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8/19/2019 List of Sections_Income Tax Act 1961_24012016 2
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Income-tax Act, 1961
Chapter: I
PRELIMINARY
Section 1 Short title, extent and commencement
Section 2 Part A Definitions [Clause (1) to Clause (15)] - "Advance ax" to "Charita!le ur#ose"
2(1) Advance ax
2(1A) A$ricultural %ncome
2(1B) Amal$amation
2(1C) Additional Commissioner
2(1D) Additional Director2(2) Annual &alue
2(4) A##ellate ri!unal
2(5) A##roved 'ratuit und
2(6) A##roved Su#erannuation und
2(7) Assessee
2(7A) Assessin$ *fficer
2(8) Assessment
2(9) Assessment +ear
2(9A) Assistant Commissioner
2(9B) Assistant Director
2(10) Avera$e ate *f %ncome-ax
2(11) loc. *f Assets
2(12) oard2(12A) oo.s *r oo.s *f Account
2(13) usiness
2(14) Ca#ital Asset
2(15) Charita!le ur#ose
Section 2 Part B Definitions [Clause (15A) o Clause (/0)] - "Chief Commissioner" o "on-esident"
2(15A) Chief Commissioner
2(15B) Child
2(16) Commissioner
2(16A) Commissioner (A##eals
2(17) Com#an
2(18) Com#an %n 2hich he u!lic Are Su!stantiall %nterested
2(19) Co-*#erative Societ
2(19A) De#ut Commissioner
2(19AA) Demer$er
2(19AAA) Demer$ed Com#an
2(19B) De#ut Commissioner (A##eals
2(19C) De#ut Director
2(20) Director, 3ana$er And 3ana$in$ A$ent
2(21) Director 'eneral *r Director
2(22) Dividend
2(22A) Domestic Com#an
2(22AA) Document
2(22AAA) 4lectoral rust
2(22B) air 3ar.et &alue
2(23) irm
2(23) artner
2(23) artnershi#2(23A) orei$n Com#an
2(23B) rin$e enefits
2(24) %ncome
2(25) %ncome-ax *fficer
2(25A) %ndia
2(26) %ndian Com#an
2(26A) %nfrastructure Ca#ital Com#an
2(26B) %nfrastructure Ca#ital und
2(28) %ns#ector *f %ncome-ax
2(28A) %nterest
2(28B) %nterest *n Securities
2(28BB) %nsurer
2(28C) oint Commissioner2(28D) oint Director
2(29) 6e$al e#resentative
2(29A) 6on$-erm Ca#ital Asset
2(29B) 6on$-erm Ca#ital 'ain
2(29BA) 3anufacture
2(29C) 3aximum 3ar$inal ate
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2(29D) ational ax ri!unal
2(30) on-esident
Section 2 Part C Definitions [Clause (/1) o Clause (78)] - "erson" o "9ero Cou#on ond"
2(31) erson
2(32) erson 2ho :as A Su!stantial %nterest %n he Com#an
2(33) rescri!ed
2(34) revious +ear
2(35) rinci#al *fficer
2(36) rofession
2(36A) u!lic Sector Com#an
2(37) u!lic Servant
2(37A) ate *r ates %n orce
2(38) eco$nised rovident und
2(40) e$ular Assessment
2(41) elative
2(41A) esultin$ Com#an
2(42) esident
2(42A) Short-erm Ca#ital Asset
2(42B) Short-erm Ca#ital 'ain
2(42C) Slum# Sale
2(43) ax
2(43A) ax Credit Certificate
2(44) ax ecover *fficer
2(45) otal %ncome
2(47) ransfer2(48) 9ero Cou#on ond
Section 3 revious +ear Defined
Chapter: II
BASIS OF CHARGE
Section 4 Char$e of income-tax
Section 5 Sco#e of total income
Section 5A A##ortionment of income !et;een s#ouses $overned ! ortu$uese Civil Code
Section 6 esidence in %ndia
Section 7 %ncome deemed to !e received
Section 8 Dividend income
Section 9 %ncome deemed to accrue or arise in %ndia
Section 9A Certain activities not to constitute !usiness connection in %ndia
Chapter: III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
Section 10 Part A %ncomes not included in total income [Clause (1) to Clause (10D)]
Section 10 Part B %ncomes not included in total income [Clause (11) to Clause (1
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Section 25 Amounts not deducti!le from income from house #ro#ert
Section 25A S#ecial #rovision for cases ;here unrealised rent allo;ed as deduction is realised su!seuentl
Section 25AA @nrealised rent received su!seuentl to !e char$ed to income-tax
Section 25B S#ecial #rovision for arrears of rent received
Section 26 ro#ert o;ned ! co-o;ners
Section 27 *;ner of house #ro#ert, annual char$e, etc?, defined
Chapter: IV Part D
COMPUTATION OF TOTAL INCOME - D. - Profits and gains of business or profession
Section 28 rofits and $ains of !usiness or #rofession
Section 29 %ncome from #rofits and $ains of !usiness or #rofession, ho; com#uted
Section 30 ent, rates, taxes, re#airs and insurance for !uildin$s
Section 31 e#airs and insurance of machiner, #lant and furnitureSection 32 De#reciation
Section 32A %nvestment allo;ance
Section 32AB %nvestment de#osit account
Section 32AC %nvestment in ne; #lant or machiner?
Section 32AD %nvestment in ne; #lant or machiner in notified !ac.;ard areas in certain States
Section 33 Develo#ment re!ate
Section 33A Develo#ment allo;ance
Section 33AB ea develo#ment account [,coffee develo#ment account and ru!!er develo#ment account
Section 33ABA Site estoration und
Section 33AC eserves for shi##in$ !usiness
Section 33B eha!ilitation allo;ance
Section 34 Conditions for de#reciation allo;ance and develo#ment re!ate
Section 34A estriction on una!sor!ed de#reciation and una!sor!ed investment allo;ance for limited #eriod incase of certain domestic com#anies
Section 35 4x#enditure on scientific research
Section 35A 4x#enditure on acuisition of #atent ri$hts or co#ri$hts
Section 35AB 4x#enditure on .no;-ho;
Section 35ABB 4x#enditure for o!tainin$ licence to o#erate telecommunication services
Section 35AC 4x#enditure on eli$i!le #roBects or schemes
Section 35AD Deduction in res#ect of ex#enditure on s#ecified !usiness?
Section 35B 4x#ort mar.ets develo#ment allo;ance
Section 35C A$ricultural develo#ment allo;ance
Section 35CC ural develo#ment allo;ance
Section 35CCA 4x#enditure ! ;a of #ament to associations and institutions for carrin$ out rural develo#ment
#ro$rammes
Section 35CCB 4x#enditure ! ;a of #ament to associations and institutions for carrin$ out #ro$rammes of
conservation of natural resources
Section 35CCC 4x#enditure on a$ricultural extension #roBect?
Section 35CCD 4x#enditure on s.ill develo#ment #roBect?
Section 35D Amortisation of certain #reliminar ex#enses
Section 35DD Amortisation of ex#enditure in case of amal$amation or demer$er
Section 35DDA Amortisation of ex#enditure incurred under voluntar retirement scheme
Section 35E Deduction for ex#enditure on #ros#ectin$, etc?, for certain minerals
Section 36 *ther deductions
Section 37 'eneral
Section 38 uildin$, etc?, #artl used for !usiness, etc?, or not exclusivel so used
Section 39 3ana$in$ a$enc commission
Section 40 Amounts not deducti!le
Section 40A 4x#enses or #aments not deducti!le in certain circumstances
Section 41 rofits char$ea!le to taxSection 42 S#ecial #rovision for deductions in the case of !usiness for #ros#ectin$, etc?, for mineral oil
Section 43 Definitions of certain terms relevant to income from #rofits and $ains of !usiness or #rofession
Section 43A S#ecial #rovisions conseuential to chan$es in rate of exchan$e of currenc
Section 43B Certain deductions to !e onl on actual #ament
Section 43C S#ecial #rovision for com#utation of cost of acuisition of certain assets
Section 43CA S#ecial #rovision for full value of consideration for transfer of assets other than ca#ital assets in
certain cases?
Section 43D S#ecial #rovision in case of income of #u!lic financial institutions, #u!lic com#anies, etc?
Section 44 %nsurance !usiness
Section 44A S#ecial #rovision for deduction in the case of trade, #rofessional or similar association
Section 44AA 3aintenance of accounts ! certain #ersons carrin$ on #rofession or !usiness
Section 44AB Audit of accounts of certain #ersons carrin$ on !usiness or #rofession
Section 44AC S#ecial #rovision for com#utin$ #rofits and $ains from the !usiness of tradin$ in certain $oodsSection 44AD S#ecial #rovision for com#utin$ #rofits and $ains of !usiness on #resum#tive !asis?
Section 44AE S#ecial #rovision for com#utin$ #rofits and $ains of !usiness of #lin$, hirin$ or leasin$ $oods
carria$es
Section 44AF S#ecial #rovisions for com#utin$ #rofits and $ains of retail !usiness
Section 44B S#ecial #rovision for com#utin$ #rofits and $ains of shi##in$ !usiness in the case of non-residents
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Section 44BB S#ecial #rovision for com#utin$ #rofits and $ains in connection ;ith the !usiness of ex#loration, etc?,
of mineral oils
Section 44BBA S#ecial #rovision for com#utin$ #rofits and $ains of the !usiness of o#eration of aircraft in the case of
non-residents
Section 44BBB S#ecial #rovision for com#utin$ #rofits and $ains of forei$n com#anies en$a$ed in the !usiness of civil
construction, etc?, in certain turn.e #o;er #roBects
Section 44C Deduction of head office ex#enditure in the case of non-residents
Section 44D S#ecial #rovisions for com#utin$ income ! ;a of roalties, etc?, in the case of forei$n com#anies
Section 44DA S#ecial #rovision for com#utin$ income ! ;a of roalties, etc?, in case of non-residents
Section 44DB S#ecial #rovision for com#utin$ deductions in the case of !usiness reor$ani>ation of co-o#erative
!an.s
Chapter: IV Part E
COMPUTATION OF TOTAL INCOME - E. - Capital gains
Section 45 Ca#ital $ains
Section 46 Ca#ital $ains on distri!ution of assets ! com#anies in liuidation
Section 46A Ca#ital $ains on #urchase ! com#an of its o;n shares or other s#ecified securities
Section 47 ransactions not re$arded as transfer
(i) #artition of a :indu undivided famil
(ii)
(iii) $ift or ;ill or an irrevoca!le trust E
(iv) ! a holdin$ com#an to its su!sidiar com#an
(v) ! a su!sidiar com#an to the holdin$ com#an
(vi) ! the amal$amatin$ com#an to the amal$amated com#an ?
(via) Shares held in indian com#an, ! amal$amatin$ forei$n com#an to amal$amted forei$n com#an
(viaa) (Amal$amation of !an.s) an transfer, in a scheme of amal$amation of a !an.in$ com#an ;ith a
!an.in$ institution
(vib) Demer$er, ! the demer$ed com#an to the resultin$ com#an
(vic) Demer$er, !ein$ a share or shares held in an %ndian com#an, ! the demer$ed forei$n com#an to
the resultin$ forei$n com#an
(vica) an transfer in a !usiness reor$anisation, of a ca#ital asset ! the #redecessor co-o#erative !an. to
the successor co-o#erative !an.
(vicb) ! a shareholder, in a !usiness reor$anisation, of a share or shares held ! him in the #redecessor co-
o#erative !an.
(vid) an transfer or issue of shares ! the resultin$ com#an, in a scheme of demer$er to the
shareholders of the demer$ed com#an
(vii) an transfer ! a shareholder, in a scheme of amal$amation, of a share or shares held ! him in the
amal$amatin$ com#an
(viia) an transfer of !onds or 'lo!al De#ositor ecei#ts] made outside %ndia ! a non-resident to another
non-resident
(viib) an transfer of a 'overnment Securit ! a non-resident to another non-resident?
(viii) FF
(ix) an transfer of an ;or. of art, archaeolo$ical, scientific or art collection, !oo., manuscri#t, dra;in$,
#aintin$, #hoto$ra#h or #rint, to the 'overnment,etc
(x) conversion of !onds or de!entures, de!enture-stoc. or de#osit certificates in an form, into shares
or de!entures of that com#an
(xa) an transfer ! ;a of conversion of !onds referred to in clause (a) of su!-section (1) of section
115AC into shares or de!entures of an com#an
(xi) FF
(xii) an transfer of land of a sic. industrial com#an
(xiii) ! a firm to a com#an as a result of succession of the firm ! a com#an or
or
an transfer of a ca#ital asset to a com#an in the course of demutualisation or cor#oratisation of a
reco$nised stoc. exchan$e in %ndia as a result of ;hich an association of #ersons or !od of
individuals is succeeded ! such com#an
(xiiia) an transfer of mem!ershi# ri$ht held ! a mem!er in accordance ;ith a scheme for demutualisation
or cor#oratisation for acuisition of shares and tradin$ or clearin$ ri$hts
(xiiib) ! a #rivate com#an or unlisted #u!lic com#an to an 66 or
an transfer of a share or shares held in the com#an ! a shareholder as a result of conversion of
the com#an into a limited lia!ilit #artnershi#
(xiv) transfer of an ca#ital asset or intan$i!le asset durin$ succession of a sole #ro#rietar concern ! a
com#anE
(xv) an transfer in a scheme for lendin$ of an securities under an a$reement or arran$ement, ;hich the
assessee has entered into ;ith the !orro;er of such securities and ;hich is su!Bect to the $uidelinesissued ! the S4%
(xvi) an transfer of a ca#ital asset in a transaction of reverse mort$a$e
(xvii) an transfer of a share of a S& to a !usiness trust in exchan$e of units allotted ! that trust to the
transferor?
Section 47A 2ithdra;al of exem#tion in certain cases
Section 48 3ode of com#utation
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Section 49 Cost ;ith reference to certain modes of acuisition
Section 50 S#ecial #rovision for com#utation of ca#ital $ains in case of de#recia!le assets
Section 50A S#ecial #rovision for cost of acuisition in case of de#recia!le asset
Section 50B S#ecial #rovision for com#utation of ca#ital $ains in case of slum# sale
Section 50C S#ecial #rovision for full value of consideration in certain cases
Section 50D air mar.et value deemed to !e full value of consideration in certain cases?
Section 51 Advance mone received
Section 53 4xem#tion of ca#ital $ains from a residential house
Section 54 rofit on sale of #ro#ert used for residence
Section 54A elief of tax on ca#ital $ains in certain cases
Section 54B Ca#ital $ain on transfer of land used for a$ricultural #ur#oses not to !e char$ed in certain cases
Section 54C Ca#ital $ain on transfer of Be;eller held for #ersonal use not to !e char$ed in certain cases
Section 54D Ca#ital $ain on com#ulsor acuisition of lands and !uildin$s not to !e char$ed in certain cases
Section 54E Ca#ital $ain on transfer of ca#ital assets not to !e char$ed in certain cases
Section 54EA Ca#ital $ain on transfer of lon$-term ca#ital assets not to !e char$ed in the case of investment in
[s#ecified securities
Section 54EB Ca#ital $ain on transfer of lon$-term ca#ital assets not to !e char$ed in certain cases
Section 54EC Ca#ital $ain not to !e char$ed on investment in certain !onds
Section 54ED Ca#ital $ain on transfer of certain listed securities or unit not to !e char$ed in certain cases
Section 54F Ca#ital $ain on transfer of certain ca#ital assets not to !e char$ed in case of investment in residential
house
Section 54G 4xem#tion of ca#ital $ains on transfer of assets in cases of shiftin$ of industrial underta.in$ from
ur!an area
Section 54GA 4xem#tion of ca#ital $ains on transfer of assets in cases of shiftin$ of industrial underta.in$ from
ur!an area to an S#ecial 4conomic 9oneSection 54GB Ca#ital $ain on transfer of residential #ro#ert not to !e char$ed in certain cases?
Section 54H 4xtension of time for acuirin$ ne; asset or de#ositin$ or investin$ amount of ca#ital $ain
Section 55 3eanin$ of adBusted, cost of im#rovement and cost of acuisition
Section 55A eference to &aluation *fficer
Chapter: IV Part F
COMPUTATION OF TOTAL INCOME - F. - Income from other sources
Section 56 %ncome from other sources
Section 57 Deductions
Section 58 Amounts not deducti!le
Section 59 rofits char$ea!le to tax
Chapter: V
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
Section 60 ransfer of income ;here there is no transfer of assets
Section 61 evoca!le transfer of assets
Section 62 ransfer irrevoca!le for a s#ecified #eriod
Section 63 ransfer and revoca!le transfer defined
Section 64 %ncome of individual to include income of s#ouse, minor child, etc?
Section 65 6ia!ilit of #erson in res#ect of income included in the income of another #erson
Chapter: VI Part A
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Aggregation of income
Section 66 otal income
Section 67 3ethod of com#utin$ a #artners share in the income of the firm
Section 67A 3ethod of com#utin$ a mem!ers share in income of association of #ersons or !od of individuals
Section 68 Cash credits
Section 69 @nex#lained investments
Section 69A @nex#lained mone, etc?Section 69B Amount of investments, etc?, not full disclosed in !oo.s of account
Section 69C @nex#lained ex#enditure, etc?
Section 69D Amount !orro;ed or re#aid on hundi
Chapter: VI Part B
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Set off, or carry forward and set off
Section 70 Set off of loss from one source a$ainst income from another source under the same head of income
Section 71 Set off of loss from one head a$ainst income from another
Section 71A ransitional #rovisions for set off of loss under the head %ncome from house #ro#ert
Section 71B Carr for;ard and set off of loss from house #ro#ert
Section 72 Carr for;ard and set off of !usiness losses
Section 72A rovisions relatin$ to carr for;ard and set off of accumulated loss and una!sor!ed de#reciation
allo;ance in amal$amation or demer$er, etc?
Section 72AA rovisions relatin$ to carr for;ard and set-off of accumulated loss and una!sor!ed de#reciation
allo;ance in scheme of amal$amation of !an.in$ com#an in certain cases
Section 72AB rovisions relatin$ to carr for;ard and set off of accumulated loss and una!sor!ed de#reciation
allo;ance in !usiness reor$anisation of co-o#erative !an.s
Section 73 6osses in s#eculation !usiness
Section 73A Carr for;ard and set off losses ! s#ecified !usiness
Section 74 6osses under the head Ca#ital $ains
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Section 74A 6osses from certain s#ecified sources fallin$ under the head %ncome from other sources
Section 75 6osses of firms
Section 78 Carr for;ard and set off of losses in case of chan$e in constitution of firm or on succession
Section 79 Carr for;ard and set off of losses in the case of certain com#anies
Section 80 Su!mission of return for losses
Chapter: VI-A Part A
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - A. - General
Section 80A Deductions to !e made in com#utin$ total income
Section 80AA Com#utation of deduction under section 803
Section 80AB Deductions to !e made ;ith reference to the income included in the $ross total income
Section 80AC Deduction not to !e allo;ed unless return furnished
Section 80B DefinitionsChapter: VI-A Part B
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments
Section 80C Deduction in res#ect of life insurance #remia, deferred annuit, contri!utions to #rovident fund,
su!scri#tion to certain euit shares or de!entures, etc?
Section 80CC Deduction in res#ect of investment in certain ne; shares
Section 80CCA Deduction in res#ect of de#osits under ational Savin$s Scheme or #ament to a deferred annuit
#lan
Section 80CCB Deduction in res#ect of investment made under 4uit 6in.ed Savin$s Scheme
Section 80CCC Deduction in res#ect of contri!ution to certain #ension funds
Section 80CCD Deduction in res#ect of contri!ution to #ension scheme of Central 'overnment
Section 80CCE 6imit on deductions under sections 80C, 80CCC and 80CCD
Section 80CCF Deduction in res#ect of su!scri#tion to lon$-term infrastructure !onds?
Section 80CCG Deduction in res#ect of investment made under an euit savin$s scheme?
Section 80D Deduction in res#ect of medical insurance #remia
Section 80DD Deduction in res#ect of maintenance includin$ medical treatment of a de#endant ;ho is a #erson
;ith disa!ilit
Chapter: IV Part A
COMPUTATION OF TOTAL INCOME - A. - Salaries
Section 80DDA
Chapter: VI-A Part B
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments
Section 80DDB Deduction in res#ect of medical treatment, etc?
Section 80E Deduction in res#ect of interest on loan ta.en for hi$her education
Section 80EE Deduction in res#ect of interest on loan ta.en for residential house #ro#ert?
Section 80F Deduction in res#ect of educational ex#enses in certain cases
Section 80FF Deduction in res#ect of ex#enses on hi$her education in certain cases
Section 80G Deduction in res#ect of donations to certain funds, charita!le institutions, etc?Section 80GG Deductions in res#ect of rents #aid
Section 80GGA Deduction in res#ect of certain donations for scientific research or rural develo#ment
Section 80GGB Deduction in res#ect of contri!utions $iven ! com#anies to #olitical #arties or an electoral trust
Section 80GGC Deduction in res#ect of contri!utions $iven ! an #erson to #olitical #arties
Chapter: VI-A Part C
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - C. - Deductions in respect of certain incomes
Section 80H Deduction in case of ne; industrial underta.in$s em#loin$ dis#laced #ersons, etc?
Section 80HH Deduction in res#ect of #rofits and $ains from ne;l esta!lished industrial underta.in$s or hotel
!usiness in !ac.;ard areas
Section 80HHA Deduction in res#ect of #rofits and $ains from ne;l esta!lished small-scale industrial underta.in$s
Section 80HHB Deduction in res#ect of #rofits and $ains from #roBects outside %ndia
Section 80HHBA Deduction in res#ect of #rofits and $ains from housin$ #roBects in certain cases
Section 80HHC Deduction in res#ect of #rofits retained for ex#ort !usiness
Section 80HHD Deduction in res#ect of earnin$s in converti!le forei$n exchan$eSection 80HHE Deduction in res#ect of #rofits from ex#ort of com#uter soft;are, etc?
Section 80HHF Deduction in res#ect of #rofits and $ains from ex#ort or transfer of film soft;are, etc?
Section 80I Deduction in res#ect of #rofits and $ains from industrial underta.in$s after a certain date, etc?
Section 80IA Deductions in res#ect of #rofits and $ains from industrial underta.in$s or enter#rises en$a$ed in
infrastructure develo#ment, etc?
Section 80IAB Deductions in res#ect of #rofits and $ains ! an underta.in$ or enter#rise en$a$ed in develo#ment of
S#ecial 4conomic 9one
Section 80IB Deduction in res#ect of #rofits and $ains from certain industrial underta.in$s other than
infrastructure develo#ment underta.in$s
Section 80IC S#ecial #rovisions in res#ect of certain underta.in$s or enter#rises in certain s#ecial cate$or States
Section 80ID Deduction in res#ect of #rofits and $ains from !usiness of hotels and convention centres in s#ecified
areaSection 80IE S#ecial #rovisions in res#ect of certain underta.in$s in orth-4astern States
Section 80JJA Deduction in res#ect of #rofits and $ains from !usiness of collectin$ and #rocessin$ of !io-de$rada!le
;aste
Section 80JJAA Deduction in res#ect of em#loment of ne; ;or.men
Section 80LA Deductions in res#ect of certain incomes of *ffshore an.in$ @nits and %nternational inancial
Services Centre
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Section 80O Deduction in res#ect of roalties, etc?, from certain forei$n enter#rises
Section 80P Deduction in res#ect of income of co-o#erative societies
Section 80Q Deduction in res#ect of #rofits and $ains from the !usiness of #u!lication of !oo.s
Section 80QQA Deduction in res#ect of #rofessional income of authors of text !oo.s in %ndian lan$ua$es
Section 80QQB Deduction in res#ect of roalt income, etc?, of authors of certain !oo.s other than text-!oo.s
Section 80R Deduction in res#ect of remuneration from certain forei$n sources in the case of #rofessors,
teachers, etc?
Section 80RR Deduction in res#ect of #rofessional income from forei$n sources in certain cases
Section 80RRA Deduction in res#ect of remuneration received for services rendered outside %ndia
Section 80RRB Deduction in res#ect of roalt on #atents
Chapter: VI-A Part CA
Deductions in respect of other incomesSection 80TTA Deduction in res#ect of interest on de#osits in savin$s account?
Chapter: VI-A Part D
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - D. - Other deductions
Section 80U Deduction in case of a #erson ;ith disa!ilit
Chapter: VI-B
RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
Section 80VVA 4S%C%* * C4A% D4D@C%*S % :4 CAS4 * C*3A%4S
Chapter: VII
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
Section 86 Share of mem!er of an association of #ersons or !od of individuals in the income of the association
or !od
Chapter: VIII Part A
REBATES AND RELIEFS - A. - Rebate of income-tax
Section 87 e!ate to !e allo;ed in com#utin$ income-taxSection 87A e!ate of income-tax in case of certain individuals
Section 88 e!ate on life insurance #remia, contri!ution to #rovident fund, etc?
Section 88E e!ate in res#ect of securities transaction taxChapter: VIII Part B
REBATES AND RELIEFS - B. - Relief for income-tax
Section 89 elief ;hen salar, etc?, is #aid in arrears or in advance
Section 89A ax relief in relation to ex#ort turnover
Chapter: IX
DOUBLE TAXATION RELIEF
Section 90 A$reement ;ith forei$n countries or s#ecified territories
Section 90A Ado#tion ! Central 'overnment of a$reements !et;een s#ecified associations for dou!le taxation
relief
Section 91 Countries ;ith ;hich no a$reement exists
Chapter: X
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Section 92 Com#utation of income from international transaction havin$ re$ard to arms len$th #rice
Section 92A 3eanin$ of associated enter#rise
Section 92B 3eanin$ of international transaction
Section 92BA 3eanin$ of s#ecified domestic transaction?
Section 92C Com#utation of arms len$th #rice
Section 92CA eference to ransfer ricin$ *fficer
Section 92CB o;er of oard to ma.e safe har!our rules
Section 92CC Advance #ricin$ a$reement?
Section 92CD 4ffect to advance #ricin$ a$reement?
Section 92D 3aintenance and .ee#in$ of information and document ! #ersons enterin$ into an international
transaction or s#ecified domestic transaction
Section 92E e#ort from an accountant to !e furnished ! #ersons enterin$ into international transactionSection 92F Definitions of certain terms relevant to com#utation of arms len$th #rice, etc
Section 93 Avoidance of income-tax ! transactions resultin$ in transfer of income to non-residents
Section 94 Avoidance of tax ! certain transactions in securities
Section 94A S#ecial measures in res#ect of transactions ;ith #ersons located in notified Burisdictional area?
Chapter: X-A
GENERAL ANTI-AVOIDANCE RULE
Section 95 A##lica!ilit of 'eneral Anti-Avoidance ule?
Section 96 %m#ermissi!le avoidance arran$ement?
Section 97 Arran$ement to lac. commercial su!stance?
Section 98 Conseuences of im#ermissi!le avoidance arran$ement?
Section 99 reatment of connected #erson and accommodatin$ #art?
Section 100 A##lication of this Cha#ter
Section 101 ramin$ of $uidelines
Section 102 DefinitionsChapter: XI
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
Chapter: XII
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
Section 110 Determination of tax ;here total income includes income on ;hich no tax is #aa!le
Section 111 ax on accumulated !alance of reco$nised #rovident fund
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Section 111A ax on short term ca#ital $ains in certain cases
Section 112 ax on lon$-term ca#ital $ains
Section 113 ax in the case of !loc. assessment of search cases
Section 114 ax on ca#ital $ains in cases of assessees other than com#anies
Section 115 ax on ca#ital $ains in case of com#anies
Section 115A ax on dividends, roalt and technical service fees in the case of forei$n com#anies
Section 115AB ax on income from units #urchased in forei$n currenc or ca#ital $ains arisin$ from their transfer
Section 115AC ax on income from !onds or 'lo!al De#ositor ecei#ts #urchased in forei$n currenc or ca#ital
$ains arisin$ from their transfer
Section 115ACA ax on income from 'lo!al de#ositor recei#ts #urchased in forei$n currenc or ca#ital $ains arisin$
from their transfer
Section 115AD ax on income of orei$n %nstitutional %nvestors from securities or ca#ital $ains arisin$ from their
transfer
Section 115B ax on #rofits and $ains of life insurance !usiness
Section 115BB ax on ;innin$s from lotteries, cross;ord #u>>les, races includin$ horse races, card $ames and other
$ames of an sort or $am!lin$ or !ettin$ of an form or nature ;hatsoever
Section 115BBA ax on non-resident s#ortsmen or s#orts associations
Section 115BBB ax on income from units of an o#en-ended euit oriented fund of the @nit rust of %ndia or of
3utual unds
Section 115BBC Anonmous donations to !e taxed in certain cases
Section 115BBD ax on certain dividends received from forei$n com#anies
Section 115BBE ax on income referred to in section G8 or section GH or section GHA or section GH or section GHC or
section GHD?
Chapter: XII-ASPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
Section 115C Definitions
Section 115D S#ecial #rovision for com#utation of total income of non-residents
Section 115E ax on investment income and lon$-term ca#ital $ains
Section 115F Ca#ital $ains on transfer of forei$n exchan$e assets not to !e char$ed in certain cases
Section 115G eturn of income not to !e filed in certain cases
Section 115H enefit under Cha#ter to !e availa!le in certain cases even after the assessee !ecomes resident
Section 115I Cha#ter not to a##l if the assessee so chooses
Chapter: XII-B
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
Section 115J S#ecial #rovisions relatin$ to certain com#anies
Section 115JA Deemed income relatin$ to certain com#anies
Section 115JAA ax credit in res#ect of tax #aid on deemed income relatin$ to certain com#anies
Section 115JB S#ecial #rovision for #ament of tax ! certain com#anies
Chapter: XII-BA
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY
Section 115JC S#ecial #rovisions for #ament of tax ! certain #ersons other than a com#an
Section 115JD ax credit for alternate minimum tax
Section 115JE A##lication of other #rovisions of this Act?
Section 115JEE A##lication of this Cha#ter to certain #ersons?
Section 115JF %nter#retation in this Cha#ter
Chapter: XII-BB
SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
Section 115JG Conversion of an %ndian !ranch of orei$n Com#an into su!sidiar %ndian com#an?
Chapter: XII-C
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
Section 115K S#ecial #rovision for com#utation of income in certain cases
Section 115L eturn of income not to !e filed in certain cases
Section 115M S#ecial #rovision for disallo;ance of deductions and re!ate of income-tax
Section 115N ar of #roceedin$s in certain cases
Chapter: XII-D
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
Section 115O ax on distri!uted #rofits of domestic com#anies
Section 115P %nterest #aa!le for non-#ament of tax ! domestic com#anies
Section 115Q 2hen com#an is deemed to !e in default
Chapter: XII-DA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
Section 115QA ax on distri!uted income to shareholders
Section 115QB %nterest #aa!le for non-#ament of tax ! com#an
Section 115QC 2hen com#an is deemed to !e assessee in default?
Chapter: XII-ESPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
Section 115R ax on distri!uted income to unit holders
Section 115S %nterest #aa!le for non-#ament of tax
Section 115T @nit trust of %ndia or mutual fund to !e an assessee in default
Chapter: XII-EA
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
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Section 115TA ax on distri!uted income to investors?
Section 115TB %nterest #aa!le for non-#ament of tax?
Section 115TC Securitisation trust to !e assessee in default?
Chapter: XII-F
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FU
Section 115U ax on income in certain cases
Chapter: XII-FA
SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
Section 115UA S4C%A6 *&%S%*S 46A%' * @S%4SS @SS
Chapter: XII-FB
SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
Section 115UB ax on income of investment fund and its unit holdersChapter: XII-G Part A
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - A. - Meaning of certain expressions
Section 115V Definitions
Chapter: XII-G Part B
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - B. - Computation of tonnage income from business of operating qual
Section 115VA Com#utation of #rofits and $ains from the !usiness of o#eratin$ ualifin$ shi#s
Section 115VB *#eratin$ shi#s
Section 115VC Iualifin$ com#an
Section 115VD Iualifin$ shi#
Section 115VE 3anner of com#utation of income under tonna$e tax scheme
Section 115VF onna$e income
Section 115VG Com#utation of tonna$e income
Section 115VH Calculation in case of Boint o#eration, etc?
Section 115VI elevant shi##in$ incomeSection 115VJ reatment of common costs
Section 115VK De#reciation
Section 115VL 'eneral exclusion of deduction and set off, etc?
Section 115VM 4xclusion of loss
Section 115VN Char$ea!le $ains from transfer of tonna$e tax assets
Section 115VO 4xclusion from #rovisions of section 115
Chapter: XII-G Part C
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - C. - Procedure for option of tonnage tax scheme
Section 115VP 3ethod and time of o#tin$ for tonna$e tax scheme
Section 115VQ eriod for ;hich tonna$e tax o#tion to remain in force
Section 115VR ene;al of tonna$e tax scheme
Section 115VS rohi!ition to o#t for tonna$e tax scheme in certain cases
Chapter: XII-G Part D
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - D. - Conditions for applicability of tonnage tax scheme
Section 115VT ransfer of #rofits to onna$e ax eserve Account
Section 115VU 3inimum trainin$ reuirement for tonna$e tax com#an
Section 115VV 6imit for charter in of tonna$e
Section 115VW 3aintenance and audit of accounts
Section 115VX Determination of tonna$e
Chapter: XII-G Part E
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - E. - Amalgamation and demerger of shipping companies
Section 115VY Amal$amation
Section 115VZ Demer$er
Chapter: XII-G Part F
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - F. - Miscellaneous
Section 115VZA 4ffect of tem#oraril ceasin$ to o#erate ualifin$ shi#s
Chapter: XII-G Part GSPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - G. - Provisions of this Chapter not to apply in certain cases
Section 115VZB Avoidance of tax
Section 115VZC 4xclusion from tonna$e tax scheme
Chapter: XII-H Part A
INCOME-TAX ON FRINGE BENEFITS - A. - Meaning of certain expressions
Section 115W Definitions
Chapter: XII-H Part B
INCOME-TAX ON FRINGE BENEFITS - B. - Basis of charge
Section 115WA Char$e of frin$e !enefit tax
Section 115WB rin$e !enefits
Section 115WC &alue of frin$e !enefits
Chapter: XII-H Part C
INCOME-TAX ON FRINGE BENEFITS - C. - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect there
Section 115WD eturn of frin$e !enefitsSection 115WE Assessment
Section 115WF est Bud$ment assessment
Section 115WG rin$e !enefits esca#in$ assessment
Section 115WH %ssue of notice ;here frin$e !enefits have esca#ed assessment
Section 115WI ament of frin$e !enefit tax
Section 115WJ Advance tax in res#ect of frin$e !enefits
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Section 115WK %nterest for default in furnishin$ return of frin$e !enefits
Section 115WKA ecover of frin$e !enefit tax ! the em#loer from the em#loee
Section 115WKB Deemed #ament of tax ! em#loee?
Section 115WL A##lication of other #rovisions of this Act
Section 115WM Cha#ter J%%-: not to a##l after a certain date
Chapter: XIII Part A
INCOME-TAX AUTHORITIES - A. - Appointment and control
Section 116 %ncome-tax authorities
Section 117 A##ointment of income-tax authorities
Section 118 Control of income-tax authorities
Section 119 %nstructions to su!ordinate authorities
Chapter: XIII Part BINCOME-TAX AUTHORITIES - B. - Jurisdiction
Section 120 urisdiction of income-tax authorities
Section 121 urisdiction of Commissioners
Section 121A urisdiction of Commissioners (A##eals)
Section 122 urisdiction of A##ellate Assistant Commissioners
Section 123 urisdiction of %ns#ectin$ Assistant Commissioners
Section 124 urisdiction of Assessin$ *fficers
Section 125 o;ers of Commissioner res#ectin$ s#ecified areas, cases, #ersons, etc?
Section 125A Concurrent Burisdiction of %ns#ectin$ Assistant Commissioner and %ncome-tax *fficer
Section 126 o;ers of oard res#ectin$ s#ecified area, classes of #ersons or incomes
Section 127 o;er to transfer cases
Section 128 unctions of %ns#ectors of %ncome-tax
Section 129 Chan$e of incum!ent of an office
Section 130 Commissioner com#etent to #erform an function or functions
Section 130A %ncome-tax *fficer com#etent to #erform an function or functions
Chapter: XIII Part C
INCOME-TAX AUTHORITIES - C. - Powers
Section 131 o;er re$ardin$ discover, #roduction of evidence, etc?
Section 132 Search and sei>ure
Section 132A o;ers to reuisition !oo.s of account, etc?
Section 132B A##lication of sei>ed or reuisitioned assets
Section 133 o;er to call for information
Section 133A o;er of surve
Section 133B o;er to collect certain information
Section 133C o;er to call for information ! #rescri!ed income-tax authorit?
Section 134 o;er to ins#ect re$isters of com#anies
Section 135 o;er of [Director 'eneral or Director], [Chief Commissioner or Commissioner] and [ointCommissioner]
Section 136 roceedin$s !efore income-tax authorities to !e Budicial #roceedin$s
Chapter: XIII Part D
INCOME-TAX AUTHORITIES - D. - Disclosure of information
Section 137 Disclosure of information #rohi!ited
Section 138 Disclosure of information res#ectin$ assessees
Chapter: XIV
PROCEDURE FOR ASSESSMENT
Section 139 eturn of income
Section 139A ermanent account num!er
Section 139B Scheme for su!mission of returns throu$h ax eturn re#arers
Section 139C o;er of oard to dis#ense ;ith furnishin$ documents, etc?, ;ith the return
Section 139D ilin$ of return in electronic form
Section 140 eturn ! ;hom to !e si$ned
Section 140A Self-assessment
Section 141 rovisional assessment
Section 141A rovisional assessment for refund
Section 142 %nuir !efore assessment
Section 142A 4stimate ! &aluation *fficer in certain cases
Section 143 Assessment
Section 144 est Bud$ment assessment
Section 144A o;er of [oint Commissioner] to issue directions in certain cases
Section 144B eference to De#ut Commissioner in certain cases
Section 144BA eference to Commissioner in certain cases
Section 144C eference to Dis#ute esolution anel
Section 145 3ethod of accountin$
Section 145A 3ethod of accountin$ in certain casesSection 146 eo#enin$ of assessment at the instance of the assessee
Section 147 %ncome esca#in$ assessment
Section 148 %ssue of notice ;here income has esca#ed assessment
Section 149 ime limit for notice
Section 150 rovision for cases ;here assessment is in #ursuance of an order on a##eal, etc?
Section 151 Sanction for issue of notice
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Section 152 *ther #rovisions
Section 153 ime limit for com#letion of assessments and reassessments
Section 153A Assessment in case of search or reuisition
Section 153B ime-limit for com#letion of assessment under section 15/A
Section 153C Assessment of income of an other #erson
Section 153D rior a##roval necessar for assessment in cases of search or reuisition
Section 154 ectification of mista.e
Section 155 *ther amendments
Section 156 otice of demand
Section 157 %ntimation of loss
Section 158 %ntimation of assessment of firm
Chapter: XIV-A
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
Section 158A rocedure ;hen assessee claims identical uestion of la; is #endin$ !efore :i$h Court or Su#reme
Court
Section 158AA rocedure ;hen in an a##eal ! revenue an identical uestion of la; is #endin$ !efore Su#reme
Court
Chapter: XIV-B
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
Section 158B Definitions
Section 158BA Assessment of undisclosed income as a result of search
Section 158BB Com#utation of undisclosed income of the !loc. #eriod
Section 158BC rocedure for !loc. assessment
Section 158BD @ndisclosed income of an other #erson
Section 158BE ime limit for com#letion of !loc. assessment
Section 158BF Certain interests and #enalties not to !e levied or im#osed
Section 158BFA 6ev of interest and #enalt in certain cases
Section 158BG Authorit com#etent to ma.e the !loc. assessment
Section 158BH A##lication of other #rovisions of this Act
Section 158BI Cha#ter not to a##l after certain date
Chapter: XV Part A
LIABILITY IN SPECIAL CASES - A. - Legal representatives
Section 159 6e$al re#resentatives
Chapter: XV Part B
LIABILITY IN SPECIAL CASES - B. - Representative assessees - General provisions
Section 160 e#resentative assessee
Section 161 6ia!ilit of re#resentative assessee
Section 162 i$ht of re#resentative assessee to recover tax #aid
Chapter: XV Part CLIABILITY IN SPECIAL CASES - C. - Representative assessees - Special cases
Section 163 2ho ma !e re$arded as a$ent
Section 164 Char$e of tax ;here share of !eneficiaries un.no;n
Section 164A Char$e of tax in case of oral trust
Section 165 Case ;here #art of trust income is char$ea!le
Chapter: XV Part D
LIABILITY IN SPECIAL CASES - D. - Representative assessees - Miscellaneous provisions
Section 166 Direct assessment or recover not !arred
Section 167 emedies a$ainst #ro#ert in cases of re#resentative assessees
Chapter: XV Part DD
LIABILITY IN SPECIAL CASES - DD. - Firms, association of persons and body of individuals
Section 167A Char$e of tax in the case of a firm
Section 167B Char$e of tax ;here shares of mem!ers in association of #ersons or !od of individuals un.no;n,
etc?Section 167C 6ia!ilit of #artners of limited lia!ilit #artnershi# in liuidation
Chapter: XV Part E
LIABILITY IN SPECIAL CASES - E. - Executors
Section 168 4xecutors
Section 169 i$ht of executor to recover tax #aid
Chapter: XV Part F
LIABILITY IN SPECIAL CASES - F. - Succession to business or profession
Section 170 Succession to !usiness other;ise than on death
Chapter: XV Part G
LIABILITY IN SPECIAL CASES - G. - Partition
Section 171 Assessment after #artition of a :indu undivided famil
Chapter: XV Part H
LIABILITY IN SPECIAL CASES - H. - Profits of non-residents from occasional shipping business
Section 172 Shi##in$ !usiness of non-residentsChapter: XV Part I
LIABILITY IN SPECIAL CASES - I. - Recovery of tax in respect of non-residents
Section 173 ecover of tax in res#ect of non-resident from his assets
Chapter: XV Part J
LIABILITY IN SPECIAL CASES - J. - Persons leaving India
Section 174 Assessment of #ersons leavin$ %ndia
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Chapter: XV Part JA
LIABILITY IN SPECIAL CASES - JA. - Association of persons or body of individuals or artificial juridical person formed for a particular event or purp
Section 174A Assessment of association of #ersons or !od of individuals or artificial Buridical #erson formed for a
#articular event or #ur#ose
Chapter: XV Part K
LIABILITY IN SPECIAL CASES - K. - Persons trying to alienate their assets
Section 175 Assessment of #ersons li.el to transfer #ro#ert to avoid tax
Chapter: XV Part L
LIABILITY IN SPECIAL CASES - L. - Discontinuance of business, or dissolution
Section 176 Discontinued !usiness
Section 177 Association dissolved or !usiness discontinued
Section 178 Com#an in liuidationChapter: XV Part M
LIABILITY IN SPECIAL CASES - M. - Private companies
Section 179 6ia!ilit of directors of #rivate com#an in l iuidation
Chapter: XV Part N
LIABILITY IN SPECIAL CASES - N. - Special provisions for certain kinds of income
Section 180 oalties or co#ri$ht fees for literar or artistic ;or.
Section 180A Consideration for .no;-ho;
Chapter: XV Part O
Chapter: XVI Part A
SPECIAL PROVISIONS APPLICABLE TO FIRMS - A. - Assessment of firms
Section 182 Assessment of re$istered firms
Section 183 Assessment of unre$istered firms
Section 184 Assessment as a firm
Section 185 Assessment ;hen section 187 not com#lied ;ithChapter: XVI Part C
SPECIAL PROVISIONS APPLICABLE TO FIRMS - C. - Changes in constitution, succession and dissolution
Section 187 Chan$e in constitution of a firm
Section 188 Succession of one firm ! another firm
Section 188A oint and several lia!ilit of #artners for tax #aa!le ! firm
Section 189 irm dissolved or !usiness discontinued
Section 189A rovisions a##lica!le to #ast assessments of firms
Chapter: XVII Part A
COLLECTION AND RECOVERY OF TAX - A. - General
Section 190 Deduction at source and advance #ament
Section 191 Direct #ament
Chapter: XVII Part B
COLLECTION AND RECOVERY OF TAX - B. - Deduction at source
Section 192 SalarSection 192A ament of accumulated !alance due to an em#loee
Section 193 %nterest on securities
Section 194 Dividends
Section 194A %nterest other than %nterest on securities
Section 194B 2innin$s from lotter or cross;ord #u>>le
Section 194BB 2innin$s from horse race
Section 194C aments to contractors and su!-contractors
Section 194D %nsurance commission
Section 194DA ament in res#ect of life insurance #olic
Section 194E aments to non-resident s#ortsmen or s#orts associations
Section 194EE aments in res#ect of de#osits under ational Savin$s Scheme, etc?
Section 194F aments on account of re#urchase of units ! 3utual und or @nit rust of %ndia
Section 194G Commission, etc?, on the sale of lotter tic.ets
Section 194H Commission or !ro.era$e
Section 194I ent
Section 194IA ament on transfer of certain immova!le #ro#ert other than a$ricultural land
Section 194J ees for #rofessional or technical services
Section 194K %ncome in res#ect of units
Section 194L ament of com#ensation on acuisition of ca#ital asset
Section 194LA ament of com#ensation on acuisition of certain immova!le #ro#ert
Section 194LB %ncome ! ;a of interest from infrastructure de!t fund
Section 194LBA Certain income from units of a !usiness trust
Section 194LBB %ncome in res#ect of units of investment fund
Section 194LC %ncome ! ;a of interest from %ndian com#an?
Section 194LD %ncome ! ;a of interest on certain !onds and 'overnment securities?
Section 195 *ther sums
Section 195A %ncome #aa!le net of tax
Section 196 %nterest or dividend or other sums #aa!le to 'overnment, eserve an. or certain cor#orations
Section 196A %ncome in res#ect of units of non-residents
Section 196B %ncome from units
Section 196C %ncome from forei$n currenc !onds or shares of %ndian com#an
Section 196D %ncome of orei$n %nstitutional %nvestors from securities
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Section 197 Certificate for deduction at lo;er rate
Section 197A o deduction to !e made in certain cases
Section 198 ax deducted is income received
Section 199 Credit for tax deducted
Section 200 Dut of #erson deductin$ tax
Section 200A rocessin$ of statements of tax deducted at source?
Section 201 Conseuences of failure to deduct or #a
Section 202 Deduction onl one mode of recover
Section 203 Certificate for tax deducted
Section 203A ax deduction and collection account num!er
Section 203AA urnishin$ of statement of tax deducted
Section 204 3eanin$ of #erson res#onsi!le for #ain$
Section 205 ar a$ainst direct demand on assessee
Section 206 ersons deductin$ tax to furnish #rescri!ed returns
Section 206A urnishin$ of uarterl return in res#ect of #ament of interest to residents ;ithout deduction of tax
Section 206AA euirement to furnish ermanent Account um!er
Section 206B erson #ain$ dividend to certain residents ;ithout deduction of tax to furnish #rescri!ed return
Chapter: XVII Part BB
COLLECTION AND RECOVERY OF TAX - BB. - Collection at source
Section 206C rofits and $ains from the !usiness of tradin$ in alcoholic liuor, forest #roduce, scra#, etc?
Section 206CA ax collection account num!er
Section 206CB rocessin$ of statements of tax collected at source
Chapter: XVII Part CCOLLECTION AND RECOVERY OF TAX - C. - Advance payment of tax
Section 207 6ia!ilit for #ament of advance tax
Section 208 Conditions of lia!ilit to #a advance tax
Section 209 Com#utation of advance tax
Section 209A Com#utation and #ament of advance tax ! assessee
Section 210 ament of advance tax ! the assessee of his o;n accord or in #ursuance of order of Assessin$
*fficer
Section 211 %nstalments of advance tax and due dates
Section 212 4stimate ! assessee
Section 213 Commission recei#ts
Section 214 %nterest #aa!le ! 'overnment
Section 215 %nterest #aa!le ! assessee
Section 216 %nterest #aa!le ! assessee in case of under-estimate, etc?
Section 217 %nterest #aa!le ! assessee ;hen no estimate made
Section 218 2hen assessee deemed to !e in default
Section 219 Credit for advance tax
Chapter: XVII Part D
COLLECTION AND RECOVERY OF TAX - D. - Collection and recovery
Section 220 2hen tax #aa!le and ;hen assessee deemed in default
Section 221 enalt #aa!le ;hen tax in default
Section 222 Certificate to ax ecover *fficer
Section 223 ax ecover *fficer ! ;hom recover is to !e effected
Section 224 &alidit of certificate and cancellation or amendment thereof
Section 225 Sta of #roceedin$s in #ursuance of certificate and amendment or cancellation thereof
Section 226 *ther modes of recover
Section 227 ecover throu$h State 'overnment
Section 228 ecover of %ndian tax in a.istan and a.istan tax in %ndiaSection 228A ecover of tax in #ursuance of a$reements ;ith forei$n countries
Section 229 ecover of #enalties, fine, interest and other sums
Section 230 ax clearance certificate
Section 230A estrictions on re$istration of transfers of immova!le #ro#ert in certain cases
Section 231 eriod for commencin$ recover #roceedin$s
Section 232 ecover ! suit or under other la; not affected
Chapter: XVII Part E
COLLECTION AND RECOVERY OF TAX - E. - Tax payable under provisional assessment
Section 233 ecover of tax #aa!le under #rovisional assessment
Section 234 ax #aid ! deduction or advance #ament
Chapter: XVII Part F
COLLECTION AND RECOVERY OF TAX - F. - Interest chargeable in certain cases
Section 234A %nterest for defaults in furnishin$ return of income
Section 234B %nterest for defaults in #ament of advance taxSection 234C %nterest for deferment of advance tax
Section 234D %nterest on excess refund
Section 234E ee for default in furnishin$ statements
Chapter: XVIII
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
Section 235 elief to shareholders in res#ect of a$ricultural income-tax attri!uta!le to dividends
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Section 236 elief to com#an in res#ect of dividend #aid out of #ast taxed #rofits
Section 236A elief to certain charita!le institutions or funds in res#ect of certain dividends
Chapter: XIX
REFUNDS
Section 237 efunds
Section 238 erson entitled to claim refund in certain s#ecial cases
Section 239 orm of claim for refund and limitation
Section 240 efund on a##eal, etc?
Section 241 o;er to ;ithhold refund in certain cases
Section 242 Correctness of assessment not to !e uestioned
Section 243 %nterest on delaed refunds
Section 244 %nterest on refund ;here no claim is neededSection 244A %nterest on refunds
Section 245 Set off of refunds a$ainst tax remainin$ #aa!le
Chapter: XIX-A
SETTLEMENT OF CASES
Section 245A Definitions
Section 245B %ncome-tax Settlement Commission
Section 245BA urisdiction and #o;ers of Settlement Commission
Section 245BB &ice-Chairman to act as Chairman or to dischar$e his functions in certain circumstances
Section 245BC o;er of Chairman to transfer cases from one ench to another
Section 245BD Decision to !e ! maBorit
Section 245C A##lication for settlement of cases
Section 245D rocedure on recei#t of an a##lication under section =75C
Section 245DD o;er of Settlement Commission to order #rovisional attachment to #rotect revenue
Section 245E o;er of Settlement Commission to reo#en com#leted #roceedin$s
Section 245F o;ers and #rocedure of Settlement Commission
Section 245G %ns#ection, etc?, of re#orts
Section 245H o;er of Settlement Commission to $rant immunit from #rosecution and #enalt
Section 245HA A!atement of #roceedin$ !efore Settlement Commission
Section 245HAA Credit for tax #aid in case of a!atement of #roceedin$s
Section 245I *rder of settlement to !e conclusive
Section 245J ecover of sums due under order of settlement
Section 245K ar on su!seuent a##lication for settlement
Section 245L roceedin$s !efore Settlement Commission to !e Budicial #roceedin$s
Section 245M Certain #ersons ;ho have filed a##eals to the A##ellate ri!unal entitled to ma.e a##lications to the
Settlement Commission
Chapter: XIX-B
ADVANCE RULINGS
Section 245N Definitions
Section 245O Authorit for Advance ulin$s
Section 245P &acancies, etc?, not to invalidate #roceedin$s
Section 245Q A##lication for advance rulin$
Section 245R rocedure on recei#t of a##lication
Section 245RR A##ellate authorit not to #roceed in certain cases
Section 245S A##lica!ilit of advance rulin$
Section 245T Advance rulin$ to !e void in certain circumstances
Section 245U o;ers of the Authorit
Section 245V rocedure of Authorit
Chapter: XX Part A
APPEALS AND REVISION - A. - Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
Section 246 A##eala!le ordersSection 246A A##eala!le orders !efore Commissioner (A##eals)
Section 247 A##eal ! #artner
Section 248 A##eal ! #erson denin$ lia!ilit to deduct tax in certain cases
Section 249 orm of a##eal and limitation
Section 250 rocedure in a##eal
Section 251 o;ers of the [ ] [Commissioner (A##eals)]
Chapter: XX Part B
APPEALS AND REVISION - B. - Appeals to the Appellate Tribunal
Section 252 A##ellate ri!unal
Section 253 A##eals to the A##ellate ri!unal
Section 254 *rders of A##ellate ri!unal
Section 255 rocedure of A##ellate ri!unal
Chapter: XX Part C
Section 256 Statement of case to the :i$h CourtSection 257 Statement of case to Su#reme Court in certain cases
Section 258 o;er of :i$h Court or Su#reme Court to reuire statement to !e amended
Section 259 Case !efore :i$h Court to !e heard ! not less than t;o Bud$es
Section 260 4ffect to the decisions of Su#reme Court and of the ational ax ri!unal
Chapter: XX Part CC
APPEALS AND REVISION - CC. - Appeals to High Court
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Section 260A A##eal to :i$h Court
Section 260B Case !efore :i$h Court to !e heard ! not less than t;o ud$es
Chapter: XX Part D
APPEALS AND REVISION - D. - Appeals to the Supreme Court
Section 261 A##eal to Su#reme Court
Section 262 :earin$ !efore Su#reme Court
Chapter: XX Part E
APPEALS AND REVISION - E. - Revision by the Commissioner
Section 263 evision of orders #reBudicial to revenue
Section 264 evision of other orders
Chapter: XX Part F
APPEALS AND REVISION - F. - GeneralSection 265 ax to !e #aid not;ithstandin$ reference, etc?
Section 266 4xecution for costs a;arded ! Su#reme Court
Section 267 Amendment of assessment on a##eal
Section 268 4xclusion of time ta.en for co#
Section 268A ilin$ of a##eal or a##lication for reference ! income-tax authorit?
Section 269 Definition of :i$h Court
Chapter: XX-A
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
Section 269A Definitions
Section 269AB e$istration of certain transactions
Section 269B Com#etent authorit
Section 269C %mmova!le #ro#ert in res#ect of ;hich #roceedin$s for acuisition ma !e ta.en
Section 269D reliminar notice
Section 269E *!Bections
Section 269F :earin$ of o!Bections
Section 269G A##eal a$ainst order for acuisition
Section 269H A##eal to :i$h Court
Section 269I &estin$ of #ro#ert in Central 'overnment
Section 269J Com#ensation
Section 269K ament or de#osit of com#ensation
Section 269L Assistance ! &aluation *fficers
Section 269M o;ers of com#etent authorit
Section 269N ectification of mista.es
Section 269O A##earance ! authorised re#resentative or re$istered valuer
Section 269P Statement to !e furnished in res#ect of transfers of immova!le #ro#ert
Section 269Q Cha#ter not to a##l to transfers to relatives
Section 269R ro#erties lia!le for acuisition under this Cha#ter not to !e acuired under other la;sSection 269RR Cha#ter not to a##l ;here transfer of immova!le #ro#ert made after a certain date
Section 269S Cha#ter not to extend to State of ammu and Kashmir
Chapter: XX-B
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
Section 269SS 3ode of ta.in$ or acce#tin$ certain loans, de#osits and s#ecified sum
Section 269T 3ode of re#ament of certain loans or de#osits
Section 269TT 3ode of re#ament of S#ecial earer onds, 1HH1
Chapter: XX-C
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
Section 269U Commencement of Cha#ter
Section 269UA Definitions
Section 269UB A##ro#riate authorit
Section 269UC estrictions on transfer of immova!le #ro#ert
Section 269UD *rder ! a##ro#riate authorit for #urchase ! Central 'overnment of immova!le #ro#ert
Section 269UE &estin$ of #ro#ert in Central 'overnment
Section 269UF Consideration for #urchase of immova!le #ro#ert ! Central 'overnment
Section 269UG ament or de#osit of consideration
Section 269UH e-vestin$ of #ro#ert in the transferor on failure of #ament or de#osit of consideration
Section 269UI o;ers of the a##ro#riate authorit
Section 269UJ ectification of mista.es
Section 269UK estrictions on revocation or alteration of certain a$reements for the transfer of immova!le #ro#ert
or on transfer of certain immova!le #ro#ert
Section 269UL estrictions on re$istration, etc?, of documents in res#ect of transfer of immova!le #ro#ert
Section 269UM %mmunit to transferor a$ainst claims of transferee for transfer
Section 269UN *rder of a##ro#riate authorit to !e final and conclusive
Section 269UO Cha#ter not to a##l to certain transfers
Section 269UP Cha#ter not to a##l ;here transfer of immova!le #ro#ert effected after certain dateChapter: XXI
PENALTIES IMPOSABLE
Section 270 ailure to furnish information re$ardin$ securities, etc?
Section 271 ailure to furnish returns, com#l ;ith notices, concealment of income, etc
Section 271A ailure to .ee#, maintain or retain !oo.s of account, documents, etc?
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Section 271AA enalt for failure to .ee# and maintain information and document, etc?, in res#ect of certain
transactions
Section 271AAA enalt ;here search has !een initiated
Section 271AAB enalt ;here search has !een initiated
Section 271B ailure to $et accounts audited
Section 271BA enalt for failure to furnish re#ort under section H=4
Section 271BB ailure to su!scri!e to the eli$i!le issue of ca#ital
Section 271C enalt for failure to deduct tax at source
Section 271CA enalt for failure to collect tax at source
Section 271D enalt for failure to com#l ;ith the #rovisions of section =GHSS
Section 271E enalt for failure to com#l ;ith the #rovisions of section =GH
Section 271F enalt for failure to furnish return of income
Section 271FA enalt for failure to furnish annual information return
Section 271FAA enalt for furnishin$ inaccurate statement of financial transaction or re#orta!le account
Section 271FAB enalt for failure to furnish statement or information or document ! an eli$i!le investment fund
Section 271FB enalt for failure to furnish return of frin$e !enefits
Section 271G enalt for failure to furnish information or document under section H=D
Section 271GA enalt for failure to furnish information or document under section =85A
Section 271H enalt for failure to furnish statements, etc?
Section 271I enalt for failure to furnish information or furnishin$ inaccurate information under section 1H5
Section 272 ailure to $ive notice of discontinuance
Section 272A enalt for failure to ans;er uestions, si$n statements, furnish information, returns or statements,
allo; ins#ections, etc?
Section 272AA enalt for failure to com#l ;ith the #rovisions of section 1//Section 272B enalt for failure to com#l ;ith the #rovisions of section 1/HA
Section 272BB enalt for failure to com#l ;ith the #rovisions of section =0/A
Section 272BBB enalt for failure to com#l ;ith the #rovisions of section =0GCA
Section 273 alse estimate of, or failure to #a, advance tax
Section 273A o;er to reduce or ;aive #enalt, etc?, in certain cases
Section 273AA o;er of [rinci#al Commissioner or] Commissioner to $rant immunit from #enalt?
Section 273B enalt not to !e im#osed in certain cases
Section 274 rocedure
Section 275 ar of limitation for im#osin$ #enalties
Chapter: XXII
OFFENCES AND PROSECUTIONS
Section 275A Contravention of order made under su!-section (/) of section 1/=
Section 275B ailure to com#l ;ith the #rovisions of clause (ii!) of su!-section (1) of section 1/=
Section 276 emoval, concealment, transfer or deliver of #ro#ert to th;art tax recover
Section 276A ailure to com#l ;ith the #rovisions of su!-sections (1) and (/) of section 1
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Chapter: XXII-B
TAX CREDIT CERTIFICATES
Section 280Y Definitions
Section 280Z ax credit certificates to certain euit shareholders
Section 280ZA ax credit certificates for shiftin$ of industrial underta.in$ from ur!an area
Section 280ZB ax credit certificate to certain manufacturin$ com#anies in certain cases
Section 280ZC ax credit certificate in relation to ex#orts
Section 280ZD ax credit certificates in relation to increased #roduction of certain $oods
Section 280ZE ax credit certificate scheme
Chapter: XXIII
MISCELLANEOUS
Section 281 Certain transfers to !e voidSection 281A 4ffect of failure to furnish information in res#ect of #ro#erties held !enami
Section 281B rovisional attachment to #rotect revenue in certain cases
Section 282 Service of notice $enerall
Section 282A Authentication of notices and other documents
Section 282B Allotment of Document %dentification um!er?
Section 283 Service of notice ;hen famil is disru#ted or firm, etc?, is dissolved
Section 284 Service of notice in the case of discontinued !usiness
Section 285 Su!mission of statement ! a non-resident havin$ liaison office
Section 285A urnishin$ of information or documents ! an %ndian concern in certain cases
Section 285B Su!mission of statements ! #roducers of cinemato$ra#h films
Section 285BA *!li$ation to furnish statement of financial transaction or re#orta!le account
Section 286 %nformation ! com#anies res#ectin$ shareholders to ;hom dividends have !een #aid
Section 287 u!lication of information res#ectin$ assessees in certain cases
Section 287A A##earance ! re$istered valuer in certain matters
Section 288 A##earance ! authorised re#resentative
Section 288A oundin$ off of income
Section 288B oundin$ off amount #aa!le and refund due
Section 289 ecei#t to !e $iven
Section 290 %ndemnit
Section 291 o;er to tender immunit from #rosecution
Section 292 Co$ni>ance of offences
Section 292A Section /G0 of the Code of Criminal rocedure, 1H
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