Section
Section Title
  Preamble
  Abbreviations
  1 Short title, extent and commencement. View Judgements
  2 Definitions. View Judgements
  3 Previous year defined. View Judgements
  4 Charge of Income-Tax. View Judgements
  5 Scope of total income. View Judgements
  5A Apportionment of income between spouses governed by portuguese civil code. View Judgements
  6 Residence in India. View Judgements
  7 Income deemed to be received. View Judgements
  8 Dividend Income. View Judgements
  9 Income deemed to accrue or arise in India. View Judgements
  10 Incomes not included in total income. View Judgements
  10A Special provision in respect of newly established industrial undertakings in free tade zones. View Judgements
  10B Special provision in respect of newly established hundred percent export-oriented undertakings. View Judgements
  10C Special provision in respect of certain industrial undertakings in north-eastern region. View Judgements
  11 Income from property held for charitable or religious purposes. View Judgements
  12 Income of trusts or institutions from contributions. View Judgements
  12A Conditions as to registration of trusts, etc. View Judgements
  12AA Procedure for registration. View Judgements
  13 Section 11 not to apply in certain cases. View Judgements
  13A Special provision relating to incomes of political parties. View Judgements
  14 Heads of income. View Judgements
  15 Salaries. View Judgements
  16 Deductions from salaries. View Judgements
  17 Salary, "Perquisite" and "Profits in lieu of salary" Defined. View Judgements
  18 Omitted. View Judgements
  19 Omitted. View Judgements
  20 Omitted. View Judgements
  21 Omitted. View Judgements
  22 Income from house property. View Judgements
  23 Annual value how determined. View Judgements
  24 Deductions from Income from house property. View Judgements
  25 Amounts not deductible from income from house property. View Judgements
  25A Special provision for cases where unrealised rent allowed as deduction is realised subsequently. View Judgements
  26 Property owned by Co-owners. View Judgements
  27 Owner of house property, Annual Charge, etc., Defined. View Judgements
  28 Profits and Gains of business or profession. View Judgements
  29 Income from profits and gains of business or profession, how computed. View Judgements
  30 Rent, Rates, Taxes, Repairs and Insurance for Buildings. View Judgements
  31 Repairs and Insurance of Machinery, Plant and Furniture. View Judgements
  32 Depreciation. View Judgements
  32A Investment Allowance. View Judgements
  32AB Investment deposit account. View Judgements
  33 Development Rebate. View Judgements
  33A Development Allowance. View Judgements
  33AB Tea Development Account. View Judgements
  33ABA Site Restoration fund. View Judgements
  33AC Reserves for Shipping Business. View Judgements
  33B Rehabilitation Allowance. View Judgements
  34 Conditions for depreciation allowance and development rebate. View Judgements
  34A Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. View Judgements
  35 Expenditure on scientific Research. View Judgements
  35A Expenditure on Acquisition of Patent Rights or Copyrights. View Judgements
  35AB Expenditure on Know-How. View Judgements
  35ABB Expenditure for Obtaining licence to operate Telecommunication Services. View Judgements
  35AC Expenditure on Eligible projects or schemes. View Judgements
  35B Omitted. View Judgements
  35C Omitted. View Judgements
  35CC Omitted. View Judgements
  35CCA Expenditure by way of payment to associations and institutions for carrying out rural development programmes. View Judgements
  35CCB Expenditure by way of payment to association and institutions for carrying out programmes of conservation of natural resources. View Judgements
  35D Amortisation of certain preliminary expenses. View Judgements
  35DD Amortisation of expenditure in case of amalgamation or demerger. View Judgements
  35E Deduction for expenditure on prospecting, etc., for certain minerals. View Judgements
  36 Other Deductions. View Judgements
  37 General. View Judgements
  38 Building, etc., Partly used for business, etc., or not exclusively so used. View Judgements
  39 Omitted. View Judgements
  40 Amounts not Deductible. View Judgements
  40A Expenses or Payments not deductible in certain circumstances. View Judgements
  41 Profits chargeable to tax. View Judgements
  42 Special provision for deductions in the case of business for prospecting, etc., for mineral oil. View Judgements
  43 Definitions of certain terms relevant to income from profits and gains of business or profession. View Judgements
  43A Special provisions consequential to changes in rate of exchange of currency. View Judgements
  43B Certain deductions to be only on actual payment. View Judgements
  43C special provision for computation of cost of acquisition of certain assets. View Judgements
  43D Special provision in case of income of public financial institutions, etc. View Judgements
  44 Insurance Business. View Judgements
  44A Special provision for deduction in the case of Trade, Professional or Similar Association. View Judgements
  44AA Maintenance of Accounts by Certain persons carrying on profession or Business. View Judgements
  44AB Audit of Accounts of certain persons carrying on Business or Profession. View Judgements
  44AC Omitted. View Judgements
  44AD Special Provision for Computing profits and gains of business of civil construction, etc. View Judgements
  44AE Special Provision for Computing profits and gains of business of Plying, Hiring or Leasing goods carriages. View Judgements
  44AF Special Provisions for Computing profits and gains of retail business. View Judgements
  44B Specila Provision for Computing profits and gains of shipping business in the case of non-residents. View Judgements
  44BB Special Provision for Computing profits and gains in connection with the business of exploration, etc., of mineral oils. View Judgements
  44BBA Special Provision for Computing profits and gains of the business of operation of aircraft in the case of non-residents. View Judgements
  44BBB Special provision for computing profits and gains of Foreign Comapnies engaged inthe business of civil construction, etc., in certain trunkey power projects. View Judgements
  44C Deduction of head office expenditure in the case of Non-Residents. View Judgements
  44D Special Provisions for Computing Income by way of royalties, etc., in the case of Foreign Companies. View Judgements
  45 Capital Gains. View Judgements
  46 Capital gains on distribution of assets by companies in liquidation. View Judgements
  46A Capital gains on purchases by company of its own or other specified securities. View Judgements
  47 Transactions not regarded as transfer. View Judgements
  47A Withdrawal of exemption in certain cases. View Judgements
  48 Mode of Computation. View Judgements
  49 Cost with reference to certain modes of acquisition. View Judgements
  50 Special Provision for computation of capital gains in case of depreciable assets. View Judgements
  50A Special provision for cost of acquisition in case of depreciable asset. View Judgements
  50B Special provisions for computation of capital gains in case of slump sale. View Judgements
  51 Advance money received. View Judgements
  52 Omitted. View Judgements
  53 Omitted. View Judgements
  54 Profit on sale of property used for Residence. View Judgements
  54A Omitted. View Judgements
  54B Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases. View Judgements
  54C Omitted. View Judgements
  54D Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases. View Judgements
  54E Capital gain on transfer of capital assets not to be charged in certain cases. View Judgements
  54EA Capital gain on transfer of land-term capital assets not to be charged in the case of investment in specified securities. View Judgements
  54EB Capital gain on transfer of long-term capital assets not to be charged in certain cases. View Judgements
  54F Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house. View Judgements
  54G Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. View Judgements
  54H Extension of time for acquiring new asset or depositing or investing amount of capital gain. View Judgements
  55 Meaning of "Adjusted", "Cost of improvement" and "Cost of Acquisition". View Judgements
  55A Reference to valuation officer. View Judgements
  56 Income from other sources. View Judgements
  57 Deductions. View Judgements
  58 Amounts not deductible. View Judgements
  59 Profits chargeable to tax. View Judgements
  60 Transfer of Income where there is no transfer of assets. View Judgements
  61 Revocable transfer of assets. View Judgements
  62 Transfer irrevocable for a specified period. View Judgements
  63 Transfer and Revocable Transfer Defined. View Judgements
  64 Income of individual to include Income of Spouse, Minor Child, etc. View Judgements
  65 Liability of person in respect of income included in the income of another person. View Judgements
  66 Total Income. View Judgements
  67 Omitted. View Judgements
  67A Method of computing a member's share in income of association of persons or body of individuals. View Judgements
  68 Cash Credits. View Judgements
  69 Unexplained investments. View Judgements
  69A Unexplained money, etc. View Judgements
  69B Amount of Investments, etc., not fully disclosed in books of accounts. View Judgements
  69C Unexplained expenditure, etc. View Judgements
  69D Amount borrowed or repaid on hundi. View Judgements
  70 Set off of loss from one source against income from another source under the same head of income. View Judgements
  71 Set off of loss from one head against income from another. View Judgements
  71A Transitional provisions for set off of loss under the head "Income from house property". View Judgements
  71B Carry forward and set off of loss from house property. View Judgements
  72 Carry forward and set off of business losses. View Judgements
  72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. View Judgements
  73 Losses in speculation business. View Judgements
  74 Losses under the head "Capital Gains". View Judgements
  74A Losses from certain specified sources falling under the head "Income from other Sources" View Judgements
  75 Losses of firms. View Judgements
  78 Carry forward and set off of losses in case of change in constitution of firm or on succession. View Judgements
  79 Carry forward and set off of losses in the case of certain companies. View Judgements
  80 Submission of return for losses. View Judgements
  80A Deductions to be made in computing total income. View Judgements
  80AA Omitted. View Judgements
  80AB Deductions to be made with reference to the Income included in the gross total income. View Judgements
  80B Definitions. View Judgements
  80C Omitted. View Judgements
  80CC Omitted. View Judgements
  80CCA Deduction in respect of deposits under national savings scheme or payment to a deferred annuity plan. View Judgements
  80CCB Deduction in respect of investment made under equity linked savings scheme. View Judgements
  80CCC Deduction in respect of contribution to certain pension funds. View Judgements
  80D Deduction in respect of medical insurance premia. View Judgements
  80DD Deduction in respect of maintenance including medical treatment of handicapped dependent. View Judgements
  80DDB Deduction in respect of medical treatment, etc. View Judgements
  80E Deduction in respect of repayment of loan taken for higher education. View Judgements
  80F Omitted. View Judgements
  80FF Omitted. View Judgements
  80G Deduction in respect of donations to certain funds, charitable institutions, etc. View Judgements
  80GG Deduction in respect of rents paid. View Judgements
  80GGA Deduction in respect of certain donations for scientific research or rural development. View Judgements
  80H Omitted. View Judgements
  80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas. View Judgements
  80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas. View Judgements
  80HHB Deduction in respect of profits and gains from projects outside India. View Judgements
  80HHBA Deduction in respect of profits and gains from housing projects in certain cases. View Judgements
  80HHC Deduction in respect of profits retained for export business. View Judgements
  80HHD Deduction in respect of earnings in convertible foreign exchange. View Judgements
  80HHE Deduction in respect of profits from export of Computer Software, etc. View Judgements
  80HHF Deduction in respect of profits and gains from export or transfer of film Software, etc. View Judgements
  80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. View Judgements
  80IA Deduction in respect of profits and gains from industrial undertakings, etc., in certain cases. View Judgements
  80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings. View Judgements
  80J Omitted. View Judgements
  80JJ Omitted. View Judgements
  80JJA Deduction in respect of profit and gains from business of collecting and processing of Bio-Degradable waste. View Judgements
  80JJAA Deduction in respect of employment of new workmen. View Judgements
  80K Omitted View Judgements
  80L Deductions in respect of interest on certain securities, dividends, etc. View Judgements
  80M Omitted. View Judgements
  80MM Omitted. View Judgements
  80N Omitted. View Judgements
  80-O Deduction in respect of royalties, etc., from certain Foreign Enterprises. View Judgements
  80P Deduction in respect of Income of Co-Operative societies. View Judgements
  80Q Deduction in respect of profits and gains from the business of publication of books. View Judgements
  80QQ Omitted. View Judgements
  80QQA Deduction in respect of professional income of authors of text books in Indian Languages. View Judgements
  80R Decuction in respect of remuneration from certain Foreign sources in the case or Professors, Teachers, etc. View Judgements
  80RR Deduction in respect of professional income from Foreign sources in certain cases. View Judgements
  80RRA Deduction in respect of remuneration received for services rendered outside India. View Judgements
  80S Omitted. View Judgements
  80T Omitted. View Judgements
  80TT Omitted. View Judgements
  80U Deduction in the Case of Permanent Physical Disability (Including Blindness). View Judgements
  80V Omitted. View Judgements
  80VV Omitted. View Judgements
  80VVA Omitted. View Judgements
  81 Omitted. View Judgements
  82 Omitted. View Judgements
  83 Omitted. View Judgements
  84 Omitted. View Judgements
  85 Omitted. View Judgements
  85A Omitted. View Judgements
  85B Omitted. View Judgements
  85C Omitted. View Judgements
  86 Share of member of an association of persons or body of individuals in the Income of the Association or Body. View Judgements
  86A Omitted. View Judgements
  87 Rebate to be allowed in Computing Income-Tax. View Judgements
  87A Omitted. View Judgements
  88 Rebate on Life Insurance Premia, Contribution to Provident Fund, etc. View Judgements
  88A Omitted. View Judgements
  88B Rebate of Income-Tax in case of Individuals of Sixty-Five Years or Above. View Judgements
  89 Relief when salary, etc., is paid in arrears or in advance. View Judgements
  89A Omitted. View Judgements
  90 Agreement with Foreign Countries. View Judgements
  91 Countries with which no agreement exists. View Judgements
  92 Income from Transactions with Non-Residents, How Computed in certain cases. View Judgements
  93 Avoidance of Income-Tax by transactions resulting in transfer of Income to Non-Residents. View Judgements
  94 Avoidance of tax by certain transactions in securities. View Judgements
  95 Omitted. View Judgements
  96 Omitted. View Judgements
  97 Omitted. View Judgements
  98 Omitted. View Judgements
  99 Omitted. View Judgements
  100 Omitted. View Judgements
  101 Omitted. View Judgements
  102 Omitted. View Judgements
  103 Omitted. View Judgements
  104 Omitted. View Judgements
  105 Omitted. View Judgements
  106 Omitted. View Judgements
  107 Omitted. View Judgements
  107A Omitted. View Judgements
  108 Omitted. View Judgements
  109 Omitted. View Judgements
  110 Determination of Tax where Total Income includes Income on which no tax is payable. View Judgements
  111 Tax on Accumulated Balance of recognised provident fund. View Judgements
  112 Tax on Long-Term Capital gains. View Judgements
  112A Omitted. View Judgements
  113 Tax in the case of block assessment of search cases. View Judgements
  114 Omitted. View Judgements
  115 Omitted. View Judgements
  115A Tax on Dividends, royalty and Technical service fees in the case of Foreign Companies. View Judgements
  115AB Tax on Income from units purchased in Foreign Currency or capital gains arising from their transfer. View Judgements
  115AC Tax on Income from bonds or shares purchased in Foreign currency or capital gains arising from their transfer. View Judgements
  115ACA Tax on Income from global depository receeipts purchased in Foreign Currency or capital gains arising from their transfer. View Judgements
  115AD Tax on Income of Foreign Institutional Investors from securities or capital gains arising from their transfer. View Judgements
  115B Tax on Profits and gains of Life Insurance Business. View Judgements
  115BB Tax on winnings from lotteries, crossword puzzles, races including hourse races, card games and other games of any sport or gambling or betting of any form or nature whatsoever. View Judgements
  115BBA Tax on Non-Resident Sports or Sports Associations. View Judgements
  115C Definitions. View Judgements
  115D Special provision for computation of total Income of Non-Residents. View Judgements
  115E Tax on Investment Income and Long-Term Capital gains. View Judgements
  115F Capital gains on transfer of Foreign Exchange assets not to be charged in certain cases. View Judgements
  115G Return of Income not to be filed in certain cases. View Judgements
  115H Benefit under chapter to be available in certain cases evern after the assessee becomes Resident. View Judgements
  115I Chapter not to apply if the assessee so chooses. View Judgements
  115J Special Provisions relating to certain companies. View Judgements
  115JA Deemed Income Relating to certain Companies. View Judgements
  115JAA Tax credit in respect of tax paid on deemed Income Relating to certain Companies. View Judgements
  115K Omitted. View Judgements
  115L Omitted. View Judgements
  115M Omitted. View Judgements
  115N Omitted. View Judgements
  115-O Tax on Distributed profits of Domestic Companies. View Judgements
  115P Interest payable for Non-Payment of Tax by Domestic Companies. View Judgements
  115Q When Company is deemed to be in default. View Judgements
  115R Tax on Distributed Income to Unit Holders. View Judgements
  115S Interest payable for non-payment of tax. View Judgements
  115T Unit Trust Of India or Mutual Fund to be assessee in default. View Judgements
  116 Income-Tax Authorities. View Judgements
  117 Appointment of Income-Tax Authorities. View Judgements
  118 Control of Income-Tax Authorities. View Judgements
  119 Instructions to Subordinate Authorities. View Judgements
  120 Jurisdiction of Income-Tax Authorities. View Judgements
  121 Omitted. View Judgements
  121A Omitted. View Judgements
  122 Omitted. View Judgements
  123 Omitted. View Judgements
  124 Jurisdiction of Assessing Officers. View Judgements
  125 Omitted. View Judgements
  125A Omitted. View Judgements
  126 Omitted. View Judgements
  127 Power to transfer cases. View Judgements
  128 Omitted. View Judgements
  129 Change of Incumbent of an office. View Judgements
  130 Omitted. View Judgements
  130A Omitted. View Judgements
  131 Power regarding Discovery, Production of Evidence, etc. View Judgements
  132 Search and Seizure. View Judgements
  132A Powers to requisition books of account , etc. View Judgements
  132B Application of Retained Assets. View Judgements
  133 Power to call for Information. View Judgements
  133A Power of Survey. View Judgements
  133B Power to Collect Certain Information. View Judgements
  134 Power to Inspect Registers of Companies. View Judgements
  135 Powers of Director General or Director Chief Commissioner or Commissioner and Joint Commissioner. View Judgements
  136 Proceedings before Income-Tax Authorities to be Judicial Proceedings. View Judgements
  137 Omitted. View Judgements
  138 Disclosure of Information respecting Assesses. View Judgements
  139 Return of Income. View Judgements
  139A Permanent Account Number. View Judgements
  140 Return by whom to be signed. View Judgements
  140A Self-Assessment. View Judgements
  141 Omitted. View Judgements
  141A Omitted. View Judgements
  142 Enquiry before Assessment. View Judgements
  143 Assessment. View Judgements
  144 Best Judgment Assessment. View Judgements
  144A Power of Deputy Commissioner to issue Directions in certain cases. View Judgements
  144B Omitted. View Judgements
  145 Method of Accounting. View Judgements
  145A Method of Accounting in certain cases. View Judgements
  146 Omitted. View Judgements
  147 Income Escaping Assessment. View Judgements
  148 Issue of Notice where Income has escaped assessment. View Judgements
  149 The limit for notice. View Judgements
  150 Provision for cases where assessment is in prusuance of an order on appeal, etc. View Judgements
  151 Sanction for issue of notice. View Judgements
  152 Other Provisions. View Judgements
  153 Time limit for completion of assessments and reassessments. View Judgements
  154 Rectification of Mistake. View Judgements
  155 Other Amendments. View Judgements
  156 Notice of Demand. View Judgements
  157 Intimation of loss. View Judgements
  158 Intimation of Assessment of firm. View Judgements
  158A Procedure when assessee claims identical question law is pending before High Court or Supreme Court. View Judgements
  158B Definitions. View Judgements
  158BA Assessment of undisclosed Income as a result to search. View Judgements
  158BB Computation of undisclosed Income of the block period. View Judgements
  158BC Procedure for block assessment. View Judgements
  158BD Undisclosed Income of any other person. View Judgements
  158BE Time limit for completion of Block assessment. View Judgements
  158BF Certain interests and penalties not to be levied or imposed. View Judgements
  158BFA Levy of Interest and Penalty in certain cases. View Judgements
  158BG Authority competent to make block assessment. View Judgements
  158BH Application of other provisions of this Act. View Judgements
  159 Legal Representatives. View Judgements
  160 Representative Assessee. View Judgements
  161 Liability of representative assessee. View Judgements
  162 Right of representative assessee to recover tax paid. View Judgements
  163 Who may be regarded as agent. View Judgements
  164 Charge of Tax where share of beneficiaries unknown. View Judgements
  164A Charge of tax in case of oral trust. View Judgements
  165 Case where part of trust Income is chargeable. View Judgements
  166 Direct Assessment or recovery not barred. View Judgements
  167 Remedies against property in cases of representative assessees. View Judgements
  167A Charge of tax in the case of a firm. View Judgements
  167B Charge of Tax where shares of members in association of persons or body of individuals unknown, etc. View Judgements
  168 Executors. View Judgements
  169 Right of Executor to recover Tax paid. View Judgements
  170 Succession to Business otherwise than on death. View Judgements
  171 Assessment after partition of a Hindu undivided family. View Judgements
  172 Shipping Business of Non-Residents. View Judgements
  173 Recovery of Tax in respect of Non-Resident from his assets. View Judgements
  174 Assessment of persons leaving India. View Judgements
  175 Assessment of persons likely to transfer property to avoid tax. View Judgements
  176 Discontinued Business. View Judgements
  177 Association dissolved or business discontinued. View Judgements
  178 Company in Liquidation. View Judgements
  179 Liability of Directors of Private Company in Liquidation. View Judgements
  180 Royalties or Copyright Fees for literary or artistic work. View Judgements
  180A Consideration for Know-How. View Judgements
  181 Omitted. View Judgements
  182 Omitted. View Judgements
  183 Omitted. View Judgements
  184 Assessment as a firm. View Judgements
  185 Assessment when section 184 not complied with. View Judgements
  187 Change in Constitution of a Firm. View Judgements
  188 Succession of one firm by another firm. View Judgements
  188A Joint and Several Liability of Partners for Tax payable by firm. View Judgements
  189 Firm Dissolved or Business Discontinued. View Judgements
  189A Provisions applicable to past assessments of firms. View Judgements
  190 Deduction at source and advance payment. View Judgements
  191 Direct Payment. View Judgements
  192 Salary. View Judgements
  193 Interest on Securities. View Judgements
  194 Dividends. View Judgements
  194A Interest other than "Interest on Securities". View Judgements
  194B Winnings from lottery or crossword puzzle. View Judgements
  194BB Winnings From Horse Race. View Judgements
  194C Payments to contractors and Sub-Contractors. View Judgements
  194D Insurance Commission. View Judgements
  194E Payments to Non-Resident Sportsmen or Sports Associations. View Judgements
  194EE Payments in respect of deposits under National Savings Scheme, etc. View Judgements
  194F Payments on Account of Repurchase of units by Mutual Fund or Unit Trust Of India. View Judgements
  194G Commission, etc., on the sale of lottery tickets. View Judgements
  194H Commission, Brokerage, etc. View Judgements
  194I Rent. View Judgements
  194J Fees for Professional or Technical services. View Judgements
  194K Income in Respect of Units. View Judgements
  194L Payment of Compensation on Acquisition of Capital Asset. View Judgements
  195 Other Sums. View Judgements
  195A Income Payable "Net of Tax". View Judgements
  196 Interest or Dividend or other sums payable to Government, Reserve Bank or Certain Corporations. View Judgements
  196A Income in respect of Units of Non-Residents. View Judgements
  196B Income from Units. View Judgements
  196C Income from Foreign Currency bonds or shares of Indian Company. View Judgements
  196D Income of Foreign Institutional Investors from securities. View Judgements
  197 Certificate for Deduction at Lower Rate. View Judgements
  197A No Deduction to be made in certain cases. View Judgements
  198 Tax deducted is Income received. View Judgements
  199 Credit for Deducted. View Judgements
  200 Duty of person deducting tax. View Judgements
  201 Consequences of failure to deduct or pay. View Judgements
  202 Deduction only one Mode of recovery. View Judgements
  203 Certificate for Tax deducted. View Judgements
  203A Tax deduction account number. View Judgements
  204 Meaning of "Person Responsible for Paying". View Judgements
  205 Bar Against Direct Demand on Assessee. View Judgements
  206 Persons deducting Tax to furnish prescribed returns. View Judgements
  206A Omitted. View Judgements
  206B Omitted. View Judgements
  206C Profits and Gains from the Business of trading in Alcoholic Liquor, Forest Produce, Scrap, Etc. View Judgements
  207 Liability for Payment of Advance Tax. View Judgements
  208 Conditions of Liability to Pay Advance Tax. View Judgements
  209 Computation of Advance Tax. View Judgements
  209A Omitted. View Judgements
  210 Payment of Advance Tax by the Assessee of his own accord or in pursuance of order of Assessing Officer. View Judgements
  211 Instalments of Advance Tax and Due Dates. View Judgements
  212 Omitted. View Judgements
  213 Omitted. View Judgements
  214 Interest Payable by Government. View Judgements
  215 Interest payable by Assessee. View Judgements
  216 Interest Payable by Assessee in case of Understimate, Etc. View Judgements
  217 Interest Payable by Assesee when no Estimate Made. View Judgements
  218 When Assessee Deemed to be in Default. View Judgements
  219 Credit For Advance Tax. View Judgements
  220 When Tax Payable and When Assessee Deemed in Default. View Judgements
  221 Penalty Payable When Tax in Default. View Judgements
  222 Certificate by Tax Recovery Officer. View Judgements
  223 Tax Recovery Officer by Whom Recovery is to be Effected. View Judgements
  224 Validity of Certificate and Cancellation or Amendment thereof. View Judgements
  225 Stay of Proceedings in Pursuance of certificae and amendment or cancellation thereof. View Judgements
  226 Other Modes of Recovery. View Judgements
  227 Recovery Through State Government. View Judgements
  228 Omitted. View Judgements
  228A Recovery of Tax in Pursuance of Agreement with Foreign Countries. View Judgements
  229 Recovery of Penalties, Fine, Interest and Other Sums. View Judgements
  230 Tax Clearance Certificate. View Judgements
  230A Restrictions on Registration of Transfers of Immovable property in certain cases. View Judgements
  231 Omitted. View Judgements
  232 Recovery by suit or under other law nto affected. View Judgements
  233 Omitted. View Judgements
  234 Omitted. View Judgements
  234A Interest for defaults in furnishing return of Income. View Judgements
  234B Interest for defaults in Payament of Advance Tax. View Judgements
  234C Interest for Deferment of Advance Tax. View Judgements
  235 Omitted. View Judgements
  236 Relief to Company in Respect of dividend paid out of past taxed profits. View Judgements
  236A Relief to certain charitable institutions or funds in respect of certain dividends. View Judgements
  237 Refunds. View Judgements
  238 Person Entitled to claim refund in certain special cases. View Judgements
  239 Form of claim for refund and limitation. View Judgements
  240 Refund on Appeal, Etc. View Judgements
  241 Power to withhold refund in certain cases. View Judgements
  242 Correctness of Assessment not to be Questioned. View Judgements
  243 Interest on Delayed Refunds. View Judgements
  244 Interest on Refund where no claim is needed. View Judgements
  244A Interest on Refunds. View Judgements
  245 Set off of Refunds Against Tax Remaining Payable. View Judgements
  245A Definitions. View Judgements
  245B Income-Tax Settlement Commission. View Judgements
  245BA Jurisdiction and Powers of settlement commission. View Judgements
  245BB Vice-Chairman to Act as Chairman or to discharge his functions in certain circumstances. View Judgements
  245BC Power of Chairman to Transfer cases from one bench to another. View Judgements
  245BD Decision to be by Majority. View Judgements
  245C Application for settlement of cases. View Judgements
  245D Procedure on receipt of an application under section 245C. View Judgements
  245DD Power of settlement commission to order provisional attachment to protect revenue. View Judgements
  245E Power of settlement commission to reopen completed proceedings. View Judgements
  245F Powers and Procedure of settlement commission. View Judgements
  245G Inspection, Etc., of Reports. View Judgements
  245H Power of settlement commission to grant immunity from Prosecution and Penalty. View Judgements
  245HA Power of settlement commission to send a case back to the assessing oficer if the assessee does not Co-Operate. View Judgements
  245I Order of settlement to be conclusive. View Judgements
  245J Recovery of sums due under order of settlement. View Judgements
  245K Bar on Subsequent Application for settlement in certain cases. View Judgements
  245L Proceedings before settlement commission to be judicial proceedings. View Judgements
  245M Omitted. View Judgements
  245N Definitions. View Judgements
  245-O Authority for Advance Rulings. View Judgements
  245P Vacancies, Etc., not to invalidate proceedings. View Judgements
  245Q Application for Advance Ruling. View Judgements
  245R Procedure on Receipt of Application. View Judgements
  245RR Appellate Authority not to proceed in certain cases. View Judgements
  245S Applicability of Advance Ruling. View Judgements
  245T Advance Ruling to be void in certain circumstances. View Judgements
  245U Powers of the Authority. View Judgements
  245V Procedure of Authority. View Judgements
  246 Appealable Orders. View Judgements
  246A Appealable orders before Commissioner (Appeals). View Judgements
  247 Omitted. View Judgements
  248 Appeal by Person denying liability to deduct Tax. View Judgements
  249 Form of Appeal and Limitation. View Judgements
  250 Procedure in Appeal. View Judgements
  251 Powers of the Commissioner (Appeals). View Judgements
  252 Appellate Tribunal. View Judgements
  253 Appeals to the Appellate Tribunal. View Judgements
  254 Orders of Appellate Tribunal. View Judgements
  255 Procedure of Appellate Tribunal. View Judgements
  256 Statement of case to the High Court. View Judgements
  257 Statement of case to supreme Court in certain cases. View Judgements
  258 Power of High Court or Supreme Court to Require Statement to be Amended. View Judgements
  259 Case before High Court to be heard by not less than two judges. View Judgements
  260 Decision of High Court or Supreme Court on the case stated. View Judgements
  260A Appeal to High Court. View Judgements
  260B Case before High Court to be heard by not less than two judges. View Judgements
  261 Appeal to Supreme Court. View Judgements
  262 Hearing before Supreme Court. View Judgements
  263 Revision of orders prejudicial to revenue. View Judgements
  264 Revision of other orders. View Judgements
  265 Tax to be paid notwithstanding reference, etc. View Judgements
  266 Execution for costs awarded by the Supreme Court. View Judgements
  267 Amendment of Assessment on Appeal. View Judgements
  268 Exclusion of time taken for copy. View Judgements
  269 Definition of "High Court". View Judgements
  269A Definitions. View Judgements
  269AB Registration of Certain Transactions. View Judgements
  269B Competent Authority. View Judgements
  269C Immovable property in respect of which proceedings for Acquisition may be taken. View Judgements
  269D Preliminary Notice. View Judgements
  269E Objections. View Judgements
  269F Hearing of Objections. View Judgements
  269G Appeal Against order for Acquisition. View Judgements
  269H Appeal to High Court. View Judgements
  269I Vesting of property in Central Government. View Judgements
  269J Compensation. View Judgements
  269K Payment or Deposit of Compensation. View Judgements
  269L Assistance by Valuation Officers. View Judgements
  269M Powers of Competent Authority. View Judgements
  269N Rectification of Mistakes. View Judgements
  269-O Appearance by Authorised Representative or Registered Valuer. View Judgements
  269P Statement to be furnished in respect of transfers of immovable property. View Judgements
  269Q Chapter not to apply to transfers to relatives. View Judgements
  269R Properties liable for Acquisition under this Chapter not to be Acquired under other Laws. View Judgements
  269RR Chapter not to apply where transfer of immovable property made after a certain date. View Judgements
  269S Chapter not to extend to state of Jammu and Kashmir. View Judgements
  269SS Mode of taking or accepting certain loans and deposits. View Judgements
  269T Mode of Repayment of certain deposits. View Judgements
  269TT Mode of Repayment of Special Bearer Bonds, 1991. View Judgements
  269U Commencement of Chapter. View Judgements
  269UA Definitions. View Judgements
  269UB Appropriate Authority. View Judgements
  269UC Restrictions on Transfer of Immovable Property. View Judgements
  269UD Order by Appropriate Authority for Purchase by Central Government of Immovable property. View Judgements
  269UE Vesting of property in Central Government. View Judgements
  269UF Consideration for purchase of Immovable property by Central Government. View Judgements
  269UG Payment or Deposit of Consideration. View Judgements
  269UH Re-Vesting of property in the transferor on failure of payment or deposit of consideration. View Judgements
  269UI Powers of the Appropriate Authority. View Judgements
  269UJ Rectification of Mistakes. View Judgements
  269UK Restrictions on Revocation or Alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property. View Judgements
  269UL Restrictions on Registration, Etc., of Documents in respect of transfer of Immovable property. View Judgements
  269UM Immunity to Transferor against claims of transferee for transfer. View Judgements
  269UN Order of Appropriate Authority to be final and conclusive. View Judgements
  269UO Chapter not to apply to certain transfers. View Judgements
  270 Omitted. View Judgements
  271 Failure to furnish returns, comply with notices, Concealment of Income, etc. View Judgements
  271A Failure to keep, maintain or retain books of account, documents, etc. View Judgements
  271B Failure to get accounts audited. View Judgements
  271BB Failure to subscribe to the eligible issue of capital. View Judgements
  271C Penalty for Failure to Deduct Tax at Source. View Judgements
  271D Penalty for Failure to Comply with the provisions of section 269SS. View Judgements
  271E Penalty for Failure to Comply with the provisions of section 269T. View Judgements
  271F Penalty for Failure to furnish return of Income. View Judgements
  272 Omitted. View Judgements
  272A Penalty for failure to Answer Questions, Sign Statements, Furnish Information, Returns or Statements, Allow Inspections, etc. View Judgements
  272AA Penalty for Failure to comply with the provisions of section 133B. View Judgements
  272B Omitted. View Judgements
  272BB Penalty for Failure to comply with the provisions of section 203A. View Judgements
  273 False Estimate of, or Failure to Pay, Advance Tax. View Judgements
  273A Power to reduce or waive penalty, etc., in certain cases. View Judgements
  273B Penalty not to be imposed in certain cases. View Judgements
  274 Procedure. View Judgements
  275 Bar of Limitation for Imposing Penalties. View Judgements
  275A Contravention of order made under Sub-Section (3) of Section 132. View Judgements
  276 Removal, Concealment, Transfer or Delivery of property to thwart Tax recovery. View Judgements
  276A Failure to comply with the provisions of Sub-Sections (1) and (3) of Section 178. View Judgements
  276AA Omitted. View Judgements
  276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL. View Judgements
  276B Failure to pay tax to the credit of Central Government under chapter XII-D or XVII-B. View Judgements
  276BB Failure to pay the Tax collected at source. View Judgements
  276C Wilful Attempt to Evade Tax, Etc. View Judgements
  276CC Failure to Furnish Returns of Income. View Judgements
  276CCC Failure to Furnish Return of Income in Search Cases. View Judgements
  276D Failure to Produce Accounts and Documents. View Judgements
  276DD Omitted. View Judgements
  276E Omitted. View Judgements
  277 False Statement in Verification, Etc. View Judgements
  278 Abetment of false return, etc. View Judgements
  278A Punishment for Second and Subsequent Offences. View Judgements
  278AA Punishment not to be imposed in certain cases. View Judgements
  278B Offences by Companies. View Judgements
  278C Offences by hindu Undivided Families. View Judgements
  278D Presumption as to Assets, Books of Account, Etc., in certain cases. View Judgements
  278E Presemption as to culpable mental state. View Judgements
  279 Prosecution to be at Instance of Chief Commissioner or Commissioner. View Judgements
  279A Certain Offences to be Non-Cognizable. View Judgements
  279B Proof of Entries in records or documents. View Judgements
  280 Disclosure of Particulars by Public Servants. View Judgements
  280A-280X Omitted. View Judgements
  280Y Omitted. View Judgements
  280Z Omitted. View Judgements
  280ZA Omitted. View Judgements
  280ZB Omitted. View Judgements
  280ZC Omitted. View Judgements
  280ZD Omitted. View Judgements
  280ZE Omitted. View Judgements
  281 Certain Transfers to be void. View Judgements
  281A Repealed by the Benami Transactions (Prohibition) Act, 1988. View Judgements
  281B Provisional attachment to protect revenue in certain cases. View Judgements
  282 Service of notice Generally. View Judgements
  283 Service of notice when family is disrupted or firm, etc., is dissolved. View Judgements
  284 Service of notice in the case of discontinued business. View Judgements
  285 Omitted. View Judgements
  285A Omitted. View Judgements
  285B Submission of Statements by Producers of Cinematograph Films. View Judgements
  286 Omitted View Judgements
  287 Publication of Information respecting assessees in certain cases. View Judgements
  287A Appearance by Registered valuer in certain matters. View Judgements
  288 Appearance by Authorised Representative. View Judgements
  288A Rounding off of Income. View Judgements
  288B Rounding off of Tax, etc. View Judgements
  289 Receipt to be given. View Judgements
  290 Indemnity. View Judgements
  291 Power to tender immunity from prosecution. View Judgements
  292 Cognizance of offences. View Judgements
  292A Section 360 of the code of criminal procedure, 1973, and the probation of Offenders Act, 1958, Not to Apply. View Judgements
  292B Return of Income, Etc., nto to be invalid on certain grounds. View Judgements
  293 Bar of Suits in Civil Courts. View Judgements
  293A Power to make exemption, etc., in relation to participation in the business prospecting for, extraction, etc., of mineral oils. View Judgements
  293B Power of Central Government or Board to condone delays in obtaining approval. View Judgements
  294 294 Act to have effect peinding legislative provision for charge of Tax. View Judgements
  294A Power to make exemption, etc., in relation to certain union territories. View Judgements
  295 Power to make rules. View Judgements
  296 Rules and certain notifications to be placed before parliament. View Judgements
  297 Repeals and Savings. View Judgements
  298 Power to remove difficulties. View Judgements

SCHEDULES          

Schedule 1          
  Part A -n/a- View Judgements
  1 A Life Insurance Business profits of Life Insurance Business to be Computed Separately. View Judgements
  2 Insurance Business A Life Insurance Business Computation of profits of Life Insurance Business. View Judgements
  3 Omitted. View Judgements
  4 Adjustment of Tax paid by deduction at source. View Judgements
  Part B -n/a- View Judgements
  5 Computation of profits and gains of other Insurance Business. View Judgements
  Part C -n/a- View Judgements
  6 Profits and Gains of Non-Resident person. View Judgements
  7 Interpretation. View Judgements

Schedule 2          
  Part 1 -n/a- View Judgements
  1 Definitions. View Judgements
  2 Issue of Notice. View Judgements
  3 When certificate may be executed. View Judgements
  4 Mode of Recovery. View Judgements
  5 Interest, Costs and Charges Recoverable. View Judgements
  6 Purchaser's Title. View Judgements
  7 Suit against pruchaser nto maintainable on ground of purchase being made on behalf of plaintiff. View Judgements
  8 Disposal of Proceeds of execution. View Judgements
  9 General Bar to jurisdiction of Civil Court, save where fraud alleged. View Judgements
  10 Property exempt from attachment. View Judgements
  11 Investigation by Tax recovery officer. View Judgements
  12 Removal of attachment on satisfaction or cancellation of certificate. View Judgements
  13 Officer Entitled to Attach and Sell. View Judgements
  14 Defaulting pruchaser answerable for loss on resale. View Judgements
  15 Adjournment or Stoppage of sale. View Judgements
  16 Private Alienation to be void in certain cases. View Judgements
  17 Prohibition against bidding or purchase by officer. View Judgements
  18 Prohibition against Sale on Holidays. View Judgements
  19 Assistance by Police. View Judgements
  19A Entrustment of certain functions by tax recovery officer. View Judgements
  Part II -n/a- View Judgements
  20 Arrant. View Judgements
  21 Service of copy of warrant. View Judgements
  22 Attachment. View Judgements
  23 Property in defaulter's possession. View Judgements
  24 Agricultural Produce. View Judgements
  25 Provisions as to Agricultural produce under attachment. View Judgements
  26 Debts and Shares, etc. View Judgements
  27 Attachment of Decree. View Judgements
  28 Share in Movable Property. View Judgements
  29 Salary of Government Servants. View Judgements
  30 Attachment of Negotiable Instrument. View Judgements
  31 Attachment of property in custody of Court or public officer. View Judgements
  32 Attachment of partnership property. View Judgements
  33 Inventory. View Judgements
  34 Attachment not to be excessive. View Judgements
  35 Seizure between sunrise and sunset. View Judgements
  36 Power to break open doors, etc. View Judgements
  37 Sale. View Judgements
  38 Issue of proclamation. View Judgements
  39 Proclamation How Made. View Judgements
  40 Sale after fifteen days. View Judgements
  41 Sale of Agricultural Produce. View Judgements
  42 Special Provisions relating to growing crops. View Judgements
  43 Sale to be by Auction. View Judgements
  44 Sale by Public Auction. View Judgements
  45 Irregularity not to vitiate sale, but any person injured may sue. View Judgements
  46 Negotiable Instruments and Shares in a Corporation. View Judgements
  47 Order for Payment of Coin or Currency notes to the Assessing Officer. View Judgements
  Part 3 -n/a- View Judgements
  48 Attachment. View Judgements
  49 Service of notice of attachment. View Judgements
  50 Proclamation of Attachment. View Judgements
  51 Attachment to relate back from the date of service of notice. View Judgements
  52 Sale and Proclamation of Sale. View Judgements
  53 Contents of Proclamation. View Judgements
  54 Made of making proclamation. View Judgements
  55 Time of Sale. View Judgements
  56 Sale to be by Auction. View Judgements
  57 Deposit by purchaser and resale in default. View Judgements
  58 Procedure in default of payment. View Judgements
  59 Authority to Bid. View Judgements
  60 Application to set aside sale of immovable property on deposit. View Judgements
  61 Application to set aside sale of immovable property on ground of Non-Service of notice or Irregularity. View Judgements
  62 Setting aside sale where defaulter has no saleable interest View Judgements
  63 Confirmation of Sale. View Judgements
  64 Return of purchase money in certain cases. View Judgements
  65 Sale certificate. View Judgements
  66 Postponement of sale to enable defaulter to raise amount due under certificate. View Judgements
  67 Fresh proclamation before Re-Sale. View Judgements
  68 Bid of Co-Sharer to have preference. View Judgements
  68A Acceptance of property in satisfaction of amount due from the defaulter. View Judgements
  68B Time-Limit for sale of attached immovable property. View Judgements
  Part 4 -n/a- View Judgements
  69 Appointment of receiver for business. View Judgements
  70 Appointment of receiver for immovable property. View Judgements
  71 Powers of receiver. View Judgements
  72 Withdrawal of Management. View Judgements
  Part 5 -n/a- View Judgements
  73 Notice to show cause. View Judgements
  74 Hearing. View Judgements
  75 Custody pending hearing. View Judgements
  76 Order of detention. View Judgements
  77 Detention in and release from prison. View Judgements
  78 Release. View Judgements
  79 Release on ground of illness. View Judgements
  80 Entry into dwelling house. View Judgements
  81 Prohibition against arrest of women or minors, etc. View Judgements
  Part 6 -n/a- View Judgements
  82 Officers deemed to be acting judicially. View Judgements
  83 Power to take evidence. View Judgements
  84 Continuance of certificate. View Judgements
  85 Procedure on death of defaulter. View Judgements
  86 Appeals. View Judgements
  87 Review. View Judgements
  88 Recovery from surety. View Judgements
  89 Omitted. View Judgements
  90 Subsistenace allowance. View Judgements
  91 Forms. View Judgements
  92 Power to make rules. View Judgements
  93 Saving Regarding Charge. View Judgements
  94 Continuance of certain pending proceedings and power to remove difficulties. View Judgements

Schedule 3           Distraint and Sale.

Schedule 4          
  Part A -n/a- View Judgements
  1 Application of part. View Judgements
  2 Definitions. View Judgements
  3 According and withdrawal of recognition. View Judgements
  4 Conditions to be satisfied by recognised Provident Funds. View Judgements
  5 Relaxation of conditions. View Judgements
  6 Employer's annual contributions, when deemed to be Income received by Employee. View Judgements
  7 Exemption for employee's contributions. View Judgements
  8 Exclusion from total Income of Accumulated balance. View Judgements
  9 Tax on Accumulated balance. View Judgements
  10 Deduction at source of Tax payable on accumulated balance. View Judgements
  11 Treatment of Balance in newly recognised provident fund. View Judgements
  12 Accounts of recognised provident funds. View Judgements
  13 Appeals. View Judgements
  14 Treatment of fund transferred by employer to trustee. View Judgements
  15 Provisions relating to rules. View Judgements
  Part B -n/a- View Judgements
  1 Definitions. View Judgements
  2 Approval and Withdrawal of approval. View Judgements
  3 Conditions for approval. View Judgements
  4 Application for approval. View Judgements
  5 Contributions by employer when deemed to be Income of employer. View Judgements
  6 Deduction of tax on contributions paid to an employee. View Judgements
  7 Deduction from pay of and contributions on behalf of employee to be included in return. View Judgements
  8 Appeals. View Judgements
  9 Liability of trustees on cessation of approval. View Judgements
  10 Particulars to be furnished in respect of superannuation funds. View Judgements
  11 Provisions relating to rules. View Judgements
  Part C -n/a- View Judgements
  1 Definitions. View Judgements
  2 Approval and withdrawal of approval. View Judgements
  3 Conditions from approval. View Judgements
  4 Application for approval. View Judgements
  5 Gratuity deemed to be salary. View Judgements
  6 Liability of trustees on cessation of approval. View Judgements
  7 Contributions by employer, when deemed to be Income of employer. View Judgements
  8 Appeals. View Judgements
  8A Particulars to be Furnished in respect of Gratuity Funds. View Judgements
  9 Provisions relating to rules. View Judgements

Schedule 5           List of Articles and Things.

Schedule 6           Omitted.

Schedule 7          
  Part A Minerals. View Judgements
  Part B Groups of Associated minerals. View Judgements

Schedule 8           List of Industrially backward States and Union Territories.

Schedule 9           Omitted.

Schedule 10           Modifications subject to which the provisions of this act shall apply in case where the previous year in relation to the assessment year commencing on the first april, 1989.

Schedule 11           List of Articles or Things.

Schedule 12           Processed Minerals and Ores.
  ammend THE TAXATION LAWS (AMENDMENT) ACT, 2006 View Judgements



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