Income Tax Act 1961 → Income Tax Act 2025
Old and new section mapping
The Income Tax Act 2025 replaces the Income Tax Act 1961 from Tax Year 2026-27, and almost every provision has a new number. Find the 2025 equivalent of any 1961 section, or look up what a 2025 section used to be. Search by old number (“80C”), new number (“123”) or a word from the heading (“depreciation”). Where one new section consolidates several old ones, all of them are listed.
- sections in force, with official headings
- 535
- sections in force, with official headings
Showing 537 of 537 entries
| 1961 Act | 2025 Act | Section heading | Category |
|---|---|---|---|
| Sec. 1 | Sec. 1 | Short title, extent and commencement | PreliminaryCh. I |
| Sec. 2 | Sec. 2 | Definitions | PreliminaryCh. I |
| Sec. 3 | Sec. 3 | Definition of “tax year” | PreliminaryCh. I |
| Sec. 4 | Sec. 4 | Charge of income-tax | Basis of ChargeCh. II |
| Sec. 5 | Sec. 5 | Scope of total income | Basis of ChargeCh. II |
| Sec. 6 | Sec. 6 | Residence in India | Basis of ChargeCh. II |
| Sec. 7, 8 | Sec. 7 | Income deemed to be received and dividend deemed to be income in a tax year | Basis of ChargeCh. II |
| Sec. 9B | Sec. 8 | Income on receipt of capital asset or stock-in-trade by specified person from specified entity | Basis of ChargeCh. II |
| Sec. 9, 9A | Sec. 9 | Income deemed to accrue or arise in India (read with Schedule I) | Basis of ChargeCh. II |
| Sec. 5A | Sec. 10 | Apportionment of income between spouses governed by Portuguese Civil Code | Basis of ChargeCh. II |
| Sec. 10 | Sec. 11 | Incomes not included in total income (read with Schedules II to VII) | Incomes ExcludedCh. III-A |
| Sec. 13A, 13B | Sec. 12 | Incomes not included in total income of political parties and electoral trusts (read with Schedule VIII) | Incomes ExcludedCh. III-B |
| Sec. 14 | Sec. 13 | Heads of income | Heads of IncomeCh. IV-A |
| Sec. 14A | Sec. 14 | Income not forming part of total income and expenditure in relation to such income | Heads of IncomeCh. IV-A |
| Sec. 15 | Sec. 15 | Salaries | SalariesCh. IV-B |
| Sec. 17 | Sec. 16 | Income from salary | SalariesCh. IV-B |
| Sec. 17 | Sec. 17 | Perquisite | SalariesCh. IV-B |
| Sec. 17 | Sec. 18 | Profits in lieu of salary | SalariesCh. IV-B |
| Sec. 10(10), 10(10A), 10(10AA), 10(10B), 10(10C), 16 | Sec. 19 | Deductions from salaries | SalariesCh. IV-B |
| Sec. 22 | Sec. 20 | Income from house property | House PropertyCh. IV-C |
| Sec. 23, 27 | Sec. 21 | Determination of annual value | House PropertyCh. IV-C |
| Sec. 24, 25 | Sec. 22 | Deductions from income from house property | House PropertyCh. IV-C |
| Sec. 25A | Sec. 23 | Arrears of rent and unrealised rent received subsequently | House PropertyCh. IV-C |
| Sec. 26 | Sec. 24 | Property owned by co-owners | House PropertyCh. IV-C |
| Sec. 27 | Sec. 25 | Interpretation | House PropertyCh. IV-C |
| Sec. 28 | Sec. 26 | Income under head “Profits and gains of business or profession” | Business & ProfessionCh. IV-D |
| Sec. 29 | Sec. 27 | Manner of computing profits and gains of business or profession | Business & ProfessionCh. IV-D |
| Sec. 30, 31, 38 | Sec. 28 | Rent, rates, taxes, repairs and insurance | Business & ProfessionCh. IV-D |
| Sec. 36, 40A | Sec. 29 | Deductions related to employee welfare | Business & ProfessionCh. IV-D |
| Sec. 36 | Sec. 30 | Deduction on certain premium | Business & ProfessionCh. IV-D |
| Sec. 36 | Sec. 31 | Deduction for bad debt and provision for bad and doubtful debt | Business & ProfessionCh. IV-D |
| Sec. 36 | Sec. 32 | Other deductions | Business & ProfessionCh. IV-D |
| Sec. 32, 38 | Sec. 33 | Deduction for depreciation | Business & ProfessionCh. IV-D |
| Sec. 37 | Sec. 34 | General conditions for allowable deductions | Business & ProfessionCh. IV-D |
| Sec. 40 | Sec. 35 | Amounts not deductible in certain circumstances | Business & ProfessionCh. IV-D |
| Sec. 40A | Sec. 36 | Expenses or payments not deductible in certain circumstances | Business & ProfessionCh. IV-D |
| Sec. 43B | Sec. 37 | Certain deductions allowed on actual payment basis only | Business & ProfessionCh. IV-D |
| Sec. 41 | Sec. 38 | Certain sums deemed as profits and gains of business or profession | Business & ProfessionCh. IV-D |
| Sec. 43 | Sec. 39 | Computation of actual cost | Business & ProfessionCh. IV-D |
| Sec. 43C | Sec. 40 | Special provision for computation of cost of acquisition of certain assets | Business & ProfessionCh. IV-D |
| Sec. 43 | Sec. 41 | Written down value of depreciable asset | Business & ProfessionCh. IV-D |
| Sec. 43A | Sec. 42 | Capitalising impact of foreign exchange fluctuation | Business & ProfessionCh. IV-D |
| Sec. 43AA | Sec. 43 | Taxation of foreign exchange fluctuation | Business & ProfessionCh. IV-D |
| Sec. 35D | Sec. 44 | Amortisation of certain preliminary expenses | Business & ProfessionCh. IV-D |
| Sec. 35 | Sec. 45 | Expenditure on scientific research (read with Schedule XIII) | Business & ProfessionCh. IV-D |
| Sec. 35AD | Sec. 46 | Capital expenditure of specified business | Business & ProfessionCh. IV-D |
| Sec. 35CCC, 35CCD | Sec. 47 | Expenditure on agricultural extension project and skill development project | Business & ProfessionCh. IV-D |
| Sec. 33AB | Sec. 48 | Tea development account, coffee development account and rubber development account (read with Schedule IX) | Business & ProfessionCh. IV-D |
| Sec. 33ABA | Sec. 49 | Site Restoration Fund (read with Schedule X) | Business & ProfessionCh. IV-D |
| Sec. 44A | Sec. 50 | Special provision in case of trade, profession or similar association | Business & ProfessionCh. IV-D |
| Sec. 35E | Sec. 51 | Amortisation of expenditure for prospecting certain minerals (read with Schedule XII) | Business & ProfessionCh. IV-D |
| Sec. 35ABA, 35ABB, 35DD, 35DDA | Sec. 52 | Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc | Business & ProfessionCh. IV-D |
| Sec. 43CA | Sec. 53 | Full value of consideration for transfer of assets other than capital assets in certain cases | Business & ProfessionCh. IV-D |
| Sec. 42 | Sec. 54 | Business of prospecting for mineral oils | Business & ProfessionCh. IV-D |
| Sec. 44 | Sec. 55 | Insurance business (read with Schedule XIV) | Business & ProfessionCh. IV-D |
| Sec. 43D | Sec. 56 | Special provision in case of interest income of specified financial institutions | Business & ProfessionCh. IV-D |
| Sec. 43CB | Sec. 57 | Revenue recognition for construction and service contracts | Business & ProfessionCh. IV-D |
| Sec. 44AD, 44ADA, 44AE | Sec. 58 | Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents | Business & ProfessionCh. IV-D |
| Sec. 44DA | Sec. 59 | Computation of royalty and fee for technical services in hands of non-residents | Business & ProfessionCh. IV-D |
| Sec. 44C | Sec. 60 | Deduction of head office expenditure in case of non-residents | Business & ProfessionCh. IV-D |
| Sec. 44B, 44BB, 44BBA, 44BBB, 44BBC, 44BBD | Sec. 61 | Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents | Business & ProfessionCh. IV-D |
| Sec. 44AA | Sec. 62 | Maintenance of books of account | Business & ProfessionCh. IV-D |
| Sec. 44AB | Sec. 63 | Tax audit | Business & ProfessionCh. IV-D |
| Sec. 44DB | Sec. 64 | Special provision for computing deductions in case of business reorganisation of co-operative banks | Business & ProfessionCh. IV-D |
| Sec. 44DB | Sec. 65 | Interpretation for purposes of section 64 | Business & ProfessionCh. IV-D |
| Sec. 28 to 44DA | Sec. 66 | Interpretation | Business & ProfessionCh. IV-D |
| Sec. 45 | Sec. 67 | Capital gains | Capital GainsCh. IV-E |
| Sec. 46 | Sec. 68 | Capital gains on distribution of assets by companies in liquidation | Capital GainsCh. IV-E |
| Sec. 46A | Sec. 69 | Capital gains on purchase by company of its own shares or other specified securities | Capital GainsCh. IV-E |
| Sec. 47 | Sec. 70 | Transactions not regarded as transfer | Capital GainsCh. IV-E |
| Sec. 47A | Sec. 71 | Withdrawal of exemption in certain cases | Capital GainsCh. IV-E |
| Sec. 48 | Sec. 72 | Mode of computation of capital gains | Capital GainsCh. IV-E |
| Sec. 49 | Sec. 73 | Cost with reference to certain modes of acquisition | Capital GainsCh. IV-E |
| Sec. 50 | Sec. 74 | Special provision for computation of capital gains in case of depreciable assets | Capital GainsCh. IV-E |
| Sec. 50A | Sec. 75 | Special provision for cost of acquisition in case of depreciable asset | Capital GainsCh. IV-E |
| Sec. 50AA | Sec. 76 | Special provision for computation of capital gains in case of Market Linked Debenture | Capital GainsCh. IV-E |
| Sec. 50B | Sec. 77 | Special provision for computation of capital gains in case of slump sale | Capital GainsCh. IV-E |
| Sec. 50C | Sec. 78 | Special provision for full value of consideration in certain cases | Capital GainsCh. IV-E |
| Sec. 50CA | Sec. 79 | Special provision for full value of consideration for transfer of share other than quoted share | Capital GainsCh. IV-E |
| Sec. 50D | Sec. 80 | Fair market value deemed to be full value of consideration in certain cases | Capital GainsCh. IV-E |
| Sec. 51 | Sec. 81 | Advance money received | Capital GainsCh. IV-E |
| Sec. 54 | Sec. 82 | Profit on sale of property used for residence | Capital GainsCh. IV-E |
| Sec. 54B | Sec. 83 | Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases | Capital GainsCh. IV-E |
| Sec. 54D | Sec. 84 | Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases | Capital GainsCh. IV-E |
| Sec. 54EC | Sec. 85 | Capital gains not to be charged on investment in certain bonds | Capital GainsCh. IV-E |
| Sec. 54F | Sec. 86 | Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house | Capital GainsCh. IV-E |
| Sec. 54G | Sec. 87 | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area | Capital GainsCh. IV-E |
| Sec. 54GA | Sec. 88 | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone | Capital GainsCh. IV-E |
| Sec. 54H | Sec. 89 | Extension of time for acquiring new asset or depositing or investing amount of capital gains | Capital GainsCh. IV-E |
| Sec. 55 | Sec. 90 | Meaning of “adjusted”, “cost of improvement” and “cost of acquisition” | Capital GainsCh. IV-E |
| Sec. 55A | Sec. 91 | Reference to Valuation Officer | Capital GainsCh. IV-E |
| Sec. 56 | Sec. 92 | Income from other sources | Other SourcesCh. IV-F |
| Sec. 57 | Sec. 93 | Deductions | Other SourcesCh. IV-F |
| Sec. 58 | Sec. 94 | Amounts not deductible | Other SourcesCh. IV-F |
| Sec. 59 | Sec. 95 | Profits chargeable to tax | Other SourcesCh. IV-F |
| Sec. 60 | Sec. 96 | Transfer of income without transfer of assets | Clubbing of IncomeCh. V |
| Sec. 61, 62 | Sec. 97 | Chargeability of income in transfer of assets | Clubbing of IncomeCh. V |
| Sec. 63 | Sec. 98 | “Transfer” and “revocable transfer” defined | Clubbing of IncomeCh. V |
| Sec. 64 | Sec. 99 | Income of individual to include income of spouse, minor child, etc | Clubbing of IncomeCh. V |
| Sec. 65 | Sec. 100 | Liability of person in respect of income included in income of another person | Clubbing of IncomeCh. V |
| Sec. 66 | Sec. 101 | Total income | AggregationCh. VI |
| Sec. 68 | Sec. 102 | Unexplained credits | AggregationCh. VI |
| Sec. 69, 69B | Sec. 103 | Unexplained investment | AggregationCh. VI |
| Sec. 69A, 69B | Sec. 104 | Unexplained asset | AggregationCh. VI |
| Sec. 69C | Sec. 105 | Unexplained expenditure | AggregationCh. VI |
| Sec. 69D | Sec. 106 | Amount borrowed or repaid through negotiable instrument, hundi, etc | AggregationCh. VI |
| New provision | Sec. 107 | Charge of tax | AggregationCh. VI |
| Sec. 70 | Sec. 108 | Set off of losses under same head of income | Set-off & LossesCh. VII |
| Sec. 71 | Sec. 109 | Set off of losses under any other head of income | Set-off & LossesCh. VII |
| Sec. 71B | Sec. 110 | Carry forward and set off of loss from house property | Set-off & LossesCh. VII |
| Sec. 74 | Sec. 111 | Carry forward and set off of loss from Capital gains | Set-off & LossesCh. VII |
| Sec. 72 | Sec. 112 | Carry forward and set off of business loss | Set-off & LossesCh. VII |
| Sec. 73 | Sec. 113 | Set off and carry forward of losses computed in respect of speculation business | Set-off & LossesCh. VII |
| Sec. 73A | Sec. 114 | Set off and carry forward of losses computed in respect of specified business | Set-off & LossesCh. VII |
| Sec. 74A | Sec. 115 | Set off and carry forward of losses from specified activity | Set-off & LossesCh. VII |
| Sec. 72A | Sec. 116 | Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc | Set-off & LossesCh. VII |
| Sec. 72AA | Sec. 117 | Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases | Set-off & LossesCh. VII |
| Sec. 72AB | Sec. 118 | Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks | Set-off & LossesCh. VII |
| Sec. 78, 79 | Sec. 119 | Carry forward and set off of losses not permissible in certain cases | Set-off & LossesCh. VII |
| Sec. 79A | Sec. 120 | No set off of losses against undisclosed income consequent to search, requisition and survey | Set-off & LossesCh. VII |
| Sec. 80 | Sec. 121 | Submission of return for losses | Set-off & LossesCh. VII |
| Sec. 80A, 80AB, 80AC, 80B | Sec. 122 | Deductions to be made in computing total income | DeductionsCh. VIII-A |
| Sec. 80C, 80CCC, 80CCE | Sec. 123 | Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc (read with Schedule XV) | DeductionsCh. VIII-B |
| Sec. 80CCD | Sec. 124 | Deduction in respect of employer and assessee contribution to pension scheme of Central Government (read with Schedule XV) | DeductionsCh. VIII-B |
| Sec. 80CCH | Sec. 125 | Deduction in respect of contribution to Agnipath Scheme | DeductionsCh. VIII-B |
| Sec. 80D | Sec. 126 | Deduction in respect of health insurance premia | DeductionsCh. VIII-B |
| Sec. 80DD | Sec. 127 | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability | DeductionsCh. VIII-B |
| Sec. 80DDB | Sec. 128 | Deduction in respect of medical treatment, etc | DeductionsCh. VIII-B |
| Sec. 80E | Sec. 129 | Deduction in respect of interest on loan taken for higher education | DeductionsCh. VIII-B |
| Sec. 80EE | Sec. 130 | Deduction in respect of interest on loan taken for residential house property | DeductionsCh. VIII-B |
| Sec. 80EEA | Sec. 131 | Deduction in respect of interest on loan taken for certain house property | DeductionsCh. VIII-B |
| Sec. 80EEB | Sec. 132 | Deduction in respect of purchase of electric vehicle | DeductionsCh. VIII-B |
| Sec. 80G | Sec. 133 | Deduction in respect of donations to certain funds, charitable institutions, etc | DeductionsCh. VIII-B |
| Sec. 80GG | Sec. 134 | Deductions in respect of rents paid | DeductionsCh. VIII-B |
| Sec. 80GGA | Sec. 135 | Deduction in respect of certain donations for scientific research or rural development | DeductionsCh. VIII-B |
| Sec. 80GGB | Sec. 136 | Deduction in respect of contributions given by companies to political parties | DeductionsCh. VIII-B |
| Sec. 80GGC | Sec. 137 | Deduction in respect of contributions given by any person to political parties | DeductionsCh. VIII-B |
| Sec. 80-IA | Sec. 138 | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc | DeductionsCh. VIII-C |
| Sec. 80-IAB | Sec. 139 | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone | DeductionsCh. VIII-C |
| Sec. 80-IAC | Sec. 140 | Special provision in respect of specified business | DeductionsCh. VIII-C |
| Sec. 80-IB | Sec. 141 | Deduction in respect of profits and gains from certain industrial undertakings | DeductionsCh. VIII-C |
| Sec. 80-IBA | Sec. 142 | Deductions in respect of profits and gains from housing projects | DeductionsCh. VIII-C |
| Sec. 80-IE | Sec. 143 | Special provisions in respect of certain undertakings in North-Eastern States | DeductionsCh. VIII-C |
| Sec. 10AA | Sec. 144 | Special provisions in respect of newly established Units in Special Economic Zones | DeductionsCh. VIII-C |
| Sec. 80JJA | Sec. 145 | Deduction for businesses engaged in collecting and processing of bio-degradable waste | DeductionsCh. VIII-C |
| Sec. 80JJAA | Sec. 146 | Deduction in respect of additional employee cost | DeductionsCh. VIII-C |
| Sec. 80LA | Sec. 147 | Deductions for income of Offshore Banking Units and Units of International Financial Services Centre | DeductionsCh. VIII-C |
| Sec. 80M | Sec. 148 | Deduction in respect of certain inter-corporate dividends | DeductionsCh. VIII-C |
| Sec. 80P | Sec. 149 | Deduction in respect of income of co-operative societies | DeductionsCh. VIII-C |
| New provision | Sec. 150 | Deduction in respect of income of federal co-operativeSubstituted · Finance Act 2026 | DeductionsCh. VIII-C |
| Sec. 80QQB | Sec. 151 | Deduction in respect of royalty income, etc., of authors of certain books other than text-books | DeductionsCh. VIII-C |
| Sec. 80RRB | Sec. 152 | Deduction in respect of royalty on patents | DeductionsCh. VIII-C |
| Sec. 80TTA, 80TTB | Sec. 153 | Deduction for interest on deposits | DeductionsCh. VIII-D |
| Sec. 80U | Sec. 154 | Deduction in case of a person with disability | DeductionsCh. VIII-E |
| Sec. 87 | Sec. 155 | Rebate to be allowed in computing income-tax | Rebates & ReliefsCh. IX-A |
| Sec. 87A | Sec. 156 | Rebate of income-tax in case of certain individuals | Rebates & ReliefsCh. IX-A |
| Sec. 89 | Sec. 157 | Relief when salary, etc., is paid in arrears or in advance | Rebates & ReliefsCh. IX-A |
| Sec. 89A | Sec. 158 | Relief from taxation in income from retirement benefit account maintained in a notified country | Rebates & ReliefsCh. IX-A |
| Sec. 90, 90A | Sec. 159 | Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief | Rebates & ReliefsCh. IX-B |
| Sec. 91 | Sec. 160 | Countries with which no agreement exists | Rebates & ReliefsCh. IX-B |
| Sec. 92 | Sec. 161 | Computation of income from international transaction and specified domestic transaction having regard to arm’s length price | Transfer PricingCh. X |
| Sec. 92A | Sec. 162 | Meaning of associated enterprise | Transfer PricingCh. X |
| Sec. 92B | Sec. 163 | Meaning of international transaction | Transfer PricingCh. X |
| Sec. 92BA | Sec. 164 | Meaning of specified domestic transaction | Transfer PricingCh. X |
| Sec. 92C | Sec. 165 | Determination of arm’s length price | Transfer PricingCh. X |
| Sec. 92CA | Sec. 166 | Reference to Transfer Pricing Officer | Transfer PricingCh. X |
| Sec. 92CB | Sec. 167 | Power of Board to make safe harbour rules | Transfer PricingCh. X |
| Sec. 92CC | Sec. 168 | Advance pricing agreement | Transfer PricingCh. X |
| Sec. 92CD | Sec. 169 | Effect to advance pricing agreement | Transfer PricingCh. X |
| Sec. 92CE | Sec. 170 | Secondary adjustment in certain cases | Transfer PricingCh. X |
| Sec. 92D | Sec. 171 | Maintenance, keeping and furnishing of information and document by certain persons | Transfer PricingCh. X |
| Sec. 92E | Sec. 172 | Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction | Transfer PricingCh. X |
| Sec. 92F | Sec. 173 | Definitions of certain terms relevant to determination of arm’s length price, etc | Transfer PricingCh. X |
| Sec. 93 | Sec. 174 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents | Anti-AvoidanceCh. X |
| Sec. 94 | Sec. 175 | Avoidance of tax by certain transactions in securities | Anti-AvoidanceCh. X |
| Sec. 94A | Sec. 176 | Special measures in respect of transactions with persons located in notified jurisdictional area | Anti-AvoidanceCh. X |
| Sec. 94B | Sec. 177 | Limitation on interest deduction in certain cases | Anti-AvoidanceCh. X |
| Sec. 95 | Sec. 178 | Applicability of General Anti-Avoidance Rule | Anti-AvoidanceCh. XI |
| Sec. 96 | Sec. 179 | Impermissible avoidance arrangement | Anti-AvoidanceCh. XI |
| Sec. 97 | Sec. 180 | Arrangement to lack commercial substance | Anti-AvoidanceCh. XI |
| Sec. 98 | Sec. 181 | Consequences of impermissible avoidance arrangement | Anti-AvoidanceCh. XI |
| Sec. 99 | Sec. 182 | Treatment of connected person and accommodating party | Anti-AvoidanceCh. XI |
| Sec. 100, 101 | Sec. 183 | Application of this Chapter | Anti-AvoidanceCh. XI |
| Sec. 102 | Sec. 184 | Interpretation | Anti-AvoidanceCh. XI |
| Sec. 269SS | Sec. 185 | Mode of taking or accepting certain loans, deposits and specified sum | Mode of PaymentCh. XII |
| Sec. 269ST | Sec. 186 | Mode of undertaking transactions | Mode of PaymentCh. XII |
| Sec. 269SU | Sec. 187 | Acceptance of payment through prescribed electronic modes | Mode of PaymentCh. XII |
| Sec. 269T | Sec. 188 | Mode of repayment of certain loans or deposits or specified advances | Mode of PaymentCh. XII |
| Sec. 269SS, 269ST, 269T | Sec. 189 | Interpretation | Mode of PaymentCh. XII |
| Sec. 110 | Sec. 190 | Determination of tax where total income includes income on which no tax is payable | Special Tax RatesCh. XIII-A |
| Sec. 111 | Sec. 191 | Tax on accumulated balance of recognised provident fund | Special Tax RatesCh. XIII-A |
| Sec. 113 | Sec. 192 | Tax in case of block assessment of search cases | Special Tax RatesCh. XIII-A |
| Sec. 115ACA | Sec. 193 | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | Special Tax RatesCh. XIII-A |
| Sec. 115B, 115BB, 115BBF, 115BBG, 115BBH, 115BBJ | Sec. 194 | Tax on certain incomes | Special Tax RatesCh. XIII-A |
| Sec. 115BBE | Sec. 195 | Tax on income referred to in sections 102 to 106 | Special Tax RatesCh. XIII-A |
| Sec. 111A | Sec. 196 | Tax on short-term capital gains in certain cases | Special Tax RatesCh. XIII-B |
| Sec. 112 | Sec. 197 | Tax on long-term capital gains | Special Tax RatesCh. XIII-B |
| Sec. 112A | Sec. 198 | Tax on long-term capital gains in certain cases | Special Tax RatesCh. XIII-B |
| Sec. 115BA | Sec. 199 | Tax on income of certain manufacturing domestic companies | Special Tax RatesCh. XIII-C |
| Sec. 115BAA | Sec. 200 | Tax on income of certain domestic companies | Special Tax RatesCh. XIII-C |
| Sec. 115BAB | Sec. 201 | Tax on income of new manufacturing domestic companies | Special Tax RatesCh. XIII-C |
| Sec. 115BAC | Sec. 202 | New tax regime for individuals, Hindu undivided family and others | Special Tax RatesCh. XIII-C |
| Sec. 115BAD | Sec. 203 | Tax on income of certain resident co-operative societies | Special Tax RatesCh. XIII-C |
| Sec. 115BAE | Sec. 204 | Tax on income of certain new manufacturing co-operative societies | Special Tax RatesCh. XIII-C |
| Sec. 115BA, 115BAA, 115BAB, 115BAD, 115BAE | Sec. 205 | Conditions for tax on income of certain companies and co-operative societies | Special Tax RatesCh. XIII-C |
| Sec. 115JAA, 115JB, 115JC, 115JD, 115JE, 115JEE, 115JF | Sec. 206 | Special provision for minimum alternate tax and alternate minimum tax | Special Tax RatesCh. XIII-D |
| Sec. 115A | Sec. 207 | Tax on dividends, royalty and fees for technical service in case of foreign companies | NRI ProvisionsCh. XIII-E |
| Sec. 115AB | Sec. 208 | Tax on income from units purchased in foreign currency or capital gains arising from their transfer | NRI ProvisionsCh. XIII-E |
| Sec. 115AC | Sec. 209 | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | NRI ProvisionsCh. XIII-E |
| Sec. 115AD | Sec. 210 | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer | NRI ProvisionsCh. XIII-E |
| Sec. 115BBA | Sec. 211 | Tax on non-resident sportsmen or sports associations | NRI ProvisionsCh. XIII-E |
| Sec. 115C | Sec. 212 | Interpretation | NRI ProvisionsCh. XIII-E |
| Sec. 115D | Sec. 213 | Special provision for computation of total income of non-residents | NRI ProvisionsCh. XIII-E |
| Sec. 115E | Sec. 214 | Tax on investment income and long-term capital gains | NRI ProvisionsCh. XIII-E |
| Sec. 115F | Sec. 215 | Capital gains on transfer of foreign exchange assets not to be charged in certain cases | NRI ProvisionsCh. XIII-E |
| Sec. 115G | Sec. 216 | Return of income not to be furnished in certain cases | NRI ProvisionsCh. XIII-E |
| Sec. 115H, 115-I | Sec. 217 | Application of benefits under sections 212 to 216Substituted · Finance Act 2026 | NRI ProvisionsCh. XIII-E |
| New provision | Sec. 218 | Tax on business income of Offshore Banking Units or International Financial Services Centre unitSubstituted · Finance Act 2026 | NRI ProvisionsCh. XIII-E |
| Sec. 115JG | Sec. 219 | Conversion of an Indian branch of foreign company into subsidiary Indian company | NRI ProvisionsCh. XIII-E |
| Sec. 115JH | Sec. 220 | Foreign company said to be resident in India | NRI ProvisionsCh. XIII-E |
| Sec. 115TCA | Sec. 221 | Tax on income from securitisation trusts | Pass-through EntitiesCh. XIII-F |
| Sec. 115U | Sec. 222 | Tax on income in case of venture capital undertakings | Pass-through EntitiesCh. XIII-F |
| Sec. 115UA | Sec. 223 | Tax on income of unit holder and business trust | Pass-through EntitiesCh. XIII-F |
| Sec. 115UB | Sec. 224 | Tax on income of investment fund and its unit holders | Pass-through EntitiesCh. XIII-F |
| Sec. 115VA | Sec. 225 | Income from business of operating qualifying ships | Tonnage TaxCh. XIII-G |
| Sec. 115VB, 115VE, 115VF | Sec. 226 | Tonnage tax scheme | Tonnage TaxCh. XIII-G |
| Sec. 115VG, 115VH, 115VX | Sec. 227 | Computation of tonnage income | Tonnage TaxCh. XIII-G |
| Sec. 115V-I, 115VJ, 115V-O | Sec. 228 | Relevant shipping income and exclusion from book profit | Tonnage TaxCh. XIII-G |
| Sec. 115VK, 115VN | Sec. 229 | Depreciation and gains relating to tonnage tax assets | Tonnage TaxCh. XIII-G |
| Sec. 115VL, 115VM | Sec. 230 | Exclusion of deduction, loss, set off, etc | Tonnage TaxCh. XIII-G |
| Sec. 115VP, 115VQ, 115VR, 115VS | Sec. 231 | Method of opting of tonnage tax scheme and validity | Tonnage TaxCh. XIII-G |
| Sec. 115VT, 115VU, 115VV, 115VW, 115VZA | Sec. 232 | Certain conditions for applicability of tonnage tax scheme | Tonnage TaxCh. XIII-G |
| Sec. 115VY, 115VZ | Sec. 233 | Amalgamation and demerger | Tonnage TaxCh. XIII-G |
| Sec. 115VZB, 115VZC | Sec. 234 | Avoidance of tax and exclusion from tonnage tax scheme | Tonnage TaxCh. XIII-G |
| Sec. 115V, 115VC, 115VD | Sec. 235 | Interpretation | Tonnage TaxCh. XIII-G |
| Sec. 116 | Sec. 236 | Income-tax authorities | Tax AuthoritiesCh. XIV-A |
| Sec. 117 | Sec. 237 | Appointment of income-tax authorities | Tax AuthoritiesCh. XIV-A |
| Sec. 118 | Sec. 238 | Control of income-tax authorities | Tax AuthoritiesCh. XIV-A |
| Sec. 119 | Sec. 239 | Instructions to subordinate authorities | Tax AuthoritiesCh. XIV-A |
| Sec. 119A | Sec. 240 | Taxpayer’s Charter | Tax AuthoritiesCh. XIV-A |
| Sec. 120 | Sec. 241 | Jurisdiction of income-tax authorities | Tax AuthoritiesCh. XIV-A |
| Sec. 124 | Sec. 242 | Jurisdiction of Assessing Officers | Tax AuthoritiesCh. XIV-A |
| Sec. 127 | Sec. 243 | Power to transfer cases | Tax AuthoritiesCh. XIV-A |
| Sec. 129 | Sec. 244 | Change of incumbent of an office | Tax AuthoritiesCh. XIV-A |
| Sec. 130 | Sec. 245 | Faceless jurisdiction of income-tax authorities | Tax AuthoritiesCh. XIV-A |
| Sec. 131 | Sec. 246 | Power regarding discovery, production of evidence, etc | Powers, Survey & SearchCh. XIV-B |
| Sec. 132 | Sec. 247 | Search and seizure | Powers, Survey & SearchCh. XIV-B |
| Sec. 132A | Sec. 248 | Powers to requisition | Powers, Survey & SearchCh. XIV-B |
| Sec. 132, 132A | Sec. 249 | Reasons not to be disclosed | Powers, Survey & SearchCh. XIV-B |
| Sec. 132B | Sec. 250 | Application of seized or requisitioned assets | Powers, Survey & SearchCh. XIV-B |
| Sec. 132 & 132A | Sec. 251 | Copying, extraction, retention and release of books of account and documents seized or requisitioned | Powers, Survey & SearchCh. XIV-B |
| Sec. 133 | Sec. 252 | Power to call for information | Powers, Survey & SearchCh. XIV-B |
| Sec. 133A | Sec. 253 | Powers of survey | Powers, Survey & SearchCh. XIV-B |
| Sec. 133B | Sec. 254 | Power to collect certain information | Powers, Survey & SearchCh. XIV-B |
| Sec. 134 | Sec. 255 | Power to inspect registers of companies | Powers, Survey & SearchCh. XIV-B |
| Sec. 135 | Sec. 256 | Power of certain income-tax authorities | Powers, Survey & SearchCh. XIV-B |
| Sec. 136 | Sec. 257 | Proceedings before income-tax authorities to be judicial proceedings | Powers, Survey & SearchCh. XIV-B |
| Sec. 138 | Sec. 258 | Disclosure of information relating to assessees | Powers, Survey & SearchCh. XIV-B |
| Sec. 133C | Sec. 259 | Power to call for information by prescribed income-tax authority | Powers, Survey & SearchCh. XIV-B |
| Sec. 135A | Sec. 260 | Faceless collection of information | Powers, Survey & SearchCh. XIV-B |
| Sec. 131 to 135 | Sec. 261 | Interpretation | Powers, Survey & SearchCh. XIV-B |
| Sec. 139A, 139AA | Sec. 262 | Permanent Account Number | Return FilingCh. XV-A |
| Sec. 139, 139D, 194P | Sec. 263 | Return of income | Return FilingCh. XV-B |
| Sec. 139B | Sec. 264 | Scheme for submission of returns through tax return preparers | Return FilingCh. XV-B |
| Sec. 140 | Sec. 265 | Return by whom to be verified | Return FilingCh. XV-B |
| Sec. 140A | Sec. 266 | Self-assessment | Return FilingCh. XV-B |
| Sec. 140B | Sec. 267 | Tax on updated return | Return FilingCh. XV-B |
| Sec. 142 | Sec. 268 | Inquiry before assessment | AssessmentCh. XVI-A |
| Sec. 142A | Sec. 269 | Estimation of value of assets by Valuation Officer | AssessmentCh. XVI-A |
| Sec. 143 | Sec. 270 | Assessment | AssessmentCh. XVI-A |
| Sec. 144 | Sec. 271 | Best judgment assessment | AssessmentCh. XVI-A |
| Sec. 144A | Sec. 272 | Power of Joint Commissioner to issue directions in certain cases | AssessmentCh. XVI-A |
| Sec. 144B | Sec. 273 | Faceless Assessment | AssessmentCh. XVI-A |
| Sec. 144BA | Sec. 274 | Reference to Principal Commissioner or Commissioner in certain cases | AssessmentCh. XVI-A |
| Sec. 144C | Sec. 275 | Reference to Dispute Resolution Panel | AssessmentCh. XVI-A |
| Sec. 145 | Sec. 276 | Method of accounting | AssessmentCh. XVI-A |
| Sec. 145A | Sec. 277 | Method of accounting in certain cases | AssessmentCh. XVI-A |
| Sec. 145B | Sec. 278 | Taxability of certain income | AssessmentCh. XVI-A |
| Sec. 147 | Sec. 279 | Income escaping assessment | AssessmentCh. XVI-A |
| Sec. 148 | Sec. 280 | Issue of notice where income has escaped assessment | AssessmentCh. XVI-A |
| Sec. 148A | Sec. 281 | Procedure before issuance of notice under section 280 | AssessmentCh. XVI-A |
| Sec. 149 | Sec. 282 | Time limit for notices under sections 280 and 281 | AssessmentCh. XVI-A |
| Sec. 150 | Sec. 283 | Provision for cases where assessment is in pursuance of an order on appeal, etcSubstituted · Finance Act 2026 | AssessmentCh. XVI-A |
| Sec. 151 | Sec. 284 | Sanction for issue of notice | AssessmentCh. XVI-A |
| Sec. 152 | Sec. 285 | Other provisions | AssessmentCh. XVI-A |
| Sec. 153 | Sec. 286 | Time limit for completion of assessment, reassessment and recomputation | AssessmentCh. XVI-A |
| Sec. 154 | Sec. 287 | Rectification of mistake | AssessmentCh. XVI-A |
| Sec. 155 | Sec. 288 | Other amendments | AssessmentCh. XVI-A |
| Sec. 156 | Sec. 289 | Notice of demand | AssessmentCh. XVI-A |
| Sec. 156A | Sec. 290 | Modification and revision of notice in certain cases | AssessmentCh. XVI-A |
| Sec. 157 | Sec. 291 | Intimation of loss | AssessmentCh. XVI-A |
| Sec. 158BA | Sec. 292 | Assessment of total undisclosed income as a result of search | AssessmentCh. XVI-B |
| Sec. 158BB | Sec. 293 | Computation of total undisclosed income of block period | AssessmentCh. XVI-B |
| Sec. 158BC | Sec. 294 | Procedure for block assessment | AssessmentCh. XVI-B |
| Sec. 158BD | Sec. 295 | Undisclosed income of any other person | AssessmentCh. XVI-B |
| Sec. 158BE | Sec. 296 | Time-limit for completion of block assessment | AssessmentCh. XVI-B |
| Sec. 158BF | Sec. 297 | Certain interests and penalties not to be levied or imposed | AssessmentCh. XVI-B |
| Sec. 158BFA | Sec. 298 | Levy of interest and penalty in certain cases | AssessmentCh. XVI-B |
| Sec. 158BG | Sec. 299 | Authority competent to make assessment of block period | AssessmentCh. XVI-B |
| Sec. 158BH | Sec. 300 | Application of other provisions of Act | AssessmentCh. XVI-B |
| Sec. 158B | Sec. 301 | Interpretation | AssessmentCh. XVI-B |
| Sec. 159 | Sec. 302 | Legal representative | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 160 | Sec. 303 | Representative assessee | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 161, 165, 166, 167 | Sec. 304 | Liability of representative assessee | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 162 | Sec. 305 | Right of representative assessee to recover tax paid | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 163 | Sec. 306 | Who may be regarded as agent | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 164 | Sec. 307 | Charge of tax where share of beneficiaries unknown | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 164A | Sec. 308 | Charge of tax in case of oral trust | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 67A | Sec. 309 | Method of computing a member's share in income of association of persons or body of individuals | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 86 | Sec. 310 | Share of member of association of persons or body of individuals in income of association or body | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 167B | Sec. 311 | Charge of tax where shares of members in association of persons or body of individuals unknown, etc | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 168, 169 | Sec. 312 | Executor | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 170 | Sec. 313 | Succession to business or profession otherwise than on death | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 170A | Sec. 314 | Effect of order of tribunal or court in respect of business reorganisation | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 171 | Sec. 315 | Assessment after partition of Hindu undivided family | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 172 | Sec. 316 | Shipping business of non-residents | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 174 | Sec. 317 | Assessment of persons leaving India | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 174A | Sec. 318 | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 175 | Sec. 319 | Assessment of persons likely to transfer property to avoid tax | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 176 | Sec. 320 | Discontinued business | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 177 | Sec. 321 | Association dissolved or business discontinued | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 178 | Sec. 322 | Company in liquidation | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 179 | Sec. 323 | Liability of directors of private company | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 167A | Sec. 324 | Charge of tax in case of a firm | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 184 | Sec. 325 | Assessment as a firm | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 185 | Sec. 326 | Assessment when section 325 not complied with | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 187 | Sec. 327 | Change in constitution of a firm | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 188 | Sec. 328 | Succession of one firm by another firm | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 188A | Sec. 329 | Joint and several liability of partners for tax payable by firm | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 189 | Sec. 330 | Firm dissolved or business discontinued | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 167C | Sec. 331 | Liability of partners of limited liability partnership in liquidation | Firms, AOPs & HUFsCh. XVII-A |
| Sec. 11, 12A, 12AB, 80Ggroup | Sec. 332 | Application for registration | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12A, 12AB, 80Ggroup | Sec. 333 | Switching over of regimes | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 334 | Tax on income of registered non-profit organisation | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 335 | Regular income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 336 | Taxable regular income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 337 | Specified income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 338 | Income not to be included in regular income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 339 | Corpus donation | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 340 | Deemed corpus donation | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 341 | Application of income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 342 | Accumulated income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12, 13, 115BBC, 115BBIgroup | Sec. 343 | Deemed accumulated income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 2(15) and 11group | Sec. 344 | Business undertaking held as property | Non-Profit OrganisationsCh. XVII-B |
| Sec. 2(15) and 11group | Sec. 345 | Restriction on commercial activities by a registered non-profit organisation | Non-Profit OrganisationsCh. XVII-B |
| Sec. 2(15) and 11group | Sec. 346 | Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12A and 139group | Sec. 347 | Books of account | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12A and 139group | Sec. 348 | Audit | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12A and 139group | Sec. 349 | Return of income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 11, 12A and 139group | Sec. 350 | Permitted modes of investment | Non-Profit OrganisationsCh. XVII-B |
| Sec. 12AB, 12AC, 13, 115BBI, 115TD to 115TFgroup | Sec. 351 | Specified violation | Non-Profit OrganisationsCh. XVII-B |
| Sec. 12AB, 12AC, 13, 115BBI, 115TD to 115TFgroup | Sec. 352 | Tax on accreted income | Non-Profit OrganisationsCh. XVII-B |
| Sec. 12AB, 12AC, 13, 115BBI, 115TD to 115TFgroup | Sec. 353 | Other violations | Non-Profit OrganisationsCh. XVII-B |
| Sec. 80G | Sec. 354 | Application for approval for purpose of section 133(1)(b)(ii) | Non-Profit OrganisationsCh. XVII-B |
| New provision | Sec. 354A | Merger of registered non-profit organisation in certain casesInserted · Finance Act 2026 | Non-Profit OrganisationsCh. XVII-B |
| Sec. 2(15), 11, 12, 13, 115BBC, 115TD to 115TF | Sec. 355 | Interpretation | Non-Profit OrganisationsCh. XVII-B |
| Sec. 246 | Sec. 356 | Appealable orders before Joint Commissioner (Appeals) | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 246A | Sec. 357 | Appealable orders before Commissioner (Appeals) | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 249 | Sec. 358 | Form of appeal and limitation | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 250 | Sec. 359 | Procedure in appeal | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 251 | Sec. 360 | Powers of Joint Commissioner (Appeals) or Commissioner (Appeals) | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 252, 252A | Sec. 361 | Appellate Tribunal | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 253 | Sec. 362 | Appeals to Appellate Tribunal | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 254 | Sec. 363 | Orders of Appellate Tribunal | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 255 | Sec. 364 | Procedure of Appellate Tribunal | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 260A | Sec. 365 | Appeal to High Court | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 260B | Sec. 366 | Case before High Court to be heard by not less than two Judges | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 261 | Sec. 367 | Appeal to Supreme Court | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 262 | Sec. 368 | Hearing before Supreme Court | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 265 | Sec. 369 | Tax to be paid irrespective of appeal, etc | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 266 | Sec. 370 | Execution for costs awarded by Supreme Court | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 267 | Sec. 371 | Amendment of assessment on appeal | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 268 | Sec. 372 | Exclusion of time taken for copy | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 268A | Sec. 373 | Filing of appeal by income-tax authority | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 269 | Sec. 374 | Interpretation of “High Court” | Appeals, Revision & ADRCh. XVIII-A |
| Sec. 158A | Sec. 375 | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court | Appeals, Revision & ADRCh. XVIII-B |
| Sec. 158AB | Sec. 376 | Procedure where an identical question of law is pending before High Courts or Supreme Court | Appeals, Revision & ADRCh. XVIII-B |
| Sec. 263 | Sec. 377 | Revision of orders prejudicial to revenue | Appeals, Revision & ADRCh. XVIII-C |
| Sec. 264 | Sec. 378 | Revision of other orders | Appeals, Revision & ADRCh. XVIII-C |
| Sec. 245MA | Sec. 379 | Dispute Resolution Committee | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245N | Sec. 380 | Interpretation | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245-OB | Sec. 381 | Board for Advance Rulings | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245P | Sec. 382 | Vacancies, etc., not to invalidate proceedings | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245Q | Sec. 383 | Application for advance ruling | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245R | Sec. 384 | Procedure on receipt of application | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245RR | Sec. 385 | Appellate authority not to proceed in certain cases | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245T | Sec. 386 | Advance ruling to be void in certain circumstances | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245U | Sec. 387 | Powers of the Board for Advance Rulings | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245V | Sec. 388 | Procedure of Board for Advance Rulings | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 245W | Sec. 389 | Appeal | Appeals, Revision & ADRCh. XVIII-D |
| Sec. 190, 199, 206C | Sec. 390 | Deduction or collection at source and advance payment | Collection & RecoveryCh. XIX-A |
| Sec. 191 | Sec. 391 | Direct payment | Collection & RecoveryCh. XIX-A |
| Sec. 192, 192A | Sec. 392 | Salary and accumulated balance due to an employee | TDS & TCSCh. XIX-B |
Sec. 193, 194, 194A, 194B, 194BA, 194BB +35 more194C, 194D, 194DA, 194E, 194EE, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194M, 194N, 194-O, 194P, 194Q, 194R, 194S, 194T, 195, 195A, 196, 196A, 196B, 196C, 196D, 197A | Sec. 393 | Tax to be deducted at source | TDS & TCSCh. XIX-B |
| Sec. 206C | Sec. 394 | Collection of tax at source | TDS & TCSCh. XIX-B |
| Sec. 197, 195, 203, 206C | Sec. 395 | Certificates | TDS & TCSCh. XIX-B |
| Sec. 198 | Sec. 396 | Tax deducted is income received | TDS & TCSCh. XIX-B |
Sec. 203A, 206AA, 206CC, 200, 206A, 206C +5 more194-IA, 194-IB, 194M, 194S, 195 | Sec. 397 | Compliance and reporting | TDS & TCSCh. XIX-B |
| Sec. 201, 206C | Sec. 398 | Consequences of failure to deduct or pay or, collect or pay | TDS & TCSCh. XIX-B |
| Sec. 200A, 206CB | Sec. 399 | Processing | TDS & TCSCh. XIX-B |
Sec. 194A, 194BA, 194N, 194-O, 194Q, 194R +5 more194S, 195, 197, 197A, 206C | Sec. 400 | Power of Central Government to relax provisions of this Chapter | TDS & TCSCh. XIX-B |
| Sec. 205 | Sec. 401 | Bar against direct demand on assessee | TDS & TCSCh. XIX-B |
| Sec. 192 to 206CB | Sec. 402 | Interpretation | TDS & TCSCh. XIX-B |
| Sec. 207 | Sec. 403 | Liability for payment of advance tax | Advance TaxCh. XIX-C |
| Sec. 208 | Sec. 404 | Conditions of liability to pay advance tax | Advance TaxCh. XIX-C |
| Sec. 209 | Sec. 405 | Computation of advance tax | Advance TaxCh. XIX-C |
| Sec. 210 | Sec. 406 | Payment of advance tax by assessee on his own accord | Advance TaxCh. XIX-C |
| Sec. 209, 210, 211 | Sec. 407 | Payment of advance tax by assessee in pursuance of order of Assessing Officer | Advance TaxCh. XIX-C |
| Sec. 211 | Sec. 408 | Instalments of advance tax and due dates | Advance TaxCh. XIX-C |
| Sec. 218 | Sec. 409 | When assessee is deemed to be in default | Advance TaxCh. XIX-C |
| Sec. 219 | Sec. 410 | Credit for advance tax | Advance TaxCh. XIX-C |
| Sec. 220 | Sec. 411 | When tax payable and when assessee deemed in default | Collection & RecoveryCh. XIX-D |
| Sec. 221 | Sec. 412 | Penalty payable when tax in default | Collection & RecoveryCh. XIX-D |
| Sec. 222, 224 | Sec. 413 | Certificate by Tax Recovery Officer and validity thereof | Collection & RecoveryCh. XIX-D |
| Sec. 223 | Sec. 414 | Tax Recovery Officer by whom recovery is to be effected | Collection & RecoveryCh. XIX-D |
| Sec. 225 | Sec. 415 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | Collection & RecoveryCh. XIX-D |
| Sec. 226 | Sec. 416 | Other modes of recovery | Collection & RecoveryCh. XIX-D |
| Sec. 227 | Sec. 417 | Recovery through State Government | Collection & RecoveryCh. XIX-D |
| Sec. 228A | Sec. 418 | Recovery of tax in pursuance of agreements with foreign countries | Collection & RecoveryCh. XIX-D |
| Sec. 229 | Sec. 419 | Recovery of penalties, fine, interest and other sums | Collection & RecoveryCh. XIX-D |
| Sec. 230 | Sec. 420 | Tax clearance certificate | Collection & RecoveryCh. XIX-D |
| Sec. 232 | Sec. 421 | Recovery by suit or under other law not affected | Collection & RecoveryCh. XIX-D |
| Sec. 173 | Sec. 422 | Recovery of tax arrear in respect of non-resident from his assets | Collection & RecoveryCh. XIX-D |
| Sec. 234A | Sec. 423 | Interest for defaults in furnishing return of income | Interest & FeesCh. XIX-E |
| Sec. 234B | Sec. 424 | Interest for defaults in payment of advance tax | Interest & FeesCh. XIX-E |
| Sec. 234C | Sec. 425 | Interest for deferment of advance tax | Interest & FeesCh. XIX-E |
| Sec. 234D | Sec. 426 | Interest on excess refund | Interest & FeesCh. XIX-E |
| Sec. 234E | Sec. 427 | Fee for default in furnishing statementsSubstituted · Finance Act 2026 | Interest & FeesCh. XIX-F |
| Sec. 234F, 271B, 271BA | Sec. 428 | Fee for default in furnishing return of income, audited accounts and reportsSubstituted · Finance Act 2026 | Interest & FeesCh. XIX-F |
| Sec. 234G | Sec. 429 | Fee for default relating to statement or certificate | Interest & FeesCh. XIX-F |
| Sec. 234H | Sec. 430 | Fee for default relating to intimation of Aadhaar number | Interest & FeesCh. XIX-F |
| Sec. 237 | Sec. 431 | Refunds | RefundsCh. XX |
| Sec. 238 | Sec. 432 | Person entitled to claim refund in certain special cases | RefundsCh. XX |
| Sec. 239 | Sec. 433 | Form of claim for refund and limitation | RefundsCh. XX |
| Sec. 239A | Sec. 434 | Refund for denying liability to deduct tax in certain cases | RefundsCh. XX |
| Sec. 240 | Sec. 435 | Refund on appeal, etc | RefundsCh. XX |
| Sec. 242 | Sec. 436 | Correctness of assessment not to be questioned | RefundsCh. XX |
| Sec. 244A | Sec. 437 | Interest on refunds | RefundsCh. XX |
| Sec. 245 | Sec. 438 | Set off and withholding of refunds in certain cases | RefundsCh. XX |
| Sec. 270A | Sec. 439 | Penalty for under-reporting and misreporting of income | PenaltiesCh. XXI |
| Sec. 270AA | Sec. 440 | Waiver of penalty and immunity from prosecutionHeading amended · Finance Act 2026 | PenaltiesCh. XXI |
| Sec. 271A | Sec. 441 | Failure to keep, maintain or retain books of account, documents, etc | PenaltiesCh. XXI |
| Sec. 271AA | Sec. 442 | Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions | PenaltiesCh. XXI |
| Sec. 271AAC | Sec. 443 | Penalty in respect of certain incomeOmitted · Finance Act 2026 | PenaltiesCh. XXI |
| Sec. 271AAD | Sec. 444 | Penalty for false entry, etc., in books of account | PenaltiesCh. XXI |
| Sec. 271AAE | Sec. 445 | Benefits to related persons | PenaltiesCh. XXI |
| New provision | Sec. 446 | Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-assetSubstituted · Finance Act 2026 | PenaltiesCh. XXI |
| Sec. 271BA | Sec. 447 | Penalty for failure to furnish report under section 172Omitted · Finance Act 2026 | PenaltiesCh. XXI |
| Sec. 271C | Sec. 448 | Penalty for failure to deduct tax at source | PenaltiesCh. XXI |
| Sec. 271CA | Sec. 449 | Penalty for failure to collect tax at source | PenaltiesCh. XXI |
| Sec. 271D | Sec. 450 | Penalty for failure to comply with provisions of section 185 | PenaltiesCh. XXI |
| Sec. 271DA | Sec. 451 | Penalty for failure to comply with provisions of section 186 | PenaltiesCh. XXI |
| Sec. 271DB | Sec. 452 | Penalty for failure to comply with provisions of section 187 | PenaltiesCh. XXI |
| Sec. 271E | Sec. 453 | Penalty for failure to comply with provisions of section 188 | PenaltiesCh. XXI |
| Sec. 271FA | Sec. 454 | Penalty for failure to furnish statement of financial transaction or reportable account after a noticeSubstituted · Finance Act 2026 | PenaltiesCh. XXI |
| Sec. 271FAA | Sec. 455 | Penalty for furnishing inaccurate statement of financial transaction or reportable account | PenaltiesCh. XXI |
| Sec. 271FAB | Sec. 456 | Penalty for failure to furnish statement or information or document by an eligible investment fund | PenaltiesCh. XXI |
| Sec. 271G | Sec. 457 | Penalty for failure to furnish information or document under section 171 | PenaltiesCh. XXI |
| Sec. 271GA | Sec. 458 | Penalty for failure to furnish information or document under section 506 | PenaltiesCh. XXI |
| Sec. 271GB | Sec. 459 | Penalty for failure to furnish report or for furnishing inaccurate report under section 511 | PenaltiesCh. XXI |
| Sec. 271GC | Sec. 460 | Penalty for failure to submit statement under section 505 | PenaltiesCh. XXI |
| Sec. 271H | Sec. 461 | Penalty for failure to furnish statements, etc | PenaltiesCh. XXI |
| Sec. 271-I | Sec. 462 | Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d) | PenaltiesCh. XXI |
| Sec. 271J | Sec. 463 | Penalty for furnishing incorrect information in reports or certificates | PenaltiesCh. XXI |
| Sec. 271K | Sec. 464 | Penalty for failure to furnish statements, etc | PenaltiesCh. XXI |
| Sec. 272A | Sec. 465 | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc | PenaltiesCh. XXI |
| Sec. 272AA | Sec. 466 | Penalty for failure to comply with the provisions of section 254 | PenaltiesCh. XXI |
| Sec. 272B | Sec. 467 | Penalty for failure to comply with the provisions of sections 262 and 397Heading amended · Finance Act 2026 | PenaltiesCh. XXI |
| Sec. 272BB | Sec. 468 | Penalty for failure to comply with the provisions of section 397 | PenaltiesCh. XXI |
| Sec. 273A | Sec. 469 | Power to reduce or waive penalty, etc., in certain cases | PenaltiesCh. XXI |
| Sec. 273B | Sec. 470 | Penalty not to be imposed in certain cases | PenaltiesCh. XXI |
| Sec. 274 | Sec. 471 | Procedure | PenaltiesCh. XXI |
| Sec. 275 | Sec. 472 | Bar of limitation for imposing penalties | PenaltiesCh. XXI |
| Sec. 275A | Sec. 473 | Contravention of order made during search actionHeading amended · Finance Act 2026 | ProsecutionCh. XXII |
| Sec. 275B | Sec. 474 | Failure to afford facility for inspection of books of account during searchHeading amended · Finance Act 2026 | ProsecutionCh. XXII |
| Sec. 276 | Sec. 475 | Removal, concealment, transfer or delivery of property to prevent tax recovery | ProsecutionCh. XXII |
| Sec. 276B | Sec. 476 | Failure to pay tax to credit of Central Government under Chapter XIX-B | ProsecutionCh. XXII |
| Sec. 276BB | Sec. 477 | Failure to pay tax collected at source | ProsecutionCh. XXII |
| Sec. 276C | Sec. 478 | Wilful attempt to evade tax, etc | ProsecutionCh. XXII |
| Sec. 276CC | Sec. 479 | Failure to furnish returns of income | ProsecutionCh. XXII |
| Sec. 276CCC | Sec. 480 | Failure to furnish return of income setting forth undisclosed incomeSubstituted · Finance Act 2026 | ProsecutionCh. XXII |
| Sec. 276D | Sec. 481 | Failure to comply with a direction of special audit or valuationSubstituted · Finance Act 2026 | ProsecutionCh. XXII |
| Sec. 277 | Sec. 482 | False statement in verification, etc | ProsecutionCh. XXII |
| Sec. 277A | Sec. 483 | Falsification of books of account or document, etc | ProsecutionCh. XXII |
| Sec. 278 | Sec. 484 | Abetment of false return, etc | ProsecutionCh. XXII |
| Sec. 278A | Sec. 485 | Punishment for second and subsequent offences | ProsecutionCh. XXII |
| Sec. 278AA | Sec. 486 | Punishment not to be imposed in certain cases | ProsecutionCh. XXII |
| Sec. 278B | Sec. 487 | Offences by companies | ProsecutionCh. XXII |
| Sec. 278C | Sec. 488 | Offences by Hindu undivided family | ProsecutionCh. XXII |
| Sec. 278D | Sec. 489 | Presumption as to assets, books of account, etc., in certain cases | ProsecutionCh. XXII |
| Sec. 278E | Sec. 490 | Presumption as to culpable mental state | ProsecutionCh. XXII |
| Sec. 279 | Sec. 491 | Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner | ProsecutionCh. XXII |
| Sec. 279A | Sec. 492 | Certain offences to be non-cognizable | ProsecutionCh. XXII |
| Sec. 279B | Sec. 493 | Proof of entries in records or documents | ProsecutionCh. XXII |
| Sec. 280 | Sec. 494 | Disclosure of particulars by public servants | ProsecutionCh. XXII |
| Sec. 280A | Sec. 495 | Special Courts | ProsecutionCh. XXII |
| Sec. 280B | Sec. 496 | Offences triable by Special Court | ProsecutionCh. XXII |
| Sec. 280C | Sec. 497 | Trial of offences as summons case | ProsecutionCh. XXII |
| Sec. 280D | Sec. 498 | Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court | ProsecutionCh. XXII |
| Sec. 281 | Sec. 499 | Certain transfers to be void | MiscellaneousCh. XXIII |
| Sec. 281B | Sec. 500 | Provisional attachment to protect revenue in certain cases | MiscellaneousCh. XXIII |
| Sec. 282 | Sec. 501 | Service of notice, generally | MiscellaneousCh. XXIII |
| Sec. 282A | Sec. 502 | Authentication of notices and other documents | MiscellaneousCh. XXIII |
| Sec. 283 | Sec. 503 | Service of notice when family is disrupted or firm etc., is dissolved | MiscellaneousCh. XXIII |
| Sec. 284 | Sec. 504 | Service of notice in case of discontinued business | MiscellaneousCh. XXIII |
| Sec. 285 | Sec. 505 | Submission of statement by a non-resident having liaison office | MiscellaneousCh. XXIII |
| Sec. 285A | Sec. 506 | Furnishing of information or documents by an Indian concern in certain cases | MiscellaneousCh. XXIII |
| Sec. 285B | Sec. 507 | Submission of statements by producers of cinematograph films or persons engaged in specified activity | MiscellaneousCh. XXIII |
| Sec. 285BA | Sec. 508 | Obligation to furnish statement of financial transaction or reportable account | MiscellaneousCh. XXIII |
| Sec. 285BAA | Sec. 509 | Obligation to furnish information on transaction of crypto-asset | MiscellaneousCh. XXIII |
| Sec. 285BB | Sec. 510 | Annual information statement | MiscellaneousCh. XXIII |
| Sec. 286 | Sec. 511 | Furnishing of report in respect of international group | MiscellaneousCh. XXIII |
| Sec. 287 | Sec. 512 | Publication of information respecting assessees in certain cases | MiscellaneousCh. XXIII |
| Sec. 287A | Sec. 513 | Appearance by registered valuer in certain matters | MiscellaneousCh. XXIII |
| Sec. 287A | Sec. 514 | Registration of valuers | MiscellaneousCh. XXIII |
| Sec. 288 | Sec. 515 | Appearance by authorised representative | MiscellaneousCh. XXIII |
| Sec. 288A, 288B | Sec. 516 | Rounding off of amount of total income, or amount payable or refundable | MiscellaneousCh. XXIII |
| Sec. 289 | Sec. 517 | Receipt to be given | MiscellaneousCh. XXIII |
| Sec. 290 | Sec. 518 | Indemnity | MiscellaneousCh. XXIII |
| Sec. 291 | Sec. 519 | Power to tender immunity from prosecution | MiscellaneousCh. XXIII |
| Sec. 292 | Sec. 520 | Cognizance of offences | MiscellaneousCh. XXIII |
| Sec. 292A | Sec. 521 | Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply | MiscellaneousCh. XXIII |
| Sec. 292B | Sec. 522 | Circumstances in which return of income, assessment, approvals, etc., not to be invalidSubstituted · Finance Act 2026 | MiscellaneousCh. XXIII |
| Sec. 292BB | Sec. 523 | Notice deemed to be valid in certain circumstances | MiscellaneousCh. XXIII |
| Sec. 292C | Sec. 524 | Presumption as to assets, books of account, etc | MiscellaneousCh. XXIII |
| Sec. 292CC | Sec. 525 | Authorisation and assessment in case of search or requisition | MiscellaneousCh. XXIII |
| Sec. 293 | Sec. 526 | Bar of suits in civil courts | MiscellaneousCh. XXIII |
| Sec. 293A | Sec. 527 | Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils | MiscellaneousCh. XXIII |
| Sec. 293B | Sec. 528 | Power of Central Government or Board to condone delays in obtaining approval | MiscellaneousCh. XXIII |
| Sec. 293C | Sec. 529 | Power to withdraw approval | MiscellaneousCh. XXIII |
| Sec. 294 | Sec. 530 | Act to have effect pending legislative provision for charge of tax | MiscellaneousCh. XXIII |
| Sec. 294A | Sec. 531 | Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 | MiscellaneousCh. XXIII |
Sec. 92CA, 142B, 144C, 151A, 157A, 231 +11 more245MA, 245R, 245W, 250, 253, 255, 264A, 264B, 274, 279, 293D | Sec. 532 | Power to frame schemes | MiscellaneousCh. XXIII |
| Sec. 295 | Sec. 533 | Power to make rules | MiscellaneousCh. XXIII |
| Sec. 139B, 296 | Sec. 534 | Laying before Parliament | MiscellaneousCh. XXIII |
| Sec. 298 | Sec. 535 | Removal of difficulties | MiscellaneousCh. XXIII |
| Sec. 297 | Sec. 536 | Repeal and savings | MiscellaneousCh. XXIII |
Short title, extent and commencement
Definitions
Definition of “tax year”
Charge of income-tax
Scope of total income
Residence in India
Income deemed to be received and dividend deemed to be income in a tax year
Income on receipt of capital asset or stock-in-trade by specified person from specified entity
Income deemed to accrue or arise in India (read with Schedule I)
Apportionment of income between spouses governed by Portuguese Civil Code
Incomes not included in total income (read with Schedules II to VII)
Incomes not included in total income of political parties and electoral trusts (read with Schedule VIII)
Heads of income
Income not forming part of total income and expenditure in relation to such income
Salaries
Income from salary
Perquisite
Profits in lieu of salary
Deductions from salaries
Income from house property
Determination of annual value
Deductions from income from house property
Arrears of rent and unrealised rent received subsequently
Property owned by co-owners
Interpretation
Income under head “Profits and gains of business or profession”
Manner of computing profits and gains of business or profession
Rent, rates, taxes, repairs and insurance
Deductions related to employee welfare
Deduction on certain premium
Deduction for bad debt and provision for bad and doubtful debt
Other deductions
Deduction for depreciation
General conditions for allowable deductions
Amounts not deductible in certain circumstances
Expenses or payments not deductible in certain circumstances
Certain deductions allowed on actual payment basis only
Certain sums deemed as profits and gains of business or profession
Computation of actual cost
Special provision for computation of cost of acquisition of certain assets
Written down value of depreciable asset
Capitalising impact of foreign exchange fluctuation
Taxation of foreign exchange fluctuation
Amortisation of certain preliminary expenses
Expenditure on scientific research (read with Schedule XIII)
Capital expenditure of specified business
Expenditure on agricultural extension project and skill development project
Tea development account, coffee development account and rubber development account (read with Schedule IX)
Site Restoration Fund (read with Schedule X)
Special provision in case of trade, profession or similar association
Amortisation of expenditure for prospecting certain minerals (read with Schedule XII)
Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc
Full value of consideration for transfer of assets other than capital assets in certain cases
Business of prospecting for mineral oils
Insurance business (read with Schedule XIV)
Special provision in case of interest income of specified financial institutions
Revenue recognition for construction and service contracts
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents
Computation of royalty and fee for technical services in hands of non-residents
Deduction of head office expenditure in case of non-residents
Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents
Maintenance of books of account
Tax audit
Special provision for computing deductions in case of business reorganisation of co-operative banks
Interpretation for purposes of section 64
Interpretation
Capital gains
Capital gains on distribution of assets by companies in liquidation
Capital gains on purchase by company of its own shares or other specified securities
Transactions not regarded as transfer
Withdrawal of exemption in certain cases
Mode of computation of capital gains
Cost with reference to certain modes of acquisition
Special provision for computation of capital gains in case of depreciable assets
Special provision for cost of acquisition in case of depreciable asset
Special provision for computation of capital gains in case of Market Linked Debenture
Special provision for computation of capital gains in case of slump sale
Special provision for full value of consideration in certain cases
Special provision for full value of consideration for transfer of share other than quoted share
Fair market value deemed to be full value of consideration in certain cases
Advance money received
Profit on sale of property used for residence
Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases
Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases
Capital gains not to be charged on investment in certain bonds
Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
Extension of time for acquiring new asset or depositing or investing amount of capital gains
Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
Reference to Valuation Officer
Income from other sources
Deductions
Amounts not deductible
Profits chargeable to tax
Transfer of income without transfer of assets
Chargeability of income in transfer of assets
“Transfer” and “revocable transfer” defined
Income of individual to include income of spouse, minor child, etc
Liability of person in respect of income included in income of another person
Total income
Unexplained credits
Unexplained investment
Unexplained asset
Unexplained expenditure
Amount borrowed or repaid through negotiable instrument, hundi, etc
Charge of tax
Set off of losses under same head of income
Set off of losses under any other head of income
Carry forward and set off of loss from house property
Carry forward and set off of loss from Capital gains
Carry forward and set off of business loss
Set off and carry forward of losses computed in respect of speculation business
Set off and carry forward of losses computed in respect of specified business
Set off and carry forward of losses from specified activity
Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc
Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks
Carry forward and set off of losses not permissible in certain cases
No set off of losses against undisclosed income consequent to search, requisition and survey
Submission of return for losses
Deductions to be made in computing total income
Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc (read with Schedule XV)
Deduction in respect of employer and assessee contribution to pension scheme of Central Government (read with Schedule XV)
Deduction in respect of contribution to Agnipath Scheme
Deduction in respect of health insurance premia
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
Deduction in respect of medical treatment, etc
Deduction in respect of interest on loan taken for higher education
Deduction in respect of interest on loan taken for residential house property
Deduction in respect of interest on loan taken for certain house property
Deduction in respect of purchase of electric vehicle
Deduction in respect of donations to certain funds, charitable institutions, etc
Deductions in respect of rents paid
Deduction in respect of certain donations for scientific research or rural development
Deduction in respect of contributions given by companies to political parties
Deduction in respect of contributions given by any person to political parties
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
Special provision in respect of specified business
Deduction in respect of profits and gains from certain industrial undertakings
Deductions in respect of profits and gains from housing projects
Special provisions in respect of certain undertakings in North-Eastern States
Special provisions in respect of newly established Units in Special Economic Zones
Deduction for businesses engaged in collecting and processing of bio-degradable waste
Deduction in respect of additional employee cost
Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
Deduction in respect of certain inter-corporate dividends
Deduction in respect of income of co-operative societies
Deduction in respect of income of federal co-operativeSubstituted · Finance Act 2026
Deduction in respect of royalty income, etc., of authors of certain books other than text-books
Deduction in respect of royalty on patents
Deduction for interest on deposits
Deduction in case of a person with disability
Rebate to be allowed in computing income-tax
Rebate of income-tax in case of certain individuals
Relief when salary, etc., is paid in arrears or in advance
Relief from taxation in income from retirement benefit account maintained in a notified country
Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
Countries with which no agreement exists
Computation of income from international transaction and specified domestic transaction having regard to arm’s length price
Meaning of associated enterprise
Meaning of international transaction
Meaning of specified domestic transaction
Determination of arm’s length price
Reference to Transfer Pricing Officer
Power of Board to make safe harbour rules
Advance pricing agreement
Effect to advance pricing agreement
Secondary adjustment in certain cases
Maintenance, keeping and furnishing of information and document by certain persons
Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
Definitions of certain terms relevant to determination of arm’s length price, etc
Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Avoidance of tax by certain transactions in securities
Special measures in respect of transactions with persons located in notified jurisdictional area
Limitation on interest deduction in certain cases
Applicability of General Anti-Avoidance Rule
Impermissible avoidance arrangement
Arrangement to lack commercial substance
Consequences of impermissible avoidance arrangement
Treatment of connected person and accommodating party
Application of this Chapter
Interpretation
Mode of taking or accepting certain loans, deposits and specified sum
Mode of undertaking transactions
Acceptance of payment through prescribed electronic modes
Mode of repayment of certain loans or deposits or specified advances
Interpretation
Determination of tax where total income includes income on which no tax is payable
Tax on accumulated balance of recognised provident fund
Tax in case of block assessment of search cases
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Tax on certain incomes
Tax on income referred to in sections 102 to 106
Tax on short-term capital gains in certain cases
Tax on long-term capital gains
Tax on long-term capital gains in certain cases
Tax on income of certain manufacturing domestic companies
Tax on income of certain domestic companies
Tax on income of new manufacturing domestic companies
New tax regime for individuals, Hindu undivided family and others
Tax on income of certain resident co-operative societies
Tax on income of certain new manufacturing co-operative societies
Conditions for tax on income of certain companies and co-operative societies
Special provision for minimum alternate tax and alternate minimum tax
Tax on dividends, royalty and fees for technical service in case of foreign companies
Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Tax on non-resident sportsmen or sports associations
Interpretation
Special provision for computation of total income of non-residents
Tax on investment income and long-term capital gains
Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Return of income not to be furnished in certain cases
Application of benefits under sections 212 to 216Substituted · Finance Act 2026
Tax on business income of Offshore Banking Units or International Financial Services Centre unitSubstituted · Finance Act 2026
Conversion of an Indian branch of foreign company into subsidiary Indian company
Foreign company said to be resident in India
Tax on income from securitisation trusts
Tax on income in case of venture capital undertakings
Tax on income of unit holder and business trust
Tax on income of investment fund and its unit holders
Income from business of operating qualifying ships
Tonnage tax scheme
Computation of tonnage income
Relevant shipping income and exclusion from book profit
Depreciation and gains relating to tonnage tax assets
Exclusion of deduction, loss, set off, etc
Method of opting of tonnage tax scheme and validity
Certain conditions for applicability of tonnage tax scheme
Amalgamation and demerger
Avoidance of tax and exclusion from tonnage tax scheme
Interpretation
Income-tax authorities
Appointment of income-tax authorities
Control of income-tax authorities
Instructions to subordinate authorities
Taxpayer’s Charter
Jurisdiction of income-tax authorities
Jurisdiction of Assessing Officers
Power to transfer cases
Change of incumbent of an office
Faceless jurisdiction of income-tax authorities
Power regarding discovery, production of evidence, etc
Search and seizure
Powers to requisition
Reasons not to be disclosed
Application of seized or requisitioned assets
Copying, extraction, retention and release of books of account and documents seized or requisitioned
Power to call for information
Powers of survey
Power to collect certain information
Power to inspect registers of companies
Power of certain income-tax authorities
Proceedings before income-tax authorities to be judicial proceedings
Disclosure of information relating to assessees
Power to call for information by prescribed income-tax authority
Faceless collection of information
Interpretation
Permanent Account Number
Return of income
Scheme for submission of returns through tax return preparers
Return by whom to be verified
Self-assessment
Tax on updated return
Inquiry before assessment
Estimation of value of assets by Valuation Officer
Assessment
Best judgment assessment
Power of Joint Commissioner to issue directions in certain cases
Faceless Assessment
Reference to Principal Commissioner or Commissioner in certain cases
Reference to Dispute Resolution Panel
Method of accounting
Method of accounting in certain cases
Taxability of certain income
Income escaping assessment
Issue of notice where income has escaped assessment
Procedure before issuance of notice under section 280
Time limit for notices under sections 280 and 281
Provision for cases where assessment is in pursuance of an order on appeal, etcSubstituted · Finance Act 2026
Sanction for issue of notice
Other provisions
Time limit for completion of assessment, reassessment and recomputation
Rectification of mistake
Other amendments
Notice of demand
Modification and revision of notice in certain cases
Intimation of loss
Assessment of total undisclosed income as a result of search
Computation of total undisclosed income of block period
Procedure for block assessment
Undisclosed income of any other person
Time-limit for completion of block assessment
Certain interests and penalties not to be levied or imposed
Levy of interest and penalty in certain cases
Authority competent to make assessment of block period
Application of other provisions of Act
Interpretation
Legal representative
Representative assessee
Liability of representative assessee
Right of representative assessee to recover tax paid
Who may be regarded as agent
Charge of tax where share of beneficiaries unknown
Charge of tax in case of oral trust
Method of computing a member's share in income of association of persons or body of individuals
Share of member of association of persons or body of individuals in income of association or body
Charge of tax where shares of members in association of persons or body of individuals unknown, etc
Executor
Succession to business or profession otherwise than on death
Effect of order of tribunal or court in respect of business reorganisation
Assessment after partition of Hindu undivided family
Shipping business of non-residents
Assessment of persons leaving India
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Assessment of persons likely to transfer property to avoid tax
Discontinued business
Association dissolved or business discontinued
Company in liquidation
Liability of directors of private company
Charge of tax in case of a firm
Assessment as a firm
Assessment when section 325 not complied with
Change in constitution of a firm
Succession of one firm by another firm
Joint and several liability of partners for tax payable by firm
Firm dissolved or business discontinued
Liability of partners of limited liability partnership in liquidation
Application for registration
Switching over of regimes
Tax on income of registered non-profit organisation
Regular income
Taxable regular income
Specified income
Income not to be included in regular income
Corpus donation
Deemed corpus donation
Application of income
Accumulated income
Deemed accumulated income
Business undertaking held as property
Restriction on commercial activities by a registered non-profit organisation
Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
Books of account
Audit
Return of income
Permitted modes of investment
Specified violation
Tax on accreted income
Other violations
Application for approval for purpose of section 133(1)(b)(ii)
Merger of registered non-profit organisation in certain casesInserted · Finance Act 2026
Interpretation
Appealable orders before Joint Commissioner (Appeals)
Appealable orders before Commissioner (Appeals)
Form of appeal and limitation
Procedure in appeal
Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
Appellate Tribunal
Appeals to Appellate Tribunal
Orders of Appellate Tribunal
Procedure of Appellate Tribunal
Appeal to High Court
Case before High Court to be heard by not less than two Judges
Appeal to Supreme Court
Hearing before Supreme Court
Tax to be paid irrespective of appeal, etc
Execution for costs awarded by Supreme Court
Amendment of assessment on appeal
Exclusion of time taken for copy
Filing of appeal by income-tax authority
Interpretation of “High Court”
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Procedure where an identical question of law is pending before High Courts or Supreme Court
Revision of orders prejudicial to revenue
Revision of other orders
Dispute Resolution Committee
Interpretation
Board for Advance Rulings
Vacancies, etc., not to invalidate proceedings
Application for advance ruling
Procedure on receipt of application
Appellate authority not to proceed in certain cases
Advance ruling to be void in certain circumstances
Powers of the Board for Advance Rulings
Procedure of Board for Advance Rulings
Appeal
Deduction or collection at source and advance payment
Direct payment
Salary and accumulated balance due to an employee
Sec. 193, 194, 194A, 194B, 194BA, 194BB +35 more
194C, 194D, 194DA, 194E, 194EE, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194M, 194N, 194-O, 194P, 194Q, 194R, 194S, 194T, 195, 195A, 196, 196A, 196B, 196C, 196D, 197ATax to be deducted at source
Collection of tax at source
Certificates
Tax deducted is income received
Sec. 203A, 206AA, 206CC, 200, 206A, 206C +5 more
194-IA, 194-IB, 194M, 194S, 195Compliance and reporting
Consequences of failure to deduct or pay or, collect or pay
Processing
Sec. 194A, 194BA, 194N, 194-O, 194Q, 194R +5 more
194S, 195, 197, 197A, 206CPower of Central Government to relax provisions of this Chapter
Bar against direct demand on assessee
Interpretation
Liability for payment of advance tax
Conditions of liability to pay advance tax
Computation of advance tax
Payment of advance tax by assessee on his own accord
Payment of advance tax by assessee in pursuance of order of Assessing Officer
Instalments of advance tax and due dates
When assessee is deemed to be in default
Credit for advance tax
When tax payable and when assessee deemed in default
Penalty payable when tax in default
Certificate by Tax Recovery Officer and validity thereof
Tax Recovery Officer by whom recovery is to be effected
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Other modes of recovery
Recovery through State Government
Recovery of tax in pursuance of agreements with foreign countries
Recovery of penalties, fine, interest and other sums
Tax clearance certificate
Recovery by suit or under other law not affected
Recovery of tax arrear in respect of non-resident from his assets
Interest for defaults in furnishing return of income
Interest for defaults in payment of advance tax
Interest for deferment of advance tax
Interest on excess refund
Fee for default in furnishing statementsSubstituted · Finance Act 2026
Fee for default in furnishing return of income, audited accounts and reportsSubstituted · Finance Act 2026
Fee for default relating to statement or certificate
Fee for default relating to intimation of Aadhaar number
Refunds
Person entitled to claim refund in certain special cases
Form of claim for refund and limitation
Refund for denying liability to deduct tax in certain cases
Refund on appeal, etc
Correctness of assessment not to be questioned
Interest on refunds
Set off and withholding of refunds in certain cases
Penalty for under-reporting and misreporting of income
Waiver of penalty and immunity from prosecutionHeading amended · Finance Act 2026
Failure to keep, maintain or retain books of account, documents, etc
Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Penalty in respect of certain incomeOmitted · Finance Act 2026
Penalty for false entry, etc., in books of account
Benefits to related persons
Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-assetSubstituted · Finance Act 2026
Penalty for failure to furnish report under section 172Omitted · Finance Act 2026
Penalty for failure to deduct tax at source
Penalty for failure to collect tax at source
Penalty for failure to comply with provisions of section 185
Penalty for failure to comply with provisions of section 186
Penalty for failure to comply with provisions of section 187
Penalty for failure to comply with provisions of section 188
Penalty for failure to furnish statement of financial transaction or reportable account after a noticeSubstituted · Finance Act 2026
Penalty for furnishing inaccurate statement of financial transaction or reportable account
Penalty for failure to furnish statement or information or document by an eligible investment fund
Penalty for failure to furnish information or document under section 171
Penalty for failure to furnish information or document under section 506
Penalty for failure to furnish report or for furnishing inaccurate report under section 511
Penalty for failure to submit statement under section 505
Penalty for failure to furnish statements, etc
Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)
Penalty for furnishing incorrect information in reports or certificates
Penalty for failure to furnish statements, etc
Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
Penalty for failure to comply with the provisions of section 254
Penalty for failure to comply with the provisions of sections 262 and 397Heading amended · Finance Act 2026
Penalty for failure to comply with the provisions of section 397
Power to reduce or waive penalty, etc., in certain cases
Penalty not to be imposed in certain cases
Procedure
Bar of limitation for imposing penalties
Contravention of order made during search actionHeading amended · Finance Act 2026
Failure to afford facility for inspection of books of account during searchHeading amended · Finance Act 2026
Removal, concealment, transfer or delivery of property to prevent tax recovery
Failure to pay tax to credit of Central Government under Chapter XIX-B
Failure to pay tax collected at source
Wilful attempt to evade tax, etc
Failure to furnish returns of income
Failure to furnish return of income setting forth undisclosed incomeSubstituted · Finance Act 2026
Failure to comply with a direction of special audit or valuationSubstituted · Finance Act 2026
False statement in verification, etc
Falsification of books of account or document, etc
Abetment of false return, etc
Punishment for second and subsequent offences
Punishment not to be imposed in certain cases
Offences by companies
Offences by Hindu undivided family
Presumption as to assets, books of account, etc., in certain cases
Presumption as to culpable mental state
Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Certain offences to be non-cognizable
Proof of entries in records or documents
Disclosure of particulars by public servants
Special Courts
Offences triable by Special Court
Trial of offences as summons case
Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
Certain transfers to be void
Provisional attachment to protect revenue in certain cases
Service of notice, generally
Authentication of notices and other documents
Service of notice when family is disrupted or firm etc., is dissolved
Service of notice in case of discontinued business
Submission of statement by a non-resident having liaison office
Furnishing of information or documents by an Indian concern in certain cases
Submission of statements by producers of cinematograph films or persons engaged in specified activity
Obligation to furnish statement of financial transaction or reportable account
Obligation to furnish information on transaction of crypto-asset
Annual information statement
Furnishing of report in respect of international group
Publication of information respecting assessees in certain cases
Appearance by registered valuer in certain matters
Registration of valuers
Appearance by authorised representative
Rounding off of amount of total income, or amount payable or refundable
Receipt to be given
Indemnity
Power to tender immunity from prosecution
Cognizance of offences
Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
Circumstances in which return of income, assessment, approvals, etc., not to be invalidSubstituted · Finance Act 2026
Notice deemed to be valid in certain circumstances
Presumption as to assets, books of account, etc
Authorisation and assessment in case of search or requisition
Bar of suits in civil courts
Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
Power of Central Government or Board to condone delays in obtaining approval
Power to withdraw approval
Act to have effect pending legislative provision for charge of tax
Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
Sec. 92CA, 142B, 144C, 151A, 157A, 231 +11 more
245MA, 245R, 245W, 250, 253, 255, 264A, 264B, 274, 279, 293DPower to frame schemes
Power to make rules
Laying before Parliament
Removal of difficulties
Repeal and savings
Sources
Section numbers, chapters and headings are taken from the Income-tax Act, 2025 as published in the Gazette of India (21 August 2025), updated for the Finance Act, 2026 (Gazette, 30 March 2026), which substituted sections 150, 217, 218, 283, 427, 428, 446, 454, 480, 481 and 522, inserted section 354A, omitted sections 443 and 447, and amended the headings of sections 440, 467, 473 and 474. The corresponding 1961 sections follow ICAI’s tabular mapping of the Act (September 2025). Where ICAI maps a group of sections together (marked “group”), the reference applies to the group as a whole.
Check before you rely on it
Many provisions were consolidated, split or restructured. The Income Tax Department maintains an official cross-reference utility; verify critical section numbers there, or with a Chartered Accountant, before filing or advising.
Official utility on incometaxindia.gov.inFor what a section actually says, see the Section Explainer or the beginner’s guide.