Section
Section Title
  INTRODUCTION
  1. Short title and commencement
  2. Definitions
  2A. 1 Limits for the purposes of section 10(13A)
  2B. 1 Conditions for the purpose of section 10(5)
  2BA. 1 Guidelines for the purposes of section 10(10C)
  2BB. 1 Prescribed allowances for the purposes of clause (14) of section 10
  2BC. 1 Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
  2C. 1 Application under section 10(23) and under sub-clauses (iv) and (v) of section 10 (23C)
  2CA. 1 Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
  2D. 1 Guidelines for approval under clause (23F) of section 10
  2DA. 1 Guidelines for approval under clause (23FA) of section 10
  2E. 1 Guidelines for approval under clause (23G) of section 10
  3. Valuation of perquisites
  3A. 1 Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
  4. Unrealised rent
  5. 1 Depreciation
  5A. 1 Prescribed authority for investment allowance
  5AA. Prescribed particulars for depreciation and investment allowance
  5AB. 1 Report of audit of accounts to be furnished under section 32AB(5)
  5AC. 1 Report of audit of accounts to be furnished under section 33AB(2)
  5AD. 1 Report of audit of accounts to be furnished under section 33ABA(2)
  5B. 1 Development rebate
  6. 1 Prescribed authority for expenditure on scientific research
  6A. Prescribed authority, services, etc., for agricultural development allowance
  6AA. Prescribed activities for export markets development allowance
  6AAA. [1] [2] Prescribed authority for the purposes of sections 35CC and 35CCA
  6AAB. Statement of expenditure for claiming deduction under section 35CC
  6AAC. 1 Prescribed authority for the purposes of section 35CCB
  6AB. 1 Form of audit report for claiming deductions under sections 35D and 35E
  6ABA. 1 Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
  6ABB. 1 Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
  6AC. Limits and conditions for allowance of expenditure in certain cases
  6C. Expenditure on residential accommodation including guest houses
  6D. Expenditure in connection with travelling, etc
  6DD. 1 Cases and circumstances in which payment in a sum exceeding 2 twenty thousand rupees may be made otherwise than by a crossed cheque drawn on a bank or by a crossed bank draft
  6E. 1 Limits of reserve for unexpired risks
  6EA.
  6EB. 1 Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
  6F. Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
  6G. 1 Report of audit of accounts to be furnished under section 44AB
  6H. Form of report of an accountant under sub-section (3) of section 50B
  7. Income which is partially agricultural and partially from business
  7A. Income from the manufacture of rubber
  7B. Income from the manufacture of coffee
  8. Income from the manufacture of tea
  8A. 1 Conditions for the grant of development allowance
  9. Royalties or copy right fees, etc., for literary or artistic work
  9A. 1 Deduction in respect of expenditure on production of feature films
  9B. 1 Deduction In respect of expenditure on acquisition of distribution rights of feature films
  9C. 1 Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
  10. Determination of Income in the case of non-residents
  11. Determination of income from transactions with non-residents
  11A. 1 For the purposes of section 80DD
  11AA. 1 Requirements for approval of an Institution or fund under section 80G
  11B. 1 Conditions for allowance for deduction under section 80GG
  11C. 1 Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
  11D. 1 Permanent physical disabilities for the purposes of deduction under section 80U
  11DD. [1] (1) For the purposes of section 80DDB, the specified diseases and ailments shall be as under
  11E. Application for approval of agreement under section 80-O
  11EA. 1 Guidelines for specifying Industrially backward districts for the purpose of deduction under 2 sub-section (5) of section 80-IB3
  11EE. Form of statement to be furnished under section 115K
  11F. General
  11G. Composition of the National Committee
  11H. Headquarters and Secretariat
  11I. Functions
  11J. Guidelines for approval of associations and institutions
  11K. Guidelines for recommending projects or schemes
  11L. Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee
  11M. Procedure before the National Committee
  11N. Other provisions
  11O. 1 Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC
  12. 1 Return of Income
  12A. [13] Preparation of return by authorised representative
  12B. [14] Statement under sub-section (3A) of section 115R.
  12C. [15] Statement under sub-section (2) of section 115U
  13. Application for extension of time for filing return of income
  14. Form of verification under section 142
  14A. 1 Form of audit report under section 142(2A)
  14B. Form of application objecting to an assessment made under section 143(1).
  15. Notice of demand for regular assessment, etc
  16. Declaration under section 158A
  16A. 1 Prescribed authority for approving any Institution or body established for scientific research
  16B. [3] Prescribed authority for the purposes of clauses (8A) and (8B) of section 10.
  16C. [4] Requirements for approval of a fund under section 10(23AAA).
  16D. 1 Form of Report for claiming deduction under section 10A
  16E. 1 Form of Report for claiming deduction under section 10B
  17. 1 Notice for accumulation of Income by charitable or religious trust or institution or association referred to in clauses (21) and (23) of section 10
  17A. 1 Application for registration of charitable or religious trusts, etc
  17B. 1 Audit report in the case of charitable or religious trusts, etc
  17C. [2] Forms or modes of investment or deposits by a charitable or religious trust or Institution
  17D. [6] Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
  18.Accommodation and amenities to be provided by hotels.
  18A. Prescribed authority to certify the daily average number of rehabilitated employees in an Industrial undertaking
  18AA. Prescribed authority for approval of a hotel under section 80CC.
  18AAA. [7] Prescribed authority for approval of a University or any educational Institution of national eminence for the purpose of section 8OG.
  18AAB. [8] Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
  18B. [9] Form of audit report for claiming deduction under section 80HH
  18BB. Form of audit report for claiming deduction under section 80HHA
  18BBA. 12 Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD
  18BBB. 1 Form of audit report for claiming deduction under section 80-I 2 or section 80-IA
  18BBC. 1 Prescribed authority for approval of hotels located in certain areas
  18BBD. [2] Prescribed authority for approval of companies carrying on scientific and Industrial research and development.
  18BBE. 1 Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
  18C. 1 Eligibility of Industrial Parks for benefits under section 80-IA(4D)
  18D. [2] Prescribed authority for approval of companies carrying on scientific research and development
  18DA. Prescribed conditions for deduction under subsection (8A) of section 80-IB.
  19. Computation of capital employed in an Industrial undertaking or a hotel
  19A. Computation of capital employed in an Industrial undertaking or a ship or the business of a hotel for the purposes of section 80J.
  19AB. [1] Form of report for claiming deduction under section 80JJAA.
  20. [2] Guidelines for approval under clause (xvi) of sub-section (2) of section 88
  20A. [5] Guidelines for approval under clause (xvii) of sub-section (2) of section 88.
  21. Limits for life insurance premia in the case of authors, etc.
  21A. [6] Relief when salary is paid in arrears or in advance, etc.
  21AA. 1 Furnishing of particulars for claiming relief under section 89(1)
  21B. Relief when interest on securities is received in arrears
  22. Application for registration of a firm.
  23. Intimation regarding subsequent changes in constitution, etc
  24. Declaration for continuation of registration
  24A. 1 Communication regarding partner who is a benamidar
  25. Certificate of registration
  26. 1 Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
  26A. 1 Furnishing of particulars of income under the head "Salaries" received from other employer(s) for deduction of tax at source
  27. Prescribed arrangements for declaration and payment of dividends within India
  28. [2] Application for certificates for deduction of tax at lower rates
  28A. Statement by shareholder claiming receipt of dividend without deduction of tax .
  28AA. 1 Certificate of no deduction of tax or deduction at lower rates from income other than dividends
  29. Certificate of no deduction of tax or deduction at lower rates from dividends .-
  29A.
  29AA.
  29B. 1 Application for certificate authorising receipt of interest and other sums without deduction of tax
  29C. 1 Declaration by person claiming receipt of certain incomes without deduction of tax
  30. Time and mode of payment to Government account of tax deducted at source
  30A. 1 Credit for tax deducted at source to a person other than the shareholder in certain circumstances
  31. 1 Certificate of tax deducted at source .
  32. Monthly statement or certificate of deduction of tax from "Salaries"
  33. Return of deduction of tax from contributions paid by the trustees of an approved superannuation fund
  34. Return in lieu of monthly return under rule 32
  35. Annual return of salaries paid and tax deducted therefrom
  36. Prescribed persons for section 206
  36A. 1 Income-tax authority for purposes of section 206
  37. 1 Prescribed returns regarding tax deducted at source under section 206
  37A. Returns regarding tax deducted at source in the case of non-residents
  37AA. Return of interest paid to residents without deduction of tax
  37B. 1 Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
  37C. Certificate for no collection of tax at source under section 206C(1)
  37D. Certificate for collection of tax at source under section 206C(5)
  37E. 1 Prescribed returns regarding tax collected at source under section 206C(5A)
  37EA. 1 Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
  37F. 1 Income-tax authority for purposes of section 206C(5A)
  37G. 1 Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
  37H. Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
  38. Notice of demand
  38A. 1 Statement of advance tax
  39. 1 Estimate of advance tax
  40. Waiver of interest
  40A. Claim for credit
  40B. Special provision for payment of tax by certain companies
  41. Refund claim
  42. Application for tax clearance certificate
  43. Form of certificate
  44. Production of certificate
  44A. 1 Application for tax clearance certificate for registration of documents in certain cases
  44B. 1 Grant of tax clearance certificate or refusal
  44C. Form of application for settlement of case
  44CA. 1 Disclosure of information in the application for settlement of cases
  44D. Fee for furnishing copy of report
  44E. Form of application for obtaining an advance ruling
  44F. Certification of copies of the advance rulings pronounced by the Authority
  45. Form of appeal to [1] [2] [3] Commissioner (Appeals)
  46. Mode of service
  46A
  47. Form of appeal and memorandum of cross-objections to Appellate Tribunal
  48. Form of application for reference to High Court
  48A. Notice of demand
  48B. Estimate of advance deposit
  48C. Estimate of annuity deposit for the assessment year 1964-65
  48D. Jurisdiction of competent authorities
  48DD. 1 Statement to be registered with the competent authority under section 269AB
  48E. Manner of publication of notice for acquisition
  48F. Form of appeal to the Appellate Tribunal
  48G. Statement to be furnished in respect of transfers of immovable property
  48-I. Rate of interest for determination of discounted value of consideration
  48J. Jurisdiction of appropriate authority
  48K. 1 Value of immovable property
  48L. Statement to be furnished under section 269UC(3)
  49. Definitions
  50. 1 Accountancy examinations recognised
  51. Educational qualifications prescribed
  52. Prescribed authority for section 288(5)(b)
  53. Register of income-tax practitioners
  54. Application for registration
  55. Certificate of registration
  56. Cancellation of certificate
  57. Cancellation of certificate obtained by misrepresentation
  58. Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
  59. Prescribed authority to order an inquiry
  60. Charge-sheet
  61. Inquiry Officer
  62. Proceedings before Inquiry Officer
  63. Order of the prescribed authority
  64. Procedure if no Inquiry Officer appointed
  65. Change of Inquiry Officer
  66. Powers of prescribed authority and Inquiry Officer
  67. 1 Investment of fund moneys
  67A. 1 Nomination
  68. Circumstances in which withdrawals may be permitted
  69. Conditions for withdrawal for various purposes
  70. Second withdrawal
  71. Repayment of amounts withdrawn
  72. Amount withdrawn but not repaid may be deemed as income
  73. 1 Withdrawal within twelve months before retirement
  74. Accounts
  75. Limits for contributions
  76. Penalty for assigning or creating a charge on beneficial interest
  77. Application for recognition
  78. Order of recognition
  79. Withdrawal of recognition
  80. Exemption from tax when recognition withdrawn
  81. Appeal
  82. Definitions
  83. Establishment of fund and trust
  84. Conditions regarding trustees
  85. 1 Investment of fund moneys
  86. Admission of directors to a fund
  87. Ordinary annual contributions
  88. Initial contributions
  89. Scheme of insurance or annuity
  90. [2] Commutation of annuity Any payment in commutation of annuity shall not exceed.
  91. Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
  92. Penalty if employee assigns or charges interest in fund
  93. Arrangements on winding up, etc., of business
  94. Arrangements for winding up, etc., of fund
  95. Application for approval
  96. Amendment of rules. etc., of fund
  97. Appeal
  98. Definitions
  99. Establishment of fund and trust
  100. Conditions regarding trustees
  101. 1 Investment of fund moneys
  101A. 1 Nomination
  102. Admission of directors to a fund
  103. Ordinary annual contributions
  104. Initial contributions
  105. Penalty if employee assigns or charges interest in fund
  106. Employer not to have interest in fund moneys
  107. Arrangements for winding up, etc., of business
  108. Arrangements for winding up of the fund
  109. Application for approval
  110. Amendment of rules, etc., of fund
  111. Appeal
  111A. Application for reduction of the amount of minimum distribution by a company
  111AA. 1 Conditions for reference to Valuation Officers
  111AB. 1 Form of report of valuation by registered valuer
  111B. 1 Publication and circulation of Board's order
  112. Search and seizure
  112A. 1 Inquiry under section 132
  112B. 1 Release of articles under section 132(5)
  112C. Release of remaining assets
  112D. 1 Requisition of books of account, etc
  112E
  113. 1 Disclosure of information respecting assessees
  114. 1 Application for allotment of a permanent account number
  114A. 1 Application for allotment of a tax deduction account number
  114B. 1 All documents pertaining to the transactions in relation to which permanent account number or General Index Register Number to be quoted for the purpose of clause (c) of sub-section (5) of section 139A
  114C. Class or classes of persons to whom provisions of section 139A shall not apply
  115. 1 Rate of exchange for conversion into rupees of income expressed in foreign currency
  115A. [8] Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Act
  116. Return of Interest paid
  117. Return of dividends paid
  117A. 1 Reduction or waiver of interest payable under section 139
  117B
  118
  119
  119A. 1 Procedure to be followed in calculating interest
  120. Form for furnishing particulars by contractor
  121. Procedure for imposition of fine
  121A. 1 Form of statement to be furnished by producer of cinematograph films
  122. Notice in respect of properties held benami
  123. 1 Application for obtaining certified copies of certain notices
  124. 1 Fees for obtaining certified copy of notice
  125. Deductions and allowances for the transitional previous year relating to assessment year 1989-90



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