list of sections_income tax act 1961_24012016 2

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

list of sections_income tax act 1961_24012016 2

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