• Section 1 of Income Tax Act - Short title, extent and commencement.
• Section 2 of Income Tax Act - Definitions
• Section 3 of Income Tax Act - Definition of “tax year”.
• Section 4 of Income Tax Act - Charge of income-tax
• Section 5 of Income Tax Act - Scope of total income
• Section 6 of Income Tax Act - Residence in India.
• Section 7 of Income Tax Act - Income deemed to be received and dividend deemed to be income in a tax year.
• Section 8 of Income Tax Act - Income on receipt of capital asset or stock-in-trade by specified person from specified entity
• Section 9 of Income Tax Act - Income deemed to accrue or arise in India
• Section 10 of Income Tax Act - Apportionment of income between spouses governed by Portuguese Civil Code
• Section 11 of Income tax Act - Incomes not included in total income
• Section 12 of Income Tax Act - Incomes not included in total income of political parties and electoral trusts
• Section 13 of Income Tax Act - Heads of income
• Section 14 of Income Tax Act - Income not forming part of total income and expenditure in relation to such income
• Section 15 of Income Tax Act - Salaries
• Section 16 of Income Tax Act - Income from salary
• Section 17 of Income Tax Act - Perquisite
• Section 18 of Income Tax Act - Profits in lieu of salary
• Section 19 of Income Tax Act - Deductions from salaries
• Section 20 of Income Tax Act - Income from house property
• Section 21 of Income Tax Act - Determination of annual value
• Section 22 of Income Tax Act - Deductions from income from house property
• Section 23 of Income Tax Act - Arrears of rent and unrealised rent received subsequently
• Section 24 of Income Tax Act - Property owned by co-owners
• Section 25 of Income Tax Act - Interpretation.
• Section 26 of Income Tax Act - Income under head “Profits and gains of business or profession”
• Section 27 of Income Tax Act - Manner of computing profits and gains of business or profession
• Section 28 of Income Tax Act - Rent, rates, taxes, repairs and insurance
• Section 29 of Income Tax Act - Deductions related to employee welfare
• Section 30 of Income Tax Act - Deduction on certain premium
• Section 31 of Income Tax Act - Deduction for bad debt and provision for bad and doubtful debt.
• Section 32 of Income Tax Act - Other deductions
• Section 33 of Income Tax Act - Deduction for depreciation
• Section 34 of Income Tax Act - General conditions for allowable deductions
• Section 35 of Income Tax Act - Amounts not deductible in certain circumstances
• Section 36 of Income Tax Act - Expenses or payments not deductible in certain circumstances
• Section 37 of Income Tax Act - Certain deductions allowed on actual payment basis only
• Section 38 of Income Tax Act - Certain sums deemed as profits and gains of business or profession
• Section 39 of Income Tax Act - Computation of actual cost
• Section 40 of Income Tax Act - Special provision for computation of cost of acquisition of certain assets
• Section 41 of Income Tax Act - Written down value of depreciable asset
• Section 42 of Income Tax Act - Capitalising impact of foreign exchange fluctuation
• Section 43 of Income Tax Act - Taxation of foreign exchange fluctuation
• Section 44 of Income Tax Act - Amortisation of certain preliminary expenses
• Section 45 of Income Tax Act - Expenditure on scientific research
• Section 46 of Income Tax Act - Capital expenditure of specified business
• Section 47 of Income Tax Act - Expenditure on agricultural extension project and skill development project
• Section 48 of Income Tax Act - Tea development account, coffee development account and rubber development account
• Section 49 of Income Tax Act - Site Restoration Fund
• Section 50 of Income Tax Act - Special provision in case of trade, profession or similar association
• Section 51 of Income Tax Act - Amortisation of expenditure for prospecting certain minerals
• Section 52 of Income Tax Act - Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc
• Section 53 of Income Tax Act - Full value of consideration for transfer of assets other than capital assets in certain cases
• Section 54 of Income Tax Act - Business of prospecting for mineral oils
• Section 55 of Income Tax Act - Insurance business
• Section 56 of Income Tax Act - Special provision in case of interest income of specified financial institutions
• Section 57 of Income Tax Act - Revenue recognition for construction and service contracts
• Section 58 of Income Tax Act - . Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents
• Section 59 of Income Tax Act - Computation of royalty and fee for technical services in hands of non-residents
• Section 60 of Income Tax Act - Deduction of head office expenditure in case of non-residents
• Section 61 of Income Tax Act - Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents
• Section 62 of Income Tax Act - Maintenance of books of account
• Section 63 of Income Tax Act - Tax audit
• Section 64 of Income Tax Act - Special provision for computing deductions in case of business reorganisation of co-operative banks
• Section 65 of Income Tax Act - Interpretation for purposes of section 64
• Section 66 of Income Tax Act - Interpretation
• Section 67 of Income Tax Act - Capital gains
• Section 69 of Income Tax Act - Capital gains on purchase by company of its own shares or other specified securities
• Section 70 of Income Tax Act - Transactions not regarded as transfer
• Section 71 of Income Tax Act - Withdrawal of exemption in certain cases
• Section 72 of Income Tax Act - Mode of computation of capital gains
• Section 73 of Income Tax Act - Cost with reference to certain modes of acquisition
• Section 74 of Income Tax Act - Special provision for computation of capital gains in case of depreciable assets
• Section 75 of Income Tax Act - Special provision for cost of acquisition in case of depreciable asset
• Section 76 of Income Tax Act - Special provision for computation of capital gains in case of Market Linked Debenture
• Section 77 of Income Tax Act - Special provision for computation of capital gains in case of slump sale
• Section 78 of Income Tax Act - Special provision for full value of consideration in certain cases
• Section 79 of Income Tax Act - Special provision for full value of consideration for transfer of share other than quoted share
• Section 80 of Income Tax Act - Fair market value deemed to be full value of consideration in certain cases
• Section 68 of Income Tax Act - Capital gains on distribution of assets by companies in liquidation.
• Section 81 of Income Tax Act - Advance money received
• Section 82 of Income Tax Act - Profit on sale of property used for residence
• Section 83 of Income Tax Act - Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases
• Section 84 of Income Tax Act - Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases
• Section 85 of Income Tax Act - Capital gains not to be charged on investment in certain bonds
• Section 86 of Income Tax Act - Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house
• Section 87 of Income Tax Act - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
• Section 88 of Income Tax Act - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
• Section 89 of Income Tax Act - Extension of time for acquiring new asset or depositing or investing amount of capital gains
• Section 90 of Income Tax Act - Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
• Section 91 of Income Tax Act - Reference to Valuation Officer
• Section 92 of Income Tax Act - Income from other sources
• Section 93 of Income Tax Act - Deductions
• Section 94 of Income Tax Act - Amounts not deductible
• Section 95 of Income Tax Act - Profits chargeable to tax
• Section 96 of Income Tax Act - Transfer of income without transfer of assets
• Section 97 of Income Tax Act - Chargeability of income in transfer of assets
• Section 98 of Income Tax Act - “Transfer” and “revocable transfer” defined
• Section 99 of Income Tax Act - Income of individual to include income of spouse, minor child etc
• Section 100 of Income Tax Act - Liability of person in respect of income included in income of another person
• Section 101 of Income Tax Act - Total income
• Section 102 of Income Tax Act - Unexplained credits
• Section 103 of Income Tax Act - Unexplained investment
• Section 104 of Income Tax Act - Unexplained asset
• Section 105 of Income Tax Act - Unexplained expenditure
• Section 106 of Income Tax Act - Amount borrowed or repaid through negotiable instrument, hundi, etc
• Section 107 of Income Tax Act - Charge of tax
• Section 108 of Income Tax Act - Set off of losses under same head of income
• Section 109 of Income Tax Act - Set off of losses under any other head of income
• Section 110 of Income Tax Act - Carry forward and set off of loss from house property
• Section 111 of Income Tax Act - Carry forward and set off of loss from Capital gains
• Section 112 of Income Tax Act - Carry forward and set off of business loss
• Section 113 of Income Tax Act - Set off and carry forward of losses computed in respect of speculation business
• Section 114 of Income Tax Act - Set off and carry forward of losses computed in respect of specified business
• Section 115 of Income Tax Act - Set off and carry forward of losses from specified activity
• Section 116 of Income Tax Act - Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger , etc
• Section 117 of Income Tax Act - Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
• Section 118 of Income Tax Act - Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks
• Section 119 of Income Tax Act - Carry forward and set off of losses not permissible in certain cases
• Section 120 of Income Tax Act - No set off of lossess against undisclosed income consequent to search, requisition and survey
• Section 121 of Income Tax Act - Submission of return for losses
• Section 122 of Income Tax Act - Deductions to be made in computing total income
• Section 123 of Income tax Act - Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc
• Section 124 of Income Tax Act - Deduction in respect of employer and assessee contribution to pension scheme of Central Government
• Section 125 of Income Tax Act - Deduction in respect of contribution to Agnipath Scheme
• Section 126 of Income Tax Act - Deduction in respect of health insurance premia
• Section 127 of Income Tax Act - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
• Section 128 of Income Tax Act - Deduction in respect of medical treatment, etc
• Section 129 of Income Tax Act - Deduction in respect of interest on loan taken for higher education
• Section 130 of Income Tax Act - Deduction in respect of interest on loan taken for residential house property
• Section 131 of Income Tax Act - Deduction in respect of interest on loan taken for certain house property
• Section 132 of Income Tax Act - Deduction in respect of purchase of electric vehicle
• Section 133 of Income Tax Act - Deduction in respect of donations to certain funds, charitable institutions, etc
• Section 134 of Income Tax Act - Deductions in respect of rents paid
• Section 135 of Income Tax Act - Deduction in respect of certain donations for scientific research or rural development
• Section 136 of Income Tax Act - Deduction in respect of contributions given by companies to political parties
• Section 137 of Income Tax Act - Deduction in respect of contributions given by any person to political parties
• Section 138 of Income Tax Act - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
• Section 139 of Income Tax Act - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
• Section 140 of Income Tax Act - Special provision in respect of specified business
• Section 141 of Income Tax Act - Deduction in respect of profits and gains from certain industrial undertakings
• Section 142 of Income Tax Act - Deductions in respect of profits and gains from housing projects
• Section 143 of Income Tax Act - Special provisions in respect of certain undertakings in North-Eastern States
• Section 144 of Income Tax Act - Special provisions in respect of newly established Units in Special Economic Zones
• "Section 145 of Income Tax Act - Deduction for businesses engaged in collecting and processing of bio-degradable waste"
• "Section 145 of Income Tax Act - Deduction for businesses engaged in collecting and processing of bio-degradable waste"
• Section 146 of Income Tax Act - Deduction in respect of additional employee cost
• Section 147 of Income Tax Act - Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
• Section 148 of Income Tax Act - Deduction in respect of certain inter-corporate dividends
• Section 149 of Income Tax Act - Deduction in respect of income of co-operative societies
• Section 150 of Income Tax Act - Interpretation for purposes of section 149
• Section 151 of Income Tax Act - Deduction in respect of royalty income, etc, of authors of certain books other than text-books
• Section 152 of Income Tax Act - Deduction in respect of royalty on patents
• Section 153 of Income Tax Act - Deduction for interest on deposits
• Section 154 of Income Tax Act - Deduction in case of a person with disability
• Section 155 of Income Tax Act - Rebate to be allowed in computing income-tax
• Section 156 of Income Tax Act - Rebate of income-tax in case of certain individuals
• Section 157 of Income Tax Act - Relief when salary, etc, is paid in arrears or in advance
• Section 158 of Income Tax Act - Relief from taxation in income from retirement benefit account maintained in a notified country
• Section 159 of Income Tax Act - Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
• Section 160 of Income Tax Act - Countries with which no agreement exists
• Section 161 of Income Tax Act - Computation of income from international transaction and specified domestic transaction having regard to arm’s length price
• Section 162 of Income Tax Act - Meaning of associated enterprise
• Section 163 of Income Tax Act - Meaning of international transaction
• Section 164 of Income Tax Act - Meaning of specified domestic transaction
• Section 165 of Income Tax Act - Determination of arm’s length price
• Section 166 of Income Tax Act - Reference to Transfer Pricing Officer
• Section 167 of Income Tax Act - Power of Board to make safe harbour rules
• Section 168 of Income Tax Act - Advance pricing agreement
• Section 169 of Income Tax Act - Effect to advance pricing agreement
• Section 170 of Income Tax Act - Secondary adjustment in certain cases
• Section 171 of Income Tax Act - Maintenance, keeping and furnishing of information and document by certain persons
• Section 172 of Income Tax Act - Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
• Section 173 of Income Tax Act - Definitions of certain terms relevant to determination of arm’s length price, etc
• Section 174 of Income Tax Act - Avoidance of income-tax by transactions resulting in transfer of income to non-residents
• Section 175 of Income Tax Act - Avoidance of tax by certain transactions in securities
• Section 176 of Income Tax Act - Special measures in respect of transactions with persons located in notified jurisdictional area
• Section 177 of Income Tax Act - Limitation on interest deduction in certain cases
• Section 178 of Income Tax Act - Applicability of General Anti-Avoidance Rule
• Section 179 of Income Tax Act - Impermissible avoidance arrangement
• Section 180 of Income Tax Act - Arrangement to lack commercial substance
• Section 181 of Income Tax Act - Consequences of impermissible avoidance arrangement
• Section 182 of Income Tax Act - Treatment of connected person and accommodating party
• Section 183 of Income Tax Act - Application of this Chapter
• Section 184 of Income Tax Act - Interpretation
• Section 185 of Income Tax Act - Mode of taking or accepting certain loans, deposits and specified sum
• Section 186 of Income Tax Act - Mode of undertaking transactions
• Section 187 of Income Tax Act - Acceptance of payment through prescribed electronic modes
• Section 188 of Income Tax Act - Mode of repayment of certain loans or deposits or specified advances
• Section 189 of Income Tax Act - Interpretation
• Section 190 of Income Tax Act - Determination of tax where total income includes income on which no tax is payable
• Section 191 of Income Tax Act - Tax on accumulated balance of recognised provident fund
• Section 192 of Income Tax Act - Tax in case of block assessment of search cases
• Section 193 of Income Tax Act - Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
• Section 194 of Income Tax Act - Tax on certain incomes
• Section 195 of Income Tax Act - Tax on income referred to in sections 102 to 106
• Section 196 of Income Tax Act - Tax on short-term capital gains in certain cases
• Section 197 of Income Tax Act - Tax on long-term capital gains
• Section 198 of Income Tax Act - Tax on long- term capital gains in certain cases
• Section 199 of Income Tax Act - Tax on income of certain manufacturing domestic companies
• Section 200 of Income Tax Act - Tax on income of certain domestic companies
• Section 201 of Income Tax Act - Tax on income of new manufacturing domestic companies
• Section 202 of Income Tax Act - New tax regime for individuals, Hindu undivided family and others
• Section 203 of Income Tax Act - Tax on income of certain resident co- operative societies
• Section 204 of Income Tax Act - Tax on income of certain new manufacturing co-operative societies
• Section 205 of Income Tax Act - Conditions for tax on income of certain companies and co-operative societies
• Section 206 of Income Tax Act - Special provision for minimum alternate tax and alternate minimum tax
• Section 207 of Income Tax Act - Tax on dividends, royalty and fees for technical service in case of foreign companies
• Section 208 of Income Tax Act - Tax on income from units purchased in foreign currency or capital gains arising from their transfer
• Section 209 of Income Tax Act - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from heir transfer
• Section 210 of Income Tax Act - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
• Section 211 of Income Tax Act - Tax on nonresident sportsmen or sports associations
• Section 212 of Income Tax Act - Interpretation
• Section 213 of Income Tax Act - Special provision for computation of total income of non-residents
• Section 214 of Income Tax Act - Tax on investment income and long-term capital gains
• Section 215 of Income Tax Act - Capital gains on transfer of foreign exchange assets not to be charged in certain cases
• Section 216 of Income Tax Act - Return of income not to be furnished in certain cases
• Section 217 of Income Tax Act - Benefit under Chapter to be available in certain cases even after assessee becomes resident
• Section 218 of Income Tax Act - Chapter not to apply if the assessee so chooses
• Section 219 of Income Tax Act - Conversion of an Indian branch of foreign company into subsidiary Indian company
• Section 220 of Income Tax Act - Foreign company said to be resident in India
• Section 221 of Income Tax Act - Tax on income from securitisation trusts
• Section 222 of Income Tax Act - Tax on income in case of venture capital undertakings
• Section 223 of Income Tax Act - Tax on income of unit holder and business trust
• Section 224 of Income Tax Act - Tax on income of investment fund and its unit holders
• Section 225 of Income Tax Act - Income from business of operating qualifying ships
• Section 226 of Income Tax Act - Tonnage tax scheme
• Section 227 of Income Tax Act - Computation of tonnage income
• Section 228 of Income Tax Act - Relevant shipping income and exclusion from book profit
• Section 229 of Income Tax Act - Depreciation and gains relating to tonnage tax assets
• Section 230 of Income Tax Act - Exclusion of deduction, loss, set off, etc
• Section 231 of Income Tax Act - Method of opting of tonnage tax scheme and validity
• Section 232 of Income Tax Act - Certain conditions for applicability of tonnage tax scheme
• Section 233 of Income Tax Act - Amalgamation and demerger
• Section 234 of Income Tax Act - Avoidance of tax and exclusion from tonnage tax scheme
• Section 235 of Income Tax Act - Interpretation
• Section 236 of Income Tax Act - Income-tax authorities
• Section 237 of Income Tax Act - Appointment of income-tax authorities
• Section 238 of Income Tax Act - Control of income-tax authorities
• Section 239 of Income Tax Act - Instructions to subordinate authorities
• Section 240 of Income Tax Act - Taxpayer’s Charter
• Section 241 of Income Tax Act - Jurisdiction of income-tax authorities
• Section 242 of Income Tax Act - Jurisdiction of Assessing Officers
• Section 243 of Income Tax Act - Power to transfer cases
• Section 244 of Income Tax Act - Change of incumbent of an office
• Section 245 of Income Tax Act - Faceless jurisdiction of income-tax authorities
• Section 246 of Income Tax Act - Power regarding discovery, production of evidence, etc
• Section 247 of Income Tax Act - Search and seizure
• Section 248 of Income Tax Act - Powers to requisition
• Section 249 of Income Tax Act - Reasons not to be disclosed
• Section 250 of Income Tax Act - Application of seized or requisitioned assets
• Section 251 of Income Tax Act - Copying, extraction, retention and release of books of account and documents seized or requisitioned
• Section 252 of Income Tax Act - Power to call for information
• Section 253 of Income Tax Act - Powers of survey
• Section 254 of Income Tax Act - Power to collect certain information
• Section 255 of Income Tax Act - Power to inspect registers of companies
• Section 256 of Income Tax Act - Power of certain income-tax authorities
• Section 257 of Income Tax Act - Proceedings before income-tax authorities to be judicial proceedings
• Section 258 of Income Tax Act - Disclosure of information relating to assessees
• Section 259 of Income Tax Act - Power to call for information by prescribed income-tax authority
• Section 260 of Income Tax Act - Faceless collection of information
• Section 261 of Income Tax Act - Interpretation
• Section 262 of Income Tax Act - Permanent Account Number
• Section 263 of Income Tax Act - Return of income
• Section 264 of Income Tax Act - Scheme for submission of returns through tax return preparers
• Section 265 of Income Tax Act - Return by whom to be verified
• Section 266 of Income Tax Act - Self-assessment
• Section 267 of Income Tax Act - Tax on updated return
• Section 268 of Income Tax Act - Inquiry before assessment
• Section 269 of Income Tax Act - Estimation of value of assets by Valuation Officer
• Section 270 of Income Tax Act - Assessment
• Section 271 of Income Tax Act - Best judgment assessment
• Section 272 of Income Tax Act - Power of Joint Commissioner to issue directions in certain cases
• Section 273 of Income Tax Act - Faceless Assessment
• Section 274 of Income Tax Act - Reference to Principal Commissioner or Commissioner in certain cases
• Section 275 of Income Tax Act - Reference to Dispute Resolution Panel
• Section 276 of Income Tax Act - Method of accounting
• Section 277 of Income Tax Act - Method of accounting in certain cases
• Section 278 of Income Tax Act - Taxability of certain income
• Section 279 of Income Tax Act - Income escaping assessment
• Section 280 of Income Tax Act - Issue of notice where income has escaped assessment
• Section 281 of Income Tax Act - Procedure before issuance of notice under section 280
• Section 282 of Income Tax Act - Time limit for notices under sections 280 and 281
• Section 283 of Income Tax Act - Provision for cases where assessment is in pursuance of an order on appeal, etc
• Section 284 of Income Tax Act - Sanction for issue of notice
• Section 285 of Income Tax Act - Other Provision
• Section 286 of Income Tax Act - Time limit for completion of assessment, reassessment and recomputation
• Section 287 of Income Tax Act - Rectification of mistake
• Section 288 of Income Tax Act - Other Amendments
• Section 289 of Income Tax Act - Notice of demand
• Section 290 of Income Tax Act - Modification and revision of notice in certain cases
• Section 291 of Income Tax Act - Intimation of loss
• Section 292 of Income Tax Act - Assessment of total undisclosed income as a result of search
• Section 293 of Income Tax Act - Computation of total undisclosed income of block period
• Section 294 of Income Tax Act - Procedure for block assessment
• Section 295 of Income Tax Act - Undisclosed income of any other person
• Section 296 of Income Tax Act - Time-limit for completion of block assessment
• Section 297 of Income Tax Act - Certain interests and penalties not to be levied or imposed
• Section 298 of Income Tax Act - Levy of interest and penalty in certain in cases
• Section 299 of Income Tax Act - Authority competent to make assessment of block period
• Section 300 of Income Tax Act - Application of other provisions of Act.
• Section 301 of Income Tax Act - Interpretation
• Section 302 of Income Tax Act - Legal representative
• Section 303 of Income Tax Act - Representative assessee
• Section 304 of Income Tax Act - Liability of representative assessee
• Section 305 of Income Tax Act - Right of representative assessee to recover tax paid
• Section 306 of Income Tax Act - Who may be regarded as agent
• Section 307 of Income Tax Act - Charge of tax where share of beneficiaries unknown
• Section 308 of Income Tax Act - Charge of tax in case of oral trust
• Section 309 of Income Tax Act - Method of computing a member’s share in income of association of ersons or body of individuals
• Section 310 of Income Tax Act - Share of member of association of persons or body of individuals in income of association or body
• Section 311 of Income Tax Act - Charge of tax where shares of members in association of persons or body of individuals unknown, etc
• Section 312 of Income Tax Act - Executor
• Section 313 of Income Tax Act - Succession to business or profession otherwise than on death
• Section 314 of Income Tax Act - Effect of order of tribunal or court in respect of business reorganisation
• Section 315 of Income Tax Act - Assessment after partition of Hindu undivided family
• Section 316 of Income Tax Act - Shipping business of non-residents
• Section 317 of Income Tax Act - Assessment of persons leaving India
• Section 318 of Income Tax Act - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
• Section 319 of Income Tax Act - Assessment of persons likely to transfer property to avoid tax
• Section 320 of Income Tax Act - Discontinued business
• Section 321 of Income Tax Act - Association dissolved or business discontinued
• Section 322 of Income Tax Act - Company in liquidation
• Section 323 of Income Tax Act - Liability of directors of private company
• Section 324 of Income Tax Act - Charge of tax in case of a firm
• Section 325 of Income Tax Act - Assessment as a firm Assessment
• Section 326 - Assessment when section 325 not complied with
• Section 327 - Change in constitution of a firm
• Section 328 - Succession of one firm by another firm
• Section 329 - Joint and several liability of partners for tax payable by firm
• Section 330 - Firm dissolved or business discontinued
• Section 331 - Liability of partners of limited liability partnership in liquidation
• Section 332 - Application for registration
• Section 333 - Switching over of regimes
• Section 334 - Tax on income of registered non-profit organisation
• Section 335 - Regular income
• Section 336 - Taxable regular income
• Section 337 - Specified income
• Section 338 - Income not to be included in regular income
• Section 339 - Corpus donation
• Section 340 - Deemed corpus donation
• Section 341 - Application of income
• Section 342 - Accumulated income
• Section 343 - Deemed accumulated income
• Section 344 - Business undertaking held as property
• Section 345 - Restriction on commercial activities by a registered non-profit rganisation
• Section 346 - Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
• Section 347 - Books of account
• Section 348 - Audit
• Section 349 - Return of income
• Section 350 - Permitted modes of investment
• Section 351 - Specified violation
• Section 352 - Tax on accreted income
• Section 353 - Other violations
• Section 354 - Application for approval for purpose of section 133(1)(b)(ii)
• Section 355 - Interpretation
• Section 356 - Appealable orders before Joint Commissioner (Appeals)
• Section 357 - Appealable orders before Commissioner (Appeals)
• Section 358 - Form of appeal and limitation
• Section 359 - Procedure in appeal
• Section 360 - Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
• Section 361 - Appellate Tribunal
• Section 362 - Appeals to Appellate Tribunal
• Section 363 - Orders of Appellate Tribunal
• Section 364 - Procedure of Appellate Tribunal
• Section 365 - Appeal to High Court
• Section 366 - Case before High Court to be heard by not less than two Judges
• Section 367 - Appeal to Supreme Court
• Section 368 - Hearing before Supreme Court
• Section 369 - Tax to be paid irrespective of appeal, etc
• Section 370 - Execution for costs awarded by Supreme Court
• Section 371 - Amendment of assessment on appeal
• Section 372 - Exclusion of time taken for copy
• Section 373 - Filing of appeal by income-tax authority
• Section 374 - Interpretation of “High Court”
• Section 375 - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
• Section 376 - Procedure where an identical question of law is pending before High Courts or Supreme Court
• Section 377 - Revision of orders prejudicial to revenue
• Section 378 - Revision of other orders
• Section 379 - Dispute Resolution Committee
• Section 380 - Interpretation
• Section 381 - Board for Advance Rulings
• Section 382 - Vacancies, etc, not to invalidate proceedings
• Section 383 - Application for advance ruling
• Section 384 - Procedure on receipt of application
• Section 385 - Appellate authority not to proceed in certain cases
• Section 386 - Advance ruling to be void in certain circumstances
• Section 387 - Powers of the Board for Advance Rulings
• Section 388 - Procedure of Board for Advance Rulings
• Section 389 - Appeal
• Section 390 - Deduction or collection at source and advance payment
• Section 391 - Direct payment
• Section 392 - Salary and accumulated balance due to an employee
• Section 393 - Tax to be deducted at source
• Section 394 - Collection of tax at source
• Section 395 - Certificates
• Section 396 - Tax deducted is income received
• Section 397 - Compliance and reporting
• Section 398 - Consequences of failure to deduct or pay or, collect or pay
• Section 399 - Processing
• Section 400 - Power of Central Government to relax provisions of this Chapter
• Section 401 - Bar against direct demand on assessee
• Section 402 - Interpretation
• Section 403 - Liability for payment of advance tax
• Section 404 - Conditions of liability to pay advance tax
• Section 405 - Computation of advance tax
• Section 406 - Payment of advance tax by assessee on his own accord
• Section 407 - Payment of advance tax by assessee in pursuance of order of Assessing Officer
• Section 408 - Instalments of advance tax and due dates
• Section 409 - When assessee is deemed to be in default
• Section 410 - Credit for advance tax
• Section 411 - When tax payable and when assessee deemed in default
• Section 412 - Penalty payable when tax in default
• Section 413 - Certificate by Tax Recovery Officer and validity thereof
• Section 414 - Tax Recovery Officer by whom recovery is to be effected
• Section 415 - Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
• Section 416 - Other modes of recovery
• Section 417 - Recovery through State Government
• Section 418 - Recovery of tax in pursuance of agreements with foreign countries
• Section 419 - Recovery of penalties, fine, interest and other sums
• Section 420 - Tax clearance certificate
• Section 421 of Income Tax Act - Recovery by suit or under other law not affected
• Section 422 of Income Tax Act - Recovery of tax arrear in respect of non-resident from his assets
• Section 423 of Income Tax Act - Interest for defaults in furnishing return of income
• Section 424 of Income Tax Act - Interest for defaults in payment of advance tax
• Section 425 of Income Tax Act - Interest for deferment of advance tax
• Section 426 of Income Tax Act - Interest on excess refund
• Section 427 of Income Tax Act - Fee for default in furnishing statements
• Section 428 of Income Tax Act - Fee for default in furnishing return of income
• Section 429 of Income Tax Act - Fee for default relating to statement or certificate
• Section 430 of Income Tax Act - Fee for default relating to intimation of Aadhaar number
• Section 431 of Income Tax Act - Refunds
• Section 432 of Income Tax Act - Person entitled to claim refund in certain special cases
• Section 433 of Income Tax Act - Form of claim for refund and limitation
• Section 434 of Income Tax Act - Refund for denying liability to deduct tax in cases
• Section 435 of Income Tax Act - Refund on appeal, etc
• Section 436 of Income Tax Act - Correctness of assessment not to be questioned
• Section 437 of Income Tax Act - Interest on refunds
• Section 438 of Income Tax Act - Set off and withholding of refunds in certain cases
• Section 439 of Income Tax Act - Penalty for under-reporting and misreporting of income
• Section 440 of Income Tax Act - Immunity from imposition of penalty, etc
• Section 441 of Income Tax Act - Failure to keep, maintain or retain books of account, documents, etc
• Section 442 of Income Tax Act - Penalty for failure to keep and maintain information and document, etc, in respect of certain transactions
• Section 443 of Income Tax Act - Penalty in respect of certain income
• Section 444 of Income Tax Act - Penalty for false entry, etc, in books of account
• Section 445 of Income Tax Act - Benefits to related persons
• Section 446 of Income Tax Act - Failure to get accounts audited
• Section 447 of Income Tax Act - Penalty for failure to furnish report under section 172
• Section 448 of Income Tax Act - Penalty for failure to deduct tax at source`
• Section 449 of Income Tax Act - Penalty for failure to collect tax at source
• Section 450 of Income Tax Act - Penalty for failure to comply with provisions of section 185
• Section 451 of Income Tax Act - Penalty for failure to comply with provisions of section 186
• Section 452 of Income Tax Act - Penalty for failure to comply with provisions of section 187
• Section 453 of Income Tax Act - Penalty for failure to comply with provisions of section 188
• Section 454 of Income Tax Act - Penalty for failure to furnish statement of financial transaction or reportable account
• Section 455 of Income Tax Act - Penalty for furnishing inaccurate statement of financial transaction or reportable account
• Section 456 of Income Tax Act - Penalty for failure to furnish statement or information or document by an eligible investment fund
• Section 457 of Income Tax Act - Penalty for failure to furnish information or document under section 171
• Section 458 of Income Tax Act - Penalty for failure to furnish information or document under section 506
• Section 459 of Income Tax Act - Penalty for failure to furnish report or for furnishing inaccurate report under section 511
• Section 460 of Income Tax Act - Penalty for failure to submit statement under section 505
• Section 461 of Income Tax Act - Penalty for failure to furnish statements, etc
• Section 462 of Income Tax Act - Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d)
• Section 463 of Income Tax Act - Penalty for furnishing incorrect information in reports or certificates
• Section 464 of Income Tax Act - Penalty for failure to furnish statements, etc
• Section 465 of Income Tax Act - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
• Section 466 of Income Tax Act - Penalty for failure to comply with the provisions of section 254
• Section 467 of Income Tax Act - Penalty for failure to comply with the provisions of section 262
• Section 468 of Income Tax Act - Penalty for failure to comply with the provisions of section 397
• Section 469 of Income Tax Act - Power to reduce or waive penalty, etc, in certain cases
• Section 470 of Income Tax Act - Penalty not to be imposed in certain cases
• Section 471 of Income Tax Act - Procedure
• Section 472 of Income Tax Act - Bar of limitation for imposing penalties
• Section 473 of Income Tax Act - Contravention of order made under section 247
• Section 474 of Income Tax Act - Failure to comply with section 247(1)(ii)
• Section 475 of Income Tax Act - Removal, concealment, transfer or delivery of property to prevent tax recovery
• Section 476 of Income Tax Act - Failure to pay tax to credit of Central Government under Chapter XIX-B
• Section 477 of Income Tax Act - Failure to pay tax collected at source
• Section 478 of Income Tax Act - Wilful attempt to evade tax, etc
• Section 479 of Income Tax Act - Failure to furnish returns of income
• Section 480 of Income Tax Act - Failure to furnish return of income in search cases
• Section 481 of Income Tax Act - Failure to produce accounts and documents
• Section 482 of Income Tax Act - False statement in verification, etc
• Section 483 of Income Tax Act - Falsification of books of account or document, etc
• Section 484 of Income Tax Act - Abetment of false return, etc
• Section 485 of Income Tax Act - Punishment for second and subsequent offences
• Section 486 of Income Tax Act - Punishment not to be imposed in certain cases
• Section 487 of Income Tax Act - Offences by companies
• Section 488 of Income Tax Act - Offences by Hindu undivided family
• Section 489 of Income Tax Act - Presumption as to assets, books of account, etc, in certain cases
• Section 490 of Income Tax Act - Presumption as to culpable mental state
• Section 491 of Income Tax Act - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
• Section 492 of Income Tax Act - Certain offences to be noncognizable
• Section 493 of Income Tax Act - Proof of entries in records or documents
• Section 494 of Income Tax Act - Disclosure of particulars by public servants
• Section 495 of Income Tax Act - Special Courts
• Section 496 of Income Tax Act - Offences triable by Special Court
• Section 497 of Income Tax Act - Trial of offences as summons case
• Section 498 of Income Tax Act - Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
• Section 499 of Income Tax Act - Certain transfers to be void
• Section 500 of Income Tax Act - Provisional Battachment to protect revenue in certain cases
• Section 501 of Income Tax Act - Service of notice, generally
• Section 502 of Income Tax Act - Authentication of notices and other documents
• Section 502 of Income Tax Act - Authentication of notices and other documents
• Section 503 of Income Tax Act - Service of notice when family is disrupted or firm etc, is dissolved
• Section 504 of Income Tax Act - Service of notice in case of discontinued business
• Section 505 of Income Tax Act - Submission of statement by a non-resident having liaison office
• Section 506 of Income Tax Act - Furnishing of information or documents by an Indian concern in certain cases
• Section 507 of Income Tax Act - Submission of statements by producers of cinematograph films or persons engaged in specified activity
• Section 508 of Income Tax Act - Obligation to furnish statement of financial transaction or reportable account
• Section 509 of Income Tax Act - Obligation to furnish information on transaction of crypto- asset
• Section 510 of Income Tax Act - Annual information statement
• Section 511 of Income Tax Act - Furnishing of report in respect of international group
• Section 512 of Income Tax Act - Publication of information respecting assessees in certain cases
• Section 513 of Income Tax Act - Appearance by registered valuer in certain matters
• Section 514 of Income Tax Act - Registration of valuers
• Section 515 of Income Tax Act - Appearance by authorised representative
• Section 516 of Income Tax Act - Rounding off of amount of total income, or amount payable or refundable
• Section 517 of Income Tax Act - Receipt to be given
• Section 518 of Income Tax Act - Indemnity
• Section 519 of Income Tax Act - Power to tender immunity from prosecution
• Section 520 of Income Tax Act - Cognizance of offences
• Section 521 of Income Tax Act - Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
• Section 522 of Income Tax Act - Return of income, etc, not to be invalid on certain grounds
• Section 523 of Income Tax Act - Notice deemed to be valid in certain circumstances
• Section 524 of Income Tax Act - Presumption as to assets, books of account, etc
• Section 525 of Income Tax Act - Authorisation and assessment in case of search or requisition
• Section 526 of Income Tax Act - Bar of suits in civil courts
• Section 527 of Income Tax Act - Power to make exemption, etc, in relation to participation in business of prospecting for, extraction, etc, of mineral oils
• Section 528 of Income Tax Act - Power of Central Government or Board to condone delays in obtaining approval
• Section 529 of Income Tax Act - Power to withdraw approval
• Section 530 of Income Tax Act - Act to have effect pending legislative provision for charge of tax
• Section 531 of Income Tax Act - Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
• Section 532 of Income Tax Act - Power to frame schemes
• Section 533 of Income Tax Act - Power to make rules
• Section 534 of Income Tax Act - Laying before Parliament
• Section 535 of Income Tax Act - Removal of difficulties
• Section 536 of Income Tax Act - Repeal and savings
• SCHEDULE I of Income Tax Act - CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
• SCHEDULE II of Income Tax Act - INCOME NOT TO BE INCLUDED IN TOTAL INCOME
• SCHEDULE III of Income Tax Act - INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
• SCHEDULE IV of Income Tax Act - INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
• SCHEDULE V of Income Tax Act - INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
• SCHEDULE VI of Income Tax Act - INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
• SCHEDULE VII of Income Tax Act - PERSONS EXEMPT FROM TAX
• SCHEDULE VIII of Income Tax Act - INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS
• SCHEDULE IX of Income Tax Act - DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION
• SCHEDULE X of Income Tax Act - DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
• SCHEDULE XI of Income Tax Act
• SCHEDULE XII of Income Tax Act
• SCHEDULE XIII of Income Tax Act - LIST OF ARTICLES OR THINGS
• SCHEDULE XIV of Income Tax Act - LIFE INSURANCE BUSINESS, OTHER INSURANCE BUSINESS, OTHER PROVISIONS
• SCHEDULE XV of Income Tax Act - DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION SCHEDULE XV TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
• SCHEDULE XVI of Income Tax Act - PERMITTED MODES OF INVESTMENT OR DEPOSITS