| 1 | Short title, extent and commencement | 1 | Short title, extent and commencement |
| 2 | Definitions | 2 | Definitions |
| 2(1) | "advance tax" | 2(4) | "advance tax" |
| 2(1A) | "agricultural income" | 2(5) | "agricultural income" |
| 2(1B) | "amalgamation" | 2(6) | "amalgamation" |
| 2(1C) | "Additional Commissioner" | 2(2) | "Additional Commissioner" |
| 2(1D) | "Additional Director" | 2(3) | "Additional Director" |
| 2(2) | "annual value" | 2(7) | "annual value" |
| 2(3) | Omitted provision | No corresponding section | |
| 2(4) | "Appellate Tribunal" | 2(8) | "Appellate Tribunal" |
| 2(5) | "approved gratuity fund" | 2(9) | "approved gratuity fund" |
| 2(6) | "approved superannuation fund" | 2(10) | "approved superannuation fund" |
| 2(7) | "assessee" | 2(11) | "assessee" |
| 2(7A) | "Assessing Officer" | 2(12) | "Assessing Officer" |
| 2(8) | "assessment" | 2(13) | "assessment" |
| 2(9) | Assessment year | No corresponding section | |
| 2(9A) | "Assistant Commissioner" | 2(14) | "Assistant Commissioner" |
| 2(9B) | "Assistant Director" | 2(15) | "Assistant Director" |
| 2(10) | "average rate of income-tax" | 2(16) | "average rate of income-tax" |
| 2(11) | "block of assets" | 2(17) | "block of assets" |
| 2(12) | "Board" | 2(18) | "Board" |
| 2(12A) | "books or books of account" | 2(19) | "books or books of account" |
| 2(13) | "business" | 2(20) | "business" |
| 2(13A) | "business trust" | 2(21) | "business trust" |
| 2(14) | "capital asset" | 2(22) | "capital asset" |
| 2(15) | "charitable purpose" | 2(23)also 346, 355 | "charitable purpose" |
| 2(15A) | "Chief Commissioner" | 2(24) | "Chief Commissioner" |
| 2(15B) | "child" | 2(25) | "child" |
| 2(16) | "Commissioner" | 2(26) | "Commissioner" |
| 2(16A) | "Commissioner (Appeals)" | 2(27) | "Commissioner (Appeals)" |
| 2(17) | "company" | 2(28) | "company" |
| 2(18) | "company in which the public are substantially interested" | 2(29) | "company in which the public are substantially interested" |
| 2(19) | "co-operative society" | 2(32) | "co-operative society" |
| 2(19A) | "Deputy Commissioner" | 2(36) | "Deputy Commissioner" |
| 2(19AA) | "demerger" | 2(35) | "demerger" |
| 2(19AAA) | "demerged company" | 2(34) | "demerged company" |
| 2(19B) | "Deputy Commissioner (Appeals)" | No corresponding section | |
| 2(19C) | "Deputy Director" | 2(37) | "Deputy Director" |
| 2(20) | "director", "manager" and "managing agent" | 2(38) | "director" and "manager" |
| 2(21) | "Director General or Director" | 2(39) | "Director General or Director" |
| 2(22) | "dividend" | 2(40) | "dividend" |
| 2(22A) | "domestic company" | 2(42) | "domestic company" |
| 2(22AA) | "document" | 2(41) | "document" |
| 2(22AAA) | "electoral trust" | 2(43) | "electoral trust" |
| 2(22B) | "fair market value" | 2(44) | "fair market value" |
| 2(23)(i) | "firm" | 2(45) | "firm" |
| 2(23)(ii) | "partner" | 2(74) | "partner" |
| 2(23)(iii) | "partnership" | 2(75) | "partnership" |
| 2(23A) | "foreign company" | 2(46) | "foreign company" |
| 2(23B) | "fringe benefits" | No corresponding section | |
| 2(23C) | "hearing" | 2(48) | "hearing" |
| 2(24) | "income" | 2(49) | "income" |
| 2(25) | "Income-tax Officer" | 2(51) | "Income-tax Officer" |
| 2(25A) | "India" | 2(52) | "India" |
| 2(26) | "Indian company" | 2(53) | "Indian company" |
| 2(26A) | "infrastructure capital company" | 2(55) | "infrastructure capital company" |
| 2(26B) | "infrastructure capital fund" | 2(56) | "infrastructure capital fund" |
| 2(27) | Omitted provision | No corresponding section | |
| 2(28) | "Inspector of Income-tax" | 2(57) | "Inspector of Income-tax" |
| 2(28A) | "interest" | 2(59) | "interest" |
| 2(28B) | "interest on securities" | 2(60) | "interest on securities" |
| 2(28BB) | "insurer" | 2(58) | "insurer" |
| 2(28C) | "Joint Commissioner" | 2(62) | "Joint Commissioner" |
| 2(28CA) | "Joint Commissioner (Appeals)" | 2(63) | "Joint Commissioner (Appeals)" |
| 2(28D) | "Joint Director" | 2(64) | "Joint Director" |
| 2(29) | "legal representative" | 2(65) | "legal representative" |
| 2(29A) | "liable to tax" | 2(66) | "liable to tax" |
| 2(29AA) | "long-term capital asset" | 2(67) | "long-term capital asset" |
| 2(29B) | "long-term capital gain" | 2(68) | "long-term capital gain" |
| 2(29BA) | "manufacture" | 2(69) | "manufacture" |
| 2(29C) | "maximum marginal rate" | 2(70) | "maximum marginal rate" |
| 2(29D) | "National Tax Tribunal" | No corresponding section | |
| 2(30) | "non-resident" | 2(72) | "non-resident" |
| 2(31) | "person" | 2(77) | "person" |
| 2(32) | "person who has a substantial interest in the company" | 2(79) | "person who has a substantial interest in the company" |
| 2(33) | "prescribed" | 2(80) | "prescribed" |
| 2(34) | "previous year" | No corresponding section | |
| 2(34A) | "Principal Chief Commissioner of Income-tax" | 2(81) | "Principal Chief Commissioner" |
| 2(34B) | "Principal Commissioner of Income-tax" | 2(82) | "Principal Commissioner" |
| 2(34C) | "Principal Director of Income-tax" | 2(83) | "Principal Director" |
| 2(34D) | "Principal Director General of Income-tax" | 2(84) | "Principal Director General" |
| 2(35) | "principal officer" | 2(85) | "Principal Officer" |
| 2(36) | "profession" | 2(86) | "profession" |
| 2(36A) | "public sector company" | 2(88) | "public sector company" |
| 2(37) | "public servant" | 2(89) | "public servant" |
| 2(37A) | "rate or rates in force" or "rates in force" | 2(90) | "rate or rates in force" or "rates in force" |
| 2(38) | "recognised provident fund" | 2(91) | "recognised provident fund" |
| 2(39) | Omitted provision | No corresponding section | |
| 2(40) | "regular assessment" | 2(93) | "regular assessment" |
| 2(41) | "relative" | 2(94) | "relative" |
| 2(41A) | "resulting company" | 2(97) | "resulting company" |
| 2(42) | "resident" | 2(96) | "resident" |
| 2(42A) | "short-term capital asset" | 2(101) | "short-term capital asset" |
| 2(42B) | "short-term capital gain" | 2(102) | "short-term capital gain" |
| 2(42C) | "slump sale" | 2(103) | "slump sale" |
| 2(43) | "tax" | 2(106) | "tax" |
| 2(43A) | "tax credit certificate" | No corresponding section | |
| 2(43B) | Omitted provision | No corresponding section | |
| 2(44) | "Tax Recovery Officer" | 2(107) | "Tax Recovery Officer" |
| 2(45) | "total income" | 2(108) | "total income" |
| 2(46) | Omitted provision | No corresponding section | |
| 2(47) | "transfer" | 2(109) | "transfer" |
| 2(47A) | "virtual digital asset" | 2(111) | "virtual digital asset" |
| 2(48) | "zero coupon bond" | 2(112) | "zero coupon bond" |
| 3 | "Previous year" defined | 3 | Definition of "Tax year" |
| 4 | Charge of income-tax | 4 | Charge of income-tax |
| 5 | Scope of total income | 5 | Scope of total income |
| 5A | Apportionment of income between spouses governed by Portuguese Civil Code | 10 | Apportionment of income between spouses governed by Portuguese Civil Code |
| 6 | Residence in India | 6 | Residence in India |
| 7 | Income deemed to be received | 7 | Income deemed to be received and dividend deemed to be income in a tax year |
| 8 | Dividend Income | 7 | Income deemed to be received and dividend deemed to be income in a tax year |
| 9 | Income deemed to accrue or arise in India | 9 | Income deemed to accrue or arise in India |
| 9A | Certain activities not to constitute business connection in India | 9also Schedule I | Income deemed to accrue or arise in India |
| 9B | Income on receipt of capital asset or stock in trade by specified person from specified entity | 8 | Income on receipt of capital asset or stock in trade by specified person from specified entity |
| 10 | Incomes not included in total income | 11 | Incomes not included in total income |
| 10(1) | Agricultural income | Schedule II(1) | Agricultural income |
| 10(2) | Any sum received by a member from Hindu undivided family | Schedule III(1) | Any sum received by a member from Hindu undivided family |
| 10(2A) | Partner's share in profit of firm | Schedule III(2) | Any sum received by a partner towards his share in the total income of the firm |
| 10(3) | Omitted provision | No corresponding section | |
| 10(4) | Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits | Schedule IV(1) | Any income by way of interest |
| 10(4B) | Omitted provision | No corresponding section | |
| 10(4C) | Interest on Rupee Denominated Bonds | No corresponding section | |
| 10(4D) | Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC) | Schedule VI(1)also Schedule VI(2), Schedule VI(3), Schedule VI(4) | Specified Fund: Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in section 70(1)(r) - where such transfer takes place on a recognised stock exchange located in any International Financial Services Centre |
| 10(4E) | Income from transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives | Schedule VI(5) | IFSC: Any income accrued or arisen to, or received as a result of— - (a) transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives; or - (b) distribution of income on offshore derivative instruments or over-the-counter derivatives |
| 10(4F) | Royalty or interest income received by a non-resident from lease of aircraft or a ship | Schedule VI(6) | IFSC: Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year |
| 10(4G) | Income of a non-resident arising from portfolio of securities or financial products or funds, managed through IFSC or from specified activity carried out by the specified person | Schedule VI(7) | IFSC : Any income received from–– - (a) portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non-resident; or - (b) such activity carried out by such person, as may be notified by the Central Government. |
| 10(4H) | Any income earned by a non-resident or unit of an IFSC on transfer of shares of domestic company engaged in aircraft leasing business in IFSC | Schedule VI(8) | IFSC: Any income by way of Capital gains arising from the transfer of equity shares of domestic company where such domestic company is a Unit of an International Financial Services Centre as referred to in section 147 |
| 10(5) | Leave Travel Concession | Schedule III(8) | The value of any travel concession or assistance |
| 10(5A) | Omitted provision | No corresponding section | |
| 10(5B) | Omitted provision | No corresponding section | |
| 10(6)(i) | Omitted provision | No corresponding section | |
| 10(6)(ii) | Any remuneration received for service in the capacity as an official mentioned in column C, not being a citizen of India | Schedule IV(2) | Any remuneration received for service in the capacity as an official diplomats, not being a citizen of India |
| 10(6)(iii) to (v) | Omitted provision | No corresponding section | |
| 10(6)(vi) | Any remuneration received as an employee for services rendered by him during his stay in India | Schedule IV(3) | Employee of foreign enterprise: Any remuneration received as an employee for services rendered by him during his stay in India |
| 10(6)(via) | Omitted provision | No corresponding section | |
| 10(6)(vii) | Omitted provision | No corresponding section | |
| 10(6)(viia) | Omitted provision | No corresponding section | |
| 10(6)(viii) | Any income chargeable under the head "Salaries", received or due as remuneration for services rendered in connection with his employment on a foreign ship | Schedule IV(4) | Any income chargeable under the head "Salaries", received or due as remuneration for services rendered in connection with his employment on a foreign ship |
| 10(6)(ix) & (x) | Omitted provision | No corresponding section | |
| 10(6)(xi) | Any remuneration received as an employee of the Government of a foreign State | Schedule IV(5) | Any remuneration received as an employee of the Government of a foreign State |
| 10(6A) | Tax paid on behalf of foreign company on the royalty and fees for technical services | Schedule IV(14) | Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(6B) | Tax paid on behalf of foreign company or non-resident on other income | Schedule IV(14) | Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(6BB) | Tax paid on behalf of foreign Government or foreign enterprise deriving income by way of lease of aircraft or aircraft engine | Schedule IV(14) | Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(6C) | Technical fees received by a notified foreign company | Schedule IV(6) | Any income arising by way of royalty or fees for technical services |
| 10(6D) | Royalty/Fees received by non-resident from National Technical Research Organisation | Schedule IV(7) | Any income arising by way of royalty from, or fees for technical services rendered in or outside India (NTO) |
| 10(7) | Remuneration by Indian Govt. to overseas employees | Schedule III(9) | Any allowances or perquisites paid or allowed as such outside India by the Government |
| 10(8) | Income of foreign government employee under co-operative technical assistance programme | No corresponding section | |
| 10(8A) | Certain incomes of… | No corresponding section | |
| 10(8B) | Certain income of employees of non-resident consultants engaged by International organizations for Rendering Technical Services in India | No corresponding section | |
| 10(9) | Certain incomes of family members of individuals consultants u/s 10(8) or 10(8A) or 10(8B) | No corresponding section | |
| 10(10) | Gratuity | 19also Schedule III(38) | Deductions from salaries |
| 10(10A) | Pension | 19 | Deductions from salaries |
| 10(10AA) | Leave Salary | 19 | Deductions from salaries |
| 10(10B) | Retrenchment Compensation | 19 | Deductions from salaries |
| 10(10BB) | Compensation for Bhopal Gas Leak Disaster | No corresponding section | |
| 10(10BC) | Compensation on account of any disaster | Schedule III(3) | Any amount received or receivable from the Central Government or a State Government or a local authority by way of compensation on account of any disaster |
| 10(10C) | Voluntary Retirement Compensation | 19 | Deductions from salaries |
| 10(10CC) | Tax on non-monetary perquisites paid by the employer | Schedule III(10) | Income in the nature of a perquisite |
| 10(10D) | Any sum received under a life insurance policy | Schedule II(2) | Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy |
| 10(11) | Exemption in respect of payment from provident funds | Schedule II(3) | Any payment from a provident fund to which the Provident Funds Act, 1925 (19 of 1925) applies, or from any other provident fund set up by the Central Government and notified by it in this behalf |
| 10(11A) | Exemption in respect of payment from Sukanya Samriddhi Scheme | Schedule II(5) | Any payment from any account opened as per the Sukanya Samriddhi Account Scheme, 2019 made under the Government Savings Promotion Act, 1873 (5 of 1873) |
| 10(12) | Amount received from recognized Provident Fund | Schedule II(4) | The accumulated balance due and becoming payable to an employee participating in a recognised provident fund to the extent provided in paragraph 8 of Part A of the Schedule XI |
| 10(12A) | Amount paid by NPS trust to an assessee | Schedule II(6) | Any payment from the National Pension System Trust |
| 10(12AA) | Amount paid by NPS trust to a subscriber of Unified Pension Scheme (UPS) | Schedule II(15) | Any payment from the National Pension System Trust received by an assessee, who is a subscriber to the Unified Pension Scheme; |
| 10(12AB) | Lump sum amount received by a subscriber of Unified Pension Scheme (UPS) | Schedule II(16) | Any sum received as "lump sum amount" from the National Pension System Trust by an assessee being a subscriber to the Unified Pension Scheme. |
| 10(12B) | Partial amount paid by NPS trust to an employee | Schedule III(4) | Any payment from the National Pension System Trust under the pension scheme referred to in section 124 |
| 10(12BA) | Partial amount paid by NPS trust to the parent or guardian of a minor | Schedule III(4) | Any payment from the National Pension System Trust under the pension scheme referred to in section 124 |
| 10(12C) | Amount received from Agniveer Corpus Fund | Schedule II(7) | Any payment from the Agniveer Corpus Fund to a person enrolled under the Agnipath Scheme or to his nominee |
| 10(13) | Payment from approved superannuation fund | Schedule II(8) | Any payment from an approved superannuation fund |
| 10(13A) | House Rent Allowance | Schedule III(11) | Any special allowance from employer |
| 10(14)(i) | Prescribed special allowances or benefits depending on actual expenditure | Schedule III(12) | Any special allowance or benefit to the extent to which such expenses are actually incurred for that purpose |
| 10(14)(ii) | Prescribed special allowances not depending on actual expenditure | Schedule III(13) | Any allowance to employee |
| 10(14A) | Omitted provision | No corresponding section | |
| 10(15)(i) | Exemption in respect of specified interest income | Schedule II(11) | Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits |
| 10(15)(iib) | Exemption in respect of specified interest income | No corresponding section | |
| 10(15)(iic) & (iv)(i) | Exemption in respect of specified interest income | Schedule III(39) | Any income falling under section 10(15)(iic) or (15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961(43 of 1961), shall be subject to the conditions as provided therein |
| 10(15)(iid) | Exemption in respect of specified interest income | No corresponding section | |
| 10(15)(iii), (iv)(c) to (iv)(f), (iv)(g) & (iv)(h) | Exemption in respect of specified interest income | Schedule II(17) | Any income covered under Section 10(15)(iii), (iv)(c), (d), (e), (f), (g) or (h) or 10(36) of the Income-tax Act, 1961 (43 of 1961), subject to the conditions as provided therein |
| 10(15)(iiia) to (iv)(b), (iv)(fa) | Exemption in respect of specified interest income | Schedule IV(14) | Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(15)(v) | Exemption in respect of specified interest income | No corresponding section | |
| 10(15)(vi) | Exemption in respect of specified interest income | Schedule II(12) | Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2015 notified by the Central Government. |
| 10(15)(vii) | Interest on bonds issued by a local authority or by a State Pooled Finance Entity | Schedule II(13) | Interest on bonds issued by a local authority or by a State Pooled Finance Entity |
| 10(15)(viii) | Interest received by non-resident on deposit made in offshore Banking Unit | Schedule IV(8) | Interest received by non-resident on deposit made in offshore Banking Unit |
| 10(15)(ix) | Interest payable by unit in an IFSC | Schedule VI(12) | IFSC: Any income by way of Interest payable |
| 10(15A) | Lease rent of an aircraft | Schedule IV(14) | Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
| 10(15B) | Lease rent of a cruise ship operating in India | Schedule IV(9) | Income from lease rentals, by whatever name called, of a cruise ship |
| 10(16) | Educational scholarship | Schedule II(9) | Scholarships |
| 10(17)(i) | Daily allowance to a Member of Parliament or State Legislature | Schedule III(5) | Daily allowance received by MPs/MLAs |
| 10(17)(ii) | Any other allowance to a Member of Parliament | Schedule III(6) | Any constituency allowance received by MPs |
| 10(17)(iii) | Constituency allowance to a Member of State Legislature | Schedule III(7) | Any constituency allowance received MLAs |
| 10(17A) | Awards and Rewards | Schedule II(10) | Any payment made, whether in cash or in kind for any award or reward |
| 10(18)(i) | Pension to gallantry award winner | Schedule III(14) | Pension received by gallantry award winner |
| 10(18)(ii) | Family pension to any family member of a gallantry award winner | Schedule III(15) | Pension received by family of gallantry award winner |
| 10(18A) | Omitted provision | No corresponding section | |
| 10(19) | Family pension received by widow of member of armed forces | Schedule III(16) | Family pension received by widow of member of armed forces |
| 10(19A) | Annual value of one palace | Schedule III(39) | Any income falling under section 10(15)(iic) or (15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961(43 of 1961), shall be subject to the conditions as provided therein |
| 10(20) | Income of local authority | Schedule III(22) | Local Authority: The income which is chargeable under the head "Income from house property", "Capital gains" or "Income from other sources" or from a trade or business |
| 10(20A) | Omitted provision | No corresponding section | |
| 10(21) | Income of research association | Schedule III(23) | Any income of a research association |
| 10(22) | Omitted provision | No corresponding section | |
| 10(22A) | Omitted provision | No corresponding section | |
| 10(22B) | Income of a news agency | No corresponding section | |
| 10(23) | Omitted provision | No corresponding section | |
| 10(23A) | Income of a professional association | Schedule III(24) | Professional Association: Any income (other than income chargeable under the head "Income from house property" or any income received for rendering any specific services or income by way of interest or dividends derived from its investments) |
| 10(23AA) | Income received on behalf of Regimental Fund | Schedule VII(1) | Any regimental Fund or non-public Fund established by the armed forces of the Union |
| 10(23AAA) | Income of a fund… | Schedule VII(2) | |
| 10(23AAB) | Income of pension fund | Schedule VII(3) | Income of pension fund |
| 10(23B) | Income of Khadi or village Industries Institution | Schedule III(25) | Income of Khadi or village Industries Institution |
| 10(23BB) | Income of authority established for Development of Khadi or Village Industries in the State | Schedule VII(4) | Income of authority established for Development of Khadi or Village Industries in the State |
| 10(23BBA) | Incomes of statutory bodies for the administration of public charitable trust | Schedule VII(5) | Incomes of statutory bodies for the administration of public charitable trust |
| 10(23BBB) | Income of European Economic Community | Schedule IV(10) | Income of European Economic Community |
| 10(23BBC) | Income of SAARC fund | Schedule VII(6) | Income of SAARC fund |
| 10(23BBD) | Asian Organisation | No corresponding section | |
| 10(23BBE) | Income of IRDAI | Schedule VII(7) | Income of IRDAI |
| 10(23BBF) | Omitted provision | No corresponding section | |
| 10(23BBG) | Income of Central… | Schedule VII(8) | |
| 10(23BBH) | Income of the Prasar… | Schedule VII(9) | |
| 10(23C)(i) | PM National Relief Fund and PM CARES Fund | Schedule VII(10) | PM National Relief Fund and PM CARES Fund |
| 10(23C)(ii) | PM Fund for promotion of Folk Art | Schedule VII(11) | PM Fund for promotion of Folk Art |
| 10(23C)(iii) | PM Aid to Students Fund | Schedule VII(12) | PM Aid to Students Fund |
| 10(23C)(iiia) | National Foundation for Communal Harmony | Schedule VII(13) | National Foundation for Communal Harmony |
| 10(23C)(iiiaa) | Swachh Bharat Kosh | Schedule VII(14) | Swachh Bharat Kosh |
| 10(23C)(iiiaaa) | Clean Ganga Fund | Schedule VII(15) | Clean Ganga Fund |
| 10(23C)(iiiaaaa) | CM Relief Fund or Lieutenant Governor Relief Fund | Schedule VII(16) | CM Relief Fund or Lieutenant Governor Relief Fund |
| 10(23C)(iiiab) | University or educational institution wholly or substantially financed by the government | Schedule VII(17) | University or educational institution wholly or substantially financed by the government |
| 10(23C)(iiiac) | Hospital or other institution wholly or substantially financed by the Government | Schedule VII(18) | Hospital or other institution wholly or substantially financed by the Government |
| 10(23C)(iiiad) | University or educational institution whose annual receipts do not exceed Rs. 5 crore | Schedule VII(19) | University or educational institution whose annual receipts do not exceed Rs. 5 crore |
| 10(23C)(iiiae) | Hospital or other specified institution whose annual receipts do not exceed Rs. 5 crore | Schedule VII(19) | University or educational institution whose annual receipts do not exceed Rs. 5 crore |
| 10(23C)(iv) to (via) | Income of any other fund, institution, trust, university, hospital, etc. | No corresponding section | |
| 10(23D)(i) | A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulations made thereunder | Schedule VII(20) | A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulations made thereunder |
| 10(23D)(ii) | Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India | Schedule VII(21) | Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India |
| 10(23DA) | Income of a securitisation trust | Schedule III(26) | Income of a securitisation trust |
| 10(23E) | Omitted provision | No corresponding section | |
| 10(23EA) | Certain incomes of notified Investor Protection Funds set up by recognised stock exchanges in India | Schedule III(27) | Certain incomes of notified Investor Protection Funds set up by recognised stock exchanges in India |
| 10(23EB) | Omitted provision | No corresponding section | |
| 10(23EC) | Certain incomes of notified Investor Protection Funds set up by commodity exchanges in India | Schedule III(28) | Certain incomes of notified Investor Protection Funds set up by commodity exchanges in India |
| 10(23ED) | Certain incomes of notified Investor Protection Funds set up by a depository | Schedule III(29) | Certain incomes of notified Investor Protection Funds set up by a depository |
| 10(23EE) | Income of Core Settlement Guarantee Fund | Schedule III(30) | Income of Core Settlement Guarantee Fund |
| 10(23F) | Venture Capital Fund | Schedule V(8) | Venture Capital Fund |
| 10(23FA) | Venture Capital Company | Schedule V(8) | Venture Capital Fund |
| 10(23FB) | Income of a venture capital fund or a venture capital company from investment in a venture capital undertaking | Schedule V(6) | Income of a venture capital fund or a venture capital company from investment in a venture capital undertaking |
| 10(23FBA) | Income of an investment fund | Schedule V(1) | Income of an investment fund |
| 10(23FBB) | Income of unit holder of investment fund | Schedule V(2) | Income of unit holder of investment fund |
| 10(23FBC) | Income received by a unitholder of Category III AIF | Schedule VI(9) | Income received by a unitholder of Category III AIF |
| 10(23FC) | Income of a Business Trust | Schedule V(3) | Income of a Business Trust |
| 10(23FCA) | Certain income of a business trust being a real estate investment trust | Schedule V(4) | Certain income of a business trust being a real estate investment trust |
| 10(23FD) | Distributed Income of a Unit Holder from the Business Trust | Schedule V(5) | Distributed Income of a Unit Holder from the Business Trust |
| 10(23FE) | Certain income of wholly owned subsidiary of Abu Dhabi Investment authority or Sovereign wealth fund or pension fund | Schedule V(7) | Certain income of wholly owned subsidiary of Abu Dhabi Investment authority or Sovereign wealth fund or pension fund |
| 10(23FF) | Capital gains from transfer of shares of a company resident in India on account of relocation of offshore funds | Schedule VI(10) | Capital gains from transfer of shares of a company resident in India on account of relocation of offshore funds |
| 10(23G) | Omitted provision | No corresponding section | |
| 10(24) | Income of a registered trade union | Schedule III(31) | Income of a registered trade union |
| 10(25)(i) | Income of employee welfare funds | Schedule III(32) | Income of employee welfare funds |
| 10(25)(ii) | Income of employee… | Schedule VII(22) | |
| 10(25)(iii) | Income of employee… | Schedule VII(23) | |
| 10(25)(iv) | Income of employee… | Schedule VII(24) | |
| 10(25)(v)(a) | Income of employee… | Schedule VII(25) | |
| 10(25)(v)(b) | Income of employee… | Schedule VII(26) | |
| 10(25A) | Income of the Employees' State Insurance Fund | Schedule VII(27) | Income of the Employees' State Insurance Fund |
| 10(26) | Income of a member of a Scheduled Tribe | Schedule III(19) | Income of a member of a Scheduled Tribe |
| 10(26A) | Omitted provision | No corresponding section | |
| 10(26AA) | Omitted provision | No corresponding section | |
| 10(26AAA) | Income of a Sikkimese individual | Schedule III(20) | Income of a Sikkimese individual |
| 10(26AAB) | Income of an Agricultural Produce Marketing Committee/Board | Schedule VII(28) | Income of an Agricultural Produce Marketing Committee/Board |
| 10(26B) | Income of certain corporation established for… | Schedule VII(29) | |
| 10(26BB) | Income of a corporation established for promoting interest of minority caste | Schedule VII(30) | Income of a corporation established for promoting interest of minority caste |
| 10(26BBB) | Income of a corporation | Schedule VII(31) | Income of a corporation |
| 10(27) | Income of a co-operative society formed for promoting the interests of the members of Scheduled Castes or Scheduled Tribes | Schedule VII(32) | Income of a co-operative society formed for promoting the interests of the members of Scheduled Castes or Scheduled Tribes |
| 10(28) | Omitted provision | No corresponding section | |
| 10(29) | Omitted provision | No corresponding section | |
| 10(29A)(a) | Income of Coffee Board | Schedule VII(33) | Income of Coffee Board |
| 10(29A)(b) | Income of Rubber Board | Schedule VII(34) | Income of Rubber Board |
| 10(29A)(c) | Income of Tea Board | Schedule VII(35) | Income of Tea Board |
| 10(29A)(d) | Income of Tobacco Board | Schedule VII(36) | Income of Tobacco Board |
| 10(29A)(e) | Income of Marine Products Export Development Authority | Schedule VII(37) | Income of Marine Products Export Development Authority |
| 10(29A)(f) | Income of Agricultural and Processed Food Products Export Development Authority | Schedule VII(38) | Income of Agricultural and Processed Food Products Export Development Authority |
| 10(29A)(g) | Income of Spices Board | Schedule VII(39) | Income of Spices Board |
| 10(29A)(h) | Income of Coir Board | Schedule VII(40) | Income of Coir Board |
| 10(30) | Subsidy from the Tea Board | Schedule III(21) | Subsidy from the Tea Board |
| 10(31) | Subsidy from the Rubber Board, Coffee Board, Spices Board and other notified Board | Schedule III(21) | Subsidy from the Tea Board |
| 10(32) | Income of a minor child up to certain limit | Schedule III(17) | Income of a minor child up to certain limit |
| 10(33) | Capital gains on transfer of unit of the Unit Scheme, 1964 | Schedule II(14) | Capital gains on transfer of unit of the Unit Scheme, 1964 |
| 10(34) | Dividends | No corresponding section | |
| 10(34A) | Income of a shareholder on account of buyback of shares by the company | No corresponding section | |
| 10(34B) | Dividend income of an IFSC unit engaged in the aircraft leasing business from a company which is also an IFSC Unit engaged in the aircraft leasing business | Schedule VI(11) | Dividend income of an IFSC unit engaged in the aircraft leasing business from a company which is also an IFSC Unit engaged in the aircraft leasing business |
| 10(35) | Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002) | No corresponding section | |
| 10(35A) | Income of an investor received from a securitisation trust | No corresponding section | |
| 10(36) | LTCG in case of shares | Schedule II(17) | Any income covered under Section 10(15)(iii), (iv)(c), (d), (e), (f), (g) or (h) or 10(36) of the Income-tax Act, 1961 (43 of 1961), subject to the conditions as provided therein |
| 10(37) | Capital gains on compulsory acquisition of urban agricultural land | Schedule III(18) | Capital gains on compulsory acquisition of urban agricultural land |
| 10(37A) | Capital gain on transfer of specified capital assets under land pooling scheme of the Andhra Pradesh Government | No corresponding section | |
| 10(38) | LTCG in case of shares | No corresponding section | |
| 10(39) | Income from international sporting event | Schedule III(33) | Income from international sporting event |
| 10(40) | Any income falling under section 10(15)(iic) or (15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961(43 of 1961), shall be subject to the conditions as provided therein | Schedule III(39) | Any income falling under section 10(15)(iic) or (15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961(43 of 1961), shall be subject to the conditions as provided therein |
| 10(41) | Omitted provision | No corresponding section | |
| 10(42) | Income of certain non-profit body or authority | Schedule III(34) | Income of certain non-profit body or authority |
| 10(43) | Loan in the case of reverse mortgage | Schedule III(35) | Loan in the case of reverse mortgage |
| 10(44) | Income of New Pension System Trust | Schedule VII(41) | Income of New Pension System Trust |
| 10(45) | Omitted provision | No corresponding section | |
| 10(46) | Specified income of entities having the object of regulating or administering any activity for the benefit of the general public | Schedule III(36) | Specified income of entities having the object of regulating or administering any activity for the benefit of the general public |
| 10(46A) | Income of bodies or authorities or trusts or commissions that are established or constituted with the specific purposes of dealing with and satisfying the need of housing accommodation, planning, development or improvement of cities, towns or villages, regulating or regulating and developing any activity for the benefit of the general public, or regulating any matter, for the benefit of the general public | Schedule VII(42) | Income of bodies or authorities or trusts or commissions that are established or constituted with the specific purposes of dealing with and satisfying the need of housing accommodation, planning, development or improvement of cities, towns or villages, regulating or regulating and developing any activity for the benefit of the general public, or regulating any matter, for the benefit of the general public |
| 10(46B)(i) | National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government | Schedule VII(43) | National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government |
| 10(46B)(ii) | A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited | Schedule VII(44) | A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited |
| 10(46B)(iii) | Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under Section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989) | Schedule VII(45) | Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under Section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989) |
| 10(47) | Any income of a notified infrastructure debt fund | Schedule VII(46) | Any income of a notified infrastructure debt fund |
| 10(48) | Income on account of import of crude oil etc. | Schedule IV (11) | Income on account of import of crude oil etc. |
| 10(48A) | Income on account of storage and sale of crude oil | Schedule IV(12) | Income on account of storage and sale of crude oil |
| 10(48B) | Income on account of sale of leftover stock of crude oil | Schedule IV(13) | Income on account of sale of leftover stock of crude oil |
| 10(48C) | Income on account of replenishment of crude oil | Schedule III(37) | Income on account of replenishment of crude oil |
| 10(48D) | Any income accruing or arising to an institution established for financing the infrastructure and development | Schedule VII(47) | Any income accruing or arising to an institution established for financing the infrastructure and development |
| 10(48E) | Any income accruing or arising to a developmental financing institution, licensed by the RBI | Schedule VII(48) | Any income accruing or arising to a developmental financing institution, licensed by the RBI |
| 10(49) | Omitted provision | No corresponding section | |
| 10(50) | Income which is subject to equalisation levy | No corresponding section | |
| 10A | Special provision in respect of newly established undertakings in free trade zone, etc. | No corresponding section | |
| 10AA | Special provisions in respect of newly established units in Special Economic Zones | 144 | Special provisions in respect of newly established Units in Special Economic Zones |
| 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings | No corresponding section | |
| 10BA | Special provisions in respect of export of certain articles or things | No corresponding section | |
| 10BB | Meaning of computer programmes in certain cases | No corresponding section | |
| 10C | Special provision in respect of certain industrial undertakings in North-Eastern Region | No corresponding section | |
| 11 | Income from property held for charitable or religious purposes | 332also 333, 334, 335, 337, 338, 339, 340, 341, 342, 344, 345, 350, 355, Schedule XVI | Application for registration |
| 12 | Income of trusts or institutions from contributions | 335also 337, 355 | Regular income |
| 12A | Conditions for applicability of sections 11 and 12 | 332also 347, 348, 349 | Application for registration |
| 12AA | Procedure for registration | No corresponding section | |
| 12AB | Procedure for fresh registration | 332also 351 | Application for registration |
| 12AC | Merger of charitable trusts or institutions in certain cases | 352 | Tax on accreted income |
| 13 | Section 11 not to apply in certain cases | 337also 342, 351, 353, 355, Schedule XVI | Specified income |
| 13A | Special provision relating to incomes of political parties | 12also Schedule VIII | Incomes not included in total income of political parties and electoral trust |
| 13B | Special provisions relating to voluntary contributions received by electoral trust | 12also Schedule VIII | Incomes not included in total income of political parties and electoral trust |
| 14 | Heads of income | 13 | Heads of income |
| 14A | Expenditure incurred in relation to income not includible in total income | 14 | Income not forming part of total income and expenditure in relation to such income |
| 15 | Salaries | 15 | Salaries |
| 16 | Deductions from salaries | 19 | Deductions from salaries |
| 17 | "Salary", "perquisite" and "profits in lieu of salary" defined | 16also 17, 18 | Income from Salary |
| 22 | Income from house property | 20 | Income from house property |
| 23 | Annual value how determined | 21 | Determination of annual value |
| 24 | Deductions from income from house property | 22 | Deductions from income from house property |
| 25 | Amounts not deductible from income from house property | 22 | Deductions from income from house property |
| 25A | Special provision for arrears of rent and unrealised rent received subsequently | 23 | Arrears of rent and unrealised rent received subsequently |
| 26 | Property owned by co-owners | 24 | Property owned by co-owners |
| 27 | "Owner of house property", "annual charge", etc., defined | 21also 25 | Determination of annual value |
| 28 | Profits and gains of business or profession | 26also 66 | Income under head "Profits and gains of business or profession" |
| 29 | Income from profits and gains of business or profession, how computed | 27 | Manner of computing profits and gains of business or profession |
| 30 | Rent, rates, taxes, repairs and insurance for buildings | 28 | Rent, rates, taxes, repairs and insurance |
| 31 | Repairs and insurance of machinery, plant and furniture | 28 | Rent, rates, taxes, repairs and insurance |
| 32 | Depreciation | 33also 66 | Deduction for depreciation |
| 32A | Investment allowance | No corresponding section | |
| 32AB | Investment deposit account | No corresponding section | |
| 32AC | Investment in new plant or machinery | No corresponding section | |
| 32AD | Investment in new plant or machinery in notified backward areas in certain States | No corresponding section | |
| 33 | Development rebate | No corresponding section | |
| 33A | Development allowance | No corresponding section | |
| 33AB | Tea development account, coffee development account and rubber development account | 48also Schedule IX | Tea development account, coffee development account and rubber development account |
| 33ABA | Site Restoration Fund | 49also Schedule X | Site Restoration Fund |
| 33AC | Reserves for shipping business | No corresponding section | |
| 33B | Rehabilitation allowance | No corresponding section | |
| 34 | Conditions for depreciation allowance and development rebate | No corresponding section | |
| 34A | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies | No corresponding section | |
| 35 | Expenditure on scientific research | 45also 66 | Expenditure on scientific research |
| 35A | Expenditure on acquisition of patent rights or copyrights | No corresponding section | |
| 35AB | Expenditure on know-how | No corresponding section | |
| 35ABA | Expenditure for obtaining right to use spectrum for telecommunication services | 52 | Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. |
| 35ABB | Expenditure for obtaining licence to operate telecommunication services | 52 | Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. |
| 35AC | Expenditure on eligible projects or schemes | No corresponding section | |
| 35AD | Deduction in respect of expenditure on specified business | 46 | Capital expenditure of specified business |
| 35CCA | Expenditure by way of payment to associations and institutions for carrying out rural development programmes | No corresponding section | |
| 35CCB | Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources | No corresponding section | |
| 35CCC | Expenditure on agricultural extension project | 47 | Expenditure on agricultural extension project and skill development project |
| 35CCD | Expenditure on skill development project | 47 | Expenditure on agricultural extension project and skill development project |
| 35D | Amortisation of certain preliminary expenses | 44 | Amortisation of certain preliminary expenses |
| 35DD | Amortisation of expenditure in case of amalgamation or demerger | 52 | Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. |
| 35DDA | Amortisation of expenditure incurred under voluntary retirement scheme | 52also 66 | Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. |
| 35E | Deduction for expenditure on prospecting, etc., for certain minerals | 51 | Amortisation of expenditure for prospecting certain minerals |
| 36 | Other deductions | 29also 30, 31, 32, 66, 2 | Deductions related to employee welfare |
| 37 | General | 34 | General conditions for allowable deductions |
| 38 | Building, etc., partly used for business, etc., or not exclusively so used | 28also 33 | Rent, rates, taxes, repairs and insurance |
| 40 | Amounts not deductible | 35also 66 | Amounts not deductible in certain circumstances |
| 40A | Expenses or payments not deductible in certain circumstances | 29also 36 | Deductions related to employee welfare |
| 41 | Profits chargeable to tax | 38also 66 | Certain sums deemed as profits and gains of business or profession |
| 42 | Special provision for deductions in the case of business for prospecting, etc., for mineral oil | 54also 66 | Business of prospecting for mineral oils |
| 43 | Definitions of certain terms relevant to income from profits and gains of business or profession | 39also 41, 66, 2 | Computation of actual cost |
| 43A | Special provisions consequential to changes in rate of exchange of currency | 42also 66, 2 | Capitalising the impact of foreign exchange fluctuation |
| 43AA | Taxation of foreign exchange fluctuation | 43 | Taxation of foreign exchange fluctuation |
| 43B | Certain deductions to be only on actual payment | 37also 66, 2 | Certain deductions allowed on actual payment basis only |
| 43C | Special provision for computation of cost of acquisition of certain assets | 40 | Special provision for computation of cost of acquisition of certain assets |
| 43CA | Special provision for full value of consideration for transfer of assets other than capital assets in certain cases | 53 | Full value of consideration for transfer of assets other than capital assets in certain cases |
| 43CB | Computation of income from construction and service contracts | 57 | Revenue recognition for construction and service contracts |
| 43D | Special provision in case of income of public financial institutions, etc. | 56also 66, 2 | Special provision in case of interest income of specified financial institutions |
| 44 | Insurance business | 55 | Insurance business |
| 44A | Special provision for deduction in the case of trade, professional or similar association | 50 | Special provision in the case of trade, profession or similar association |
| 44AA | Maintenance of accounts by certain persons carrying on profession or business | 58also 62 | Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44AB | Audit of accounts of certain persons carrying on business or profession | 58also 63, 2 | Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44AD | Special provision for computing profits and gains of business other than cruise shipping on presumptive basis | 58 | Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44ADA | Special provision for computing profits and gains of profession on presumptive basis | 58 | Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44AE | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages | 58 | Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44AF | Special provisions for computing profits and gains of retail business | No corresponding section | |
| 44B | Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents | 61 | Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44BB | Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils | 61also 66 | Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44BBA | Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents | 61 | Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 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 | Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44BBC | Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents | 61 | Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 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 | Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44C | Deduction of head office expenditure in the case of non-residents | 60 | Deduction of head office expenditure in case of non-residents |
| 44D | Special provisions for computing income by way of royalties, etc., in the case of foreign companies | No corresponding section | |
| 44DA | Special provision for computing income by way of royalties, etc., in case of non-residents | 59also 66 | Computation of royalty and fee for technical services in hands of non-residents |
| 44DB | Special provision for computing deductions in the case of business reorganization of co-operative banks | 64also 65, 2 | Special provision for computing deductions in case of business reorganisation of co-operative banks |
| 45 | Capital gains | 67also 2 | Capital Gains |
| 46 | Capital gains on distribution of assets by companies in liquidation | 68 | Capital gains on distribution of assets by companies in liquidation |
| 46A | Capital gains on purchase by company of its own shares or other specified securities | 69 | Capital gains on purchase by company of its own shares or other specified securities |
| 47 | Transactions not regarded as transfer | 70also 2 | Transactions not regarded as transfer |
| 47A | Withdrawal of exemption in certain cases | 71 | Withdrawal of exemption in certain cases |
| 48 | Mode of computation | 72also 2 | Mode of computation of capital gains |
| 49 | Cost with reference to certain modes of acquisition | 73also 2 | Cost with reference to certain modes of acquisition |
| 50 | Special provision for computation of capital gains in case of depreciable assets | 74 | Special provision for computation of capital gains in case of depreciable assets |
| 50A | Special provision for cost of acquisition in case of depreciable asset | 75 | Special provision for cost of acquisition in case of depreciable asset |
| 50AA | Special provision for computation of capital gains in case of Market Linked Debenture | 76 | Special provision for computation of capital gains in case of Market Linked Debenture |
| 50B | Special provision for computation of capital gains in case of slump sale | 77 | Special provision for computation of capital gains in case of slump sale |
| 50C | Special provision for full value of consideration in certain cases | 78also 2 | Special provision for full value of consideration in certain cases |
| 50CA | Special provision for full value of consideration for transfer of share other than quoted share | 79 | Special provision for full value of consideration for transfer of share other than quoted share |
| 50D | Fair market value deemed to be full value of consideration in certain cases | 80 | Fair market value deemed to be full value of consideration in certain cases |
| 51 | Advance money received | 81 | Advance money received |
| 54 | Profit on sale of property used for residence | 82 | Profit on sale of property used for residence |
| 54B | Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases | 83 | Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases |
| 54D | Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases | 84 | Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases |
| 54E | Capital gain on transfer of capital assets not to be charged in certain cases | No corresponding section | |
| 54EA | Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities | No corresponding section | |
| 54EB | Capital gain on transfer of long-term capital assets not to be charged in certain cases | No corresponding section | |
| 54EC | Capital gain not to be charged on investment in certain bonds | 85 | Capital gains not to be charged on investment in certain bonds |
| 54ED | Capital gain on transfer of certain listed securities or unit not to be charged in certain cases | No corresponding section | |
| 54EE | Capital gain not to be charged on investment in units of a specified fund | No corresponding section | |
| 54F | Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house | 86 | Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house |
| 54G | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area | 87 | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area |
| 54GA | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone | 88also 2 | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone |
| 54GB | Capital gain on transfer of residential property not to be charged in certain cases | No corresponding section | |
| 54H | Extension of time for acquiring new asset or depositing or investing amount of capital gain | 89 | Extension of time for acquiring new asset or depositing or investing amount of capital gains |
| 55 | Meaning of "adjusted", "cost of improvement" and "cost of acquisition" | 90also 2 | Meaning of "adjusted", "cost of improvement" and "cost of acquisition" |
| 55A | Reference to Valuation Officer | 91also 2 | Reference to Valuation Officer |
| 56 | Income from other sources | 92also 2 | Income from other sources |
| 57 | Deductions | 93 | Deductions |
| 58 | Amounts not deductible | 94 | Amounts not deductible |
| 59 | Profits chargeable to tax | 95 | Profits chargeable to tax |
| 60 | Transfer of income where there is no transfer of assets | 96 | Transfer of income without transfer of assets |
| 61 | Revocable transfer of assets | 97 | Chargeability of income in transfer of assets |
| 62 | Transfer irrevocable for a specified period | 97 | Chargeability of income in transfer of assets |
| 63 | "Transfer" and "revocable transfer" defined | 98 | "Transfer" and "revocable transfer" defined |
| 64 | Income of individual to include income of spouse, minor child, etc. | 99 | Income of individual to include income of spouse, minor child, etc. |
| 65 | Liability of person in respect of income included in the income of another person | 100 | Liability of person in respect of income included in income of another person |
| 66 | Total income | 101 | Total income |
| 67A | Method of computing a member's share in income of association of persons or body of individuals | 309 | Method of computing a member's share in income of association of persons or body of individuals |
| 68 | Cash credits | 102 | Unexplained credits |
| 69 | Unexplained investments | 103 | Unexplained investment |
| 69A | Unexplained money, etc. | 104 | Unexplained asset |
| 69B | Amount of investments, etc., not fully disclosed in books of account | 103also 104 | Unexplained investment |
| 69C | Unexplained expenditure, etc. | 105 | Unexplained expenditure |
| 69D | Amount borrowed or repaid on hundi | 106 | Amount borrowed or repaid through negotiable instrument, hundi, etc. |
| 70 | Set off of loss from one source against income from another source under the same head of income | 108 | Set off of losses under the same head of income |
| 71 | Set off of loss from one head against income from another | 109 | Set off of losses under other head of income |
| 71A | Transitional provisions for set off of loss under the head "Income from house property" | No corresponding section | |
| 71B | Carry forward and set off of loss from house property | 110 | Carry forward and set off of loss from house property |
| 72 | Carry forward and set off of business losses | 112 | Carry forward and set off of business loss |
| 72A | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. | 116 | Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. |
| 72AA | Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases | 117 | Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases |
| 72AB | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks | 118 | Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks |
| 73 | Losses in speculation business | 113 | Set off and carry forward of losses computed in respect of speculation business |
| 73A | Carry forward and set off of losses by specified business | 114 | Set off and carry forward of losses computed in respect of specified business |
| 74 | Losses under the head | 111 | Carry forward and set off of loss from capital gains |
| 74A | Losses from certain specified sources falling under the head "Income from other sources" | 115 | Set off and carry forward of losses from specified activity |
| 75 | Losses of firms | No corresponding section | |
| 78 | Carry forward and set off of losses in case of change in constitution of firm or on succession | 119 | Carry forward and set off of losses not permissible in certain cases |
| 79 | Carry forward and set off of losses in case of certain companies | 119 | Carry forward and set off of losses not permissible in certain cases |
| 79A | No set off of losses consequent to search, requisition and survey | 120 | No set off of losses against undisclosed income consequent to search, requisition and survey |
| 80 | Submission of return for losses | 121 | Submission of return for losses |
| 80A | Deductions to be made in computing total income | 122 | Deductions to be made in computing total income |
| 80AB | Deductions to be made with reference to the income included in the gross total income | 122 | Deductions to be made in computing total income |
| 80AC | Deduction not to be allowed unless return furnished | 122 | Deductions to be made in computing total income |
| 80B | Definitions | 122 | Deductions to be made in computing total income |
| 80C | Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. | 123also Schedule XV, 2 | Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. |
| 80CCA | Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan | No corresponding section | |
| 80CCB | Deduction in respect of investment made under Equity Linked Savings Scheme | No corresponding section | |
| 80CCC | Deduction in respect of contribution to certain pension funds | 123also Schedule XV | Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. |
| 80CCD | Deduction in respect of contribution to pension scheme of Central Government | 124also Schedule XV | Deduction in respect of employer contribution to pension scheme of Central Government |
| 80CCE | Limit on deductions under sections 80C, 80CCC and 80CCD | 123 | Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. |
| 80CCF | Deduction in respect of subscription to long-term infrastructure bonds | No corresponding section | |
| 80CCG | Deduction in respect of investment made under an equity savings scheme | No corresponding section | |
| 80CCH | Deduction in respect of contribution to Agnipath Scheme | 125 | Deduction in respect of contribution to Agnipath Scheme |
| 80D | Deduction in respect of health insurance premia | 126also 2 | Deduction in respect of health insurance premia |
| 80DD | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability | 127 | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability |
| 80DDB | Deduction in respect of medical treatment, etc. | 128also 2 | Deduction in respect of medical treatment, etc. |
| 80E | Deduction in respect of interest on loan taken for higher education | 129 | Deduction in respect of interest on loan taken for higher education |
| 80EE | Deduction in respect of interest on loan taken for residential house property | 130 | Deduction in respect of interest on loan taken for residential house property |
| 80EEA | Deduction in respect of interest on loan taken for certain house property | 131also 2 | Deduction in respect of interest on loan taken for certain house property |
| 80EEB | Deduction in respect of purchase of electric vehicle | 132 | Deduction in respect of purchase of electric vehicle |
| 80G | Deduction in respect of donations to certain funds, charitable institutions, etc. | 133also 332, 354 | Deduction in respect of donations to certain funds, charitable institutions, etc. |
| 80GG | Deductions in respect of rents paid | 134 | Deductions in respect of rents paid |
| 80GGA | Deduction in respect of certain donations for scientific research or rural development | 135 | Deduction in respect of certain donations for scientific research or rural development |
| 80GGB | Deduction in respect of contributions given by companies to political parties | 136 | Deduction in respect of contributions given by companies to political parties |
| 80GGC | Deduction in respect of contributions given by any person to political parties | 137also 136 | Deduction in respect of contributions given by any person to political parties |
| 80HH | Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas | No corresponding section | |
| 80HHA | Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas | No corresponding section | |
| 80HHB | Deduction in respect of profits and gains from projects outside India | No corresponding section | |
| 80HHBA | Deduction in respect of profits and gains from housing projects in certain cases | No corresponding section | |
| 80HHC | Deduction in respect of profits retained for export business | No corresponding section | |
| 80HHD | Deduction in respect of earnings in convertible foreign exchange | No corresponding section | |
| 80HHE | Deduction in respect of profits from export of computer software, etc. | No corresponding section | |
| 80HHF | Deduction in respect of profits and gains from export or transfer of film software, etc. | No corresponding section | |
| 80-I | Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. | No corresponding section | |
| 80-IA | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. | 138 | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. |
| 80-IAB | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone | 139 | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |
| 80-IAC | Special provision in respect of specified business | 140 | Special provision in respect of specified business |
| 80-IB | Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings | 141 | Deduction in respect of profits and gains from certain industrial undertakings |
| 80-IBA | Deductions in respect of profits and gains from housing projects | 142 | Deductions in respect of profits and gains from housing projects |
| 80-IC | Special provisions in respect of certain undertakings or enterprises in certain special category States | No corresponding section | |
| 80-ID | Deduction in respect of profits and gains from business of hotels and convention centres in specified area | No corresponding section | |
| 80-IE | Special provisions in respect of certain undertakings in North-Eastern States | 143 | Special provisions in respect of certain undertakings in North-Eastern States |
| 80JJA | Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste | 145 | Deduction for businesses engaged in collecting and processing of bio-degradable waste |
| 80JJAA | Deduction in respect of employment of new employees | 146 | Deduction in respect of additional employee cost |
| 80LA | Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre | 147also 2 | Deductions for income of Offshore Banking Units and Units of International Financial Services Centre |
| 80M | Deduction in respect of certain inter-corporate dividends | 148 | Deduction in respect of certain inter-corporate dividends |
| 80-O | Deduction in respect of royalties, etc., from certain foreign enterprises | No corresponding section | |
| 80P | Deduction in respect of income of co-operative societies | 149also 150, 2 | Deduction in respect of income of co-operative societies |
| 80PA | Deduction in respect of certain income of Producer Companies | No corresponding section | |
| 80Q | Deduction in respect of profits and gains from the business of publication of books | No corresponding section | |
| 80QQA | Deduction in respect of professional income of authors of text books in Indian languages | No corresponding section | |
| 80QQB | Deduction in respect of royalty income, etc., of authors of certain books other than text books | 151 | Deduction in respect of royalty income, etc., of authors of certain books other than text-books |
| 80R | Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. | No corresponding section | |
| 80RR | Deduction in respect of professional income from foreign sources in certain cases | No corresponding section | |
| 80RRA | Deduction in respect of remuneration received for services rendered outside India | No corresponding section | |
| 80RRB | Deduction in respect of royalty on patents | 152 | Deduction in respect of royalty on patents |
| 80TTA | Deduction in respect of interest on deposits in savings account | 153 | Deduction for Interest on Deposits |
| 80TTB | Deduction in respect of interest on deposits in case of senior citizens | 153also 2 | Deduction for Interest on Deposits |
| 80U | Deduction in case of a person with disability | 154 | Deduction in case of a person with disability |
| 86 | Share of member of an association of persons or body of individuals in the income of the association or body | 310also 309 | Share of member of an association of persons or body of individuals in the income of the association or body |
| 87 | Rebate to be allowed in computing income-tax | 155 | Rebate to be allowed in computing income-tax |
| 87A | Rebate of income-tax in case of certain individuals | 156 | Rebate of income-tax in case of certain individuals |
| 88E | Rebate in respect of securities transaction tax | No corresponding section | |
| 89 | Relief when salary, etc., is paid in arrears or in advance | 157 | Relief when salary, etc., is paid in arrears or in advance |
| 89A | Relief from taxation in income from retirement benefit account maintained in a notified country | 158 | Relief from taxation in income from retirement benefit account maintained in a notified country |
| 90 | Agreement with foreign countries or specified territories | 159 | Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief |
| 90A | Adoption by Central Government of agreement between specified associations for double taxation relief | 159 | Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief |
| 91 | Countries with which no agreement exists | 160 | Countries with which no agreement exists |
| 92 | Computation of income from international transaction having regard to arm's length price | 161 | Computation of income from international transaction and specified domestic transaction having regard to arm's length price |
| 92A | Meaning of associated enterprise | 162 | Meaning of associated enterprise |
| 92B | Meaning of international transaction | 163 | Meaning of international transaction |
| 92BA | Meaning of specified domestic transaction | 164 | Meaning of specified domestic transaction |
| 92C | Computation of arm's length price | 165 | Determination of arm's length price |
| 92CA | Reference to Transfer Pricing Officer | 166also 532 | Reference to Transfer Pricing Officer |
| 92CB | Power of Board to make safe harbour rules | 167 | Power of Board to make safe harbour rules |
| 92CC | Advance pricing agreement | 168 | Advance pricing agreement |
| 92CD | Effect to advance pricing agreement | 169 | Effect to advance pricing agreement |
| 92CE | Secondary adjustment in certain cases | 170also 162 | Secondary adjustment in certain cases |
| 92D | Maintenance, keeping and furnishing of information and document by certain persons | 171 | Maintenance, keeping and furnishing of information and document by certain persons |
| 92E | Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction | 172 | Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction |
| 92F | Definitions of certain terms relevant to computation of arm's length price, etc. | 173also 2 | Definitions of certain terms relevant to determination of arm's length price, etc. |
| 93 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents | 174 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents |
| 94 | Avoidance of tax by certain transactions in securities | 175 | Avoidance of tax by certain transactions in securities |
| 94A | Special measures in respect of transactions with persons located in notified jurisdictional area | 176 | Special measures in respect of transactions with persons located in notified jurisdictional area |
| 94B | Limitation on interest deduction in certain cases | 177also 162, 2 | Limitation on interest deduction in certain cases |
| 95 | Applicability of General Anti-Avoidance Rule | 178 | Applicability of General Anti-Avoidance Rule |
| 96 | Impermissible avoidance arrangement | 179 | Impermissible avoidance arrangement |
| 97 | Arrangement to lack commercial substance | 180 | Arrangement to lack commercial substance |
| 98 | Consequences of impermissible avoidance arrangement | 181 | Consequences of impermissible avoidance arrangement |
| 99 | Treatment of connected person and accommodating party | 182 | Treatment of connected person and accommodating party |
| 100 | Application of this Chapter | 183 | Application of this Chapter |
| 101 | Framing of guidelines | 183 | Application of this Chapter |
| 102 | Definitions | 184 | Interpretation |
| 110 | Determination of tax where total income includes income on which no tax is payable | 190 | Determination of tax where total income includes income on which no tax is payable |
| 111 | Tax on accumulated balance of recognised provident fund | 191 | Tax on accumulated balance of recognised provident fund |
| 111A | Tax on short-term capital gains in certain cases | 196also 2 | Tax on short-term capital gains in certain cases |
| 112 | Tax on long-term capital gains | 197 | Tax on long-term capital gains |
| 112A | Tax on long-term capital gains in certain cases | 198also 2 | Tax on long-term capital gains in certain cases |
| 113 | Tax in the case of block assessment of search cases | 192 | Tax in case of block assessment of search cases |
| 115A | Tax on dividends, royalty and technical service fees in the case of foreign companies | 207also 2 | Tax on dividends, royalty and fees for technical service in case of foreign companies |
| 115AB | Tax on income from units purchased in foreign currency or capital gains arising from their transfer | 208also 2 | Tax on income from units purchased in foreign currency or capital gains arising from their transfer |
| 115AC | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 209 | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| 115ACA | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 193also 2 | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| 115AD | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer | 210 | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer |
| 115B | Tax on profits and gains of life insurance business | 194 | Tax on certain incomes |
| 115BA | Tax on income of certain manufacturing domestic companies | 199also 205 | Tax on income of certain manufacturing domestic companies |
| 115BAA | Tax on income of certain domestic companies | 200also 205 | Tax on income of certain domestic companies |
| 115BAB | Tax on income of new manufacturing domestic companies | 201also 205 | Tax on income of new manufacturing domestic companies |
| 115BAC | Tax on income of individuals, Hindu undivided family and others | 202 | New tax regime for individuals, Hindu undivided family and others |
| 115BAD | Tax on income of certain resident co-operative societies | 203also 205 | Tax on income of certain resident co-operative societies |
| 115BAE | Tax on income of certain new manufacturing co-operative societies | 204also 205 | Tax on income of certain new manufacturing co-operative societies |
| 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 | Tax on certain incomes |
| 115BBA | Tax on non-resident sportsmen or sports associations | 211 | Tax on non-resident sportsmen or sports associations |
| 115BBB | Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds | No corresponding section | |
| 115BBC | Anonymous donations to be taxed in certain cases | 334also 337, 355 | Tax on income of registered non-profit organisation |
| 115BBD | Tax on certain dividends received from foreign companies | No corresponding section | |
| 115BBDA | Tax on certain dividends received from domestic companies | No corresponding section | |
| 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 | Tax on income referred to in sections 102 to 106 |
| 115BBF | Tax on income from patent | 194 | Tax on certain incomes |
| 115BBG | Tax on income from transfer of carbon credits | 194 | Tax on certain incomes |
| 115BBH | Tax on income from virtual digital asset | 194 | Tax on certain incomes |
| 115BBI | Specified income of certain institutions | 334also 337, 353 | Tax on income of registered non-profit organisation |
| 115BBJ | Tax on winnings from online games | 194 | Tax on certain incomes |
| 115C | Definitions | 212also 2 | Interpretation |
| 115D | Special provision for computation of total income of non-residents | 213 | Special provision for computation of total income of non-residents |
| 115E | Tax on investment income and long-term capital gains | 214 | Tax on investment income and long-term capital gains |
| 115F | Capital gains on transfer of foreign exchange assets not to be charged in certain cases | 215 | Capital gains on transfer of foreign exchange assets not to be charged in certain cases |
| 115G | Return of income not to be filed in certain cases | 216 | Return of income not to be furnished in certain cases |
| 115H | Benefit under Chapter to be available in certain cases even after the assessee becomes resident | 217 | Benefit to be available in certain cases even after assessee becomes resident |
| 115-I | Chapter not to apply if the assessee so chooses | 218 | Chapter not to apply if the assessee so chooses |
| 115J | Special provisions relating to certain companies | No corresponding section | |
| 115JA | Deemed income relating to certain companies | No corresponding section | |
| 115JAA | Tax credit in respect of tax paid on deemed income relating to certain companies | 206 | Special provision for minimum alternate tax and alternate minimum tax |
| 115JB | Special provision for payment of tax by certain companies | 206also 2 | Special provision for minimum alternate tax and alternate minimum tax |
| 115JC | Special provisions for payment of tax by certain persons other than a company | 206 | Special provision for minimum alternate tax and alternate minimum tax |
| 115JD | Tax credit for alternate minimum tax | 206 | Special provision for minimum alternate tax and alternate minimum tax |
| 115JE | Application of other provisions of this Act | 206 | Special provision for minimum alternate tax and alternate minimum tax |
| 115JEE | Application of this Chapter to certain persons | 206 | Special provision for minimum alternate tax and alternate minimum tax |
| 115JF | Interpretation in this Chapter | 206also 2 | Special provision for minimum alternate tax and alternate minimum tax |
| 115JG | Conversion of an Indian branch of foreign company into subsidiary Indian company | 219 | Conversion of an Indian branch of foreign company into subsidiary Indian company |
| 115JH | Foreign company said to be resident in India | 220 | Foreign company said to be resident in India |
| 115-O | Tax on distributed profits of domestic companies | No corresponding section | |
| 115P | Interest payable for non-payment of tax by domestic companies | No corresponding section | |
| 115Q | When company is deemed to be in default | No corresponding section | |
| 115QA | Tax on distributed income to shareholders | No corresponding section | |
| 115QB | Interest payable for non-payment of tax by company | No corresponding section | |
| 115QC | When company is deemed to be assessee in default | No corresponding section | |
| 115R | Tax on distributed income to unit holders | No corresponding section | |
| 115S | Interest payable for non-payment of tax | No corresponding section | |
| 115T | Unit Trust of India or Mutual Fund to be an assessee in default | No corresponding section | |
| 115TA | Tax on distributed income to investors | No corresponding section | |
| 115TB | Interest payable for non-payment of tax | No corresponding section | |
| 115TC | Securitisation trust to be assessee in default | No corresponding section | |
| 115TCA | Tax on income from securitisation trusts | 221 | Tax on income from securitisation trusts |
| 115TD | Tax on accreted income | 352also 355 | Tax on accreted income |
| 115TE | Interest payable for non- payment of tax by specified person | 352also 355 | Tax on accreted income |
| 115TF | When specified person is deemed to be assessee in default | 352also 355 | Tax on accreted income |
| 115U | Tax on income in certain cases | 222 | Tax on income in case of venture capital undertakings |
| 115UA | Tax on income of unit holder and business trust | 223 | Tax on income of unit holder and business trust |
| 115UB | Tax on income of investment fund and its unit holders | 224 | Tax on income of investment fund and its unit holders |
| 115V | Definitions | 235 | Interpretation |
| 115VA | Computation of profits and gains from the business of operating qualifying ships | 225 | Income from the business of operating qualifying ships |
| 115VB | Operating ships | 226 | Tonnage tax scheme |
| 115VC | Qualifying company | 235 | Interpretation |
| 115VD | Qualifying ship | 235 | Interpretation |
| 115VE | Manner of computation of income under tonnage tax scheme | 226also 235 | Tonnage tax scheme |
| 115VF | Tonnage income | 226 | Tonnage tax scheme |
| 115VG | Computation of tonnage income | 227 | Computation of tonnage income |
| 115VH | Calculation in case of joint operation, etc. | 227 | Computation of tonnage income |
| 115V-I | Relevant shipping income | 228 | Relevant shipping income and exclusion from book profit |
| 115VJ | Treatment of common costs | 228 | Relevant shipping income and exclusion from book profit |
| 115VK | Depreciation | 229 | Depreciation and gains relating to tonnage tax assets |
| 115VL | General exclusion of deduction and set off, etc. | 230 | Exclusion of deduction, loss, set off etc. |
| 115VM | Exclusion of loss | 230 | Exclusion of deduction, loss, set off etc. |
| 115VN | Chargeable gains from transfer of tonnage tax assets | 229 | Depreciation and gains relating to tonnage tax assets |
| 115V-O | Exclusion from provisions of section 115JB | 228 | Relevant shipping income and exclusion from book profit |
| 115VP | Method and time of opting for tonnage tax scheme | 231also 2 | Method of opting of tonnage tax scheme and validity |
| 115VQ | Period for which tonnage tax option to remain in force | 231 | Method of opting of tonnage tax scheme and validity |
| 115VR | Renewal of tonnage tax scheme | 231 | Method of opting of tonnage tax scheme and validity |
| 115VS | Prohibition to opt for tonnage tax scheme in certain cases | 231 | Method of opting of tonnage tax scheme and validity |
| 115VT | Transfer of profits to Tonnage Tax Reserve Account | 232 | Certain conditions for applicability of tonnage tax scheme |
| 115VU | Minimum training requirement for tonnage tax company | 232 | Certain conditions for applicability of tonnage tax scheme |
| 115VV | Limit for charter in of tonnage | 232 | Certain conditions for applicability of tonnage tax scheme |
| 115VW | Maintenance and audit of accounts | 232 | Certain conditions for applicability of tonnage tax scheme |
| 115VX | Determination of tonnage | 227 | Computation of tonnage income |
| 115VY | Amalgamation | 233 | Amalgamation and demerger |
| 115VZ | Demerger | 233 | Amalgamation and demerger |
| 115VZA | Effect of temporarily ceasing to operate qualifying ships | 232 | Certain conditions for applicability of tonnage tax scheme |
| 115VZB | Avoidance of tax | 234 | Avoidance of tax and exclusion from tonnage tax scheme |
| 115VZC | Exclusion from tonnage tax scheme | 234 | Avoidance of tax and exclusion from tonnage tax scheme |
| 115W | Definitions | No corresponding section | |
| 115WA | Charge of fringe benefit tax | No corresponding section | |
| 115WB | Fringe benefits | No corresponding section | |
| 115WC | Value of fringe benefits | No corresponding section | |
| 115WD | Return of fringe benefits | No corresponding section | |
| 115WE | Assessment | No corresponding section | |
| 115WF | Best judgment assessment | No corresponding section | |
| 115WG | Fringe benefits escaping assessment | No corresponding section | |
| 115WH | Issue of notice where fringe benefits have escaped assessment | No corresponding section | |
| 115WI | Payment of fringe benefit tax | No corresponding section | |
| 115WJ | Advance tax in respect of fringe benefits | No corresponding section | |
| 115WK | Interest for default in furnishing return of fringe benefits | No corresponding section | |
| 115WKA | Recovery of fringe benefit tax by the employer from the employee | No corresponding section | |
| 115WKB | Deemed payment of tax by employee | No corresponding section | |
| 115WL | Application of other provisions of this Act | No corresponding section | |
| 115WM | Chapter XII-H not to apply after a certain date | No corresponding section | |
| 116 | Income-tax authorities | 236 | Income-tax authorities |
| 117 | Appointment of income-tax authorities | 237 | Appointment of income-tax authorities |
| 118 | Control of income-tax authorities | 238 | Control of income-tax authorities |
| 119 | Instructions to subordinate authorities | 239 | Instructions to subordinate authorities |
| 119A | Taxpayer's Charter | 240 | Taxpayer's Charter |
| 120 | Jurisdiction of income-tax authorities | 241also 243 | Jurisdiction of income-tax authorities |
| 124 | Jurisdiction of Assessing Officers | 242also 243 | Jurisdiction of Assessing Officers |
| 127 | Power to transfer cases | 243 | Jurisdiction of income-tax authorities |
| 129 | Change of incumbent of an office | 244 | Change of incumbent of an office |
| 130 | Faceless jurisdiction of income-tax authorities | 245 | Faceless jurisdiction of income-tax authorities |
| 131 | Power regarding discovery, production of evidence, etc. | 246also 261 | Power regarding discovery, production of evidence, etc. |
| 132 | Search and seizure | 247also 249, 251, 261 | Search and seizure |
| 132A | Powers to requisition books of account, etc. | 248also 249, 261 | Powers to requisition |
| 132B | Application of seized or requisitioned assets | 250also 261 | Application of seized or requisitioned assets |
| 133 | Power to call for information | 252also 261 | Power to call for information |
| 133A | Power of survey | 253also 261 | Powers of survey |
| 133B | Power to collect certain information | 254 | Power to collect certain information |
| 133C | Power to call for information by prescribed income-tax authority | 259 | Power to call for information by prescribed income-tax authority |
| 134 | Power to inspect registers of companies | 255 | Power to inspect registers of companies |
| 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 | 256also 261 | Power of competent authority |
| 135A | Faceless collection of information | 260 | Faceless collection of information |
| 136 | Proceedings before income-tax authorities to be judicial proceedings | 257 | Proceedings before income-tax authorities to be judicial proceedings |
| 138 | Disclosure of information respecting assessees | 258 | Disclosure of information relating to assessees |
| 139 | Return of income | 263also 349, 2, Schedule VIII | Return of income |
| 139A | Permanent account number | 262also 2 | Permanent account number |
| 139AA | Quoting of Aadhaar number | 262 | Permanent account number |
| 139B | Scheme for submission of returns through Tax Return Preparers | 264also 534 | Scheme for submission of returns through Tax Return Preparers |
| 139C | Power of Board to dispense with furnishing documents, etc., with return | No corresponding section | |
| 139D | Filing of return in electronic form | 263 | Return of income |
| 140 | Return by whom to be verified | 265 | Return by whom to be verified |
| 140A | Self-assessment | 266 | Self-assessment |
| 140B | Tax on updated return | 267 | Tax on updated return |
| 142 | Inquiry before assessment | 268 | Inquiry before assessment |
| 142A | Estimation of value of assets by Valuation Officer | 269also 2 | Estimation of value of assets by Valuation Officer |
| 142B | Faceless inquiry or Valuation | 532 | Power to frame Schemes. |
| 143 | Assessment | 270 | Assessment |
| 144 | Best judgment assessment | 271 | Best judgment assessment |
| 144A | Power of Joint Commissioner to issue directions in certain cases | 272 | Power of Joint Commissioner to issue directions in certain cases |
| 144B | Faceless assessment | 273 | Faceless assessment |
| 144BA | Reference to Principal Commissioner or Commissioner in certain cases | 274 | Reference to Principal Commissioner or Commissioner in certain cases |
| 144C | Reference to dispute resolution panel | 275also 532 | Reference to Dispute Resolution Panel |
| 145 | Method of accounting | 276 | Method of accounting |
| 145A | Method of accounting in certain cases | 277also 2 | Method of accounting in certain cases |
| 145B | Taxability of certain income | 278 | Taxability of certain income |
| 147 | Income escaping assessment | 279 | Income escaping assessment |
| 148 | Issue of notice where income has escaped assessment | 280 | Issue of notice where income has escaped assessment |
| 148A | Procedure before issuance of notice under section 148 | 281also 284 | Procedure before issuance of notice under section 280 |
| 148B | Prior approval for assessment, reassessment or recomputation in certain cases | No corresponding section | |
| 149 | Time limit for notices under sections 148 and 148A | 282 | Time limit for notices under sections 280 and 281 |
| 150 | Provision for cases where assessment is in pursuance of an order on appeal, etc. | 283 | Provision for cases where assessment is in pursuance of an order on appeal, etc. |
| 151 | Sanction for issue of notice | 284 | Procedure before issuance of notice under section 148 |
| 151A | Faceless assessment of income escaping assessment | 532 | Power to frame Schemes. |
| 152 | Other provisions | 285 | Other provisions |
| 153 | Time limit for completion of assessment, reassessment and recomputation | 286 | Time limit for completion of assessment, reassessment and recomputation |
| 153A | Assessment in case of search or requisition | No corresponding section | |
| 153B | Time-limit for completion of assessment under section 153A | No corresponding section | |
| 153C | Assessment of income of any other person | No corresponding section | |
| 153D | Prior approval necessary for assessment in cases of search or requisition | No corresponding section | |
| 154 | Rectification of mistake | 287 | Rectification of mistake |
| 155 | Other amendments | 288 | Other amendments |
| 156 | Notice of demand | 289 | Notice of demand |
| 156A | Modification and revision of notice in certain cases | 290 | Modification and revision of notice in certain cases |
| 157 | Intimation of loss | 291 | Intimation of loss |
| 157A | Faceless rectification, amendments and issuance of notice or intimation | 532 | Power to frame Schemes. |
| 158 | Intimation of assessment of firm | No corresponding section | |
| 158A | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court | 375 | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
| 158AA | Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court | No corresponding section | |
| 158AB | Procedure where an identical question of law is pending before High Courts or Supreme Court | 376 | Procedure where an identical question of law is pending before High Court or Supreme Court. |
| 158B | Definitions | 301 | Interpretation |
| 158BA | Assessment of undisclosed total income as a result of search | 292 | Assessment of total undisclosed income as a result of search |
| 158BB | Computation of undisclosed total income of block period | 293 | Computation of total undisclosed income of block period |
| 158BC | Procedure for block assessment | 294 | Procedure for block assessment |
| 158BD | Undisclosed income of any other person | 295 | Undisclosed income of any other person |
| 158BE | Time-limit for completion of block assessment | 296 | Time-limit for completion of block assessment |
| 158BF | Certain interests and penalties not to be levied or imposed | 297 | Certain interests and penalties not to be levied or imposed |
| 158BFA | Levy of interest and penalty in certain cases | 298 | Levy of interest and penalty in certain cases |
| 158BG | Authority competent to make assessment of block period | 299 | Authority competent to make assessment of block period |
| 158BH | Application of other provisions of this Act | 300 | Application of other provisions of Act |
| 158BI | Chapter not to apply in certain circumstances | No corresponding section | |
| 159 | Legal representatives | 302 | Legal representative |
| 160 | Representative assessee | 303 | Representative assessee |
| 161 | Liability of representative assessee | 304 | Liability of representative assessee |
| 162 | Right of representative assessee to recover tax paid | 305 | Right of representative assessee to recover tax paid |
| 163 | Who may be regarded as agent | 306 | Who may be regarded as agent |
| 164 | Charge of tax where share of beneficiaries unknown | 307 | Charge of tax where share of beneficiaries unknown |
| 164A | Charge of tax in case of oral trust | 308 | Charge of tax in case of oral trust |
| 165 | Case where part of trust income is chargeable | 304 | Liability of representative assessee |
| 166 | Direct assessment or recovery not barred | 304 | Liability of representative assessee |
| 167 | Remedies against property in cases of representative assessees | 304 | Liability of representative assessee |
| 167A | Charge of tax in the case of a firm | 324 | Charge of tax in case of a firm |
| 167B | Charge of tax where shares of members in association of persons or body of individuals unknown, etc. | 311also 309 | Charge of tax where shares of members in association of persons or body of individuals unknown etc. |
| 167C | Liability of partners of limited liability partnership in liquidation | 331 | Liability of partners of limited liability partnership in liquidation |
| 168 | Executors | 312 | Executor |
| 169 | Right of executor to recover tax paid | 312 | Executor |
| 170 | Succession to business otherwise than on death | 313 | Succession to business or profession otherwise than on death |
| 170A | Effect of order of tribunal or court in respect of business reorganisation | 314 | Effect of order of tribunal or court in respect of business reorganization |
| 171 | Assessment after partition of a Hindu undivided family | 315 | Assessment after partition of a Hindu undivided family |
| 172 | Shipping business of non-residents | 316 | Shipping business of non-residents |
| 173 | Recovery of tax in respect of non-resident from his assets | 422 | Recovery of tax arrear in respect of non-resident from his assets |
| 174 | Assessment of persons leaving India | 317 | Assessment of persons leaving India |
| 174A | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose | 318 | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose |
| 175 | Assessment of persons likely to transfer property to avoid tax | 319 | Assessment of persons likely to transfer property to avoid tax |
| 176 | Discontinued business | 320 | Discontinued business |
| 177 | Association dissolved or business discontinued | 321 | Association dissolved or business discontinued |
| 178 | Company in liquidation | 322 | Company in liquidation |
| 179 | Liability of directors of private company | 323 | Liability of directors of private company |
| 180 | Royalties or copyright fees for literary or artistic work | No corresponding section | |
| 180A | Consideration for know-how | No corresponding section | |
| 184 | Assessment as a firm | 325 | Assessment as a firm |
| 185 | Assessment when section 184 not complied with | 326 | Assessment when section 325 not complied with |
| 187 | Change in constitution of a firm | 327 | Change in constitution of a firm |
| 188 | Succession of one firm by another firm | 328 | Succession of one firm by another firm |
| 188A | Joint and several liability of partners for tax payable by firm | 329 | Joint and several liability of partners for tax payable by firm |
| 189 | Firm dissolved or business discontinued | 330 | Firm dissolved or business discontinued |
| 189A | Provisions applicable to past assessments of firms | No corresponding section | |
| 190 | Deduction at source and advance payment | 390 | Deduction or collection at source and advance payment TDS rates |
| 191 | Direct payment | 391 | Direct payment TDS rates |
| 192 | Salary | 392also 402 | Salary and accumulated balance due to an employee TDS rates |
| 192A | Payment of accumulated balance due to an employee | 392 | Salary and accumulated balance due to an employee TDS rates |
| 193 | Interest on securities | 393 | Tax to be deducted at source TDS rates |
| 194 | Dividends | 393 | Tax to be deducted at source TDS rates |
| 194A | Interest other than "Interest on securities" | 393also 400, 402, 2 | Tax to be deducted at source TDS rates |
| 194B | Winnings from lottery or crossword puzzle, etc. | 393also 402 | Tax to be deducted at source TDS rates |
| 194BA | Winnings from online games | 393also 400, 402 | Tax to be deducted at source TDS rates |
| 194BB | Winnings from horse race | 393 | Tax to be deducted at source TDS rates |
| 194C | Payments to contractors | 393also 402 | Tax to be deducted at source TDS rates |
| 194D | Insurance commission | 393 | Tax to be deducted at source TDS rates |
| 194DA | Payment in respect of life insurance policy | 393 | Tax to be deducted at source TDS rates |
| 194E | Payments to non-resident sportsmen or sports associations | 393 | Tax to be deducted at source TDS rates |
| 194EE | Payments in respect of deposits under National Savings Scheme, etc. | 393 | Tax to be deducted at source TDS rates |
| 194G | Commission, etc., on sale of lottery tickets | 393 | Tax to be deducted at source TDS rates |
| 194H | Commission or brokerage | 393also 402 | Tax to be deducted at source TDS rates |
| 194-I | Rent | 393also 402 | Tax to be deducted at source TDS rates |
| 194-IA | Payment on transfer of certain immovable property other than agricultural land | 393also 397, 402, 2 | Tax to be deducted at source TDS rates |
| 194-IB | Payment of rent by certain individuals or Hindu undivided family | 393also 397, 402 | Tax to be deducted at source TDS rates |
| 194-IC | Payment under specified agreement | 393 | Tax to be deducted at source TDS rates |
| 194J | Fees for professional or technical services | 393also 402 | Tax to be deducted at source TDS rates |
| 194K | Income in respect of units | 393also 402 | Tax to be deducted at source TDS rates |
| 194L | Omitted provision | No corresponding section | |
| 194LA | Payment of compensation on acquisition of certain immovable property | 393also 402 | Tax to be deducted at source TDS rates |
| 194LB | Income by way of interest from infrastructure debt fund | 393 | Tax to be deducted at source TDS rates |
| 194LBA | Certain income from units of a business trust | 393 | Tax to be deducted at source TDS rates |
| 194LBB | Income in respect of units of investment fund | 393also 402 | Tax to be deducted at source TDS rates |
| 194LBC | Income in respect of investment in securitization trust | 393also 402 | Tax to be deducted at source TDS rates |
| 194LC | Income by way of interest from Indian company | 393also 402, 2 | Tax to be deducted at source TDS rates |
| 194LD | Income by way of interest on certain bonds and Government securities | No corresponding section | |
| 194M | Payment of certain sums by certain individuals or Hindu undivided family | 393also 397, 402 | Tax to be deducted at source TDS rates |
| 194N | Payment of certain amounts in cash | 393also 400 | Tax to be deducted at source TDS rates |
| 194-O | Payment of certain sums by e-commerce operator to e-commerce participant | 393also 400, 402 | Tax to be deducted at source TDS rates |
| 194P | Deduction of tax in case of specified senior citizen | 263also 393, 402 | Return of income TDS rates |
| 194Q | Deduction of tax at source on payment of certain sum for purchase of goods | 393also 400, 402 | Tax to be deducted at source TDS rates |
| 194R | Deduction of tax on benefit or perquisite in respect of business or profession | 393also 400, 402 | Tax to be deducted at source TDS rates |
| 194S | Payment on transfer of virtual digital asset | 393also 397, 400 | Tax to be deducted at source TDS rates |
| 194T | Payments to partners of firms | 393 | Tax to be deducted at source TDS rates |
| 195 | Other sums | 393also 395, 397, 400 | Tax to be deducted at source TDS rates |
| 195A | Income payable "net of tax" | 393 | Tax to be deducted at source TDS rates |
| 196 | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations | 393 | Tax to be deducted at source TDS rates |
| 196A | Income in respect of units of non-residents | 393also 402, 2 | Tax to be deducted at source TDS rates |
| 196B | Income from units | 393 | Tax to be deducted at source TDS rates |
| 196C | Income from foreign currency bonds or shares of Indian company | 393 | Tax to be deducted at source TDS rates |
| 196D | Income of Foreign Institutional Investors from securities | 393 | Tax to be deducted at source TDS rates |
| 197 | Certificate for deduction at lower rate | 395also 400 | Certificates TDS rates |
| 197A | No deduction to be made in certain cases | 393also 400, 402 | Tax to be deducted at source TDS rates |
| 197B | Lower deduction in certain cases for a limited period | No corresponding section | |
| 198 | Tax deducted is income received | 396 | Tax deducted is income received TDS rates |
| 199 | Credit for tax deducted | 390 | Deduction or collection at source and advance payment TDS rates |
| 200 | Duty of person deducting tax | 397 | Compliance and reporting TDS rates |
| 200A | Processing of statements of tax deducted at source and other Statements | 399also 402 | Processing TDS rates |
| 201 | Consequences of failure to deduct or pay | 398also 2 | Consequences of failure to deduct or pay or, collect or pay TDS rates |
| 202 | Deduction only one mode of recovery | 390 | Deduction or collection at source and advance payment TDS rates |
| 203 | Certificate for tax deducted | 395 | Certificates TDS rates |
| 203A | Tax deduction and collection account number | 397 | Compliance and reporting TDS rates |
| 204 | Meaning of "person responsible for paying" | 402 | Interpretation TDS rates |
| 205 | Bar against direct demand on assessee | 401 | Bar against direct demand on assessee TDS rates |
| 206 | Persons deducting tax to furnish prescribed returns | No corresponding section | |
| 206A | Furnishing of statement in respect of payment of any income to residents without deduction of tax | 397 | Compliance and reporting TDS rates |
| 206AA | Requirement to furnish Permanent Account Number | 397 | Compliance and reporting TDS rates |
| 206AB | Special provision for deduction of tax at source for non-filers of income-tax return | No corresponding section | |
| 206C | Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 390also 394, 395, 397, 398, 400, 402, 2 | Deduction or collection at source and advance payment TDS rates |
| 206CA | Tax collection account number | No corresponding section | |
| 206CB | Processing of statements of tax collected at source | 399also 402 | Processing TDS rates |
| 206CC | Requirement to furnish Permanent Account number by collectee | 397 | Compliance and reporting TDS rates |
| 206CCA | Special provision for collection of tax at source for non-filers of income-tax return | No corresponding section | |
| 207 | Liability for payment of advance tax | 403 | Liability for payment of advance tax |
| 208 | Conditions of liability to pay advance tax | 404 | Conditions of liability to pay advance tax |
| 209 | Computation of advance tax | 405also 406, 407 | Computation of advance tax |
| 210 | Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer | 406also 407 | Payment of advance tax by assessee on his own accord |
| 211 | Instalments of advance tax and due dates | 407also 408 | Payment of advance tax by assessee in pursuance of order of Assessing Officer |
| 214 | Interest payable by Government | No corresponding section | |
| 215 | Interest payable by assessee | No corresponding section | |
| 216 | Interest payable by assessee in case of under-estimate, etc. | No corresponding section | |
| 217 | Interest payable by assessee when no estimate made | No corresponding section | |
| 218 | When assessee deemed to be in default | 409 | When assessee is deemed to be in default |
| 219 | Credit for advance tax | 410 | Credit for advance tax |
| 220 | When tax payable and when assessee deemed in default | 411 | When tax payable and when assessee deemed in default |
| 221 | Penalty payable when tax in default | 412 | Penalty payable when tax in default |
| 222 | Certificate to Tax Recovery Officer | 413 | Certificate by Tax Recovery Officer and Validity thereof |
| 223 | Tax Recovery Officer by whom recovery is to be effected | 414 | Tax Recovery Officer by whom recovery is to be effected. |
| 224 | Validity of certificate and cancellation or amendment thereof | 413 | Certificate by Tax Recovery Officer and Validity thereof |
| 225 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | 415 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
| 226 | Other modes of recovery | 416 | Other modes of recovery |
| 227 | Recovery through State Government | 417 | Recovery through State Government |
| 228A | Recovery of tax in pursuance of agreements with foreign countries | 418 | Recovery of tax in pursuance of agreements with foreign countries |
| 229 | Recovery of penalties, fine, interest and other sums | 419 | Recovery of penalties, fine, interest and other sums |
| 230 | Tax clearance certificate | 420 | Tax clearance certificate |
| 231 | Faceless collection and recovery of tax | 532 | Power to frame Schemes. |
| 232 | Recovery by suit or under other law not affected | 421 | Recovery by suit or under other law not affected |
| 234A | Interest for defaults in furnishing return of income | 423 | Interest for defaults in furnishing return of income |
| 234B | Interest for defaults in payment of advance tax | 424 | Interest for defaults in payment of advance tax |
| 234C | Interest for deferment of advance tax | 425 | Interest for deferment of advance tax |
| 234D | Interest on excess refund | 426 | Interest on excess refund |
| 234E | Fee for default in furnishing statements | 427 | Fee for default in furnishing statements |
| 234F | Fee for default in furnishing return of income | 428 | Fee for default in furnishing return of income |
| 234G | Fee for default relating to statement or certificate | 429 | Fee for default relating to statement or certificate |
| 234H | Fee for default relating to intimation of Aadhaar number | 430 | Fee for default relating to intimation of aadhaar number |
| 236 | Relief to company in respect of dividend paid out of past taxed profits | No corresponding section | |
| 236A | Relief to certain charitable institutions or funds in respect of certain dividends | No corresponding section | |
| 237 | Refunds | 431 | Refunds |
| 238 | Person entitled to claim refund in certain special cases | 432 | Person entitled to claim refund in certain special cases |
| 239 | Form of claim for refund and limitation | 433 | Form of claim for refund and limitation |
| 239A | Refund for denying liability to deduct tax in certain cases | 434 | Refund for denying liability to deduct tax in certain cases |
| 240 | Refund on appeal, etc. | 435 | Refund on appeal, etc. |
| 241A | Withholding of refund in certain cases | No corresponding section | |
| 242 | Correctness of assessment not to be questioned | 436 | Correctness of assessment not to be questioned |
| 243 | Interest on delayed refunds | No corresponding section | |
| 244 | Interest on refund where no claim is needed | No corresponding section | |
| 244A | Interest on refunds | 437 | Interest on refunds |
| 245 | Set off and withholding of refunds in certain cases | 438 | Set off and withholding of refunds in certain cases |
| 245A | Definitions | No corresponding section | |
| 245AA | Interim Boards for Settlement | No corresponding section | |
| 245B | Income-tax Settlement Commission | No corresponding section | |
| 245BA | Jurisdiction and powers of Settlement Commission | No corresponding section | |
| 245BB | Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances | No corresponding section | |
| 245BC | Power of Chairman to transfer cases from one Bench to another | No corresponding section | |
| 245BD | Decision to be by majority | No corresponding section | |
| 245C | Application for settlement of cases | No corresponding section | |
| 245D | Procedure on receipt of an application under section 245C | No corresponding section | |
| 245DD | Power of Settlement Commission to order provisional attachment to protect revenue | No corresponding section | |
| 245E | Power of Settlement Commission to reopen completed proceedings | No corresponding section | |
| 245F | Powers and procedure of Settlement Commission | No corresponding section | |
| 245G | Inspection, etc., of reports | No corresponding section | |
| 245H | Power of Settlement Commission to grant immunity from prosecution and penalty | No corresponding section | |
| 245HA | Abatement of proceeding before Settlement Commission | No corresponding section | |
| 245HAA | Credit for tax paid in case of abatement of proceedings | No corresponding section | |
| 245-I | Order of settlement to be conclusive | No corresponding section | |
| 245J | Recovery of sums due under order of settlement | No corresponding section | |
| 245K | Bar on subsequent application for settlement | No corresponding section | |
| 245L | Proceedings before Settlement Commission to be judicial proceedings | No corresponding section | |
| 245M | Option to withdraw pending application | No corresponding section | |
| 245MA | Dispute Resolution Committee | 379also 532 | Dispute Resolution Committee |
| 245N | Definitions | 380 | Interpretation |
| 245-O | Authority for advance rulings | No corresponding section | |
| 245-OA | Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member | No corresponding section | |
| 245-OB | Board for Advance Rulings | 381 | Board for Advance Rulings |
| 245P | Vacancies, etc., not to invalidate proceedings | 382 | Vacancies, etc., not to invalidate proceedings |
| 245Q | Application for advance ruling | 383 | Application for advance ruling |
| 245R | Procedure on receipt of application | 384also 532 | Procedure on receipt of application |
| 245RR | Appellate authority not to proceed in certain cases | 385 | Appellate authority not to proceed in certain cases |
| 245S | Applicability of advance ruling | No corresponding section | |
| 245T | Advance ruling to be void in certain circumstances | 386 | Advance ruling to be void in certain circumstances |
| 245U | Powers of the Authority | 387 | Powers of the Board for Advance Rulings |
| 245V | Procedure of Authority | 388 | Procedure of Board for Advance Rulings |
| 245W | Appeal | 389also 532 | Appeal |
| 246 | Appealable orders before Joint Commissioner (Appeals) | 356 | Appealable orders before Joint Commissioner (Appeals) |
| 246A | Appealable orders before Commissioner (Appeals) | 357 | Appealable orders before Commissioner (Appeals) |
| 248 | Appeal by a person denying liability to deduct tax in certain cases | No corresponding section | |
| 249 | Form of appeal and limitation | 358 | Form of appeal and limitation |
| 250 | Procedure in appeal | 359also 532 | Procedure in appeal |
| 251 | Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals) | 360 | Powers of Joint Commissioner (Appeals) or the Commissioner (Appeals) |
| 252 | Appellate Tribunal | 361 | Appellate Tribunal |
| 252A | Qualifications, terms and conditions of service of President, Vice-President and Member | 361 | Appellate Tribunal |
| 253 | Appeals to the Appellate Tribunal | 362also 532 | Appeals to the Appellate Tribunal |
| 254 | Orders of Appellate Tribunal | 363 | Orders of Appellate Tribunal |
| 255 | Procedure of Appellate Tribunal | 364also 532 | Procedure of Appellate Tribunal |
| 256 | Statement of case to the High Court | No corresponding section | |
| 257 | Statement of case to Supreme Court in certain cases | No corresponding section | |
| 258 | Power of High Court or Supreme Court to require statement to be amended | No corresponding section | |
| 259 | Case before High Court to be heard by not less than two judges | No corresponding section | |
| 260 | Decision of High Court or Supreme Court on the case stated | No corresponding section | |
| 260A | Appeal to High Court | 365 | Appeals to High Court |
| 260B | Case before High Court to be heard by not less than two Judges | 366 | Cases before High Court to be heard by not less than two Judges |
| 261 | Appeal to Supreme Court | 367 | Appeal to Supreme Court |
| 262 | Hearing before Supreme Court | 368 | Hearing before Supreme Court |
| 263 | Revision of orders prejudicial to revenue | 377 | Revision of orders prejudicial to revenue |
| 264 | Revision of other orders | 378 | Revision of other orders |
| 264A | Faceless revision of orders | 532 | Power to frame Schemes. |
| 264B | Faceless effect of orders | 532 | Power to frame Schemes. |
| 265 | Tax to be paid notwithstanding reference, etc. | 369 | Tax to be paid irrespective of appeal, etc. |
| 266 | Execution for costs awarded by Supreme Court | 370 | Execution for costs awarded by Supreme Court |
| 267 | Amendment of assessment on appeal | 371 | Amendment of assessment on appeal |
| 268 | Exclusion of time taken for copy | 372 | Exclusion of time taken for copy |
| 268A | Filing of appeal or application for reference by income-tax authority | 373 | Filing of appeal or by income-tax authority |
| 269 | Definition of "High Court" | 374 | Interpretation of "High Court" |
| 269A | Definitions | No corresponding section | |
| 269AB | Registration of certain transactions | No corresponding section | |
| 269B | Competent authority | No corresponding section | |
| 269C | Immovable property in respect of which proceedings for acquisition may be taken | No corresponding section | |
| 269D | Preliminary notice | No corresponding section | |
| 269E | Objections | No corresponding section | |
| 269F | Hearing of objections | No corresponding section | |
| 269G | Appeal against order for acquisition | No corresponding section | |
| 269H | Appeal to High Court | No corresponding section | |
| 269-I | Vesting of property in Central Government | No corresponding section | |
| 269J | Compensation | No corresponding section | |
| 269K | Payment or deposit of compensation | No corresponding section | |
| 269L | Assistance by Valuation Officers | No corresponding section | |
| 269M | Powers of competent authority | No corresponding section | |
| 269N | Rectification of mistakes | No corresponding section | |
| 269-O | Appearance by authorised representative or registered valuer | No corresponding section | |
| 269P | Statement to be furnished in respect of transfers of immovable property | No corresponding section | |
| 269Q | Chapter not to apply to transfers to relatives | No corresponding section | |
| 269R | Properties liable for acquisition under this chapter not to be acquired under other laws | No corresponding section | |
| 269RR | Chapter not to apply where transfer of immovable property made after a certain date | No corresponding section | |
| 269SS | Mode of taking or accepting certain loans, deposits and specified sum | 185also 189, 2 | Mode of taking or accepting certain loans, deposits and specified sum |
| 269ST | Mode of undertaking transactions | 186also 189, 2 | Mode of undertaking transactions |
| 269SU | Acceptance of payment through prescribed electronic modes | 187 | Acceptance of payment through prescribed electronic modes |
| 269T | Mode of repayment of certain loans or deposits | 188also 189, 2 | Mode of repayment of certain loans or deposits or specified advances |
| 269TT | Mode of repayment of Special Bearer Bonds, 1991 | No corresponding section | |
| 269U | Commencement of Chapter | No corresponding section | |
| 269UA | Definitions | No corresponding section | |
| 269UB | Appropriate authority | No corresponding section | |
| 269UC | Restrictions on transfer of immovable property | No corresponding section | |
| 269UD | Order by appropriate authority for purchase by Central Government of immovable property | No corresponding section | |
| 269UE | Vesting of property in Central Government | No corresponding section | |
| 269UF | Consideration for purchase of immovable property by Central Government | No corresponding section | |
| 269UG | Payment or deposit of consideration | No corresponding section | |
| 269UH | Re-vesting of property in the transferor on failure of payment or deposit of consideration | No corresponding section | |
| 269UI | Powers of the appropriate authority | No corresponding section | |
| 269UJ | Rectification of mistakes | No corresponding section | |
| 269UK | Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property | No corresponding section | |
| 269UL | Restrictions on registration, etc., of documents in respect of transfer of immovable property | No corresponding section | |
| 269UM | Immunity to transferor against claims of transferee for transfer | No corresponding section | |
| 269UN | Order of appropriate authority to be final and conclusive | No corresponding section | |
| 269UO | Chapter not to apply to certain transfers | No corresponding section | |
| 269UP | Chapter not to apply where transfer of immovable property effected after certain date | No corresponding section | |
| 270A | Penalty for under-reporting and misreporting of income | 439 | Penalty for under-reporting and misreporting of income |
| 270AA | Immunity from imposition of penalty, etc. | 440 | Immunity from imposition of penalty, etc. |
| 271 | Failure to furnish returns, comply with notices, concealment of income, etc. | No corresponding section | |
| 271A | Failure to keep, maintain or retain books of account, documents, etc. | 441 | Failure to keep, maintain or retain books of account, documents, etc. |
| 271AA | Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions | 442 | Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions |
| 271AAA | Penalty where search has been initiated | No corresponding section | |
| 271AAB | Penalty where search has been initiated | No corresponding section | |
| 271AAC | Penalty in respect of certain income | 443 | Penalty in respect of certain income |
| 271AAD | Penalty for false entry, etc., in books of account | 444 | Penalty for false entry, etc., in books of account |
| 271AAE | Benefits to related persons | 445 | Benefits to related persons |
| 271B | Failure to get accounts audited | 446 | Failure to get accounts audited |
| 271BA | Penalty for failure to furnish report under section 92E | 447 | Penalty for failure to furnish report under section 172 |
| 271BB | Failure to subscribe to the eligible issue of capital | No corresponding section | |
| 271C | Penalty for failure to deduct tax at source | 448 | Penalty for failure to deduct tax at source |
| 271CA | Penalty for failure to collect tax at source | 449 | Penalty for failure to collect tax at source |
| 271D | Penalty for failure to comply with the provisions of section 269SS | 450 | Penalty for failure to comply with the provisions of section 185 |
| 271DA | Penalty for failure to comply with provisions of section 269ST | 451also 470 | Penalty for failure to comply with provisions of section 186 |
| 271DB | Penalty for failure to comply with provisions of section 269SU | 452also 470 | Penalty for failure to comply with provisions of section 187 |
| 271E | Penalty for failure to comply with the provisions of section 269T | 453 | Penalty for failure to comply with provisions of section 188 |
| 271F | Penalty for failure to furnish return of income | No corresponding section | |
| 271FA | Penalty for failure to furnish statement of financial transaction or reportable account | 454 | Penalty for failure to furnish statement of financial transaction or reportable account |
| 271FAA | Penalty for furnishing inaccurate statement of financial transaction or reportable account | 455 | Penalty for furnishing inaccurate statement of financial transaction or reportable account |
| 271FAB | Penalty for failure to furnish statement or information or document by an eligible investment fund | 456 | Penalty for failure to furnish statement or information or document by eligible investment fund |
| 271FB | Penalty for failure to furnish return of fringe benefits | No corresponding section | |
| 271G | Penalty for failure to furnish information or document under section 92D | 457 | Penalty for failure to furnish statement or information or document under section 171 |
| 271GA | Penalty for failure to furnish information or document under section 285A | 458 | Penalty for failure to furnish information or document under section 506 |
| 271GB | Penalty for failure to furnish report or for furnishing inaccurate report under section 286 | 459 | Penalty for failure to furnish report or for furnishing inaccurate report under section 511 |
| 271GC | Penalty for failure to submit statement under section 285 | 460 | Penalty for failure submit statement under section 505 |
| 271H | Penalty for failure to furnish statements, etc. | 461 | Penalty for failure to furnish statements, etc. |
| 271-I | Penalty for failure to furnish information or furnishing inaccurate information under section 195 | 462 | Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d) |
| 271J | Penalty for furnishing incorrect information in reports or certificates | 463also 2 | Penalty for furnishing incorrect information in reports or certificates |
| 271K | Penalty for failure to furnish statements, etc. | 464 | Penalty for failure to furnish statements, etc. |
| 272A | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. | 465also 471 | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
| 272AA | Penalty for failure to comply with the provisions of section 133B | 466also 471 | Penalty for failure to comply with the provisions of section 254 |
| 272B | Penalty for failure to comply with the provisions of section 139A | 467also 471 | Penalty for failure to comply with the provisions of section 262 |
| 272BB | Penalty for failure to comply with the provisions of section 203A | 468also 471 | Penalty for failure to comply with the provisions of section 397(1) |
| 272BBB | Penalty for failure to comply with the provisions of section 206CA | No corresponding section | |
| 273 | False estimate of, or failure to pay, advance tax | No corresponding section | |
| 273A | Power to reduce or waive penalty, etc., in certain cases | 469 | Power to reduce or waive penalty, etc., in certain cases |
| 273AA | Power of Principal Commissioner or Commissioner to grant immunity from penalty | No corresponding section | |
| 273B | Penalty not to be imposed in certain cases | 470 | Penalty for failure to comply with provisions of section 269ST |
| 274 | Procedure | 471also 532 | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
| 275 | Bar of limitation for imposing penalties | 472 | Bar of limitation for imposing penalty |
| 275A | Contravention of order made under sub-section (3) of section 132 | 473 | Contravention of order made under section 247 |
| 275B | Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 | 474 | Failure to comply with section 247(1)(ii) |
| 276 | Removal, concealment, transfer or delivery of property to thwart tax recovery | 475 | Removal, concealment, transfer or delivery of property to prevent tax recovery |
| 276A | Failure to comply with the provisions of sub-sections (1) and (3) of section 178 | No corresponding section | |
| 276AB | Failure to comply with the provisions of sections 269UC, 269UE and 269UL | No corresponding section | |
| 276B | Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B | 476 | Failure to pay tax to credit of Central Government under Chapter XII-B |
| 276BB | Failure to pay the tax collected at source | 477 | Failure to pay tax collected at source |
| 276C | Wilful attempt to evade tax, etc. | 478 | Wilful attempt to evade tax, etc. |
| 276CC | Failure to furnish returns of income | 479 | Failure to furnish returns of income |
| 276CCC | Failure to furnish return of income in search cases | 480 | Failure to furnish return of income in search cases |
| 276D | Failure to produce accounts and documents | 481 | Failure to produce accounts and documents |
| 277 | False statement in verification, etc. | 482 | False statement in verification, etc. |
| 277A | Falsification of books of account or document, etc. | 483 | Falsification of books of account or document, etc. |
| 278 | Abetment of false return, etc. | 484 | Abetment of false return, etc. |
| 278A | Punishment for second and subsequent offences | 485 | Punishment for second and subsequent offences |
| 278AA | Punishment not to be imposed in certain cases | 486 | Punishment not to be imposed in certain cases |
| 278AB | Power of Principal Commissioner or Commissioner to grant immunity from prosecution | No corresponding section | |
| 278B | Offences by companies | 487 | Offences by companies |
| 278C | Offences by Hindu undivided families | 488 | Offences by Hindu undivided family |
| 278D | Presumption as to assets, books of account, etc., in certain cases | 489 | Presumption as to assets, books of account, etc., in certain cases |
| 278E | Presumption as to culpable mental state | 490 | Presumption as to culpable mental state |
| 279 | Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner | 491also 532 | Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner |
| 279A | Certain offences to be non-cognizable | 492 | Certain offences to be non-cognizable |
| 279B | Proof of entries in records or documents | 493 | Proof of entries in records or documents |
| 280 | Disclosure of particulars by public servants | 494 | Disclosure of particulars by public servants |
| 280A | Special Courts | 495 | Special Courts |
| 280B | Offences triable by Special Court | 496 | Offences triable by Special Court |
| 280C | Trial of offences as summons case | 497 | Trial of offences as summons case |
| 280D | Application of Code of Criminal Procedure, 1973 to proceedings before Special Court | 498 | Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court |
| 281 | Certain transfers to be void | 499 | Certain transfers to be void |
| 281B | Provisional attachment to protect revenue in certain cases | 500also 2 | Provisional attachment to protect revenue in certain cases |
| 282 | Service of notice generally | 501 | Service of notice generally |
| 282A | Authentication of notices and other documents | 502 | Authentication of notices and other documents |
| 283 | Service of notice when family is disrupted or firm, etc., is dissolved | 503 | Service of notice when family is disrupted or firm, etc., is dissolved |
| 284 | Service of notice in the case of discontinued business | 504 | Service of notice in case of discontinued business |
| 285 | Submission of statement by a non-resident having liaison office | 505 | Submission of statement by a non-resident having liaison office |
| 285A | Furnishing of information or documents by an Indian concern in certain cases | 506 | Furnishing of information or documents by an Indian concern in certain cases |
| 285B | Submission of statements by producers of cinematograph films or persons engaged in specified activity | 507 | Submission of statements by producers of cinematograph films or persons engaged in specified activity |
| 285BA | Obligation to furnish statement of financial transaction or reportable account | 508 | Obligation to furnish statement of financial transaction or reportable account |
| 285BAA | Obligation to furnish information on transaction of crypto-asset | 509 | Obligation to furnish information on transaction of crypto-asset |
| 285BB | Annual information statement | 510 | Annual information statement |
| 286 | Furnishing of report in respect of international group | 511 | Furnishing of report in respect of international group |
| 287 | Publication of information respecting assessees in certain cases | 512 | Publication of information respecting assessees in certain cases |
| 287A | Appearance by registered valuer in certain matters | 513also 514 | Appearance by registered valuer in certain matters |
| 288 | Appearance by authorised representative | 515 | Appearance by authorised representative |
| 288A | Rounding off of income | 516 | Rounding off of amount of total income, or amount payable or refundable |
| 288B | Rounding off amount payable and refund due | 516 | Rounding off of amount of total income, or amount payable or refundable |
| 289 | Receipt to be given | 517 | Receipt to be given |
| 290 | Indemnity | 518 | Indemnity |
| 291 | Power to tender immunity from prosecution | 519 | Power to tender immunity from prosecution |
| 292 | Cognizance of offences | 520 | Cognizance of offences |
| 292A | Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply | 521 | Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply |
| 292B | Return of income, etc., not to be invalid on certain grounds | 522 | Return of income, etc., not to be invalid on certain grounds |
| 292BB | Notice deemed to be valid in certain circumstances | 523 | Notice deemed to be valid in certain circumstances |
| 292C | Presumption as to assets, books of account, etc. | 524 | Presumption as to assets, books of account, etc. |
| 292CC | Authorisation and assessment in case of search or requisition | 525 | Authorisation and assessment in case of search or requisition |
| 293 | Bar of suits in civil courts | 526 | Bar of suits in civil courts |
| 293A | Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils | 527 | Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils |
| 293B | Power of Central Government or Board to condone delays in obtaining approval | 528 | Power of Central Government or Board to condone delays in obtaining approval |
| 293C | Power to withdraw approval | 529 | Power to withdraw approval |
| 293D | Faceless approval or registration | 532 | Power to frame Schemes. |
| 294 | Act to have effect pending legislative provision for charge of tax | 530 | Act to have effect pending legislative provision for charge of tax |
| 294A | Power to make exemption, etc., in relation to certain Union territories | 531 | Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 |
| 295 | Power to make rules | 533 | Power to make rules |
| 296 | Rules and certain notifications to be placed before Parliament | 534 | Laying before Parliament |
| 297 | Repeals and savings | 536 | Repeal and savings |
| 298 | Power to remove difficulties | 535 | Removal of difficulties |
| First Schedule | Insurance business | Schedule XIV | Insurance business |
| Second Schedule | Procedure for recovery of | No corresponding section | |
| Third Schedule | Procedure for distraint by assessing officer or tax | No corresponding section | |
| Fourth Schedule | Part A - recognised provident funds | Schedule XI Part Aalso Schedule XI Part C, Schedule XI Part B | Part A - recognised provident funds |
| Fifth Schedule | List of articles and things | No corresponding section | |
| Sixth Schedule | Omitted provision | No corresponding section | |
| Seventh Schedule | Part A - Minerals | Schedule XII Part Aalso Schedule XII Part B | Part A - Minerals |
| Eighth Schedule | List of industrially backward States and Union Territories | No corresponding section | |
| Ninth Schedule | Omitted provision | No corresponding section | |
| Tenth Schedule | Omitted provision | No corresponding section | |
| Eleventh Schedule | List of articles or things | Schedule XIII | List of articles or things |
| Twelfth Schedule | Processed minerals and ores | No corresponding section | |
| Thirteenth Schedule | List of articles or things | No corresponding section | |
| Fourteenth Schedule | List of articles or things or operations | No corresponding section | |
