovery Officer...
Section 415 - Stay of proceedings ...
Section 416 - Other modes of recov...
Section 417 - Recovery through Sta...
Section 418 - Recovery of tax in p...
Section 419 - Recovery of penaltie...
Section 420 - Tax clearance certif...
Section 421 of Income Tax Act - Re...
Section 422 of Income Tax Act - Re...
Section 423 of Income Tax Act - In...
Section 424 of Income Tax Act - In...
Section 425 of Income Tax Act - In...
Section 426 of Income Tax Act - In...
Section 427 of Income Tax Act - Fe...
Section 428 of Income Tax Act - Fe...
Section 429 of Income Tax Act - Fe...
Section 430 of Income Tax Act - Fe...
Section 431 of Income Tax Act - Re...
Section 432 of Income Tax Act - Pe...
Section 433 of Income Tax Act - Fo...
Section 434 of Income Tax Act - Re...
Section 435 of Income Tax Act - Re...
Section 436 of Income Tax Act - Co...
Section 437 of Income Tax Act - In...
Section 438 of Income Tax Act - Se...
Section 439 of Income Tax Act - Pe...
Section 440 of Income Tax Act - Im...
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Section 445 of Income Tax Act - Be...
Section 446 of Income Tax Act - Fa...
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Section 449 of Income Tax Act - Pe...
Section 450 of Income Tax Act - Pe...
Section 451 of Income Tax Act - Pe... Section 452 of Income Tax Act - Pe... Section 453 of Income Tax Act - Pe... Section 454 of Income Tax Act - Pe... Section 455 of Income Tax Act - Pe... Section 456 of Income Tax Act - Pe... Section 457 of Income Tax Act - Pe... Section 458 of Income Tax Act - Pe... Section 459 of Income Tax Act - Pe... Section 460 of Income Tax Act - Pe... Section 461 of Income Tax Act - Pe... Section 462 of Income Tax Act - Pe... Section 463 of Income Tax Act - Pe... Section 464 of Income Tax Act - Pe... Section 465 of Income Tax Act - Pe... Section 466 of Income Tax Act - Pe... Section 467 of Income Tax Act - Pe... Section 468 of Income Tax Act - Pe... Section 469 of Income Tax Act - Po... Section 470 of Income Tax Act - Pe... Section 471 of Income Tax Act - Pr... Section 472 of Income Tax Act - Ba... Section 473 of Income Tax Act - Co... Section 474 of Income Tax Act - Fa... Section 475 of Income Tax Act - Re... Section 476 of Income Tax Act - Fa... Section 477 of Income Tax Act - Fa... Section 478 of Income Tax Act - Wi... Section 479 of Income Tax Act - Fa... Section 480 of Income Tax Act - Fa... Section 481 of Income Tax Act - Fa... Section 482 of Income Tax Act - Fa... Section 483 of Income Tax Act - Fa... Section 484 of Income Tax Act - Ab... Section 485 of Income Tax Act - Pu... Section 486 of Income Tax Act - Pu... Section 487 of Income Tax Act - Of... Section 488 of Income Tax Act - Of... Section 489 of Income Tax Act - Pr... Section 490 of Income Tax Act - Pr... Section 491 of Income Tax Act - Pr... Section 492 of Income Tax Act - Ce... Section 493 of Income Tax Act - Pr... Section 494 of Income Tax Act - Di... Section 495 of Income Tax Act - Sp... Section 496 of Income Tax Act - Of... Section 497 of Income Tax Act - Tr... Section 498 of Income Tax Act - Ap... Section 499 of Income Tax Act - Ce... Section 500 of Income Tax Act - Pr... Section 501 of Income Tax Act - Se... Section 502 of Income Tax Act - Au... Section 502 of Income Tax Act - Au... Section 503 of Income Tax Act - Se... Section 504 of Income Tax Act - Se... Section 505 of Income Tax Act - Su... Section 506 of Income Tax Act - Fu... Section 507 of Income Tax Act - Su... Section 508 of Income Tax Act - Ob... Section 509 of Income Tax Act - Ob... Section 510 of Income Tax Act - An... Section 511 of Income Tax Act - Fu... Section 512 of Income Tax Act - Pu... Section 513 of Income Tax Act - Ap... Section 514 of Income Tax Act - Re... Section 515 of Income Tax Act - Ap... Section 516 of Income Tax Act - Ro... Section 517 of Income Tax Act - Re... Section 518 of Income Tax Act - In... Section 519 of Income Tax Act - Po... Section 520 of Income Tax Act - Co... Section 521 of Income Tax Act - Pr... Section 522 of Income Tax Act - Re... Section 523 of Income Tax Act - No... Section 524 of Income Tax Act - Pr... Section 525 of Income Tax Act - Au... Section 526 of Income Tax Act - Ba... Section 527 of Income Tax Act - Po... Section 528 of Income Tax Act - Po... Section 529 of Income Tax Act - Po... Section 530 of Income Tax Act - Ac... Section 531 of Income Tax Act - Po... Section 532 of Income Tax Act - Po... Section 533 of Income Tax Act - Po... Section 534 of Income Tax Act - La... Section 535 of Income Tax Act - Re... Section 536 of Income Tax Act - Re... SCHEDULE I of Income Tax Act - CON... SCHEDULE II of Income Tax Act - IN... SCHEDULE III of Income Tax Act - I... SCHEDULE IV of Income Tax Act - IN... SCHEDULE V of Income Tax Act - INC... SCHEDULE VI of Income Tax Act - IN... SCHEDULE VII of Income Tax Act - P... SCHEDULE VIII of Income Tax Act - ... SCHEDULE IX of Income Tax Act - DE... SCHEDULE X of Income Tax Act - DED... SCHEDULE XI of Income Tax Act... SCHEDULE XII of Income Tax Act... SCHEDULE XIII of Income Tax Act -... SCHEDULE XIV of Income Tax Act - L... SCHEDULE XV of Income Tax Act - DE... SCHEDULE XVI of Income Tax Act - P...Section 450 of Income Tax Act - Penalty for failure to comply with provisions of section 185
450. Penalty for failure to comply with provisions of section 185.
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If a person takes or accepts any loan or deposit or specified sum in contravention of the provisions of section 185, the Assessing Officer may impose on him, a penalty equal to the amount of the loan or deposit or specified sum so taken or accepted. |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263