List of Sections of Income Tax Act 1961 – Download Pdf & Excel Format

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Download the List of Sections of Income Tax Act,1961 in pdf and excel format. Latest Income Tax Act Sections List has been provided for finance people. Given Income Tax Act Sections List includes revised, omitted and newly added tax rules. List of Income Tax Rules 2019 are applicable for the financial year 2019-20 & 2020-21. Sections related to Income Tax Act i.e. Income Tax Introduction, Basic Concepts, Income, which do not form part of Total Income, Heads of Income & Computation of Total Income & Tax Liability, INCOME UNDER HEAD INCOME FROM HOUSE PROPERTY, INCOME UNDER HEAD PROFIT AND GAINS OF BUSINESS OR PROFESSION, Capital Gains, Income for Other Sources, Set off and carry forward of losses, Deductions, Reliefs, TDS, Tax Collection at Source, Advance Tax and Returns etc. are mentioned below. You can download or print Income Tax Act Sections List 2019 for free. Total no. of sections & subsections given the Income Tax Act Sections List is more than 450.

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Income-tax Act, 1961 Sections List
SectionsTitles
Chapter: I PRELIMINARY
Section 1Short title, extent and commencement
Section 2 Part ADefinitions [Clause (1) to Clause (15)] – “Advance Tax” to “Charitable Purpose”
Section 2 Part BDefinitions [Clause (15A) to Clause (30)] – “Chief Commissioner” to “Non-resident”
Section 2 Part CDefinitions [Clause (31) to Clause (48)] – “Person” to “Zero Coupon Bond”
Section 3Previous year defined

Chapter: II BASIS OF CHARGE  – Income Tax Act, 1961

Chapter: II BASIS OF CHARGE 
Section 4Charge of income-tax
Section 5Scope of total income
Section 5AApportionment of income between spouses governed by Portuguese Civil Code
Section 6Residence in India
Section 7Income deemed to be received
Section 8Dividend income
Section 9Income deemed to accrue or arise in India
Section 9ACertain activities not to constitute business connection in India

Also Read : Assessment Year (AY), Financial Year (FY) & Previous Year Definition & Explanation

Chapter: III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

Chapter: III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
Section 10 Part AIncomes not included in total income [Clause (1) to Clause (10D)]
Section 10 Part BIncomes not included in total income [Clause (11) to Clause (17)]
Section 10 Part CIncomes not included in total income [Clause (17A) to Clause (23C)]
Section 10 Part DIncomes not included in total income [Clause (23D) to Clause (48)]
Section 10ASpecial provision in respect of newly established undertakings in free trade zone, etc.
Section 10AASpecial provisions in respect of newly established Units in Special Economic Zones.
Section 10BSpecial provisions in respect of newly established hundred per cent export-oriented undertakings
Section 10BASpecial provisions in respect of export of certain articles or things.
Section 10BBMeaning of computer programmes in certain cases.
Section 10CSpecial provision in respect of certain industrial undertakings in North- Eastern Region.
Section 11Income from property held for charitable or religious purposes.
Section 12Income of trusts or institutions from contributions
Section 12AConditions for applicability of sections 11 and 12
Section 12AAProcedure for registration
Section 13Section 11 not to apply in certain cases
Section 13ASpecial provision relating to incomes of political parties
Section 13BSpecial provisions relating to voluntary contributions received by electoral trust

Chapter: IV COMPUTATION OF TOTAL INCOME – Heads of income

Chapter: IV COMPUTATION OF TOTAL INCOME – Heads of income
Section 14Heads of income
Section 14AExpenditure incurred in relation to income not includible in total income

Chapter: IV Part A COMPUTATION OF TOTAL INCOME

A. – Salaries

Section 15Salaries
Section 16Deductions from salaries
Section 17Salary, perquisite and profits in lieu of salary defined
Chapter: IV Part B 

Chapter: IV Part C COMPUTATION OF TOTAL INCOME

C. – Income from house property

Section 22Income from house property
Section 23Annual value how determined
Section 24Deductions from income from house property
Section 25Amounts not deductible from income from house property
Section 25ASpecial provision for cases where unrealised rent allowed as deduction is realised subsequently
Section 25AAUnrealised rent received subsequently to be charged to income-tax
Section 25BSpecial provision for arrears of rent received
Section 26Property owned by co-owners
Section 27Owner of house property, annual charge, etc., defined

Chapter: IV Part D COMPUTATION OF TOTAL INCOME

D. – Profits and gains of business or profession 

Section 28Profits and gains of business or profession
Section 29Income from profits and gains of business or profession, how computed
Section 30Rent, rates, taxes, repairs and insurance for buildings
Section 31Repairs and insurance of machinery, plant and furniture
Section 32Depreciation
Section 32AInvestment allowance
Section 32ABInvestment deposit account
Section 32ACInvestment in new plant or machinery.
Section 32ADInvestment in new plant or machinery in notified backward areas in certain States
Section 33Development rebate
Section 33ADevelopment allowance
Section 33ABTea development account [,coffee development account and rubber development account
Section 33ABASite Restoration Fund
Section 33ACReserves for shipping business
Section 33BRehabilitation allowance
Section 34Conditions for depreciation allowance and development rebate
Section 34ARestriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
Section 35Expenditure on scientific research
Section 35AExpenditure on acquisition of patent rights or copyrights
Section 35ABExpenditure on know-how
Section 35ABBExpenditure for obtaining licence to operate telecommunication services
Section 35ACExpenditure on eligible projects or schemes
Section 35ADDeduction in respect of expenditure on specified business.
Section 35BExport markets development allowance
Section 35CAgricultural development allowance
Section 35CCRural development allowance
Section 35CCAExpenditure by way of payment to associations and institutions for carrying out rural development programmes
Section 35CCBExpenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
Section 35CCCExpenditure on agricultural extension project.
Section 35CCDExpenditure on skill development project.
Section 35DAmortisation of certain preliminary expenses
Section 35DDAmortisation of expenditure in case of amalgamation or demerger
Section 35DDAAmortisation of expenditure incurred under voluntary retirement scheme
Section 35EDeduction for expenditure on prospecting, etc., for certain minerals
Section 36Other deductions
Section 37General
Section 38Building, etc., partly used for business, etc., or not exclusively so used
Section 39Managing agency commission
Section 40Amounts not deductible
Section 40AExpenses or payments not deductible in certain circumstances
Section 41Profits chargeable to tax
Section 42Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Section 43Definitions of certain terms relevant to income from profits and gains of business or profession
Section 43ASpecial provisions consequential to changes in rate of exchange of currency
Section 43BCertain deductions to be only on actual payment
Section 43CSpecial provision for computation of cost of acquisition of certain assets
Section 43CASpecial provision for full value of consideration for transfer of assets other than capital assets in certain cases.
Section 43DSpecial provision in case of income of public financial institutions, public companies, etc.
Section 44Insurance business
Section 44ASpecial provision for deduction in the case of trade, professional or similar association
Section 44AAMaintenance of accounts by certain persons carrying on profession or business
Section 44ABAudit of accounts of certain persons carrying on business or profession
Section 44ACSpecial provision for computing profits and gains from the business of trading in certain goods
Section 44ADSpecial provision for computing profits and gains of business on presumptive basis.
Section 44AESpecial provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Section 44AFSpecial provisions for computing profits and gains of retail business
Section 44BSpecial provision for computing profits and gains of shipping business in the case of non-residents
Section 44BBSpecial provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section 44BBASpecial provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section 44BBBSpecial provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
Section 44CDeduction of head office expenditure in the case of non-residents
Section 44DSpecial provisions for computing income by way of royalties, etc., in the case of foreign companies
Section 44DASpecial provision for computing income by way of royalties, etc., in case of non-residents
Section 44DBSpecial provision for computing deductions in the case of business reorganization of co-operative banks

Chapter: IV Part E COMPUTATION OF TOTAL INCOME

E. – Capital gains

Section 45Capital gains
Section 46Capital gains on distribution of assets by companies in liquidation
Section 46ACapital gains on purchase by company of its own shares or other specified securities
Section 47Transactions not regarded as transfer
Section 47AWithdrawal of exemption in certain cases
Section 48Mode of computation
Section 49Cost with reference to certain modes of acquisition
Section 50Special provision for computation of capital gains in case of depreciable assets
Section 50ASpecial provision for cost of acquisition in case of depreciable asset
Section 50BSpecial provision for computation of capital gains in case of slump sale
Section 50CSpecial provision for full value of consideration in certain cases
Section 50DFair market value deemed to be full value of consideration in certain cases.
Section 51Advance money received
Section 53Exemption of capital gains from a residential house
Section 54Profit on sale of property used for residence
Section 54ARelief of tax on capital gains in certain cases
Section 54BCapital gain on transfer of land used for agricultural purposes not to be charged in certain cases
Section 54CCapital gain on transfer of jewellery held for personal use not to be charged in certain cases
Section 54DCapital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Section 54ECapital gain on transfer of capital assets not to be charged in certain cases
Section 54EACapital gain on transfer of long-term capital assets not to be charged in the case of investment in [specified securities
Section 54EBCapital gain on transfer of long-term capital assets not to be charged in certain cases
Section 54ECCapital gain not to be charged on investment in certain bonds
Section 54EDCapital gain on transfer of certain listed securities or unit not to be charged in certain cases
Section 54FCapital gain on transfer of certain capital assets not to be charged in case of investment in residential house
Section 54GExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section 54GAExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
Section 54GBCapital gain on transfer of residential property not to be charged in certain cases.
Section 54HExtension of time for acquiring new asset or depositing or investing amount of capital gain
Section 55Meaning of adjusted, cost of improvement and cost of acquisition
Section 55AReference to Valuation Officer

Chapter: IV Part F COMPUTATION OF TOTAL INCOME

F. – Income from other sources

Section 56Income from other sources
Section 57Deductions
Section 58Amounts not deductible
Section 59Profits chargeable to tax

Chapter: V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME

Chapter: V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME 
Section 60Transfer of income where there is no transfer of assets
Section 61Revocable transfer of assets
Section 62Transfer irrevocable for a specified period
Section 63Transfer and revocable transfer defined
Section 64Income of individual to include income of spouse, minor child, etc.
Section 65Liability of person in respect of income included in the income of another person

Chapter: VI Part A

AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

Aggregation of income

Section 66Total income
Section 67Method of computing a partners share in the income of the firm
Section 67AMethod of computing a members share in income of association of persons or body of individuals
Section 68Cash credits
Section 69Unexplained investments
Section 69AUnexplained money, etc.
Section 69BAmount of investments, etc., not fully disclosed in books of account
Section 69CUnexplained expenditure, etc.
Section 69DAmount borrowed or repaid on hundi

Chapter: VI Part B

AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

Set off, or carry forward and set off

Section 70Set off of loss from one source against income from another source under the same head of income
Section 71Set off of loss from one head against income from another
Section 71ATransitional provisions for set off of loss under the head Income from house property
Section 71BCarry forward and set off of loss from house property
Section 72Carry forward and set off of business losses
Section 72AProvisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
Section 72AAProvisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases
Section 72ABProvisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
Section 73Losses in speculation business
Section 73ACarry forward and set off losses by specified business
Section 74Losses under the head Capital gains
Section 74ALosses from certain specified sources falling under the head Income from other sources
Section 75Losses of firms
Section 78Carry forward and set off of losses in case of change in constitution of firm or on succession
Section 79Carry forward and set off of losses in the case of certain companies
Section 80Submission of return for losses

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

Chapter: VI-A Part A

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

A. – General

Section 80ADeductions to be made in computing total income
Section 80AAComputation of deduction under section 80M
Section 80ABDeductions to be made with reference to the income included in the gross total income
Section 80ACDeduction not to be allowed unless return furnished
Section 80BDefinitions

Chapter: VI-A Part B

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

B. – Deductions in respect of certain payments

Section 80CDeduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
Section 80CCDeduction in respect of investment in certain new shares
Section 80CCADeduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
Section 80CCBDeduction in respect of investment made under Equity Linked Savings Scheme
Section 80CCCDeduction in respect of contribution to certain pension funds
Section 80CCDDeduction in respect of contribution to pension scheme of Central Government
Section 80CCELimit on deductions under sections 80C, 80CCC and 80CCD
Section 80CCFDeduction in respect of subscription to long-term infrastructure bonds.
Section 80CCGDeduction in respect of investment made under an equity savings scheme.
Section 80DDeduction in respect of medical insurance premia
Section 80DDDeduction in respect of maintenance including medical treatment of a dependant who is a person with disability

Chapter: IV Part A

COMPUTATION OF TOTAL INCOME – A. – Salaries

Section 80DDA****

Chapter: VI-A Part B

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

B. – Deductions in respect of certain payments

Section 80DDBDeduction in respect of medical treatment, etc.
Section 80EDeduction in respect of interest on loan taken for higher education
Section 80EEDeduction in respect of interest on loan taken for residential house property.
Section 80FDeduction in respect of educational expenses in certain cases
Section 80FFDeduction in respect of expenses on higher education in certain cases
Section 80GDeduction in respect of donations to certain funds, charitable institutions, etc.
Section 80GGDeductions in respect of rents paid
Section 80GGADeduction in respect of certain donations for scientific research or rural development
Section 80GGBDeduction in respect of contributions given by companies to political parties or an electoral trust
Section 80GGCDeduction in respect of contributions given by any person to political parties

Chapter: VI-A Part C

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

C. – Deductions in respect of certain incomes

Section 80HDeduction in case of new industrial undertakings employing displaced persons, etc.
Section 80HHDeduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
Section 80HHADeduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
Section 80HHBDeduction in respect of profits and gains from projects outside India
Section 80HHBADeduction in respect of profits and gains from housing projects in certain cases
Section 80HHCDeduction in respect of profits retained for export business
Section 80HHDDeduction in respect of earnings in convertible foreign exchange
Section 80HHEDeduction in respect of profits from export of computer software, etc.
Section 80HHFDeduction in respect of profits and gains from export or transfer of film software, etc.
Section 80IDeduction in respect of profits and gains from industrial undertakings after a certain date, etc.
Section 80IADeductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
Section 80IABDeductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
Section 80IBDeduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
Section 80ICSpecial provisions in respect of certain undertakings or enterprises in certain special category States
Section 80IDDeduction in respect of profits and gains from business of hotels and convention centres in specified area
Section 80IESpecial provisions in respect of certain undertakings in North-Eastern States
Section 80JJADeduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
Section 80JJAADeduction in respect of employment of new workmen
Section 80LADeductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
Section 80ODeduction in respect of royalties, etc., from certain foreign enterprises
Section 80PDeduction in respect of income of co-operative societies
Section 80QDeduction in respect of profits and gains from the business of publication of books
Section 80QQADeduction in respect of professional income of authors of text books in Indian languages
Section 80QQBDeduction in respect of royalty income, etc., of authors of certain books other than text-books
Section 80RDeduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
Section 80RRDeduction in respect of professional income from foreign sources in certain cases
Section 80RRADeduction in respect of remuneration received for services rendered outside India
Section 80RRBDeduction in respect of royalty on patents

Chapter: VI-A Part CA

Deductions in respect of other incomes

Section 80TTADeduction in respect of interest on deposits in savings account.

Chapter: VI-A Part D

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

D. – Other deductions

Section 80UDeduction in case of a person with disability

Chapter: VI-B

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES

Section 80VVARESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES

Chapter: VII

INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE

Section 86Share of member of an association of persons or body of individuals in the income of the association or body

Chapter: VIII Part A

REBATES AND RELIEFS – A. – Rebate of income-tax

Section 87Rebate to be allowed in computing income-tax
Section 87ARebate of income-tax in case of certain individuals
Section 88Rebate on life insurance premia, contribution to provident fund, etc.
Section 88ERebate in respect of securities transaction tax
Chapter: VIII Part B REBATES AND RELIEFS – B. – Relief for income-tax
 
Section 89Relief when salary, etc., is paid in arrears or in advance
Section 89ATax relief in relation to export turnover

Chapter: IX DOUBLE TAXATION RELIEF

Chapter: IX DOUBLE TAXATION RELIEF
Section 90Agreement with foreign countries or specified territories
Section 90AAdoption by Central Government of agreements between specified associations for double taxation relief
Section 91Countries with which no agreement exists
Chapter: X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Section 92Computation of income from international transaction having regard to arms length price
Section 92AMeaning of associated enterprise
Section 92BMeaning of international transaction
Section 92BAMeaning of specified domestic transaction.
Section 92CComputation of arms length price
Section 92CAReference to Transfer Pricing Officer
Section 92CBPower of Board to make safe harbour rules
Section 92CCAdvance pricing agreement.
Section 92CDEffect to advance pricing agreement.
Section 92DMaintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction
Section 92EReport from an accountant to be furnished by persons entering into international transaction
Section 92FDefinitions of certain terms relevant to computation of arms length price, etc
Section 93Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Section 94Avoidance of tax by certain transactions in securities
Section 94ASpecial measures in respect of transactions with persons located in notified jurisdictional area.
Chapter: X-A

GENERAL ANTI-AVOIDANCE RULE

Section 95Applicability of General Anti-Avoidance Rule.
Section 96Impermissible avoidance arrangement.
Section 97Arrangement to lack commercial substance.
Section 98Consequences of impermissible avoidance arrangement.
Section 99Treatment of connected person and accommodating party.
Section 100Application of this Chapter
Section 101Framing of guidelines
Section 102Definitions

List of Sections under Income Tax Act,1961

Chapter: XIADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
  
Chapter: XIIDETERMINATION OF TAX IN CERTAIN SPECIAL CASES 
 
Section 110Determination of tax where total income includes income on which no tax is payable
Section 111Tax on accumulated balance of recognised provident fund
Section 111ATax on short term capital gains in certain cases
Section 112Tax on long-term capital gains
Section 113Tax in the case of block assessment of search cases
Section 114Tax on capital gains in cases of assessees other than companies
Section 115Tax on capital gains in case of companies
Section 115ATax on dividends, royalty and technical service fees in the case of foreign companies
Section 115ABTax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 115ACTax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 115ACATax on income from Global depository receipts purchased in foreign currency or capital gains arising from their transfer
Section 115ADTax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 115BTax on profits and gains of life insurance business
Section 115BBTax 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
Section 115BBATax on non-resident sportsmen or sports associations
Section 115BBBTax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
Section 115BBCAnonymous donations to be taxed in certain cases
Section 115BBDTax on certain dividends received from foreign companies
Section 115BBETax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
Chapter: XII-ASPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
  
Section 115CDefinitions
Section 115DSpecial provision for computation of total income of non-residents
Section 115ETax on investment income and long-term capital gains
Section 115FCapital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 115GReturn of income not to be filed in certain cases
Section 115HBenefit under Chapter to be available in certain cases even after the assessee becomes resident
Section 115IChapter not to apply if the assessee so chooses
Chapter: XII-BSPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
  
Section 115JSpecial provisions relating to certain companies
Section 115JADeemed income relating to certain companies
Section 115JAATax credit in respect of tax paid on deemed income relating to certain companies
Section 115JBSpecial provision for payment of tax by certain companies
Chapter: XII-BASPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY
  
Section 115JCSpecial provisions for payment of tax by certain persons other than a company
Section 115JDTax credit for alternate minimum tax
Section 115JEApplication of other provisions of this Act.
Section 115JEEApplication of this Chapter to certain persons.
Section 115JFInterpretation in this Chapter
Chapter: XII-BBSPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A
SUBSIDIARY COMPANY
  
Section 115JGConversion of an Indian branch of Foreign Company into subsidiary Indian company.
Chapter: XII-CSPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. 
 
Section 115KSpecial provision for computation of income in certain cases
Section 115LReturn of income not to be filed in certain cases
Section 115MSpecial provision for disallowance of deductions and rebate of income-tax
Section 115NBar of proceedings in certain cases
Chapter: XII-DSPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
  
Section 115OTax on distributed profits of domestic companies
Section 115PInterest payable for non-payment of tax by domestic companies
Section 115QWhen company is deemed to be in default
Chapter: XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  
Section 115QATax on distributed income to shareholders
Section 115QBInterest payable for non-payment of tax by company
Section 115QCWhen company is deemed to be assessee in default.
Chapter: XII-ESPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
  
Section 115RTax on distributed income to unit holders
Section 115SInterest payable for non-payment of tax
Section 115TUnit trust of India or mutual fund to be an assessee in default
Chapter: XII-EASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  
Section 115TATax on distributed income to investors.
Section 115TBInterest payable for non-payment of tax.
Section 115TCSecuritisation trust to be assessee in default.
Chapter: XII-FSPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
  
Section 115UTax on income in certain cases
Chapter: XII-FASPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  
Section 115UASPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
Chapter: XII-FBSPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  
Section 115UBTax on income of investment fund and its unit holders
Chapter: XII-G Part ASPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES – A. – Meaning of certain expressions 
 
Section 115VDefinitions
Chapter: XII-G Part BSPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES – B. – Computation of tonnage income from business of operating qualifying ships
  
Section 115VAComputation of profits and gains from the business of operating qualifying ships
Section 115VBOperating ships
Section 115VCQualifying company
Section 115VDQualifying ship
Section 115VEManner of computation of income under tonnage tax scheme
Section 115VFTonnage income
Section 115VGComputation of tonnage income
Section 115VHCalculation in case of joint operation, etc.
Section 115VIRelevant shipping income
Section 115VJTreatment of common costs
Section 115VKDepreciation
Section 115VLGeneral exclusion of deduction and set off, etc.
Section 115VMExclusion of loss
Section 115VNChargeable gains from transfer of tonnage tax assets
Section 115VOExclusion from provisions of section 115JB
Chapter: XII-G Part CSPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES – C. – Procedure for option of tonnage tax scheme
  
Section 115VPMethod and time of opting for tonnage tax scheme
Section 115VQPeriod for which tonnage tax option to remain in force
Section 115VRRenewal of tonnage tax scheme
Section 115VSProhibition to opt for tonnage tax scheme in certain cases
Chapter: XII-G Part DSPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES – D. – Conditions for applicability of tonnage tax scheme
  
Section 115VTTransfer of profits to Tonnage Tax Reserve Account
Section 115VUMinimum training requirement for tonnage tax company
Section 115VVLimit for charter in of tonnage
Section 115VWMaintenance and audit of accounts
Section 115VXDetermination of tonnage
Chapter: XII-G Part ESPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES – E. – Amalgamation and demerger of shipping companies
  
Section 115VYAmalgamation
Section 115VZDemerger
Chapter: XII-G Part FSPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES – F. – Miscellaneous
  
Section 115VZAEffect of temporarily ceasing to operate qualifying ships
Chapter: XII-G Part GSPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES – G. – Provisions of this Chapter not to apply in certain cases
  
Section 115VZBAvoidance of tax
Section 115VZCExclusion from tonnage tax scheme
Chapter: XII-H Part AINCOME-TAX ON FRINGE BENEFITS – A. – Meaning of certain expressions
  
Section 115WDefinitions
Chapter: XII-H Part BINCOME-TAX ON FRINGE BENEFITS – B. – Basis of charge
  
Section 115WACharge of fringe benefit tax
Section 115WBFringe benefits
Section 115WCValue of fringe benefits
Chapter: XII-H Part CINCOME-TAX ON FRINGE BENEFITS – C. – Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof 
 
Section 115WDReturn of fringe benefits
Section 115WEAssessment
Section 115WFBest judgment assessment
Section 115WGFringe benefits escaping assessment
Section 115WHIssue of notice where fringe benefits have escaped assessment
Section 115WIPayment of fringe benefit tax
Section 115WJAdvance tax in respect of fringe benefits
Section 115WKInterest for default in furnishing return of fringe benefits
Section 115WKARecovery of fringe benefit tax by the employer from the employee
Section 115WKBDeemed payment of tax by employee.
Section 115WLApplication of other provisions of this Act
Section 115WMChapter XII-H not to apply after a certain date
Chapter: XIII Part AINCOME-TAX AUTHORITIES – A. – Appointment and control
  
Section 116Income-tax authorities
Section 117Appointment of income-tax authorities
Section 118Control of income-tax authorities
Section 119Instructions to subordinate authorities
Chapter: XIII Part BINCOME-TAX AUTHORITIES – B. – Jurisdiction 
 
Section 120Jurisdiction of income-tax authorities
Section 121Jurisdiction of Commissioners
Section 121AJurisdiction of Commissioners (Appeals)
Section 122Jurisdiction of Appellate Assistant Commissioners
Section 123Jurisdiction of Inspecting Assistant Commissioners
Section 124Jurisdiction of Assessing Officers
Section 125Powers of Commissioner respecting specified areas, cases, persons, etc.
Section 125AConcurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
Section 126Powers of Board respecting specified area, classes of persons or incomes
Section 127Power to transfer cases
Section 128Functions of Inspectors of Income-tax
Section 129Change of incumbent of an office
Section 130Commissioner competent to perform any function or functions
Section 130AIncome-tax Officer competent to perform any function or functions
Chapter: XIII Part CINCOME-TAX AUTHORITIES – C. – Powers
  
Section 131Power regarding discovery, production of evidence, etc.
Section 132Search and seizure
Section 132APowers to requisition books of account, etc.
Section 132BApplication of seized or requisitioned assets
Section 133Power to call for information
Section 133APower of survey
Section 133BPower to collect certain information
Section 133CPower to call for information by prescribed income-tax authority.
Section 134Power to inspect registers of companies
Section 135Power of [Director General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner]
Section 136Proceedings before income-tax authorities to be judicial proceedings
Chapter: XIII Part DINCOME-TAX AUTHORITIES – D. – Disclosure of information
  
Section 137Disclosure of information prohibited
Section 138Disclosure of information respecting assessees
Chapter: XIVPROCEDURE FOR ASSESSMENT
  
Section 139Return of income
Section 139APermanent account number
Section 139BScheme for submission of returns through Tax Return Preparers
Section 139CPower of Board to dispense with furnishing documents, etc., with the return
Section 139DFiling of return in electronic form
Section 140Return by whom to be signed
Section 140ASelf-assessment
Section 141Provisional assessment
Section 141AProvisional assessment for refund
Section 142Inquiry before assessment
Section 142AEstimate by Valuation Officer in certain cases
Section 143Assessment
Section 144Best judgment assessment
Section 144APower of [Joint Commissioner] to issue directions in certain cases
Section 144BReference to Deputy Commissioner in certain cases
Section 144BAReference to Commissioner in certain cases
Section 144CReference to Dispute Resolution Panel
Section 145Method of accounting
Section 145AMethod of accounting in certain cases
Section 146Reopening of assessment at the instance of the assessee
Section 147Income escaping assessment
Section 148Issue of notice where income has escaped assessment
Section 149Time limit for notice
Section 150Provision for cases where assessment is in pursuance of an order on appeal, etc.
Section 151Sanction for issue of notice
Section 152Other provisions
Section 153Time limit for completion of assessments and reassessments
Section 153AAssessment in case of search or requisition
Section 153BTime-limit for completion of assessment under section 153A
Section 153CAssessment of income of any other person
Section 153DPrior approval necessary for assessment in cases of search or requisition
Section 154Rectification of mistake
Section 155Other amendments
Section 156Notice of demand
Section 157Intimation of loss
Section 158Intimation of assessment of firm
Chapter: XIV-ASPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
  
Section 158AProcedure when assessee claims identical question of law is pending before High Court or Supreme Court
Section 158AAProcedure when in an appeal by revenue an identical question of law is pending before Supreme Court
Chapter: XIV-BSPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
  
Section 158BDefinitions
Section 158BAAssessment of undisclosed income as a result of search
Section 158BBComputation of undisclosed income of the block period
Section 158BCProcedure for block assessment
Section 158BDUndisclosed income of any other person
Section 158BETime limit for completion of block assessment
Section 158BFCertain interests and penalties not to be levied or imposed
Section 158BFALevy of interest and penalty in certain cases
Section 158BGAuthority competent to make the block assessment
Section 158BHApplication of other provisions of this Act
Section 158BIChapter not to apply after certain date

LIABILITY IN SPECIAL CASES

Chapter: XV Part ALIABILITY IN SPECIAL CASES

A. – Legal representatives

  
Section 159Legal representatives
Chapter: XV Part BLIABILITY IN SPECIAL CASES

B. – Representative assessees – General provisions

  
Section 160Representative assessee
Section 161Liability of representative assessee
Section 162Right of representative assessee to recover tax paid
Chapter: XV Part CLIABILITY IN SPECIAL CASES

C. – Representative assessees – Special cases 

 
Section 163Who may be regarded as agent
Section 164Charge of tax where share of beneficiaries unknown
Section 164ACharge of tax in case of oral trust
Section 165Case where part of trust income is chargeable
Chapter: XV Part DLIABILITY IN SPECIAL CASES

D. – Representative assessees – Miscellaneous provisions

  
Section 166Direct assessment or recovery not barred
Section 167Remedies against property in cases of representative assessees
Chapter: XV Part DDLIABILITY IN SPECIAL CASES

DD. – Firms, association of persons and body of individuals 

 
Section 167ACharge of tax in the case of a firm
Section 167BCharge of tax where shares of members in association of persons or body of individuals unknown, etc.
Section 167CLiability of partners of limited liability partnership in liquidation
Chapter: XV Part ELIABILITY IN SPECIAL CASES

E. – Executors 

 
Section 168Executors
Section 169Right of executor to recover tax paid
Chapter: XV Part FLIABILITY IN SPECIAL CASES

F. – Succession to business or profession 

 
Section 170Succession to business otherwise than on death
Chapter: XV Part GLIABILITY IN SPECIAL CASES

G. – Partition

  
Section 171Assessment after partition of a Hindu undivided family
Chapter: XV Part HLIABILITY IN SPECIAL CASES

H. – Profits of non-residents from occasional shipping business 

 
Section 172Shipping business of non-residents
Chapter: XV Part ILIABILITY IN SPECIAL CASES

I. – Recovery of tax in respect of non-residents 

 
Section 173Recovery of tax in respect of non-resident from his assets
Chapter: XV Part JLIABILITY IN SPECIAL CASES

J. – Persons leaving India 

 
Section 174Assessment of persons leaving India
Chapter: XV Part JALIABILITY IN SPECIAL CASES

JA. – Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose 

 
Section 174AAssessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Chapter: XV Part KLIABILITY IN SPECIAL CASES

K. – Persons trying to alienate their assets 

 
Section 175Assessment of persons likely to transfer property to avoid tax
Chapter: XV Part LLIABILITY IN SPECIAL CASES

L. – Discontinuance of business, or dissolution 

 
Section 176Discontinued business
Section 177Association dissolved or business discontinued
Section 178Company in liquidation
Chapter: XV Part MLIABILITY IN SPECIAL CASES

M. – Private companies 

 
Section 179Liability of directors of private company in liquidation
Chapter: XV Part NLIABILITY IN SPECIAL CASES

N. – Special provisions for certain kinds of income 

 
Section 180Royalties or copyright fees for literary or artistic work
Section 180AConsideration for know-how
Chapter: XV Part O 
Chapter: XVI Part ASPECIAL PROVISIONS APPLICABLE TO FIRMS

A. – Assessment of firms 

 
Section 182Assessment of registered firms
Section 183Assessment of unregistered firms
Section 184Assessment as a firm
Section 185Assessment when section 184 not complied with
Chapter: XVI Part CSPECIAL PROVISIONS APPLICABLE TO FIRMS

C. – Changes in constitution, succession and dissolution 

 
Section 187Change in constitution of a firm
Section 188Succession of one firm by another firm
Section 188AJoint and several liability of partners for tax payable by firm
Section 189Firm dissolved or business discontinued
Section 189AProvisions applicable to past assessments of firms

COLLECTION AND RECOVERY OF TAX

Chapter: XVII Part ACOLLECTION AND RECOVERY OF TAX

A. – General 

 
Section 190Deduction at source and advance payment
Section 191Direct payment
Chapter: XVII Part BCOLLECTION AND RECOVERY OF TAX

B. – Deduction at source 

 
Section 192Salary
Section 192APayment of accumulated balance due to an employee
Section 193Interest on securities
Section 194Dividends
Section 194AInterest other than Interest on securities
Section 194BWinnings from lottery or crossword puzzle
Section 194BBWinnings from horse race
Section 194CPayments to contractors and sub-contractors
Section 194DInsurance commission
Section 194DAPayment in respect of life insurance policy
Section 194EPayments to non-resident sportsmen or sports associations
Section 194EEPayments in respect of deposits under National Savings Scheme, etc.
Section 194FPayments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section 194GCommission, etc., on the sale of lottery tickets
Section 194HCommission or brokerage
Section 194IRent
Section 194IAPayment on transfer of certain immovable property other than agricultural land
Section 194JFees for professional or technical services
Section 194KIncome in respect of units
Section 194LPayment of compensation on acquisition of capital asset
Section 194LAPayment of compensation on acquisition of certain immovable property
Section 194LBIncome by way of interest from infrastructure debt fund
Section 194LBACertain income from units of a business trust
Section 194LBBIncome in respect of units of investment fund
Section 194LCIncome by way of interest from Indian company.
Section 194LDIncome by way of interest on certain bonds and Government securities.
Section 195Other sums
Section 195AIncome payable net of tax
Section 196Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section 196AIncome in respect of units of non-residents
Section 196BIncome from units
Section 196CIncome from foreign currency bonds or shares of Indian company
Section 196DIncome of Foreign Institutional Investors from securities
Section 197Certificate for deduction at lower rate
Section 197ANo deduction to be made in certain cases
Section 198Tax deducted is income received
Section 199Credit for tax deducted
Section 200Duty of person deducting tax
Section 200AProcessing of statements of tax deducted at source.
Section 201Consequences of failure to deduct or pay
Section 202Deduction only one mode of recovery
Section 203Certificate for tax deducted
Section 203ATax deduction and collection account number
Section 203AAFurnishing of statement of tax deducted
Section 204Meaning of person responsible for paying
Section 205Bar against direct demand on assessee
Section 206Persons deducting tax to furnish prescribed returns
Section 206AFurnishing of quarterly return in respect of payment of interest to residents without deduction of tax
Section 206AARequirement to furnish Permanent Account Number
Section 206BPerson paying dividend to certain residents without deduction of tax to furnish prescribed return
Chapter: XVII Part BBCOLLECTION AND RECOVERY OF TAX

BB. – Collection at source 

 
Section 206CProfits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Section 206CATax collection account number
Section 206CBProcessing of statements of tax collected at source
Chapter: XVII Part CCOLLECTION AND RECOVERY OF TAX

C. – Advance payment of tax 

 
Section 207Liability for payment of advance tax
Section 208Conditions of liability to pay advance tax
Section 209Computation of advance tax
Section 209AComputation and payment of advance tax by assessee
Section 210Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
Section 211Instalments of advance tax and due dates
Section 212Estimate by assessee
Section 213Commission receipts
Section 214Interest payable by Government
Section 215Interest payable by assessee
Section 216Interest payable by assessee in case of under-estimate, etc.
Section 217Interest payable by assessee when no estimate made
Section 218When assessee deemed to be in default
Section 219Credit for advance tax
Chapter: XVII Part DCOLLECTION AND RECOVERY OF TAX

D. – Collection and recovery 

 
Section 220When tax payable and when assessee deemed in default
Section 221Penalty payable when tax in default
Section 222Certificate to Tax Recovery Officer
Section 223Tax Recovery Officer by whom recovery is to be effected
Section 224Validity of certificate and cancellation or amendment thereof
Section 225Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section 226Other modes of recovery
Section 227Recovery through State Government
Section 228Recovery of Indian tax in Pakistan and Pakistan tax in India
Section 228ARecovery of tax in pursuance of agreements with foreign countries
Section 229Recovery of penalties, fine, interest and other sums
Section 230Tax clearance certificate
Section 230ARestrictions on registration of transfers of immovable property in certain cases
Section 231Period for commencing recovery proceedings
Section 232Recovery by suit or under other law not affected
Chapter: XVII Part ECOLLECTION AND RECOVERY OF TAX

E. – Tax payable under provisional assessment 

 
Section 233Recovery of tax payable under provisional assessment
Section 234Tax paid by deduction or advance payment
Chapter: XVII Part FCOLLECTION AND RECOVERY OF TAX

F. – Interest chargeable in certain cases 

 
Section 234AInterest for defaults in furnishing return of income
Section 234BInterest for defaults in payment of advance tax
Section 234CInterest for deferment of advance tax
Section 234DInterest on excess refund
Section 234EFee for default in furnishing statements

RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES

Chapter: XVIIIRELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES 
 
Section 235Relief to shareholders in respect of agricultural income-tax attributable to dividends
Section 236Relief to company in respect of dividend paid out of past taxed profits
Section 236ARelief to certain charitable institutions or funds in respect of certain dividends

REFUNDS

Chapter: XIXREFUNDS 
 
Section 237Refunds
Section 238Person entitled to claim refund in certain special cases
Section 239Form of claim for refund and limitation
Section 240Refund on appeal, etc.
Section 241Power to withhold refund in certain cases
Section 242Correctness of assessment not to be questioned
Section 243Interest on delayed refunds
Section 244Interest on refund where no claim is needed
Section 244AInterest on refunds
Section 245Set off of refunds against tax remaining payable
Chapter: XIX-ASETTLEMENT OF CASES 
 
Section 245ADefinitions
Section 245BIncome-tax Settlement Commission
Section 245BAJurisdiction and powers of Settlement Commission
Section 245BBVice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Section 245BCPower of Chairman to transfer cases from one Bench to another
Section 245BDDecision to be by majority
Section 245CApplication for settlement of cases
Section 245DProcedure on receipt of an application under section 245C
Section 245DDPower of Settlement Commission to order provisional attachment to protect revenue
Section 245EPower of Settlement Commission to reopen completed proceedings
Section 245FPowers and procedure of Settlement Commission
Section 245GInspection, etc., of reports
Section 245HPower of Settlement Commission to grant immunity from prosecution and penalty
Section 245HAAbatement of proceeding before Settlement Commission
Section 245HAACredit for tax paid in case of abatement of proceedings
Section 245IOrder of settlement to be conclusive
Section 245JRecovery of sums due under order of settlement
Section 245KBar on subsequent application for settlement
Section 245LProceedings before Settlement Commission to be judicial proceedings
Section 245MCertain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
Chapter: XIX-BADVANCE RULINGS 
 
Section 245NDefinitions
Section 245OAuthority for Advance Rulings
Section 245PVacancies, etc., not to invalidate proceedings
Section 245QApplication for advance ruling
Section 245RProcedure on receipt of application
Section 245RRAppellate authority not to proceed in certain cases
Section 245SApplicability of advance ruling
Section 245TAdvance ruling to be void in certain circumstances
Section 245UPowers of the Authority
Section 245VProcedure of Authority

APPEALS AND REVISION

Chapter: XX Part AAPPEALS AND REVISION

A. – Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals) 

 
Section 246Appealable orders
Section 246AAppealable orders before Commissioner (Appeals)
Section 247Appeal by partner
Section 248Appeal by person denying liability to deduct tax in certain cases
Section 249Form of appeal and limitation
Section 250Procedure in appeal
Section 251Powers of the [* * *] [Commissioner (Appeals)]
Chapter: XX Part BAPPEALS AND REVISION

B. – Appeals to the Appellate Tribunal 

 
Section 252Appellate Tribunal
Section 253Appeals to the Appellate Tribunal
Section 254Orders of Appellate Tribunal
Section 255Procedure of Appellate Tribunal
Chapter: XX Part C 
Section 256Statement of case to the High Court
Section 257Statement of case to Supreme Court in certain cases
Section 258Power of High Court or Supreme Court to require statement to be amended
Section 259Case before High Court to be heard by not less than two judges
Section 260Effect to the decisions of Supreme Court and of the National Tax Tribunal
Chapter: XX Part CCAPPEALS AND REVISION

CC. – Appeals to High Court 

 
Section 260AAppeal to High Court
Section 260BCase before High Court to be heard by not less than two Judges
Chapter: XX Part DAPPEALS AND REVISION

D. – Appeals to the Supreme Court

  
Section 261Appeal to Supreme Court
Section 262Hearing before Supreme Court
Chapter: XX Part EAPPEALS AND REVISION

E. – Revision by the Commissioner 

 
Section 263Revision of orders prejudicial to revenue
Section 264Revision of other orders
Chapter: XX Part FAPPEALS AND REVISION

F. – General

  
Section 265Tax to be paid notwithstanding reference, etc.
Section 266Execution for costs awarded by Supreme Court
Section 267Amendment of assessment on appeal
Section 268Exclusion of time taken for copy
Section 268AFiling of appeal or application for reference by income-tax authority.
Section 269Definition of High Court
Chapter: XX-AACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX 
 
Section 269ADefinitions
Section 269ABRegistration of certain transactions
Section 269BCompetent authority
Section 269CImmovable property in respect of which proceedings for acquisition may be taken
Section 269DPreliminary notice
Section 269EObjections
Section 269FHearing of objections
Section 269GAppeal against order for acquisition
Section 269HAppeal to High Court
Section 269IVesting of property in Central Government
Section 269JCompensation
Section 269KPayment or deposit of compensation
Section 269LAssistance by Valuation Officers
Section 269MPowers of competent authority
Section 269NRectification of mistakes
Section 269OAppearance by authorised representative or registered valuer
Section 269PStatement to be furnished in respect of transfers of immovable property
Section 269QChapter not to apply to transfers to relatives
Section 269RProperties liable for acquisition under this Chapter not to be acquired under other laws
Section 269RRChapter not to apply where transfer of immovable property made after a certain date
Section 269SChapter not to extend to State of Jammu and Kashmir
Chapter: XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX 
 
Section 269SSMode of taking or accepting certain loans, deposits and specified sum
Section 269TMode of repayment of certain loans or deposits
Section 269TTMode of repayment of Special Bearer Bonds, 1991
Chapter: XX-CPURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER 
 
Section 269UCommencement of Chapter
Section 269UADefinitions
Section 269UBAppropriate authority
Section 269UCRestrictions on transfer of immovable property
Section 269UDOrder by appropriate authority for purchase by Central Government of immovable property
Section 269UEVesting of property in Central Government
Section 269UFConsideration for purchase of immovable property by Central Government
Section 269UGPayment or deposit of consideration
Section 269UHRe-vesting of property in the transferor on failure of payment or deposit of consideration
Section 269UIPowers of the appropriate authority
Section 269UJRectification of mistakes
Section 269UKRestrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
Section 269ULRestrictions on registration, etc., of documents in respect of transfer of immovable property
Section 269UMImmunity to transferor against claims of transferee for transfer
Section 269UNOrder of appropriate authority to be final and conclusive
Section 269UOChapter not to apply to certain transfers
Section 269UPChapter not to apply where transfer of immovable property effected after certain date

PENALTIES IMPOSABLE

Chapter: XXIPENALTIES IMPOSABLE 
 
Section 270Failure to furnish information regarding securities, etc.
Section 271Failure to furnish returns, comply with notices, concealment of income, etc
Section 271AFailure to keep, maintain or retain books of account, documents, etc.
Section 271AAPenalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Section 271AAAPenalty where search has been initiated
Section 271AABPenalty where search has been initiated
Section 271BFailure to get accounts audited
Section 271BAPenalty for failure to furnish report under section 92E
Section 271BBFailure to subscribe to the eligible issue of capital
Section 271CPenalty for failure to deduct tax at source
Section 271CAPenalty for failure to collect tax at source
Section 271DPenalty for failure to comply with the provisions of section 269SS
Section 271EPenalty for failure to comply with the provisions of section 269T
Section 271FPenalty for failure to furnish return of income
Section 271FAPenalty for failure to furnish annual information return
Section 271FAAPenalty for furnishing inaccurate statement of financial transaction or reportable account
Section 271FABPenalty for failure to furnish statement or information or document by an eligible investment fund
Section 271FBPenalty for failure to furnish return of fringe benefits
Section 271GPenalty for failure to furnish information or document under section 92D
Section 271GAPenalty for failure to furnish information or document under section 285A
Section 271HPenalty for failure to furnish statements, etc.
Section 271IPenalty for failure to furnish information or furnishing inaccurate information under section 195
Section 272Failure to give notice of discontinuance
Section 272APenalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Section 272AAPenalty for failure to comply with the provisions of section 133B
Section 272BPenalty for failure to comply with the provisions of section 139A
Section 272BBPenalty for failure to comply with the provisions of section 203A
Section 272BBBPenalty for failure to comply with the provisions of section 206CA
Section 273False estimate of, or failure to pay, advance tax
Section 273APower to reduce or waive penalty, etc., in certain cases
Section 273AAPower of [Principal Commissioner or] Commissioner to grant immunity from penalty.
Section 273BPenalty not to be imposed in certain cases
Section 274Procedure
Section 275Bar of limitation for imposing penalties

OFFENCES AND PROSECUTIONS

Chapter: XXIIOFFENCES AND PROSECUTIONS 
 
Section 275AContravention of order made under sub-section (3) of section 132
Section 275BFailure to comply with the provisions of clause (iib) of sub-section (1) of section 132
Section 276Removal, concealment, transfer or delivery of property to thwart tax recovery
Section 276AFailure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AAFailure to comply with the provisions of section 269AB or section 269-I
Section 276ABFailure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276BFailure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276BBFailure to pay the tax collected at source
Section 276CWilful attempt to evade tax, etc.
Section 276CCFailure to furnish returns of income
Section 276CCCFailure to furnish return of income in search cases
Section 276DFailure to produce accounts and documents
Section 276DDFailure to comply with the provisions of section 269SS
Section 276EFailure to comply with the provisions of section 269T
Section 277False statement in verification, etc.
Section 277AFalsification of books of account or document, etc.
Section 278Abetment of false return, etc.
Section 278APunishment for second and subsequent offences
Section 278AAPunishment not to be imposed in certain cases
Section 278ABPower of or [Principal Commissioner or] Commissioner to grant immunity from prosecution.
Section 278BOffences by companies
Section 278COffences by Hindu undivided families
Section 278DPresumption as to assets, books of account, etc., in certain cases
Section 278EPresumption as to culpable mental state
Section 279Prosecution to be at instance of [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner
Section 279ACertain offences to be non-cognizable
Section 279BProof of entries in records or documents
Section 280Disclosure of particulars by public servants
Section 280ASpecial Courts
Section 280BOffences triable by Special Court
Section 280CTrial of offences as summons case
Section 280DApplication of Code of Criminal Procedure, 1973 to proceedings before Special Court
Chapter: XXII-AANNUITY DEPOSITS 
 
Chapter: XXII-BTAX CREDIT CERTIFICATES 
 
Section 280YDefinitions
Section 280ZTax credit certificates to certain equity shareholders
Section 280ZATax credit certificates for shifting of industrial undertaking from urban area
Section 280ZBTax credit certificate to certain manufacturing companies in certain cases
Section 280ZCTax credit certificate in relation to exports
Section 280ZDTax credit certificates in relation to increased production of certain goods
Section 280ZETax credit certificate scheme

Income Tax Act Sections List- MISCELLANEOUS

Chapter: XXIIIMISCELLANEOUS 
 
Section 281Certain transfers to be void
Section 281AEffect of failure to furnish information in respect of properties held benami
Section 281BProvisional attachment to protect revenue in certain cases
Section 282Service of notice generally
Section 282AAuthentication of notices and other documents
Section 282BAllotment of Document Identification Number.
Section 283Service of notice when family is disrupted or firm, etc., is dissolved
Section 284Service of notice in the case of discontinued business
Section 285Submission of statement by a non-resident having liaison office
Section 285AFurnishing of information or documents by an Indian concern in certain cases
Section 285BSubmission of statements by producers of cinematograph films
Section 285BAObligation to furnish statement of financial transaction or reportable account
Section 286Information by companies respecting shareholders to whom dividends have been paid
Section 287Publication of information respecting assessees in certain cases
Section 287AAppearance by registered valuer in certain matters
Section 288Appearance by authorised representative
Section 288ARounding off of income
Section 288BRounding off amount payable and refund due
Section 289Receipt to be given
Section 290Indemnity
Section 291Power to tender immunity from prosecution
Section 292Cognizance of offences
Section 292ASection 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
Section 292BReturn of income, etc., not to be invalid on certain grounds
Section 292BBNotice deemed to be valid in certain circumstances
Section 292CPresumption as to assets, books of account, etc.
Section 292CCAuthorisation and assessment in case of search or requisition
Section 293Bar of suits in civil courts.
Section 293APower to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
Section 293BPower of Central Government or Board to condone delays in obtaining approval
Section 293CPower to withdraw approval
Section 294Act to have effect pending legislative provision for charge of tax
Section 294APower to make exemption, etc., in relation to certain Union territories
Section 295Power to make rules
Section 296Rules and certain notifications to be placed before Parliament
Section 297Repeals and savings
Section 298Power to remove difficulties
APPENDIX 
APPENDIXTEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT

Income Tax Act Sections List – SCHEDULES

SCHEDULES 
SCHEDULE 01INSURANCE BUSINESS
SCHEDULE 02PROCEDURE FOR RECOVERY OF TAX
SCHEDULE 03Procedure for distraint by [Assessing Officer] [Or tax recovery officer
SCHEDULE 04Recognised Provident Funds
SCHEDULE 05List of articles and things
SCHEDULE 07Minerals
SCHEDULE 08LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES
SCHEDULE 11LIST OF ARTICLES OR THINGS
SCHEDULE 12PROCESSED MINERALS AND ORES
SCHEDULE 13List of articles or things
SCHEDULE 14List of Articles or things or operations

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