Professional Documents
Culture Documents
Chapter: I
PRELIMINARY
Section 1
Section 2 Part A
2(1)
2(1A)
2(1B)
2(1C)
2(1D)
2(2)
2(4)
2(5)
2(6)
2(7)
2(7A)
2(8)
2(9)
2(9A)
2(9B)
2(10)
2(11)
2(12)
2(12A)
2(13)
2(14)
2(15)
Section 2 Part B
2(15A)
2(15B)
2(16)
2(16A)
2(17)
2(18)
2(19)
2(19A)
2(19AA)
2(19AAA)
2(19B)
2(19C)
2(20)
2(21)
2(22)
2(22A)
2(22AA)
2(22AAA)
2(22B)
2(23)
2(23)
2(23)
2(23A)
2(23B)
2(24)
2(25)
2(25A)
2(26)
2(26A)
2(26B)
2(28)
2(28A)
2(28B)
2(28BB)
2(28C)
2(28D)
2(29)
2(29A)
2(29B)
2(29BA)
2(29C)
2(29D)
2(30)
Section 2 Part C
2(31)
2(32)
2(33)
2(34)
2(35)
2(36)
2(36A)
2(37)
2(37A)
2(38)
2(40)
2(41)
2(41A)
2(42)
2(42A)
2(42B)
2(42C)
2(43)
2(43A)
2(44)
2(45)
2(47)
2(48)
Section 3
Chapter: II
BASIS OF CHARGE
Section 4
Section 5
Section 5A
Section 6
Section 7
Section 8
Section 9
Section 9A
Charge of income-tax
Scope of total income
Apportionment of income between spouses governed by Portuguese Civil Code
Residence in India
Income deemed to be received
Dividend income
Income deemed to accrue or arise in India
Certain activities not to constitute business connection in India
Chapter: III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
Section 10 Part A
Section 10 Part B
Section 10 Part C
Section 10 Part D
Section 10A
Section 10AA
Section 10B
Section 10BA
Section 10BB
Section 10C
Section 11
Section 12
Section 12A
Section 12AA
Section 13
Section 13A
Section 13B
Chapter: IV
COMPUTATION OF TOTAL INCOME - Heads of income
Section 14
Section 14A
Heads of income
Expenditure incurred in relation to income not includible in total income
Chapter: IV Part A
COMPUTATION OF TOTAL INCOME - A. - Salaries
Section 15
Section 16
Section 17
Salaries
Deductions from salaries
Salary, perquisite and profits in lieu of salary defined
Chapter: IV Part B
Chapter: IV Part C
COMPUTATION OF TOTAL INCOME - C. - Income from house property
Section 22
Section 23
Section 24
Section 25
Section 25A
Section 25AA
Section 25B
Section 26
Section 27
Chapter: IV Part D
COMPUTATION OF TOTAL INCOME - D. - Profits and gains of business or profession
Section 28
Section 29
Section 30
Section 31
Section 32
Section 32A
Section 32AB
Section 32AC
Section 32AD
Section 33
Section 33A
Section 33AB
Section 33ABA
Section 33AC
Section 33B
Section 34
Section 34A
Section 35
Section 35A
Section 35AB
Section 35ABB
Section 35AC
Section 35AD
Section 35B
Section 35C
Section 35CC
Section 35CCA
Section 35CCB
Section 35CCC
Section 35CCD
Section 35D
Section 35DD
Section 35DDA
Section 35E
Section 36
Section 37
Section 38
Section 39
Section 40
Section 40A
Section 41
Section 42
Section 43
Section 43A
Section 43B
Section 43C
Section 43CA
Section 43D
Section 44
Section 44A
Section 44AA
Section 44AB
Section 44AC
Section 44AD
Section 44AE
Section 44AF
Section 44B
Section 44BB
Section 44BBA
Section 44BBB
Section 44C
Section 44D
Section 44DA
Section 44DB
Special provision for computing profits and gains in connection with the business of exploration, etc.,
of mineral oils
Special provision for computing profits and gains of the business of operation of aircraft in the case of
non-residents
Special provision for computing profits and gains of foreign companies engaged in the business of civil
construction, etc., in certain turnkey power projects
Deduction of head office expenditure in the case of non-residents
Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Special provision for computing income by way of royalties, etc., in case of non-residents
Special provision for computing deductions in the case of business reorganization of co-operative
banks
Chapter: IV Part E
COMPUTATION OF TOTAL INCOME - E. - Capital gains
Section 45
Section 46
Section 46A
Section 47
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(via)
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
partition of a Hindu undivided family;
***
gift or will or an irrevocable trust :
by a holding company to its subsidiary company
by a subsidiary company to the holding company
by the amalgamating company to the amalgamated company .
Shares held in indian company, by amalgamating foreign company to amalgamted foreign company
(viaa)
(vib)
(vic)
(vica)
(vicb)
(vid)
(vii)
(viia)
(viib)
(viii)
(ix)
(x)
(xa)
(xi)
(xii)
(xiii)
(xiiia)
(xiiib)
(xiv)
(xv)
(xvi)
(xvii)
Section 47A
Section 48
Section 49
Section 50
Section 50A
Section 50B
Section 50C
Section 50D
Section 51
Section 53
Section 54
Section 54A
Section 54B
Section 54C
Section 54D
Section 54E
Section 54EA
Section 54EB
Section 54EC
Section 54ED
Section 54F
Section 54G
Section 54GA
Section 54GB
Section 54H
Section 55
Section 55A
Chapter: IV Part F
COMPUTATION OF TOTAL INCOME - F. - Income from other sources
Section 56
Section 57
Section 58
Section 59
Chapter: V
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEES TOTAL INCOME
Section 60
Section 61
Section 62
Section 63
Section 64
Section 65
Chapter: VI Part A
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Aggregation of income
Section 66
Section 67
Section 67A
Total income
Method of computing a partners share in the income of the firm
Method of computing a members share in income of association of persons or body of individuals
Section 68
Section 69
Section 69A
Section 69B
Section 69C
Section 69D
Cash credits
Unexplained investments
Unexplained money, etc.
Amount of investments, etc., not fully disclosed in books of account
Unexplained expenditure, etc.
Amount borrowed or repaid on hundi
Chapter: VI Part B
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Set off, or carry forward and set off
Section 70
Set off of loss from one source against income from another source under the same head of income
Section 71
Section 71A
Section 71B
Section 72
Section 72A
Set off of loss from one head against income from another
Transitional provisions for set off of loss under the head Income from house property
Carry forward and set off of loss from house property
Carry forward and set off of business losses
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation
allowance in amalgamation or demerger, etc.
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation
allowance in scheme of amalgamation of banking company in certain cases
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation
allowance in business reorganisation of co-operative banks
Losses in speculation business
Carry forward and set off losses by specified business
Losses under the head Capital gains
Section 72AA
Section 72AB
Section 73
Section 73A
Section 74
Section 74A
Section 75
Section 78
Section 79
Section 80
Losses from certain specified sources falling under the head Income from other sources
Losses of firms
Carry forward and set off of losses in case of change in constitution of firm or on succession
Carry forward and set off of losses in the case of certain companies
Submission of return for losses
Section 80A
Section 80AA
Section 80AB
Section 80AC
Section 80B
Section 80C
Section 80CC
Section 80CCA
Section 80CCB
Section 80CCC
Section 80CCD
Section 80CCE
Section 80CCF
Section 80CCG
Section 80D
Section 80DD
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund,
subscription to certain equity shares or debentures, etc.
Deduction in respect of investment in certain new shares
Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity
plan
Deduction in respect of investment made under Equity Linked Savings Scheme
Deduction in respect of contribution to certain pension funds
Deduction in respect of contribution to pension scheme of Central Government
Limit on deductions under sections 80C, 80CCC and 80CCD
Deduction in respect of subscription to long-term infrastructure bonds.
Deduction in respect of investment made under an equity savings scheme.
Deduction in respect of medical insurance premia
Deduction in respect of maintenance including medical treatment of a dependant who is a person
with disability
Chapter: IV Part A
COMPUTATION OF TOTAL INCOME - A. - Salaries
Section 80DDA
****
Section 80DDB
Section 80E
Section 80EE
Section 80F
Section 80FF
Section 80G
Section 80GG
Section 80GGA
Section 80GGB
Section 80GGC
Section 80H
Section 80HH
Section 80HHA
Section 80HHB
Section 80HHBA
Section 80HHC
Section 80HHD
Section 80HHE
Section 80HHF
Section 80I
Section 80IA
Section 80IAB
Section 80IB
Section 80IC
Section 80ID
Section 80IE
Section 80JJA
Section 80JJAA
Section 80LA
Section 80O
Section 80P
Section 80Q
Section 80QQA
Section 80QQB
Section 80R
Section 80RR
Section 80RRA
Section 80RRB
Section 80TTA
Section 80U
Chapter: VI-B
RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
Section 80VVA
Chapter: VII
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
Section 86
Share of member of an association of persons or body of individuals in the income of the association
or body
Section 87
Section 87A
Section 88
Section 88E
Section 89
Section 89A
Chapter: IX
DOUBLE TAXATION RELIEF
Section 90
Section 90A
Section 91
Chapter: X
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Section 92
Section 92A
Section 92B
Section 92BA
Section 92C
Section 92CA
Section 92CB
Section 92CC
Section 92CD
Section 92D
Section 92E
Section 92F
Section 93
Section 94
Section 94A
Computation of income from international transaction having regard to arms length price
Meaning of associated enterprise
Meaning of international transaction
Meaning of specified domestic transaction.
Computation of arms length price
Reference to Transfer Pricing Officer
Power of Board to make safe harbour rules
Advance pricing agreement.
Effect to advance pricing agreement.
Maintenance and keeping of information and document by persons entering into an international
transaction or specified domestic transaction
Report from an accountant to be furnished by persons entering into international transaction
Definitions of certain terms relevant to computation of arms 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.
Chapter: X-A
GENERAL ANTI-AVOIDANCE RULE
Section 95
Section 96
Section 97
Section 98
Section 99
Section 100
Section 101
Section 102
Chapter: XI
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
Chapter: XII
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
Section 110
Section 111
Determination of tax where total income includes income on which no tax is payable
Tax on accumulated balance of recognised provident fund
Section 111A
Section 112
Section 113
Section 114
Section 115
Section 115A
Section 115AB
Section 115AC
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital
gains arising from their transfer
Tax on income from 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 profits and gains of life insurance business
Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other
games of any sort or gambling or betting of any form or nature whatsoever
Tax on non-resident sportsmen or sports associations
Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of
Mutual Funds
Anonymous donations to be taxed in certain cases
Tax on certain dividends received from foreign companies
Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or
section 69D.
Section 115ACA
Section 115AD
Section 115B
Section 115BB
Section 115BBA
Section 115BBB
Section 115BBC
Section 115BBD
Section 115BBE
Chapter: XII-A
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
Section 115C
Section 115D
Section 115E
Section 115F
Section 115G
Section 115H
Section 115I
Definitions
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 filed in certain cases
Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Chapter not to apply if the assessee so chooses
Chapter: XII-B
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
Section 115J
Section 115JA
Section 115JAA
Section 115JB
Chapter: XII-BA
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY
Section 115JC
Section 115JD
Section 115JE
Section 115JEE
Section 115JF
Special provisions for payment of tax by certain persons other than a company
Tax credit for alternate minimum tax
Application of other provisions of this Act.
Application of this Chapter to certain persons.
Interpretation in this Chapter
Chapter: XII-BB
SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
Section 115JG
Chapter: XII-C
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
Section 115K
Section 115L
Section 115M
Section 115N
Chapter: XII-D
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
Section 115O
Section 115P
Section 115Q
Chapter: XII-DA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
Section 115QA
Section 115QB
Section 115QC
Chapter: XII-E
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
Section 115R
Section 115S
Section 115T
Chapter: XII-EA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
Section 115TA
Section 115TB
Section 115TC
Chapter: XII-F
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
Section 115U
Chapter: XII-FA
SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
Section 115UA
Chapter: XII-FB
SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
Section 115UB
Section 115V
Definitions
Section 115VA
Section 115VB
Section 115VC
Section 115VD
Section 115VE
Section 115VF
Section 115VG
Section 115VH
Section 115VI
Section 115VJ
Section 115VK
Section 115VL
Section 115VM
Section 115VN
Section 115VO
Computation of profits and gains from the business of operating qualifying ships
Operating ships
Qualifying company
Qualifying ship
Manner of computation of income under tonnage tax scheme
Tonnage income
Computation of tonnage income
Calculation in case of joint operation, etc.
Relevant shipping income
Treatment of common costs
Depreciation
General exclusion of deduction and set off, etc.
Exclusion of loss
Chargeable gains from transfer of tonnage tax assets
Exclusion from provisions of section 115JB
Section 115VP
Section 115VQ
Section 115VR
Section 115VS
Section 115VT
Section 115VU
Section 115VV
Section 115VW
Section 115VX
Section 115VY
Section 115VZ
Amalgamation
Demerger
Section 115VZA
Section 115VZB
Section 115VZC
Avoidance of tax
Exclusion from tonnage tax scheme
Section 115W
Definitions
Section 115WA
Section 115WB
Section 115WC
Section 115WD
Section 115WE
Section 115WF
Section 115WG
Section 115WH
Section 115WI
Section 115WJ
Section 115WK
Section 115WKA
Section 115WKB
Section 115WL
Section 115WM
Section 116
Section 117
Section 118
Section 119
Income-tax authorities
Appointment of income-tax authorities
Control of income-tax authorities
Instructions to subordinate authorities
Section 120
Section 121
Section 121A
Section 122
Section 123
Section 124
Section 125
Section 125A
Section 126
Section 127
Section 128
Section 129
Section 130
Section 130A
Section 131
Section 132
Section 132A
Section 132B
Section 133
Section 133A
Section 133B
Section 133C
Section 134
Section 135
Section 136
Section 137
Section 138
Chapter: XIV
PROCEDURE FOR ASSESSMENT
Section 139
Section 139A
Section 139B
Section 139C
Section 139D
Section 140
Section 140A
Section 141
Section 141A
Section 142
Section 142A
Section 143
Section 144
Section 144A
Section 144B
Section 144BA
Section 144C
Section 145
Section 145A
Section 146
Section 147
Section 148
Section 149
Section 150
Section 151
Return of income
Permanent account number
Scheme for submission of returns through Tax Return Preparers
Power of Board to dispense with furnishing documents, etc., with the return
Filing of return in electronic form
Return by whom to be signed
Self-assessment
Provisional assessment
Provisional assessment for refund
Inquiry before assessment
Estimate by Valuation Officer in certain cases
Assessment
Best judgment assessment
Power of [Joint Commissioner] to issue directions in certain cases
Reference to Deputy Commissioner in certain cases
Reference to Commissioner in certain cases
Reference to Dispute Resolution Panel
Method of accounting
Method of accounting in certain cases
Reopening of assessment at the instance of the assessee
Income escaping assessment
Issue of notice where income has escaped assessment
Time limit for notice
Provision for cases where assessment is in pursuance of an order on appeal, etc.
Sanction for issue of notice
Section 152
Section 153
Section 153A
Section 153B
Section 153C
Section 153D
Section 154
Section 155
Section 156
Section 157
Section 158
Other provisions
Time limit for completion of assessments and reassessments
Assessment in case of search or requisition
Time-limit for completion of assessment under section 153A
Assessment of income of any other person
Prior approval necessary for assessment in cases of search or requisition
Rectification of mistake
Other amendments
Notice of demand
Intimation of loss
Intimation of assessment of firm
Chapter: XIV-A
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
Section 158A
Section 158AA
Procedure when assessee claims identical question of law is pending before High Court or Supreme
Court
Procedure when in an appeal by revenue an identical question of law is pending before Supreme
Court
Chapter: XIV-B
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
Section 158B
Section 158BA
Section 158BB
Section 158BC
Section 158BD
Section 158BE
Section 158BF
Section 158BFA
Section 158BG
Section 158BH
Section 158BI
Definitions
Assessment of undisclosed income as a result of search
Computation of undisclosed income of the 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 the block assessment
Application of other provisions of this Act
Chapter not to apply after certain date
Chapter: XV Part A
LIABILITY IN SPECIAL CASES - A. - Legal representatives
Section 159
Legal representatives
Chapter: XV Part B
LIABILITY IN SPECIAL CASES - B. - Representative assessees - General provisions
Section 160
Section 161
Section 162
Representative assessee
Liability of representative assessee
Right of representative assessee to recover tax paid
Chapter: XV Part C
LIABILITY IN SPECIAL CASES - C. - Representative assessees - Special cases
Section 163
Section 164
Section 164A
Section 165
Chapter: XV Part D
LIABILITY IN SPECIAL CASES - D. - Representative assessees - Miscellaneous provisions
Section 166
Section 167
Chapter: XV Part DD
LIABILITY IN SPECIAL CASES - DD. - Firms, association of persons and body of individuals
Section 167A
Section 167B
Section 167C
Chapter: XV Part E
LIABILITY IN SPECIAL CASES - E. - Executors
Section 168
Section 169
Executors
Right of executor to recover tax paid
Chapter: XV Part F
LIABILITY IN SPECIAL CASES - F. - Succession to business or profession
Section 170
Chapter: XV Part G
LIABILITY IN SPECIAL CASES - G. - Partition
Section 171
Chapter: XV Part H
LIABILITY IN SPECIAL CASES - H. - Profits of non-residents from occasional shipping business
Section 172
Chapter: XV Part I
LIABILITY IN SPECIAL CASES - I. - Recovery of tax in respect of non-residents
Section 173
Chapter: XV Part J
LIABILITY IN SPECIAL CASES - J. - Persons leaving India
Section 174
Chapter: XV Part JA
LIABILITY IN SPECIAL CASES - JA. - Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Section 174A
Assessment of association of persons or body of individuals or artificial juridical person formed for a
particular event or purpose
Chapter: XV Part K
LIABILITY IN SPECIAL CASES - K. - Persons trying to alienate their assets
Section 175
Chapter: XV Part L
LIABILITY IN SPECIAL CASES - L. - Discontinuance of business, or dissolution
Section 176
Section 177
Section 178
Discontinued business
Association dissolved or business discontinued
Company in liquidation
Chapter: XV Part M
LIABILITY IN SPECIAL CASES - M. - Private companies
Section 179
Chapter: XV Part N
LIABILITY IN SPECIAL CASES - N. - Special provisions for certain kinds of income
Section 180
Section 180A
Chapter: XV Part O
Chapter: XVI Part A
SPECIAL PROVISIONS APPLICABLE TO FIRMS - A. - Assessment of firms
Section 182
Section 183
Section 184
Section 185
Section 187
Section 188
Section 188A
Section 189
Section 189A
Section 190
Section 191
Section 192
Section 192A
Section 193
Section 194
Section 194A
Section 194B
Section 194BB
Section 194C
Section 194D
Section 194DA
Section 194E
Section 194EE
Section 194F
Section 194G
Section 194H
Section 194I
Section 194IA
Section 194J
Section 194K
Section 194L
Section 194LA
Section 194LB
Section 194LBA
Section 194LBB
Section 194LC
Section 194LD
Section 195
Section 195A
Section 196
Salary
Payment of accumulated balance due to an employee
Interest on securities
Dividends
Interest other than Interest on securities
Winnings from lottery or crossword puzzle
Winnings from horse race
Payments to contractors and sub-contractors
Insurance commission
Payment in respect of life insurance policy
Payments to non-resident sportsmen or sports associations
Payments in respect of deposits under National Savings Scheme, etc.
Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Commission, etc., on the sale of lottery tickets
Commission or brokerage
Rent
Payment on transfer of certain immovable property other than agricultural land
Fees for professional or technical services
Income in respect of units
Payment of compensation on acquisition of capital asset
Payment of compensation on acquisition of certain immovable property
Income by way of interest from infrastructure debt fund
Certain income from units of a business trust
Income in respect of units of investment fund
Income by way of interest from Indian company.
Income by way of interest on certain bonds and Government securities.
Other sums
Income payable net of tax
Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section 196A
Section 196B
Section 196C
Section 196D
Section 197
Section 197A
Section 198
Section 199
Section 200
Section 200A
Section 201
Section 202
Section 203
Section 203A
Section 203AA
Section 204
Section 205
Section 206
Section 206A
Section 206AA
Section 206B
Section 206C
Section 206CA
Section 206CB
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Tax collection account number
Processing of statements of tax collected at source
Section 207
Section 208
Section 209
Section 209A
Section 210
Section 211
Section 212
Section 213
Section 214
Section 215
Section 216
Section 217
Section 218
Section 219
Section 220
Section 221
Section 222
Section 223
Section 224
Section 225
Section 226
Section 227
Section 228
Section 228A
Section 229
Section 230
Section 230A
Section 231
Section 232
Section 233
Section 234
Section 234A
Section 234B
Section 234C
Section 234D
Section 234E
Chapter: XVIII
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
Section 235
Section 236
Section 236A
Chapter: XIX
REFUNDS
Section 237
Section 238
Section 239
Section 240
Section 241
Section 242
Section 243
Section 244
Section 244A
Section 245
Refunds
Person entitled to claim refund in certain special cases
Form of claim for refund and limitation
Refund on appeal, etc.
Power to withhold refund in certain cases
Correctness of assessment not to be questioned
Interest on delayed refunds
Interest on refund where no claim is needed
Interest on refunds
Set off of refunds against tax remaining payable
Chapter: XIX-A
SETTLEMENT OF CASES
Section 245A
Section 245B
Section 245BA
Section 245BB
Section 245BC
Section 245BD
Section 245C
Section 245D
Section 245DD
Section 245E
Section 245F
Section 245G
Section 245H
Section 245HA
Section 245HAA
Section 245I
Section 245J
Section 245K
Section 245L
Section 245M
Definitions
Income-tax Settlement Commission
Jurisdiction and powers of Settlement Commission
Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Power of Chairman to transfer cases from one Bench to another
Decision to be by majority
Application for settlement of cases
Procedure on receipt of an application under section 245C
Power of Settlement Commission to order provisional attachment to protect revenue
Power of Settlement Commission to reopen completed proceedings
Powers and procedure of Settlement Commission
Inspection, etc., of reports
Power of Settlement Commission to grant immunity from prosecution and penalty
Abatement of proceeding before Settlement Commission
Credit for tax paid in case of abatement of proceedings
Order of settlement to be conclusive
Recovery of sums due under order of settlement
Bar on subsequent application for settlement
Proceedings before Settlement Commission to be judicial proceedings
Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the
Settlement Commission
Chapter: XIX-B
ADVANCE RULINGS
Section 245N
Section 245O
Section 245P
Section 245Q
Section 245R
Section 245RR
Section 245S
Section 245T
Section 245U
Section 245V
Definitions
Authority 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
Applicability of advance ruling
Advance ruling to be void in certain circumstances
Powers of the Authority
Procedure of Authority
Chapter: XX Part A
APPEALS AND REVISION - A. - Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
Section 246
Section 246A
Section 247
Section 248
Section 249
Section 250
Section 251
Appealable orders
Appealable orders before Commissioner (Appeals)
Appeal by partner
Appeal by person denying liability to deduct tax in certain cases
Form of appeal and limitation
Procedure in appeal
Powers of the [* * *] [Commissioner (Appeals)]
Chapter: XX Part B
APPEALS AND REVISION - B. - Appeals to the Appellate Tribunal
Section 252
Section 253
Section 254
Section 255
Appellate Tribunal
Appeals to the Appellate Tribunal
Orders of Appellate Tribunal
Procedure of Appellate Tribunal
Chapter: XX Part C
Section 256
Section 257
Section 258
Section 259
Section 260
Chapter: XX Part CC
APPEALS AND REVISION - CC. - Appeals to High Court
Section 260A
Section 260B
Chapter: XX Part D
APPEALS AND REVISION - D. - Appeals to the Supreme Court
Section 261
Section 262
Chapter: XX Part E
APPEALS AND REVISION - E. - Revision by the Commissioner
Section 263
Section 264
Chapter: XX Part F
APPEALS AND REVISION - F. - General
Section 265
Section 266
Section 267
Section 268
Section 268A
Section 269
Chapter: XX-A
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
Section 269A
Section 269AB
Section 269B
Section 269C
Section 269D
Section 269E
Section 269F
Section 269G
Section 269H
Section 269I
Section 269J
Section 269K
Section 269L
Section 269M
Section 269N
Section 269O
Section 269P
Section 269Q
Section 269R
Section 269RR
Section 269S
Definitions
Registration of certain transactions
Competent authority
Immovable property in respect of which proceedings for acquisition may be taken
Preliminary notice
Objections
Hearing of objections
Appeal against order for acquisition
Appeal to High Court
Vesting of property in Central Government
Compensation
Payment or deposit of compensation
Assistance by Valuation Officers
Powers of competent authority
Rectification of mistakes
Appearance by authorised representative or registered valuer
Statement to be furnished in respect of transfers of immovable property
Chapter not to apply to transfers to relatives
Properties liable for acquisition under this Chapter not to be acquired under other laws
Chapter not to apply where transfer of immovable property made after a certain date
Chapter not to extend to State of Jammu and Kashmir
Chapter: XX-B
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
Section 269SS
Section 269T
Section 269TT
Chapter: XX-C
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
Section 269U
Section 269UA
Section 269UB
Section 269UC
Section 269UD
Section 269UE
Section 269UF
Section 269UG
Section 269UH
Section 269UI
Section 269UJ
Section 269UK
Section 269UL
Section 269UM
Section 269UN
Section 269UO
Section 269UP
Commencement of Chapter
Definitions
Appropriate authority
Restrictions on transfer of immovable property
Order by appropriate authority for purchase by Central Government of immovable property
Vesting of property in Central Government
Consideration for purchase of immovable property by Central Government
Payment or deposit of consideration
Re-vesting of property in the transferor on failure of payment or deposit of consideration
Powers of the appropriate authority
Rectification of mistakes
Restrictions on revocation or alteration of certain agreements for the transfer of immovable property
or on transfer of certain immovable property
Restrictions on registration, etc., of documents in respect of transfer of immovable property
Immunity to transferor against claims of transferee for transfer
Order of appropriate authority to be final and conclusive
Chapter not to apply to certain transfers
Chapter not to apply where transfer of immovable property effected after certain date
Chapter: XXI
PENALTIES IMPOSABLE
Section 270
Section 271
Section 271A
Section 271AA
Section 271AAA
Section 271AAB
Section 271B
Section 271BA
Section 271BB
Section 271C
Section 271CA
Section 271D
Section 271E
Section 271F
Section 271FA
Section 271FAA
Section 271FAB
Section 271FB
Section 271G
Section 271GA
Section 271H
Section 271I
Section 272
Section 272A
Section 272AA
Section 272B
Section 272BB
Section 272BBB
Section 273
Section 273A
Section 273AA
Section 273B
Section 274
Section 275
Penalty for failure to keep and maintain information and document, etc., in respect of certain
transactions
Penalty where search has been initiated
Penalty where search has been initiated
Failure to get accounts audited
Penalty for failure to furnish report under section 92E
Failure to subscribe to the eligible issue of capital
Penalty for failure to deduct tax at source
Penalty for failure to collect tax at source
Penalty for failure to comply with the provisions of section 269SS
Penalty for failure to comply with the provisions of section 269T
Penalty for failure to furnish return of income
Penalty for failure to furnish annual information return
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 return of fringe benefits
Penalty for failure to furnish information or document under section 92D
Penalty for failure to furnish information or document under section 285A
Penalty for failure to furnish statements, etc.
Penalty for failure to furnish information or furnishing inaccurate information under section 195
Failure to give notice of discontinuance
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 133B
Penalty for failure to comply with the provisions of section 139A
Penalty for failure to comply with the provisions of section 203A
Penalty for failure to comply with the provisions of section 206CA
False estimate of, or failure to pay, advance tax
Power to reduce or waive penalty, etc., in certain cases
Power of [Principal Commissioner or] Commissioner to grant immunity from penalty.
Penalty not to be imposed in certain cases
Procedure
Bar of limitation for imposing penalties
Chapter: XXII
OFFENCES AND PROSECUTIONS
Section 275A
Section 275B
Section 276
Section 276A
Section 276AA
Section 276AB
Section 276B
Section 276BB
Section 276C
Section 276CC
Section 276CCC
Section 276D
Section 276DD
Section 276E
Section 277
Section 277A
Section 278
Section 278A
Section 278AA
Section 278AB
Section 278B
Section 278C
Section 278D
Section 278E
Section 279
Section 279A
Section 279B
Section 280
Section 280A
Section 280B
Section 280C
Section 280D
Chapter: XXII-A
ANNUITY DEPOSITS
Chapter: XXII-B
TAX CREDIT CERTIFICATES
Section 280Y
Section 280Z
Section 280ZA
Section 280ZB
Section 280ZC
Section 280ZD
Section 280ZE
Definitions
Tax credit certificates to certain equity shareholders
Tax credit certificates for shifting of industrial undertaking from urban area
Tax credit certificate to certain manufacturing companies in certain cases
Tax credit certificate in relation to exports
Tax credit certificates in relation to increased production of certain goods
Tax credit certificate scheme
Chapter: XXIII
MISCELLANEOUS
Section 281
Section 281A
Section 281B
Section 282
Section 282A
Section 282B
Section 283
Section 284
Section 285
Section 285A
Section 285B
Section 285BA
Section 286
Section 287
Section 287A
Section 288
Section 288A
Section 288B
Section 289
Section 290
Section 291
Section 292
Section 292A
Section 292B
Section 292BB
Section 292C
Section 292CC
Section 293
Section 293A
Section 293B
Section 293C
Section 294
Section 294A
Section 295
Section 296
Section 297
Section 298
APPENDIX
APPENDIX
SCHEDULES
SCHEDULE 01
SCHEDULE 02
SCHEDULE 03
SCHEDULE 04
SCHEDULE 05
SCHEDULE 07
SCHEDULE 08
SCHEDULE 11
SCHEDULE 12
SCHEDULE 13
SCHEDULE 14
INSURANCE BUSINESS
PROCEDURE FOR RECOVERY OF TAX
Procedure for distraint by [Assessing Officer] [Or tax recovery officer
Recognised Provident Funds
List of articles and things
Minerals
LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES
LIST OF ARTICLES OR THINGS
PROCESSED MINERALS AND ORES
List of articles or things
List of Articles or things or operations