Is this Income-tax Act 1961 to 2025 section mapping official?

Yes — the primary layer is the CBDT's own correspondence table (1368 Act pairs) behind incometaxindia.gov.in's utility to check provisions of the Income-tax Act, 1961 vis-à-vis the Income-tax Act, 2025, captured 2026-07-21. Sections the official table does not cover carry a computed text-similarity match and are explicitly labelled as such.

Which section of the Income-tax Act, 2025 replaced section 80C?

As per the official CBDT correspondence, Section 80C (Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.) of the Income-tax Act, 1961 corresponds to Section 123 and Schedule XV of the Income-tax Act, 2025.

What happened to 1961 sections with no counterpart in the 2025 Act?

205 provisions of the Income-tax Act, 1961 have no corresponding provision in the Income-tax Act, 2025 as per the official CBDT table — they stand omitted. Use the "omitted" filter above to browse them.

When did the Income-tax Act, 2025 come into force?

The Income-tax Act, 2025 replaced the Income-tax Act, 1961 with effect from 1 April 2026 (tax year 2026-27). Proceedings for earlier assessment years continue under the 1961 Act.

Does the mapping cover the Income-tax Rules and Forms?

Yes — the official correspondence also maps 363 rules of the Income-tax Rules, 1962 and 212 forms to their new numbers. Use the Rules and Forms tabs above.

— Nexus · the AI research workspace for CA firms

try nexus →

— official CBDT correspondence · income-tax act 1961 ↔ 2025

Income-tax Act 1961 to 2025: every section, mapped

Where did my section go?

Every section of the Income-tax Act, 1961 mapped to its place in the Income-tax Act, 2025 — and back — from the CBDT’s own correspondence table: clause-by-clause detail, omissions, schedule moves, and the Rules and Forms mappings. Search a number or a phrase, read both bare texts side by side, and see exactly what changed.

/

Frequently asked

Is this Income-tax Act 1961 to 2025 section mapping official?: Yes — the primary layer is the CBDT's own correspondence table (1368 Act pairs) behind incometaxindia.gov.in's utility to check provisions of the Income-tax Act, 1961 vis-à-vis the Income-tax Act, 2025, captured 2026-07-21. Sections the official table does not cover carry a computed text-similarity match and are explicitly labelled as such.
Which section of the Income-tax Act, 2025 replaced section 80C?: As per the official CBDT correspondence, Section 80C (Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.) of the Income-tax Act, 1961 corresponds to Section 123 and Schedule XV of the Income-tax Act, 2025.
What happened to 1961 sections with no counterpart in the 2025 Act?: 205 provisions of the Income-tax Act, 1961 have no corresponding provision in the Income-tax Act, 2025 as per the official CBDT table — they stand omitted. Use the "omitted" filter above to browse them.
When did the Income-tax Act, 2025 come into force?: The Income-tax Act, 2025 replaced the Income-tax Act, 1961 with effect from 1 April 2026 (tax year 2026-27). Proceedings for earlier assessment years continue under the 1961 Act.
Does the mapping cover the Income-tax Rules and Forms?: Yes — the official correspondence also maps 363 rules of the Income-tax Rules, 1962 and 212 forms to their new numbers. Use the Rules and Forms tabs above.

Most looked-up sections: Income-tax Act 1961 → 2025

The sections CAs search most, each with its new Income-tax Act, 2025 number from the official CBDT correspondence. Tap any section for the full mapping and a side-by-side text comparison.

1961 §	Subject	2025 §	Basis
§2	Definitions	2	Official
§9	Income deemed to accrue or arise in India	9	Official
§10	Incomes not included in total income	11	Official
§11	Income from property held for charitable or religious purposes	332, 333, 334, 335, 337, 338, 339, 340, 341, 342, 344, 345, 350, 355, Schedule XVI	Official
§12A	Conditions for applicability of sections 11 and 12	332, 347, 348, 349	Official
§14	Heads of income	13	Official
§24	Deductions from income from house property	22	Official
§28	Profits and gains of business or profession	26, 66	Official
§37	General	34	Official
§43B	Certain deductions to be only on actual payment	37, 66	Official
§44AB	Audit of accounts of certain persons carrying on business or profession	58, 63	Official
§44AD	Special provision for computing profits and gains of business other than cruise shipping on presumptive basis	58	Official
§44ADA	Special provision for computing profits and gains of profession on presumptive basis	58	Official
§45	Capital gains	67	Official
§48	Mode of computation	72	Official
§50C	Special provision for full value of consideration in certain cases	78	Official
§54	Profit on sale of property used for residence	82	Official
§54EC	Capital gain not to be charged on investment in certain bonds	85	Official
§54F	Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house	86	Official
§56	Income from other sources	92	Official
§68	Cash credits	102	Official
§69	Unexplained investments	103	Official
§80C	Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.	123, Schedule XV	Official
§80CCD	Deduction in respect of contribution to pension scheme of Central Government	124, Schedule XV	Official
§80D	Deduction in respect of health insurance premia	126	Official
§80G	Deduction in respect of donations to certain funds, charitable institutions, etc.	133, 332, 354	Official
§80GGC	Deduction in respect of contributions given by any person to political parties	136, 137	Official
§87A	Rebate of income-tax in case of certain individuals	156	Official
§111A	Tax on short-term capital gains in certain cases	196	Official
§112	Tax on long-term capital gains	197	Official
§112A	Tax on long-term capital gains in certain cases	198	Official
§115BAA	Tax on income of certain domestic companies	200, 205	Official
§115BAC	Tax on income of individuals, Hindu undivided family and others	202	Official
§139	Return of income	263, 349, Schedule VIII	Official
§140A	Self-assessment	266	Official
§142	Inquiry before assessment	268	Official
§143	Assessment	270	Official
§144	Best judgment assessment	271	Official
§147	Income escaping assessment	279	Official
§148	Issue of notice where income has escaped assessment	280	Official
§148A	Procedure before issuance of notice under section 148	281, 284	Official
§154	Rectification of mistake	287	Official
§156	Notice of demand	289	Official
§194C	Payments to contractors	393	Official
§194-I	Rent	393	Official
§194J	Fees for professional or technical services	393	Official
§194N	Payment of certain amounts in cash	393, 400	Official
§194Q	Deduction of tax at source on payment of certain sum for purchase of goods	393, 400	Official
§195	Other sums	393, 395, 397, 400	Official
§201	Consequences of failure to deduct or pay	398	Official
§234A	Interest for defaults in furnishing return of income	423	Official
§234B	Interest for defaults in payment of advance tax	424	Official
§234C	Interest for deferment of advance tax	425	Official
§244A	Interest on refunds	437	Official
§245	Set off and withholding of refunds in certain cases	438	Official
§263	Revision of orders prejudicial to revenue	377	Official
§264	Revision of other orders	378	Official
§270A	Penalty for under-reporting and misreporting of income	439	Official
§271AAD	Penalty for false entry, etc., in books of account	444	Official
§276B	Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B	476	Official
§281	Certain transfers to be void	499	Official

Every section, indexed

income-tax act, 1961 → 2025 · all 947 sections ⌄

1961 §	Subject	2025 §	Basis
§1	Short title, extent and commencement	1	Official
§2	Definitions	2	Official
§3	“Previous year” defined	3	Official
§4	Charge of income-tax	4	Official
§5	Scope of total income	5	Official
§5A	Apportionment of income between spouses governed by Portuguese Civil Code	10	Official
§6	Residence in India	6	Official
§7	Income deemed to be received	7	Official
§8	Dividend Income	7	Official
§9	Income deemed to accrue or arise in India	9	Official
§9A	Certain activities not to constitute business connection in India	9, Schedule I	Official
§9B	Income on receipt of capi-	8	Official
§10	Incomes not included in total income	11	Official
§10A	Special provision in respect of newly established undertakings in free trade zone, etc.	⊘ omitted	Omitted
§10AA	Special provisions in respect of newly established units in Special Economic Zones	144	Official
§10B	Special provisions in respect of newly established hundred per cent export-oriented undertakings	⊘ omitted	Omitted
§10BA	Special provisions in respect of export of certain articles or things	⊘ omitted	Omitted
§10BB	Meaning of computer programmes in certain cases	⊘ omitted	Omitted
§10C	Special provision in respect of certain industrial undertakings in North-Eastern Region	⊘ omitted	Omitted
§11	Income from property held for charitable or religious purposes	332, 333, 334, 335, 337, 338, 339, 340, 341, 342, 344, 345, 350, 355, Schedule XVI	Official
§12	Income of trusts or institutions from contributions	335, 337, 355	Official
§12A	Conditions for applicability of sections 11 and 12	332, 347, 348, 349	Official
§12AA	Procedure for registration	⊘ omitted	Omitted
§12AB	Procedure for fresh registration	332, 351	Official
§12AC	Merger of charitable trusts or institutions in certain cases	352	Official
§13	Section 11 not to apply in certain cases	337, 342, 351, 353, 355, Schedule XVI	Official
§13A	Special provision relating to incomes of political parties	12, Schedule VIII	Official
§13B	Special provisions relating to voluntary contributions received by electoral trust	12, Schedule VIII	Official
§14	Heads of income	13	Official
§14A	Expenditure incurred in relation to income not includible in total income	14	Official
§15	Salaries	15	Official
§16	Deductions from salaries	19	Official
§17	“Salary”, “perquisite” and “profits in lieu of salary” defined	16, 17, 18	Official
§22	Income from house property	20	Official
§23	Annual value how determined	21	Official
§24	Deductions from income from house property	22	Official
§25	Amounts not deductible from income from house property	22	Official
§25A	Special provision for arrears of rent and unrealised rent received subsequently	23	Official
§26	Property owned by co-owners	24	Official
§27	“Owner of house property”, “annual charge”, etc., defined	21, 25	Official
§28	Profits and gains of business or profession	26, 66	Official
§29	Income from profits and gains of business or profession, how computed	27	Official
§30	Rent, rates, taxes, repairs and insurance for buildings	28	Official
§31	Repairs and insurance of machinery, plant and furniture	28	Official
§32	Depreciation	33, 66	Official
§32A	Investment allowance	⊘ omitted	Omitted
§32AB	Investment deposit account	⊘ omitted	Omitted
§32AC	Investment in new plant or machinery	⊘ omitted	Omitted
§32AD	Investment in new plant or machinery in notified backward areas in certain States	⊘ omitted	Omitted
§33	Development rebate	⊘ omitted	Omitted
§33A	Development allowance	⊘ omitted	Omitted
§33AB	Tea development account, coffee development account and rubber development account	48, Schedule IX	Official
§33ABA	Site Restoration Fund	49, Schedule X	Official
§33AC	Reserves for shipping business	⊘ omitted	Omitted
§33B	Rehabilitation allowance	⊘ omitted	Omitted
§34	Conditions for depreciation allowance and development rebate	⊘ omitted	Omitted
§34A	Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies	⊘ omitted	Omitted
§35	Expenditure on scientific research	45, 66	Official
§35A	Expenditure on acquisition of patent rights or copyrights	⊘ omitted	Omitted
§35AB	Expenditure on know-how	⊘ omitted	Omitted
§35ABA	Expenditure for obtaining right to use spectrum for telecommunication services	52	Official
§35ABB	Expenditure for obtaining licence to operate telecommunication services	52	Official
§35AC	Expenditure on eligible projects or schemes	⊘ omitted	Omitted
§35AD	Deduction in respect of expenditure on specified business	46	Official
§35CCA	Expenditure by way of payment to associations and institutions for carrying out rural development programmes	⊘ omitted	Omitted
§35CCB	Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources	⊘ omitted	Omitted
§35CCC	Expenditure on agricultural extension project	47	Official
§35CCD	Expenditure on skill development project	47	Official
§35D	Amortisation of certain preliminary expenses	44	Official
§35DD	Amortisation of expenditure in case of amalgamation or demerger	52	Official
§35DDA	Amortisation of expenditure incurred under voluntary retirement scheme	52, 66	Official
§35E	Deduction for expenditure on prospecting, etc., for certain minerals	51	Official
§36	Other deductions	29, 30, 31, 32, 66	Official
§37	General	34	Official
§38	Building, etc., partly used for business, etc., or not exclusively so used	28, 33	Official
§40	Amounts not deductible	35, 66	Official
§40A	Expenses or payments not deductible in certain circumstances	29, 36	Official
§41	Profits chargeable to tax	38, 66	Official
§42	Special provision for deductions in the case of business for prospecting, etc., for mineral oil	54, 66	Official
§43	Definitions of certain terms relevant to income from profits and gains of business or profession	39, 41, 66	Official
§43A	Special provisions consequential to changes in rate of exchange of currency	42, 66	Official
§43AA	Taxation of foreign exchange fluctuation	43	Official
§43B	Certain deductions to be only on actual payment	37, 66	Official
§43C	Special provision for computation of cost of acquisition of certain assets	40	Official
§43CA	Special provision for full value of consideration for transfer of assets other than capital assets in certain cases	53	Official
§43CB	Computation of income from construction and service contracts	57	Official
§43D	Special provision in case of income of public financial institutions, etc.	56, 66	Official
§44	Insurance business	55	Official
§44A	Special provision for deduction in the case of trade, professional or similar association	50	Official
§44AA	Maintenance of accounts by certain persons carrying on profession or business	58, 62	Official
§44AB	Audit of accounts of certain persons carrying on business or profession	58, 63	Official
§44AD	Special provision for computing profits and gains of business other than cruise shipping on presumptive basis	58	Official
§44ADA	Special provision for computing profits and gains of profession on presumptive basis	58	Official
§44AE	Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages	58	Official
§44AF	Special provisions for computing profits and gains of retail business	⊘ omitted	Omitted
§44B	Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents	61	Official
§44BB	Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils	61, 66	Official
§44BBA	Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents	61	Official
§44BBB	Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects	61	Official
§44BBC	Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents	61	Official
§44BBD	Special provision for computing profits and gains of non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India	61	Official
§44C	Deduction of head office expenditure in the case of non-residents	60	Official
§44D	Special provisions for computing income by way of royalties, etc., in the case of foreign companies	⊘ omitted	Omitted
§44DA	Special provision for computing income by way of royalties, etc., in case of non-residents	59, 66	Official
§44DB	Special provision for computing deductions in the case of business reorganization of co-operative banks	64, 65	Official
§45	Capital gains	67	Official
§46	Capital gains on distribution of assets by companies in liquidation	68	Official
§46A	Capital gains on purchase by company of its own shares or other specified securities	69	Official
§47	Transactions not regarded as transfer	70	Official
§47A	Withdrawal of exemption in certain cases	71	Official
§48	Mode of computation	72	Official
§49	Cost with reference to certain modes of acquisition	73	Official
§50	Special provision for computation of capital gains in case of depreciable assets	74	Official
§50A	Special provision for cost of acquisition in case of depreciable asset	75	Official
§50AA	Special provision for computation of capital gains in case of Market Linked Debenture	76	Official
§50B	Special provision for computation of capital gains in case of slump sale	77	Official
§50C	Special provision for full value of consideration in certain cases	78	Official
§50CA	Special provision for full value of consideration for transfer of share other than quoted share	79	Official
§50D	Fair market value deemed to be full value of consideration in certain cases	80	Official
§51	Advance money received	81	Official
§54	Profit on sale of property used for residence	82	Official
§54B	Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases	83	Official
§54D	Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases	84	Official
§54E	Capital gain on transfer of capital assets not to be charged in certain cases	⊘ omitted	Omitted
§54EA	Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities	⊘ omitted	Omitted
§54EB	Capital gain on transfer of long-term capital assets not to be charged in certain cases	⊘ omitted	Omitted
§54EC	Capital gain not to be charged on investment in certain bonds	85	Official
§54ED	Capital gain on transfer of certain listed securities or unit not to be charged in certain cases	⊘ omitted	Omitted
§54EE	Capital gain not to be charged on investment in units of a specified fund	⊘ omitted	Omitted
§54F	Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house	86	Official
§54G	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area	87	Official
§54GA	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone	88	Official
§54GB	Capital gain on transfer of residential property not to be charged in certain cases	⊘ omitted	Omitted
§54H	Extension of time for acquiring new asset or depositing or investing amount of capital gain	89	Official
§55	Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”	90	Official
§55A	Reference to Valuation Officer	91	Official
§56	Income from other sources	92	Official
§57	Deductions	93	Official
§58	Amounts not deductible	94	Official
§59	Profits chargeable to tax	95	Official
§60	Transfer of income where there is no transfer of assets	96	Official
§61	Revocable transfer of assets	97	Official
§62	Transfer irrevocable for a specified period	97	Official
§63	“Transfer” and “revocable transfer” defined	98	Official
§64	Income of individual to include income of spouse, minor child, etc.	99	Official
§65	Liability of person in respect of income included in the income of another person	100	Official
§66	Total income	101	Official
§67A	Method of computing a member’s share in income of association of persons or body of individuals	309	Official
§68	Cash credits	102	Official
§69	Unexplained investments	103	Official
§69A	Unexplained money, etc.	104	Official
§69B	Amount of investments, etc., not fully disclosed in books of account	103, 104	Official
§69C	Unexplained expenditure, etc.	105	Official
§69D	Amount borrowed or repaid on hundi	106	Official
§70	Set off of loss from one source against income from another source under the same head of income	108	Official
§71	Set off of loss from one head against income from another	109	Official
§71A	Transitional provisions for set off of loss under the head “Income from house property”	⊘ omitted	Omitted
§71B	Carry forward and set off of loss from house property	110	Official
§72	Carry forward and set off of business losses	112	Official
§72A	Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.	116	Official
§72AA	Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases	117	Official
§72AB	Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks	118	Official
§73	Losses in speculation business	113	Official
§73A	Carry forward and set off of losses by specified business	114	Official
§74	Losses under the head	111	Official
§74A	Losses from certain specified sources falling under the head “Income from other sources”	115	Official
§75	Losses of firms	⊘ omitted	Omitted
§78	Carry forward and set off of losses in case of change in constitution of firm or on succession	119	Official
§79	Carry forward and set off of losses in case of certain companies	119	Official
§79A	No set off of losses consequent to search, requisition and survey	120	Official
§80	Submission of return for losses	121	Official
§80A	Deductions to be made in computing total income	122	Official
§80AB	Deductions to be made with reference to the income included in the gross total income	122	Official
§80AC	Deduction not to be allowed unless return furnished	122	Official
§80B	Definitions	122	Official
§80C	Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.	123, Schedule XV	Official
§80CCA	Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan	⊘ omitted	Omitted
§80CCB	Deduction in respect of investment made under Equity Linked Savings Scheme	⊘ omitted	Omitted
§80CCC	Deduction in respect of contribution to certain pension funds	123, Schedule XV	Official
§80CCD	Deduction in respect of contribution to pension scheme of Central Government	124, Schedule XV	Official
§80CCE	Limit on deductions under sections 80C, 80CCC and 80CCD	123	Official
§80CCF	Deduction in respect of subscription to long-term infrastructure bonds	⊘ omitted	Omitted
§80CCG	Deduction in respect of investment made under an equity savings scheme	⊘ omitted	Omitted
§80CCH	Deduction in respect of contribution to Agnipath Scheme	125	Official
§80D	Deduction in respect of health insurance premia	126	Official
§80DD	Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability	127	Official
§80DDB	Deduction in respect of medical treatment, etc.	128	Official
§80E	Deduction in respect of interest on loan taken for higher education	129	Official
§80EE	Deduction in respect of interest on loan taken for residential house property	130	Official
§80EEA	Deduction in respect of interest on loan taken for certain house property	131	Official
§80EEB	Deduction in respect of purchase of electric vehicle	132	Official
§80G	Deduction in respect of donations to certain funds, charitable institutions, etc.	133, 332, 354	Official
§80GG	Deductions in respect of rents paid	134	Official
§80GGA	Deduction in respect of certain donations for scientific research or rural development	135	Official
§80GGB	Deduction in respect of contributions given by companies to political parties	136	Official
§80GGC	Deduction in respect of contributions given by any person to political parties	136, 137	Official
§80HH	Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas	⊘ omitted	Omitted
§80HHA	Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas	⊘ omitted	Omitted
§80HHB	Deduction in respect of profits and gains from projects outside India	⊘ omitted	Omitted
§80HHBA	Deduction in respect of profits and gains from housing projects in certain cases	⊘ omitted	Omitted
§80HHC	Deduction in respect of profits retained for export business	⊘ omitted	Omitted
§80HHD	Deduction in respect of earnings in convertible foreign exchange	⊘ omitted	Omitted
§80HHE	Deduction in respect of profits from export of computer software, etc.	⊘ omitted	Omitted
§80HHF	Deduction in respect of profits and gains from export or transfer of film software, etc.	⊘ omitted	Omitted
§80-I	Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.	⊘ omitted	Omitted
§80-IA	Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.	138	Official
§80-IAB	Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone	139	Official
§80-IAC	Special provision in respect of specified business	140	Official
§80-IB	Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings	141	Official
§80-IBA	Deductions in respect of profits and gains from housing projects	142	Official
§80-IC	Special provisions in respect of certain undertakings or enterprises in certain special category States	⊘ omitted	Omitted
§80-ID	Deduction in respect of profits and gains from business of hotels and convention centres in specified area	⊘ omitted	Omitted
§80-IE	Special provisions in respect of certain undertakings in North-Eastern States	143	Official
§80JJA	Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste	145	Official
§80JJAA	Deduction in respect of employment of new employees	146	Official
§80LA	Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre	147	Official
§80M	Deduction in respect of certain inter-corporate dividends	148	Official
§80-O	Deduction in respect of royalties, etc., from certain foreign enterprises	⊘ omitted	Omitted
§80P	Deduction in respect of income of co-operative societies	149, 150	Official
§80PA	Deduction in respect of certain income of Producer Companies	⊘ omitted	Omitted
§80Q	Deduction in respect of profits and gains from the business of publication of books	⊘ omitted	Omitted
§80QQA	Deduction in respect of professional income of authors of text books in Indian languages	⊘ omitted	Omitted
§80QQB	Deduction in respect of royalty income, etc., of authors of certain books other than text books	151	Official
§80R	Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.	⊘ omitted	Omitted
§80RR	Deduction in respect of professional income from foreign sources in certain cases	⊘ omitted	Omitted
§80RRA	Deduction in respect of remuneration received for services rendered outside India	⊘ omitted	Omitted
§80RRB	Deduction in respect of royalty on patents	152	Official
§80TTA	Deduction in respect of interest on deposits in savings account	153	Official
§80TTB	Deduction in respect of interest on deposits in case of senior citizens	153	Official
§80U	Deduction in case of a person with disability	154	Official
§86	Share of member of an association of persons or body of individuals in the income of the association or body	309, 310	Official
§87	Rebate to be allowed in computing income-tax	155	Official
§87A	Rebate of income-tax in case of certain individuals	156	Official
§88E	Rebate in respect of securities transaction tax	⊘ omitted	Omitted
§89	Relief when salary, etc., is paid in arrears or in advance	157	Official
§89A	Relief from taxation in income from retirement benefit account maintained in a notified country	158	Official
§90	Agreement with foreign countries or specified territories	159	Official
§90A	Adoption by Central Government of agreement between specified associations for double taxation relief	159	Official
§91	Countries with which no agreement exists	160	Official
§92	Computation of income from international transaction having regard to arm’s length price	161	Official
§92A	Meaning of associated enterprise	162	Official
§92B	Meaning of international transaction	163	Official
§92BA	Meaning of specified domestic transaction	164	Official
§92C	Computation of arm’s length price	165	Official
§92CA	Reference to Transfer Pricing Officer	166, 532	Official
§92CB	Power of Board to make safe harbour rules	167	Official
§92CC	Advance pricing agreement	168	Official
§92CD	Effect to advance pricing agreement	169	Official
§92CE	Secondary adjustment in certain cases	162, 170	Official
§92D	Maintenance, keeping and furnishing of information and document by certain persons	171	Official
§92E	Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction	172	Official
§92F	Definitions of certain terms relevant to computation of arm’s length price, etc.	173	Official
§93	Avoidance of income-tax by transactions resulting in transfer of income to non-residents	174	Official
§94	Avoidance of tax by certain transactions in securities	175	Official
§94A	Special measures in respect of transactions with persons located in notified jurisdictional area	176	Official
§94B	Limitation on interest deduction in certain cases	162, 177	Official
§95	Applicability of General Anti-Avoidance Rule	178	Official
§96	Impermissible avoidance arrangement	179	Official
§97	Arrangement to lack commercial substance	180	Official
§98	Consequences of impermissible avoidance arrangement	181	Official
§99	Treatment of connected person and accommodating party	182	Official
§100	Application of this Chapter	183	Official
§101	Framing of guidelines	183	Official
§102	Definitions	184	Official
§110	Determination of tax where total income includes income on which no tax is payable	190	Official
§111	Tax on accumulated balance of recognised provident fund	191	Official
§111A	Tax on short-term capital gains in certain cases	196	Official
§112	Tax on long-term capital gains	197	Official
§112A	Tax on long-term capital gains in certain cases	198	Official
§113	Tax in the case of block assessment of search cases	192	Official
§115A	Tax on dividends, royalty and technical service fees in the case of foreign companies	207	Official
§115AB	Tax on income from units purchased in foreign currency or capital gains arising from their transfer	208	Official
§115AC	Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer	209	Official
§115ACA	Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer	193	Official
§115AD	Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer	210	Official
§115B	Tax on profits and gains of life insurance business	194	Official
§115BA	Tax on income of certain manufacturing domestic companies	199, 205	Official
§115BAA	Tax on income of certain domestic companies	200, 205	Official
§115BAB	Tax on income of new manufacturing domestic companies	201, 205	Official
§115BAC	Tax on income of individuals, Hindu undivided family and others	202	Official
§115BAD	Tax on income of certain resident co-operative societies	203, 205	Official
§115BAE	Tax on income of certain new manufacturing co-operative societies	204, 205	Official
§115BB	Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever	194	Official
§115BBA	Tax on non-resident sportsmen or sports associations	211	Official
§115BBB	Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds	⊘ omitted	Omitted
§115BBC	Anonymous donations to be taxed in certain cases	334, 337, 355	Official
§115BBD	Tax on certain dividends received from foreign companies	⊘ omitted	Omitted
§115BBDA	Tax on certain dividends received from domestic companies	⊘ omitted	Omitted
§115BBE	Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D	195	Official
§115BBF	Tax on income from patent	194	Official
§115BBG	Tax on income from transfer of carbon credits	194	Official
§115BBH	Tax on income from virtual digital asset	194	Official
§115BBI	Specified income of certain institutions	334, 337, 353	Official
§115BBJ	Tax on winnings from online games	194	Official
§115C	Definitions	212	Official
§115D	Special provision for computation of total income of non-residents	213	Official
§115E	Tax on investment income and long-term capital gains	214	Official
§115F	Capital gains on transfer of foreign exchange assets not to be charged in certain cases	215	Official
§115G	Return of income not to be filed in certain cases	216	Official
§115H	Benefit under Chapter to be available in certain cases even after the assessee becomes resident	217	Official
§115-I	Chapter not to apply if the assessee so chooses	218	Official
§115J	Special provisions relating to certain companies	⊘ omitted	Omitted
§115JA	Deemed income relating to certain companies	⊘ omitted	Omitted
§115JAA	Tax credit in respect of tax paid on deemed income relating to certain companies	206	Official
§115JB	Special provision for payment of tax by certain companies	206	Official
§115JC	Special provisions for payment of tax by certain persons other than a company	206	Official
§115JD	Tax credit for alternate minimum tax	206	Official
§115JE	Application of other provisions of this Act	206	Official
§115JEE	Application of this Chapter to certain persons	206	Official
§115JF	Interpretation in this Chapter	206	Official
§115JG	Conversion of an Indian branch of foreign company into subsidiary Indian company	219	Official
§115JH	Foreign company said to be resident in India	220	Official
§115-O	Tax on distributed profits of domestic companies	⊘ omitted	Omitted
§115P	Interest payable for non-payment of tax by domestic companies	⊘ omitted	Omitted
§115Q	When company is deemed to be in default	⊘ omitted	Omitted
§115QA	Tax on distributed income to shareholders	⊘ omitted	Omitted
§115QB	Interest payable for non-payment of tax by company	⊘ omitted	Omitted
§115QC	When company is deemed to be assessee in default	⊘ omitted	Omitted
§115R	Tax on distributed income to unit holders	⊘ omitted	Omitted
§115S	Interest payable for non-payment of tax	⊘ omitted	Omitted
§115T	Unit Trust of India or Mutual Fund to be an assessee in default	⊘ omitted	Omitted
§115TA	Tax on distributed income to investors	⊘ omitted	Omitted
§115TB	Interest payable for non-payment of tax	⊘ omitted	Omitted
§115TC	Securitisation trust to be assessee in default	⊘ omitted	Omitted
§115TCA	Tax on income from securitisation trusts	221	Official
§115TD	Tax on accreted income	352, 355	Official
§115TE	Interest payable for non- payment of tax by specified person	352, 355	Official
§115TF	When specified person is deemed to be assessee in default	352, 355	Official
§115U	Tax on income in certain cases	222	Official
§115UA	Tax on income of unit holder and business trust	223	Official
§115UB	Tax on income of investment fund and its unit holders	224	Official
§115V	Definitions	235	Official
§115VA	Computation of profits and gains from the business of operating qualifying ships	225	Official
§115VB	Operating ships	226	Official
§115VC	Qualifying company	235	Official
§115VD	Qualifying ship	235	Official
§115VE	Manner of computation of income under tonnage tax scheme	226, 235	Official
§115VF	Tonnage income	226	Official
§115VG	Computation of tonnage income	227	Official
§115VH	Calculation in case of joint operation, etc.	227	Official
§115V-I	Relevant shipping income	228	Official
§115VJ	Treatment of common costs	228	Official
§115VK	Depreciation	229	Official
§115VL	General exclusion of deduction and set off, etc.	230	Official
§115VM	Exclusion of loss	230	Official
§115VN	Chargeable gains from transfer of tonnage tax assets	229	Official
§115V-O	Exclusion from provisions of section 115JB	228	Official
§115VP	Method and time of opting for tonnage tax scheme	231	Official
§115VQ	Period for which tonnage tax option to remain in force	231	Official
§115VR	Renewal of tonnage tax scheme	231	Official
§115VS	Prohibition to opt for tonnage tax scheme in certain cases	231	Official
§115VT	Transfer of profits to Tonnage Tax Reserve Account	232	Official
§115VU	Minimum training requirement for tonnage tax company	232	Official
§115VV	Limit for charter in of tonnage	232	Official
§115VW	Maintenance and audit of accounts	232	Official
§115VX	Determination of tonnage	227	Official
§115VY	Amalgamation	233	Official
§115VZ	Demerger	233	Official
§115VZA	Effect of temporarily ceasing to operate qualifying ships	232	Official
§115VZB	Avoidance of tax	234	Official
§115VZC	Exclusion from tonnage tax scheme	234	Official
§115W	Definitions	⊘ omitted	Omitted
§115WA	Charge of fringe benefit tax	⊘ omitted	Omitted
§115WB	Fringe benefits	⊘ omitted	Omitted
§115WC	Value of fringe benefits	⊘ omitted	Omitted
§115WD	Return of fringe benefits	⊘ omitted	Omitted
§115WE	Assessment	⊘ omitted	Omitted
§115WF	Best judgment assessment	⊘ omitted	Omitted
§115WG	Fringe benefits escaping assessment	⊘ omitted	Omitted
§115WH	Issue of notice where fringe benefits have escaped assessment	⊘ omitted	Omitted
§115WI	Payment of fringe benefit tax	⊘ omitted	Omitted
§115WJ	Advance tax in respect of fringe benefits	⊘ omitted	Omitted
§115WK	Interest for default in furnishing return of fringe benefits	⊘ omitted	Omitted
§115WKA	Recovery of fringe benefit tax by the employer from the employee	⊘ omitted	Omitted
§115WKB	Deemed payment of tax by employee	⊘ omitted	Omitted
§115WL	Application of other provisions of this Act	⊘ omitted	Omitted
§115WM	Chapter XII-H not to apply after a certain date	⊘ omitted	Omitted
§116	Income-tax authorities	236	Official
§117	Appointment of income-tax authorities	237	Official
§118	Control of income-tax authorities	238	Official
§119	Instructions to subordinate authorities	239	Official
§119A	Taxpayer’s Charter	240	Official
§120	Jurisdiction of income-tax authorities	241, 243	Official
§124	Jurisdiction of Assessing Officers	242, 243	Official
§127	Power to transfer cases	243	Official
§129	Change of incumbent of an office	244	Official
§130	Faceless jurisdiction of income-tax authorities	245	Official
§131	Power regarding discovery, production of evidence, etc.	246, 261	Official
§132	Search and seizure	247, 249, 251, 261	Official
§132A	Powers to requisition books of account, etc.	248, 249, 261	Official
§132B	Application of seized or requisitioned assets	250, 261	Official
§133	Power to call for information	252, 261	Official
§133A	Power of survey	253, 261	Official
§133B	Power to collect certain information	254	Official
§133C	Power to call for information by prescribed income-tax authority	259	Official
§134	Power to inspect registers of companies	255	Official
§135	Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner	256, 261	Official
§135A	Faceless collection of information	260	Official
§136	Proceedings before income-tax authorities to be judicial proceedings	257	Official
§138	Disclosure of information respecting assessees	258	Official
§139	Return of income	263, 349, Schedule VIII	Official
§139A	Permanent account number	262	Official
§139AA	Quoting of Aadhaar number	262	Official
§139B	Scheme for submission of returns through Tax Return Preparers	264, 534	Official
§139C	Power of Board to dispense with furnishing documents, etc., with return	⊘ omitted	Omitted
§139D	Filing of return in electronic form	263	Official
§140	Return by whom to be verified	265	Official
§140A	Self-assessment	266	Official
§140B	Tax on updated return	267	Official
§142	Inquiry before assessment	268	Official
§142A	Estimation of value of assets by Valuation Officer	269	Official
§142B	Faceless inquiry or Valuation	532	Official
§143	Assessment	270	Official
§144	Best judgment assessment	271	Official
§144A	Power of Joint Commissioner to issue directions in certain cases	272	Official
§144B	Faceless assessment	273	Official
§144BA	Reference to Principal Commissioner or Commissioner in certain cases	274	Official
§144C	Reference to dispute resolution panel	275, 532	Official
§145	Method of accounting	276	Official
§145A	Method of accounting in certain cases	277	Official
§145B	Taxability of certain income	278	Official
§147	Income escaping assessment	279	Official
§148	Issue of notice where income has escaped assessment	280	Official
§148A	Procedure before issuance of notice under section 148	281, 284	Official
§148B	Prior approval for assessment, reassessment or recomputation in certain cases	⊘ omitted	Omitted
§149	Time limit for notices under sections 148 and 148A	282	Official
§150	Provision for cases where assessment is in pursuance of an order on appeal, etc.	283	Official
§151	Sanction for issue of notice	284	Official
§151A	Faceless assessment of income escaping assessment	532	Official
§152	Other provisions	285	Official
§153	Time limit for completion of assessment, reassessment and recomputation	286	Official
§153A	Assessment in case of search or requisition	⊘ omitted	Omitted
§153B	Time-limit for completion of assessment under section 153A	⊘ omitted	Omitted
§153C	Assessment of income of any other person	⊘ omitted	Omitted
§153D	Prior approval necessary for assessment in cases of search or requisition	⊘ omitted	Omitted
§154	Rectification of mistake	287	Official
§155	Other amendments	288	Official
§156	Notice of demand	289	Official
§156A	Modification and revision of notice in certain cases	290	Official
§157	Intimation of loss	291	Official
§157A	Faceless rectification, amendments and issuance of notice or intimation	532	Official
§158	Intimation of assessment of firm	⊘ omitted	Omitted
§158A	Procedure when assessee claims identical question of law is pending before High Court or Supreme Court	375	Official
§158AA	Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court	⊘ omitted	Omitted
§158AB	Procedure where an identical question of law is pending before High Courts or Supreme Court	376	Official
§158B	Definitions	301	Official
§158BA	Assessment of undisclosed total income as a result of search	292	Official
§158BB	Computation of undisclosed total income of block period	293	Official
§158BC	Procedure for block assessment	294	Official
§158BD	Undisclosed income of any other person	295	Official
§158BE	Time-limit for completion of block assessment	296	Official
§158BF	Certain interests and penalties not to be levied or imposed	297	Official
§158BFA	Levy of interest and penalty in certain cases	298	Official
§158BG	Authority competent to make assessment of block period	299	Official
§158BH	Application of other provisions of this Act	300	Official
§158BI	Chapter not to apply in certain circumstances	⊘ omitted	Omitted
§159	Legal representatives	302	Official
§160	Representative assessee	303	Official
§161	Liability of representative assessee	304	Official
§162	Right of representative assessee to recover tax paid	305	Official
§163	Who may be regarded as agent	306	Official
§164	Charge of tax where share of beneficiaries unknown	307	Official
§164A	Charge of tax in case of oral trust	308	Official
§165	Case where part of trust income is chargeable	304	Official
§166	Direct assessment or recovery not barred	304	Official
§167	Remedies against property in cases of representative assessees	304	Official
§167A	Charge of tax in the case of a firm	324	Official
§167B	Charge of tax where shares of members in association of persons or body of individuals unknown, etc.	309, 311	Official
§167C	Liability of partners of limited liability partnership in liquidation	331	Official
§168	Executors	312	Official
§169	Right of executor to recover tax paid	312	Official
§170	Succession to business otherwise than on death	313	Official
§170A	Effect of order of tribunal or court in respect of business reorganisation	314	Official
§171	Assessment after partition of a Hindu undivided family	315	Official
§172	Shipping business of non-residents	316	Official
§173	Recovery of tax in respect of non-resident from his assets	422	Official
§174	Assessment of persons leaving India	317	Official
§174A	Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose	318	Official
§175	Assessment of persons likely to transfer property to avoid tax	319	Official
§176	Discontinued business	320	Official
§177	Association dissolved or business discontinued	321	Official
§178	Company in liquidation	322	Official
§179	Liability of directors of private company	323	Official
§180	Royalties or copyright fees for literary or artistic work	⊘ omitted	Omitted
§180A	Consideration for know-how	⊘ omitted	Omitted
§184	Assessment as a firm	325	Official
§185	Assessment when section 184 not complied with	326	Official
§187	Change in constitution of a firm	327	Official
§188	Succession of one firm by another firm	328	Official
§188A	Joint and several liability of partners for tax payable by firm	329	Official
§189	Firm dissolved or business discontinued	330	Official
§189A	Provisions applicable to past assessments of firms	⊘ omitted	Omitted
§190	Deduction at source and advance payment	390	Official
§191	Direct payment	391	Official
§192	Salary	392	Official
§192A	Payment of accumulated balance due to an employee	392	Official
§193	Interest on securities	393	Official
§194	Dividends	393	Official
§194A	Interest other than “Interest on securities”	393, 400	Official
§194B	Winnings from lottery or crossword puzzle, etc.	393	Official
§194BA	Winnings from online games	393, 400	Official
§194BB	Winnings from horse race	393	Official
§194C	Payments to contractors	393	Official
§194D	Insurance commission	393	Official
§194DA	Payment in respect of life insurance policy	393	Official
§194E	Payments to non-resident sportsmen or sports associations	393	Official
§194EE	Payments in respect of deposits under National Savings Scheme, etc.	393	Official
§194G	Commission, etc., on sale of lottery tickets	393	Official
§194H	Commission or brokerage	393	Official
§194-I	Rent	393	Official
§194-IA	Payment on transfer of certain immovable property other than agricultural land	393, 397	Official
§194-IB	Payment of rent by certain individuals or Hindu undivided family	393, 397	Official
§194-IC	Payment under specified agreement	393	Official
§194J	Fees for professional or technical services	393	Official
§194K	Income in respect of units	393	Official
§194L	Payment of compensation on acquisition of capital asset	⊘ omitted	Omitted
§194LA	Payment of compensation on acquisition of certain immovable property	393	Official
§194LB	Income by way of interest from infrastructure debt fund	393	Official
§194LBA	Certain income from units of a business trust	393	Official
§194LBB	Income in respect of units of investment fund	393	Official
§194LBC	Income in respect of investment in securitization trust	393	Official
§194LC	Income by way of interest from Indian company	393	Official
§194LD	Income by way of interest on certain bonds and Government securities	⊘ omitted	Omitted
§194M	Payment of certain sums by certain individuals or Hindu undivided family	393, 397	Official
§194N	Payment of certain amounts in cash	393, 400	Official
§194-O	Payment of certain sums by e-commerce operator to e-commerce participant	393, 400	Official
§194P	Deduction of tax in case of specified senior citizen	263, 393	Official
§194Q	Deduction of tax at source on payment of certain sum for purchase of goods	393, 400	Official
§194R	Deduction of tax on benefit or perquisite in respect of business or profession	393, 400	Official
§194S	Payment on transfer of virtual digital asset	393, 397, 400	Official
§194T	Payments to partners of firms	393	Official
§195	Other sums	393, 395, 397, 400	Official
§195A	Income payable “net of tax”	393	Official
§196	Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations	393	Official
§196A	Income in respect of units of non-residents	393	Official
§196B	Income from units	393	Official
§196C	Income from foreign currency bonds or shares of Indian company	393	Official
§196D	Income of Foreign Institutional Investors from securities	393	Official
§197	Certificate for deduction at lower rate	395, 400	Official
§197A	No deduction to be made in certain cases	393, 400	Official
§197B	Lower deduction in certain cases for a limited period	⊘ omitted	Omitted
§198	Tax deducted is income received	396	Official
§199	Credit for tax deducted	390	Official
§200	Duty of person deducting tax	397	Official
§200A	Processing of statements of tax deducted at source and other Statements	399	Official
§201	Consequences of failure to deduct or pay	398	Official
§202	Deduction only one mode of recovery	390	Official
§203	Certificate for tax deducted	395	Official
§203A	Tax deduction and collection account number	397	Official
§204	Meaning of “person responsible for paying”	—	Official
§205	Bar against direct demand on assessee	401	Official
§206	Persons deducting tax to furnish prescribed returns	⊘ omitted	Omitted
§206A	Furnishing of statement in respect of payment of any income to residents without deduction of tax	397	Official
§206AA	Requirement to furnish Permanent Account Number	397	Official
§206AB	Special provision for deduction of tax at source for non-filers of income-tax return	⊘ omitted	Omitted
§206C	Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.	390, 394, 395, 397, 398, 400	Official
§206CA	Tax collection account number	⊘ omitted	Omitted
§206CB	Processing of statements of tax collected at source	399	Official
§206CC	Requirement to furnish Permanent Account number by collectee	397	Official
§206CCA	Special provision for collection of tax at source for non-filers of income-tax return	⊘ omitted	Omitted
§207	Liability for payment of advance tax	403	Official
§208	Conditions of liability to pay advance tax	404	Official
§209	Computation of advance tax	405, 406, 407	Official
§210	Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer	406, 407	Official
§211	Instalments of advance tax and due dates	407, 408	Official
§214	Interest payable by Government	⊘ omitted	Omitted
§215	Interest payable by assessee	⊘ omitted	Omitted
§216	Interest payable by assessee in case of under-estimate, etc.	⊘ omitted	Omitted
§217	Interest payable by assessee when no estimate made	⊘ omitted	Omitted
§218	When assessee deemed to be in default	409	Official
§219	Credit for advance tax	410	Official
§220	When tax payable and when assessee deemed in default	411	Official
§221	Penalty payable when tax in default	412	Official
§222	Certificate to Tax Recovery Officer	413	Official
§223	Tax Recovery Officer by whom recovery is to be effected	414	Official
§224	Validity of certificate and cancellation or amendment thereof	413	Official
§225	Stay of proceedings in pursuance of certificate and amendment or cancellation thereof	415	Official
§226	Other modes of recovery	416	Official
§227	Recovery through State Government	417	Official
§228A	Recovery of tax in pursuance of agreements with foreign countries	418	Official
§229	Recovery of penalties, fine, interest and other sums	419	Official
§230	Tax clearance certificate	420	Official
§231	Faceless collection and recovery of tax	532	Official
§232	Recovery by suit or under other law not affected	421	Official
§234A	Interest for defaults in furnishing return of income	423	Official
§234B	Interest for defaults in payment of advance tax	424	Official
§234C	Interest for deferment of advance tax	425	Official
§234D	Interest on excess refund	426	Official
§234E	Fee for default in furnishing statements	427	Official
§234F	Fee for default in furnishing return of income	428	Official
§234G	Fee for default relating to statement or certificate	429	Official
§234H	Fee for default relating to intimation of Aadhaar number	430	Official
§236	Relief to company in respect of dividend paid out of past taxed profits	⊘ omitted	Omitted
§236A	Relief to certain charitable institutions or funds in respect of certain dividends	⊘ omitted	Omitted
§237	Refunds	431	Official
§238	Person entitled to claim refund in certain special cases	432	Official
§239	Form of claim for refund and limitation	433	Official
§239A	Refund for denying liability to deduct tax in certain cases	434	Official
§240	Refund on appeal, etc.	435	Official
§241A	Withholding of refund in certain cases	⊘ omitted	Omitted
§242	Correctness of assessment not to be questioned	436	Official
§243	Interest on delayed refunds	⊘ omitted	Omitted
§244	Interest on refund where no claim is needed	⊘ omitted	Omitted
§244A	Interest on refunds	437	Official
§245	Set off and withholding of refunds in certain cases	438	Official
§245A	Definitions	⊘ omitted	Omitted
§245AA	Interim Boards for Settlement	⊘ omitted	Omitted
§245B	Income-tax Settlement Commission	⊘ omitted	Omitted
§245BA	Jurisdiction and powers of Settlement Commission	⊘ omitted	Omitted
§245BB	Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances	⊘ omitted	Omitted
§245BC	Power of Chairman to transfer cases from one Bench to another	⊘ omitted	Omitted
§245BD	Decision to be by majority	⊘ omitted	Omitted
§245C	Application for settlement of cases	⊘ omitted	Omitted
§245D	Procedure on receipt of an application under section 245C	⊘ omitted	Omitted
§245DD	Power of Settlement Commission to order provisional attachment to protect revenue	⊘ omitted	Omitted
§245E	Power of Settlement Commission to reopen completed proceedings	⊘ omitted	Omitted
§245F	Powers and procedure of Settlement Commission	⊘ omitted	Omitted
§245G	Inspection, etc., of reports	⊘ omitted	Omitted
§245H	Power of Settlement Commission to grant immunity from prosecution and penalty	⊘ omitted	Omitted
§245HA	Abatement of proceeding before Settlement Commission	⊘ omitted	Omitted
§245HAA	Credit for tax paid in case of abatement of proceedings	⊘ omitted	Omitted
§245-I	Order of settlement to be conclusive	⊘ omitted	Omitted
§245J	Recovery of sums due under order of settlement	⊘ omitted	Omitted
§245K	Bar on subsequent application for settlement	⊘ omitted	Omitted
§245L	Proceedings before Settlement Commission to be judicial proceedings	⊘ omitted	Omitted
§245M	Option to withdraw pending application	⊘ omitted	Omitted
§245MA	Dispute Resolution Committee	379, 532	Official
§245N	Definitions	380	Official
§245-O	Authority for advance rulings	⊘ omitted	Omitted
§245-OA	Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member	⊘ omitted	Omitted
§245-OB	Board for Advance Rulings	381	Official
§245P	Vacancies, etc., not to invalidate proceedings	382	Official
§245Q	Application for advance ruling	383	Official
§245R	Procedure on receipt of application	384, 532	Official
§245RR	Appellate authority not to proceed in certain cases	385	Official
§245S	Applicability of advance ruling	⊘ omitted	Omitted
§245T	Advance ruling to be void in certain circumstances	386	Official
§245U	Powers of the Authority	387	Official
§245V	Procedure of Authority	388	Official
§245W	Appeal	389, 532	Official
§246	Appealable orders before Joint Commissioner (Appeals)	356	Official
§246A	Appealable orders before Commissioner (Appeals)	357	Official
§248	Appeal by a person denying liability to deduct tax in certain cases	⊘ omitted	Omitted
§249	Form of appeal and limitation	358	Official
§250	Procedure in appeal	359, 532	Official
§251	Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)	360	Official
§252	Appellate Tribunal	361	Official
§252A	Qualifications, terms and conditions of service of President, Vice-President and Member	361	Official
§253	Appeals to the Appellate Tribunal	362, 532	Official
§254	Orders of Appellate Tribunal	363	Official
§255	Procedure of Appellate Tribunal	364, 532	Official
§256	Statement of case to the High Court	⊘ omitted	Omitted
§257	Statement of case to Supreme Court in certain cases	⊘ omitted	Omitted
§258	Power of High Court or Supreme Court to require statement to be amended	⊘ omitted	Omitted
§259	Case before High Court to be heard by not less than two judges	⊘ omitted	Omitted
§260	Decision of High Court or Supreme Court on the case stated	⊘ omitted	Omitted
§260A	Appeal to High Court	365	Official
§260B	Case before High Court to be heard by not less than two Judges	366	Official
§261	Appeal to Supreme Court	367	Official
§262	Hearing before Supreme Court	368	Official
§263	Revision of orders prejudicial to revenue	377	Official
§264	Revision of other orders	378	Official
§264A	Faceless revision of orders	532	Official
§264B	Faceless effect of orders	532	Official
§265	Tax to be paid notwithstanding reference, etc.	369	Official
§266	Execution for costs awarded by Supreme Court	370	Official
§267	Amendment of assessment on appeal	371	Official
§268	Exclusion of time taken for copy	372	Official
§268A	Filing of appeal or application for reference by income-tax authority	373	Official
§269	Definition of “High Court”	374	Official
§269A	Definitions	⊘ omitted	Omitted
§269AB	Registration of certain transactions	⊘ omitted	Omitted
§269B	Competent authority	⊘ omitted	Omitted
§269C	Immovable property in respect of which proceedings for acquisition may be taken	⊘ omitted	Omitted
§269D	Preliminary notice	⊘ omitted	Omitted
§269E	Objections	⊘ omitted	Omitted
§269F	Hearing of objections	⊘ omitted	Omitted
§269G	Appeal against order for acquisition	⊘ omitted	Omitted
§269H	Appeal to High Court	⊘ omitted	Omitted
§269-I	Vesting of property in Central Government	⊘ omitted	Omitted
§269J	Compensation	⊘ omitted	Omitted
§269K	Payment or deposit of compensation	⊘ omitted	Omitted
§269L	Assistance by Valuation Officers	⊘ omitted	Omitted
§269M	Powers of competent authority	⊘ omitted	Omitted
§269N	Rectification of mistakes	⊘ omitted	Omitted
§269-O	Appearance by authorised representative or registered valuer	⊘ omitted	Omitted
§269P	Statement to be furnished in respect of transfers of immovable property	⊘ omitted	Omitted
§269Q	Chapter not to apply to transfers to relatives	⊘ omitted	Omitted
§269R	Properties liable for acquisition under this chapter not to be acquired under other laws	⊘ omitted	Omitted
§269RR	Chapter not to apply where transfer of immovable property made after a certain date	⊘ omitted	Omitted
§269SS	Mode of taking or accepting certain loans, deposits and specified sum	185, 189	Official
§269ST	Mode of undertaking transactions	186, 189	Official
§269SU	Acceptance of payment through prescribed electronic modes	187	Official
§269T	Mode of repayment of certain loans or deposits	188, 189	Official
§269TT	Mode of repayment of Special Bearer Bonds, 1991	⊘ omitted	Omitted
§269U	Commencement of Chapter	⊘ omitted	Omitted
§269UA	Definitions	⊘ omitted	Omitted
§269UB	Appropriate authority	⊘ omitted	Omitted
§269UC	Restrictions on transfer of immovable property	⊘ omitted	Omitted
§269UD	Order by appropriate authority for purchase by Central Government of immovable property	⊘ omitted	Omitted
§269UE	Vesting of property in Central Government	⊘ omitted	Omitted
§269UF	Consideration for purchase of immovable property by Central Government	⊘ omitted	Omitted
§269UG	Payment or deposit of consideration	⊘ omitted	Omitted
§269UH	Re-vesting of property in the transferor on failure of payment or deposit of consideration	⊘ omitted	Omitted
§269UI	Powers of the appropriate authority	⊘ omitted	Omitted
§269UJ	Rectification of mistakes	⊘ omitted	Omitted
§269UK	Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property	⊘ omitted	Omitted
§269UL	Restrictions on registration, etc., of documents in respect of transfer of immovable property	⊘ omitted	Omitted
§269UM	Immunity to transferor against claims of transferee for transfer	⊘ omitted	Omitted
§269UN	Order of appropriate authority to be final and conclusive	⊘ omitted	Omitted
§269UO	Chapter not to apply to certain transfers	⊘ omitted	Omitted
§269UP	Chapter not to apply where transfer of immovable property effected after certain date	⊘ omitted	Omitted
§270A	Penalty for under-reporting and misreporting of income	439	Official
§270AA	Immunity from imposition of penalty, etc.	440	Official
§271	Failure to furnish returns, comply with notices, concealment of income, etc.	⊘ omitted	Omitted
§271A	Failure to keep, maintain or retain books of account, documents, etc.	441	Official
§271AA	Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions	442	Official
§271AAA	Penalty where search has been initiated	⊘ omitted	Omitted
§271AAB	Penalty where search has been initiated	⊘ omitted	Omitted
§271AAC	Penalty in respect of certain income	443	Official
§271AAD	Penalty for false entry, etc., in books of account	444	Official
§271AAE	Benefits to related persons	445	Official
§271B	Failure to get accounts audited	446	Official
§271BA	Penalty for failure to furnish report under section 92E	447	Official
§271BB	Failure to subscribe to the eligible issue of capital	⊘ omitted	Omitted
§271C	Penalty for failure to deduct tax at source	448	Official
§271CA	Penalty for failure to collect tax at source	449	Official
§271D	Penalty for failure to comply with the provisions of section 269SS	450	Official
§271DA	Penalty for failure to comply with provisions of section 269ST	451, 470	Official
§271DB	Penalty for failure to comply with provisions of section 269SU	452, 470	Official
§271E	Penalty for failure to comply with the provisions of section 269T	453	Official
§271F	Penalty for failure to furnish return of income	⊘ omitted	Omitted
§271FA	Penalty for failure to furnish statement of financial transaction or reportable account	454	Official
§271FAA	Penalty for furnishing inaccurate statement of financial transaction or reportable account	455	Official
§271FAB	Penalty for failure to furnish statement or information or document by an eligible investment fund	456	Official
§271FB	Penalty for failure to furnish return of fringe benefits	⊘ omitted	Omitted
§271G	Penalty for failure to furnish information or document under section 92D	457	Official
§271GA	Penalty for failure to furnish information or document under section 285A	458	Official
§271GB	Penalty for failure to furnish report or for furnishing inaccurate report under section 286	459	Official
§271GC	Penalty for failure to submit statement under section 285	460	Official
§271H	Penalty for failure to furnish statements, etc.	461	Official
§271-I	Penalty for failure to furnish information or furnishing inaccurate information under section 195	462	Official
§271J	Penalty for furnishing incorrect information in reports or certificates	463	Official
§271K	Penalty for failure to furnish statements, etc.	464	Official
§272A	Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.	465, 471	Official
§272AA	Penalty for failure to comply with the provisions of section 133B	466, 471	Official
§272B	Penalty for failure to comply with the provisions of section 139A	467, 471	Official
§272BB	Penalty for failure to comply with the provisions of section 203A	468, 471	Official
§272BBB	Penalty for failure to comply with the provisions of section 206CA	⊘ omitted	Omitted
§273	False estimate of, or failure to pay, advance tax	⊘ omitted	Omitted
§273A	Power to reduce or waive penalty, etc., in certain cases	469	Official
§273AA	Power of Principal Commissioner or Commissioner to grant immunity from penalty	⊘ omitted	Omitted
§273B	Penalty not to be imposed in certain cases	470	Official
§274	Procedure	471, 532	Official
§275	Bar of limitation for imposing penalties	472	Official
§275A	Contravention of order made under sub-section (3) of section 132	473	Official
§275B	Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132	474	Official
§276	Removal, concealment, transfer or delivery of property to thwart tax recovery	475	Official
§276A	Failure to comply with the provisions of sub-sections (1) and (3) of section 178	⊘ omitted	Omitted
§276AB	Failure to comply with the provisions of sections 269UC, 269UE and 269UL	⊘ omitted	Omitted
§276B	Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B	476	Official
§276BB	Failure to pay the tax collected at source	477	Official
§276C	Wilful attempt to evade tax, etc.	478	Official
§276CC	Failure to furnish returns of income	479	Official
§276CCC	Failure to furnish return of income in search cases	480	Official
§276D	Failure to produce accounts and documents	481	Official
§277	False statement in verification, etc.	482	Official
§277A	Falsification of books of account or document, etc.	483	Official
§278	Abetment of false return, etc.	484	Official
§278A	Punishment for second and subsequent offences	485	Official
§278AA	Punishment not to be imposed in certain cases	486	Official
§278AB	Power of Principal Commissioner or Commissioner to grant immunity from prosecution	⊘ omitted	Omitted
§278B	Offences by companies	487	Official
§278C	Offences by Hindu undivided families	488	Official
§278D	Presumption as to assets, books of account, etc., in certain cases	489	Official
§278E	Presumption as to culpable mental state	490	Official
§279	Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner	491, 532	Official
§279A	Certain offences to be non-cognizable	492	Official
§279B	Proof of entries in records or documents	493	Official
§280	Disclosure of particulars by public servants	494	Official
§280A	Special Courts	495	Official
§280B	Offences triable by Special Court	496	Official
§280C	Trial of offences as summons case	497	Official
§280D	Application of Code of Criminal Procedure, 1973 to proceedings before Special Court	498	Official
§281	Certain transfers to be void	499	Official
§281B	Provisional attachment to protect revenue in certain cases	500	Official
§282	Service of notice generally	501	Official
§282A	Authentication of notices and other documents	502	Official
§283	Service of notice when family is disrupted or firm, etc., is dissolved	503	Official
§284	Service of notice in the case of discontinued business	504	Official
§285	Submission of statement by a non-resident having liaison office	505	Official
§285A	Furnishing of information or documents by an Indian concern in certain cases	506	Official
§285B	Submission of statements by producers of cinematograph films or persons engaged in specified activity	507	Official
§285BA	Obligation to furnish statement of financial transaction or reportable account	508	Official
§285BAA	Obligation to furnish information on transaction of crypto-asset	509	Official
§285BB	Annual information statement	510	Official
§286	Furnishing of report in respect of international group	511	Official
§287	Publication of information respecting assessees in certain cases	512	Official
§287A	Appearance by registered valuer in certain matters	513, 514	Official
§288	Appearance by authorised representative	515	Official
§288A	Rounding off of income	516	Official
§288B	Rounding off amount payable and refund due	516	Official
§289	Receipt to be given	517	Official
§290	Indemnity	518	Official
§291	Power to tender immunity from prosecution	519	Official
§292	Cognizance of offences	520	Official
§292A	Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply	521	Official
§292B	Return of income, etc., not to be invalid on certain grounds	522	Official
§292BB	Notice deemed to be valid in certain circumstances	523	Official
§292C	Presumption as to assets, books of account, etc.	524	Official
§292CC	Authorisation and assessment in case of search or requisition	525	Official
§293	Bar of suits in civil courts	526	Official
§293A	Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils	527	Official
§293B	Power of Central Government or Board to condone delays in obtaining approval	528	Official
§293C	Power to withdraw approval	529	Official
§293D	Faceless approval or registration	532	Official
§294	Act to have effect pending legislative provision for charge of tax	530	Official
§294A	Power to make exemption, etc., in relation to certain Union territories	531	Official
§295	Power to make rules	533	Official
§296	Rules and certain notifications to be placed before Parliament	534	Official
§297	Repeals and savings	536	Official
§298	Power to remove difficulties	535	Official
§First Schedule	Insurance business	Schedule XIV	Official
§Second Schedule	Procedure for recovery of	⊘ omitted	Omitted
§Third Schedule	Procedure for distraint by assessing officer or tax	⊘ omitted	Omitted
§Fourth Schedule	Part A - recognised provident funds	Schedule XI Part A, Schedule XI Part B, Schedule XI Part C	Official
§Fifth Schedule	List of articles and things	⊘ omitted	Omitted
§Sixth Schedule	Omitted by the Finance Act, 1972, w.e.f. 1-4-1973	⊘ omitted	Omitted
§Seventh Schedule	Part A - Minerals	Schedule XII Part A, Schedule XII Part B	Official
§Eighth Schedule	List of industrially backward States and Union Territories	⊘ omitted	Omitted
§Ninth Schedule	Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988	⊘ omitted	Omitted
§Tenth Schedule	Omitted by the Finance Act, 1999, w.e.f. 1-4-2000	⊘ omitted	Omitted
§Eleventh Schedule	List of articles or things	Schedule XIII	Official
§Twelfth Schedule	Processed minerals and ores	⊘ omitted	Omitted
§Thirteenth Schedule	List of articles or things	⊘ omitted	Omitted
§Fourteenth Schedule	List of articles or things or operations	⊘ omitted	Omitted
§103	Original CHAPTER XI dealing with Additional Income-tax on Undistributed Profits contained	190	Computed
§104	Income-tax on undistributed income of certain companies	443	Computed
§105	Special provisions for certain companies	200	Computed
§106	Period of limitation for making orders under section 104	—	Computed
§107	Approval of Inspecting Assistant Commissioner for orders under section 104	—	Computed
§107A	Reduction of minimum distribution in certain cases	—	Computed
§108	Savings for company in which public are substantially interested	—	Computed
§109	“Distributable income”, “investment company” and “statutory percentage” defined	—	Computed
§114	Tax on capital gains in cases of assessees other than companies	67	Computed
§115	Tax on capital gains in case of companies	67	Computed
§115K	Special provision for computation of income in certain cases	405	Computed
§115L	Return of income not to be filed in certain cases	216	Computed
§115M	Special provision for disallowance of deductions and rebate of income-tax	155	Computed
§115N	Bar of proceedings in certain cases	—	Computed
§121	Jurisdiction of Commissioners	241	Computed
§121A	Jurisdiction of Commissioners Appeals	—	Computed
§122	Jurisdiction of Appellate Assistant Commissioners	362	Computed
§123	Jurisdiction of Inspecting Assistant Commissioners	—	Computed
§125	Powers of Commissioner respecting specified areas, cases, persons, etc	—	Computed
§125A	Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer	—	Computed
§126	Powers of Board respecting specified area, classes of persons or incomes	—	Computed
§128	Functions of Inspectors of Income-tax	—	Computed
§130A	Income-tax Officer competent to perform any function or functions	256	Computed
§137	Disclosure of information prohibited	—	Computed
§141	Provisional assessment	—	Computed
§141A	Provisional assessment for refund	—	Computed
§146	Reopening of assessment at the instance of the assessee	—	Computed
§147A	Assessing Officer for purposes of sections 148 and 148A	273	Computed
§18	Interest on securities [Omitted]	—	Computed
§181	Omitted by the Finance Act, 1988, w.e.f. 1-4-1989	—	Computed
§182	Assessment of registered firms	—	Computed
§183	Assessment of unregistered firms	—	Computed
§186	Cancellation of registration [Omitted]	325	Computed
§18 to 21	[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]	—	Computed
§19	[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]	—	Computed
§194F	Payments on account of repurchase of units by Mutual Fund or Unit Trust of India	—	Computed
§20	Deductions from interest on securities in the case of a banking company [Omitted]	93	Computed
§203AA	Furnishing of statement of tax deducted	—	Computed
§206B	Person paying dividend to certain residents without deduction of tax to furnish prescribed return	216	Computed
§209A	Computation and payment of advance tax by assessee	405	Computed
§21	Amounts not deductible from interest on securities [Omitted]	22	Computed
§212	Estimate by assessee	—	Computed
§213	Commission receipts	—	Computed
§228	Recovery of Indian tax in Pakistan and Pakistan tax in India	—	Computed
§230A	Restrictions on registration of transfers of immovable property in certain cases	—	Computed
§233	Recovery of tax payable under provisional assessment	—	Computed
§234	Tax paid by deduction or advance payment	390	Computed
§234-I	Fee for furnishing revised return of income	428	Computed
§235	Relief to shareholders in respect of agricultural income-tax attributable to dividends	—	Computed
§241	Power to withhold refund in certain cases	—	Computed
§247	Appeal by partner	—	Computed
§269S	Chapter not to extend to State of Jammu and Kashmir	—	Computed
§270	Failure to furnish information regarding securities, etc	447	Computed
§272	Failure to give notice of discontinuance	320	Computed
§276AA	Failure to comply with the provisions of section 269AB or section 269-I	467	Computed
§276DD	Failure to comply with the provisions of section 269SS	466	Computed
§276E	Failure to comply with the provisions of section 269T	466	Computed
§280E	CHAPTER XXII-A dealing with Annuity Deposits containing sections 280A to 280X were	499	Computed
§280Y	Definitions	2	Computed
§280Z	Tax credit certificates to certain equity shareholders	—	Computed
§280ZA	Tax credit certificates for shifting of industrial undertaking from urban area	87	Computed
§280ZB	Tax credit certificate to certain manufacturing companies in certain cases	—	Computed
§280ZC	Tax credit certificate in relation to exports	—	Computed
§280ZD	Tax credit certificates in relation to increased production of certain goods	—	Computed
§280ZE	Tax credit certificate scheme	—	Computed
§281A	Effect of failure to furnish information in respect of properties held benami	—	Computed
§282B	Allotment of Document Identification Number	—	Computed
§292BA	Assessments not to be invalid on certain grounds	522	Computed
§292BC	Circumstances in which approvals by income-tax authority not to be invalid	522	Computed
§35B	Export markets development allowance	—	Computed
§35C	Agricultural development allowance	—	Computed
§35CC	Rural development allowance	—	Computed
§39	Managing agency commission	—	Computed
§44AC	Special provision for computing profits and gains from the business of trading in certain goods	—	Computed
§52	Consideration for transfer in cases of understatement	—	Computed
§53	Exemption of capital gains from a residential house	86	Computed
§54A	Relief of tax on capital gains in certain cases	67	Computed
§54C	Capital gain on transfer of jewellery held for personal use not to be charged in certain cases	—	Computed
§67	Method of computing a partner's share in the income of the firm	309	Computed
§76	Omitted by the Finance Act, 1992, w.e.f. 1-4-1993	—	Computed
§77	Omitted by the Finance Act, 1992, w.e.f. 1-4-1993	447	Computed
§80AA	Computation of deduction under section 80M	—	Computed
§80CC	Deduction in respect of investment in certain new shares	—	Computed
§80F	Deduction in respect of educational expenses in certain cases	129	Computed
§80FF	Deduction in respect of expenses on higher education in certain cases	129	Computed
§80H	Deduction in case of new industrial undertakings employing displaced persons, etc	141	Computed
§80J	Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases	141	Computed
§80JJ	Deduction in respect of profits and gains from business of poultry farming	141	Computed
§80K	Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business	141	Computed
§80L	Deductions in respect of interest on certain securities, dividends, etc	93	Computed
§80MM	Deduction in the case of an Indian company in respect of royalties, etc , received from any concern in India	152	Computed
§80N	Deduction in respect of dividends received from certain foreign companies	148	Computed
§80QQ	Deduction in respect of profits and gains from the business of publication of books	141	Computed
§80S	Deduction in respect of compensation for termination of managing agency, etc , in the case of assessees other than companies	—	Computed
§80T	Deduction in respect of long-term capital gains in the case of assessees other than companies	197	Computed
§80TT	Deduction in respect of winnings from lottery	—	Computed
§80V	Deduction from gross total income of the parent in certain cases	—	Computed
§80VV	Deduction in respect of expenses incurred in connection with certain proceedings under the Act	—	Computed
§80VVA	Omitted by the Finance Act, 1987, w.e.f. 1-4-1988	—	Computed
§81	[OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]	11	Computed
§81 to 85C	INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE	11	Computed
§82	Omitted by Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 Now S, 80Q	—	Computed
§83	Omitted by Finance (No. 2) Act, 1967, w.e.f. 1-4-1968-Now S. 10(29)	—	Computed
§84	Omitted by Finance (No. 2) Act, 1967, w.e.f. 1-4-1968—Now S. 80J	—	Computed
§85	Omitted by Finance (No. 2) Act, 1967, w.e.f. 1-4-1968—Now S. 80K	—	Computed
§86A	Deduction from tax on certain securities	175	Computed
§88	Rebate on life insurance premia, contribution to provident fund, etc	123	Computed
§88A	Rebate in respect of investment in certain new shares or units	—	Computed
§88B	Rebate of income-tax in case of individuals of sixty-five years or above	156	Computed
§88C	Rebate of income-tax in case of women below sixty-five years	—	Computed
§88D	Rebate of income-tax in case of certain individuals	156	Computed

income-tax act, 2025 → 1961 · all 553 sections ⌄

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

Looking for the Rules and Forms instead? The companion Income-tax Rules 1962 ↔ 2026 crosswalk maps every rule of the Income-tax Rules, 1962 to its 2026 number — and every prescribed Form to its new number.

— built by nexus

Nexus is an AI research workspace for Indian CA firms — ask a tax question, get a citation-grounded advisory artifact: verdict, authority chain, computation, and drafting, every citation traceable to an official source. The knowledge graph behind this crosswalk is what powers it.

start researching →