Part-1
- CHAPTER I - Preliminary
- CHAPTER II - Basis of charge
- Section - 4 : Charge of income-tax
- Section - 5 : Scope of total income
- Section - 5A : Apportionment of income between spouses governed by Portuguese Civil Code
- Section - 6 : Residence in India
- Section - 7 : Income deemed to be received
- Section - 8 : Dividend income
- Section - 9 : Income deemed to accrue or arise in India
- Section - 9A : Certain activities not to constitute business connection in India
- Section - 9B : Income on receipt of capital asset or stock in trade by specified person from specified entity
- CHAPTER III - Incomes which do not form part of total income
- Section - 10 : Incomes not included in total income
- Section - 10A : Special provision in respect of newly established undertakings in free trade zone, etc
- Section - 10AA : Special provisions in respect of newly established Units in Special Economic Zones
- Section - 10B : Special provisions in respect of newly established hundred per cent export-oriented undertakings
- Section - 10BA : Special provisions in respect of export of certain articles or things
- Section - 10BB : Meaning of computer programmes in certain cases
- Section - 10C : Special provision in respect of certain industrial undertakings in North- Eastern Region
- Section - 11 : Income from property held for charitable or religious purposes
- Section - 12 : Income of trusts or institutions from contributions
- Section - 12A : Conditions for applicability of sections 11 and 12
- Section - 12AA : Procedure for registration
- Section - 12AB : Procedure for fresh registration
- Section - 13 : Section 11 not to apply in certain cases
- Section - 13A : Special provision relating to incomes of political parties
- Section - 13B : Special provisions relating to voluntary contributions received by electoral trust
- CHAPTER IV - Computation of total income
- Section - 14 : Heads of income
- Section - 14A : Expenditure incurred in relation to income not includible in total income
- Section - 15 : Salaries
- Section - 16 : Deductions from salaries
- Section - 17 : "Salary", "perquisite" and "profits in lieu of salary" defined
- Section - 18 : [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
- Section - 22 : Income from house property
- Section - 23 : Annual value how determined
- Section - 24 : Deductions from income from house property
- Section - 25 : Amounts not deductible from income from house property
- Section - 25A : Special provision for arrears of rent and unrealised rent received subsequently
- Section - 26 : Property owned by co-owners
- Section - 27 : "Owner of house property", "annual charge", etc., defined
- Section - 28 : Profits and gains of business or profession
- Section - 29 : Income from profits and gains of business or profession, how computed
- Section - 30 : Rent, rates, taxes, repairs and insurance for buildings
- Section - 31 : Repairs and insurance of machinery, plant and furniture
- Section - 32 : Depreciation
- Section - 32A : Investment allowance
- Section - 32AB : Investment deposit account
- Section - 32AC : Investment in new plant or machinery
- Section - 32AD : Investment in new plant or machinery in notified backward areas in certain States
- Section - 33 : Development rebate
- Section - 33A : Development allowance
- Section - 33AB : Tea development account, coffee development account and rubber development account
- Section - 33ABA : Site Restoration Fund
- Section - 33AC : Reserves for shipping business
- Section - 33B : Rehabilitation allowance
- Section - 34 : Conditions for depreciation allowance and development rebate
- Section - 34A : Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
- Section - 35 : Expenditure on scientific research
- Section - 35A : Expenditure on acquisition of patent rights or copyrights
- Section - 35AB : Expenditure on know-how
- Section - 35ABA : Expenditure for obtaining right to use spectrum for telecommunication services
- Section - 35ABB : Expenditure for obtaining licence to operate telecommunication services
- Section - 35AC : Expenditure on eligible projects or schemes
- Section - 35AD : Deduction in respect of expenditure on specified business
- Section - 35B : Export markets development allowance
- Section - 35CC : Rural development allowance
- Section - 35CCA : Expenditure by way of payment to associations and institutions for carrying out rural development programmes
- Section - 35CCB : Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
- Section - 35CCC : Expenditure on agricultural extension project
- Section - 35CCD : Expenditure on skill development project
- Section - 35D : Amortisation of certain preliminary expenses
- Section - 35DD : Amortisation of expenditure in case of amalgamation or demerger
- Section - 35DDA : Amortisation of expenditure incurred under voluntary retirement scheme
- Section - 35E : Deduction for expenditure on prospecting, etc., for certain minerals
- Section - 36 : Other deductions
- Section - 37 : General
- Section - 38 : Building, etc., partly used for business, etc., or not exclusively so used
- Section - 39 : Managing agency commission
- Section - 40 : Amounts not deductible
- Section - 40A : Expenses or payments not deductible in certain circumstances
- Section - 41 : Profits chargeable to tax
- Section - 42 : Special provision for deductions in the case of business for prospecting, etc., for mineral oil
- Section - 43 : Definitions of certain terms relevant to income from profits and gains of business or profession
- Section - 43A : Special provisions consequential to changes in rate of exchange of currency
- Section - 43AA : Taxation of foreign exchange fluctuation
- Section - 43B : Certain deductions to be only on actual payment
- Section - 43C : Special provision for computation of cost of acquisition of certain assets
- Section - 43CA : Special provision for full value of consideration for transfer of assets other than capital assets in certain cases
- Section - 43CB : Computation of income from construction and service contracts
- Section - 43D : Special provision in case of income of public financial institutions, public companies, etc
- Section - 44 : Insurance business
- Section - 44A : Special provision for deduction in the case of trade, professional or similar association
- Section - 44AA : Maintenance of accounts by certain persons carrying on profession or business
- Section - 44AB : Audit of accounts of certain persons carrying on business or profession
- Section - 44AC : Special provision for computing profits and gains from the business of trading in certain goods
- Section - 44AD : Special provision for computing profits and gains of business on presumptive basis
- Section - 44ADA : Special provision for computing profits and gains of profession on presumptive basis
- Section - 44AE : Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
- Section - 44AF : Special provisions for computing profits and gains of retail business
- Section - 44B : Special provision for computing profits and gains of shipping business in the case of non-residents
- Section - 44BB : Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
- Section - 44BBA : Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
- Section - 44BBB : Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
- Section - 44C : Deduction of head office expenditure in the case of non-residents
- Section - 44D : Special provisions for computing income by way of royalties, etc., in the case of foreign companies
- Section - 44DA : Special provision for computing income by way of royalties, etc., in case of non-residents
- Section - 44DB : Special provision for computing deductions in the case of business reorganization of co-operative banks
- Section - 45 : Capital gains
- Section - 46 : Capital gains on distribution of assets by companies in liquidation
- Section - 46A : Capital gains on purchase by company of its own shares or other specified securities
- Section - 47 : Transactions not regarded as transfer
- Section - 47A : Withdrawal of exemption in certain cases
- Section - 48 : Mode of computation
- Section - 49 : Cost with reference to certain modes of acquisition
- Section - 50 : Special provision for computation of capital gains in case of depreciable assets
- Section - 50A : Special provision for cost of acquisition in case of depreciable asset
- Section - 50AA : Special provision for computation of capital gains in case of Market Linked Debenture
- Section - 50B : Special provision for computation of capital gains in case of slump sale
- Section - 50C : Special provision for full value of consideration in certain cases
- Section - 50D : Fair market value deemed to be full value of consideration in certain cases
- Section - 51 : Advance money received
- Section - 52 : Consideration for transfer in cases of understatement
- Section - 53 : Exemption of capital gains from a residential house
- Section - 54 : Profit on sale of property used for residence
- Section - 54A : Relief of tax on capital gains in certain cases
- Section - 54C : Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
- Section - 54D : Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
- Section - 54E : Capital gain on transfer of capital assets not to be charged in certain cases
- Section - 54EA : Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities
- Section - 54EB : Capital gain on transfer of long-term capital assets not to be charged in certain cases
- Section - 54EC : Capital gain not to be charged on investment in certain bonds
- Section - 54ED : Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
- Section - 54EE : Capital gain not to be charged on investment in units of a specified fund
- Section - 54F : Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
- Section - 54G : Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
- Section - 54GB : Capital gain on transfer of residential property not to be charged in certain cases
- Section - 54H : Extension of time for acquiring new asset or depositing or investing amount of capital gain
- Section - 55 : Meaning of "adjusted", "cost of improvement" and "cost of acquisition"
- Section - 55A : Reference to Valuation Officer
- Section - 56 : Income from other sources
- Section - 57 : Deductions
- Section - 58 : Amounts not deductible
- Section - 59 : Profits chargeable to tax
- CHAPTER V - Income of other persons included in assessee’s total income
- Section - 60 : Transfer of income where there is no transfer of assets
- Section - 61 : Revocable transfer of assets
- Section - 62 : Transfer irrevocable for a specified period
- Section - 63 : "Transfer" and "revocable transfer" defined
- Section - 64 : Income of individual to include income of spouse, minor child, etc
- Section - 65 : Liability of person in respect of income included in the income of another person
- CHAPTER VI - Aggregation of income and set off or carry forward of loss
- Section - 66 : Total income
- Section - 67 : Method of computing a partner's share in the income of the firm
- Section - 67A : Method of computing a member's share in income of association of persons or body of individuals
- Section - 68 : Cash credits
- Section - 69 : Unexplained investments
- Section - 69A : Unexplained money, etc
- Section - 69B : Amount of investments, etc., not fully disclosed in books of account
- Section - 69C : Unexplained expenditure, etc
- Section - 69D : Amount borrowed or repaid on hundi
- Section - 70 : Set off of loss from one source against income from another source under the same head of income
- Section - 71 : Set off of loss from one head against income from another
- Section - 71A : Transitional provisions for set off of loss under the head "Income from house property"
- Section - 71B : Carry forward and set off of loss from house property
- Section - 72 : Carry forward and set off of business losses
- Section - 72A : Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc
- Section - 72AA : Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
- Section - 72AB : Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
- Section - 73 : Losses in speculation business
- Section - 73A : Carry forward and set off of losses by specified business
- Section - 74 : Losses under the head "Capital gains"
- Section - 74A : Losses from certain specified sources falling under the head "Income from other sources"
- Section - 75 : Losses of firms
- Section - 76 : Omitted by the Finance Act, 1992, w.e.f. 1-4-1993
- Section - 77 : Omitted by the Finance Act, 1992, w.e.f. 1-4-1993
- Section - 78 : Carry forward and set off of losses in case of change in constitution of firm or on succession
- Section - 79 : Carry forward and set off of losses in case of certain companies
- Section - 79A : No set off of losses consequent to search, requisition and survey
- Section - 80 : Submission of return for losses
- CHAPTER VIA - Deductions to be made in computing total income
- Section - 80A : Deductions to be made in computing total income
- Section - 80AA : Computation of deduction under section 80M
- Section - 80AB : Deductions to be made with reference to the income included in the gross total income
- Section - 80AC : Deduction not to be allowed unless return furnished
- Section - 80B : Definitions
- Section - 80C : Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc
- Section - 80CC : Deduction in respect of investment in certain new shares
- Section - 80CCA : Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
- Section - 80CCB : Deduction in respect of investment made under Equity Linked Savings Scheme
- Section - 80CCC : Deduction in respect of contribution to certain pension funds
- Section - 80CCD : Deduction in respect of contribution to pension scheme of Central Government
- Section - 80CCE : Limit on deductions under sections 80C, 80CCC and 80CCD
- Section - 80CCF : Deduction in respect of subscription to long-term infrastructure bonds
- Section - 80CCG : Deduction in respect of investment made under an equity savings scheme
- Section - 80CCH : Deduction in respect of contribution to Agnipath Scheme
- Section - 80D : Deduction in respect of health insurance premia
- Section - 80DD : Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
- Section - 80DDB : Deduction in respect of medical treatment, etc
- Section - 80E : Deduction in respect of interest on loan taken for higher education
- Section - 80EE : Deduction in respect of interest on loan taken for residential house property
- Section - 80EEA : Deduction in respect of interest on loan taken for certain house property
- Section - 80EEB : Deduction in respect of purchase of electric vehicle
- Section - 80F : Deduction in respect of educational expenses in certain cases
- Section - 80FF : Deduction in respect of expenses on higher education in certain cases
- Section - 80G : Deduction in respect of donations to certain funds, charitable institutions, etc.
- Section - 80GG : Deductions in respect of rents paid
- Section - 80GGA : Deduction in respect of certain donations for scientific research or rural development
- Section - 80GGB : Deduction in respect of contributions given by companies to political parties
- Section - 80GGC : Deduction in respect of contributions given by any person to political parties
- Section - 80H : Deduction in case of new industrial undertakings employing displaced persons, etc
- Section - 80HH : Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
- Section - 80HHA : Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
- Section - 80HHB : Deduction in respect of profits and gains from projects outside India
- Section - 80HHBA : Deduction in respect of profits and gains from housing projects in certain cases
- Section - 80HHC : Deduction in respect of profits retained for export business
- Section - 80HHD : Deduction in respect of earnings in convertible foreign exchange
- Section - 80HHE : Deduction in respect of profits from export of computer software, etc
- Section - 80HHF : Deduction in respect of profits and gains from export or transfer of film software, etc
- Section - 80-I : Deduction in respect of profits and gains from industrial undertakings after a certain date, etc
- Section - 80-IA : Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
- Section - 80-IAB : Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
- Section - 80-IAC : Special provision in respect of specified business
- Section - 80-IB : Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
- Section - 80-IBA : Deductions in respect of profits and gains from housing projects
- Section - 80-IC : Special provisions in respect of certain undertakings or enterprises in certain special category States
- Section - 80-ID : Deduction in respect of profits and gains from business of hotels and convention centres in specified area
- Section - 80-IE : Special provisions in respect of certain undertakings in North-Eastern States
- Section - 80J : Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases
- Section - 80JJ : Deduction in respect of profits and gains from business of poultry farming
- Section - 80JJA : Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
- Section - 80JJAA : Deduction in respect of employment of new employees
- Section - 80K : Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business
- Section - 80L : Deductions in respect of interest on certain securities, dividends, etc
- Section - 80LA : Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
- Section - 80M : Deduction in respect of certain inter-corporate dividends
- Section - 80MM : Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India
- Section - 80N : Deduction in respect of dividends received from certain foreign companies
- Section - 80-O : Deduction in respect of royalties, etc., from certain foreign enterprises
- Section - 80P : Deduction in respect of income of co-operative societies
- Section - 80PA : Deduction in respect of certain income of Producer Companies
- Section - 80Q : Deduction in respect of profits and gains from the business of publication of books
- Section - 80QQ : Deduction in respect of profits and gains from the business of publication of books
- Section - 80QQA : Deduction in respect of professional income of authors of text books in Indian languages
- Section - 80QQB : Deduction in respect of royalty income, etc., of authors of certain books other than text-books
- Section - 80R : Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc
- Section - 80RR : Deduction in respect of professional income from foreign sources in certain cases
- Section - 80RRA : Deduction in respect of remuneration received for services rendered outside India
- Section - 80RRB : Deduction in respect of royalty on patents
- Section - 80S : Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies
- Section - 80T : Deduction in respect of long-term capital gains in the case of assessees other than companies
- Section - 80TT : Deduction in respect of winnings from lottery
- Section - 80TTA : Deduction in respect of interest on deposits in savings account
- Section - 80TTB : Deduction in respect of interest on deposits in case of senior citizens
- Section - 80U : Deduction in case of a person with disability
- Section - 80V : Deduction from gross total income of the parent in certain cases
- Section - 80VV : Deduction in respect of expenses incurred in connection with certain proceedings under the Act
- CHAPTER VIB - Restriction on certain deductions in the case of companies
- CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
- CHAPTER VIII - Rebates and reliefs
- Section - 87 : Rebate to be allowed in computing income-tax
- Section - 87A : Rebate of income-tax in case of certain individuals
- Section - 88 : Rebate on life insurance premia, contribution to provident fund, etc.
- Section - 88A : Rebate in respect of investment in certain new shares or units
- Section - 88B : Rebate of income-tax in case of individuals of sixty-five years or above
- Section - 88C : Rebate of income-tax in case of women below sixty-five years
- Section - 88D : Rebate of income-tax in case of certain individuals
- Section - 88E : Rebate in respect of securities transaction tax
- Section - 89 : Relief when salary, etc., is paid in arrears or in advance
- Section - 89A : Relief from taxation in income from retirement benefit account maintained in a notified country
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