Every section of the 2025 Act, and the 1961 sections it came from.
For a notice, order or article that cites the new Act. Find the 2025 section on the left; the 1961 sections it replaces are on the right.
552 sections and schedules
| Income-tax Act, 2025 | Income-tax Act, 1961 |
|---|---|
| 1Short title, extent and commencement | 1 Short title, extent and commencement |
| 2Definitions | 2 Definitions115C DefinitionsAlso from: 2(1), 2(1A), 2(1B), 2(1C), 2(1D), 2(2), 2(4), 2(5), 2(6), 2(7), 2(7A), 2(8), 2(9A), 2(9B), 2(10), 2(11), 2(12), 2(12A), 2(13), 2(13A), 2(14), 2(15), 2(15A), 2(15B), 2(16), 2(16A), 2(17), 2(18), 2(19), 2(19A), 2(19AA), 2(19AAA), 2(19C), 2(20), 2(21), 2(22), 2(22A), 2(22AA), 2(22AAA), 2(22B), 2(23)(i), 2(23)(ii), 2(23)(iii), 2(23A), 2(23C), 2(24), 2(25), 2(25A), 2(26), 2(26A), 2(26B), 2(28), 2(28A), 2(28B), 2(28BB), 2(28C), 2(28CA), 2(28D), 2(29), 2(29A), 2(29AA), 2(29B), 2(29BA), 2(29C), 2(30), 2(31), 2(32), 2(33), 2(34A), 2(34B), 2(34C), 2(34D), 2(35), 2(36), 2(36A), 2(37), 2(37A), 2(38), 2(40), 2(41), 2(41A), 2(42), 2(42A), 2(42B), 2(42C), 2(43), 2(44), 2(45), 2(47), 2(47A), 2(48), 36, 43, 43A, 43B, 43D, 44AB, 44DB, 45, 47, 48, 49, 50C, 54GA, 55, 55A, 56, 80C, 80D, 80DDB, 80EEA, 80LA, 80P, 80TTB, 92F, 94B, 111A, 112A, 115A, 115AB, 115ACA, 115JB, 115JF, 115VP, 139, 139A, 142A, 145A, 194A, 194-IA, 194LC, 196A, 201, 206C, 269SS, 269ST, 269T, 271J, 281B |
| 3Definition of “Tax year” | 3 “Previous year” defined |
| 4Charge of income-tax | 4 Charge of income-tax |
| 5Scope of total income | 5 Scope of total income |
| 6Residence in India | 6 Residence in India |
| 7Income deemed to be received and dividend deemed to be income in a tax year | 7 Income deemed to be received8 Dividend Income |
| 8Income on receipt of capital asset or stock in trade by specified person from specified entity | 9B Income on receipt of capi- |
| 9Income deemed to accrue or arise in India | 9 Income deemed to accrue or arise in IndiaAlso from: 9A |
| 10Apportionment of income between spouses governed by Portuguese Civil Code | 5A Apportionment of income between spouses governed by Portuguese Civil Code |
| 11Incomes not included in total income | 10 Incomes not included in total income |
| 12Incomes not included in total income of political parties and electoral trust | 13A Special provision relating to incomes of political parties13B Special provisions relating to voluntary contributions received by electoral trust |
| 13Heads of income | 14 Heads of income |
| 14Income not forming part of total income and expenditure in relation to such income | 14A Expenditure incurred in relation to income not includible in total income |
| 15Salaries | 15 Salaries |
| 16Income from Salary | 17 |
| 17Perquisite | 17 |
| 18Profits in lieu of salary | 17 |
| 19Deductions from salaries | 10(10) Gratuity10(10A) Pension10(10AA) Leave Salary10(10B) Retrenchment Compensation10(10C) Voluntary Retirement Compensation16 Deductions from salaries |
| 20Income from house property | 22 Income from house property |
| 21Determination of annual value | 23 Annual value how determined27 “Owner of house property”, “annual charge”, etc., defined |
| 22Deductions from income from house property | 24 Deductions from income from house property25 Amounts not deductible from income from house property |
| 23Arrears of rent and unrealised rent received subsequently | 25A Special provision for arrears of rent and unrealised rent received subsequently |
| 24Property owned by co-owners | 26 Property owned by co-owners |
| 25Interpretation | 27 |
| 26Income under head “Profits and gains of business or profession” | 28 Profits and gains of business or profession |
| 27Manner of computing profits and gains of business or profession | 29 Income from profits and gains of business or profession, how computed |
| 28Rent, rates, taxes, repairs and insurance | 30 Rent, rates, taxes, repairs and insurance for buildings31 Repairs and insurance of machinery, plant and furnitureAlso from: 38 |
| 29Deductions related to employee welfare | 36, 40A |
| 30Deduction on certain premium | 36 |
| 31Deduction for bad debt and provision for bad and doubtful debt | 36 |
| 32Other deductions | 36 |
| 33Deduction for depreciation | 32 DepreciationAlso from: 38 |
| 34General conditions for allowable deductions | 37 General |
| 35Amounts not deductible in certain circumstances | 40 Amounts not deductible |
| 36Expenses or payments not deductible in certain circumstances | 40A Expenses or payments not deductible in certain circumstances |
| 37Certain deductions allowed on actual payment basis only | 43B Certain deductions to be only on actual payment |
| 38Certain sums deemed as profits and gains of business or profession | 41 Profits chargeable to tax |
| 39Computation of actual cost | 43 |
| 40Special provision for computation of cost of acquisition of certain assets | 43C Special provision for computation of cost of acquisition of certain assets |
| 41Written down value of depreciable asset | 43 |
| 42Capitalising the impact of foreign exchange fluctuation | 43A Special provisions consequential to changes in rate of exchange of currency |
| 43Taxation of foreign exchange fluctuation | 43AA Taxation of foreign exchange fluctuation |
| 44Amortisation of certain preliminary expenses | 35D Amortisation of certain preliminary expenses |
| 45Expenditure on scientific research | 35 Expenditure on scientific research |
| 46Capital expenditure of specified business | 35AD Deduction in respect of expenditure on specified business |
| 47Expenditure on agricultural extension project and skill development project | 35CCC Expenditure on agricultural extension project35CCD Expenditure on skill development project |
| 48Tea development account, coffee development account and rubber development account | 33AB Tea development account, coffee development account and rubber development account |
| 49Site Restoration Fund | 33ABA Site Restoration Fund |
| 50Special provision in the case of trade, profession or similar association | 44A Special provision for deduction in the case of trade, professional or similar association |
| 51Amortisation of expenditure for prospecting certain minerals | 35E Deduction for expenditure on prospecting, etc., for certain minerals |
| 52Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc | 35ABA Expenditure for obtaining right to use spectrum for telecommunication services35ABB Expenditure for obtaining licence to operate telecommunication services35DD Amortisation of expenditure in case of amalgamation or demerger35DDA Amortisation of expenditure incurred under voluntary retirement scheme |
| 53Full value of consideration for transfer of assets other than capital assets in certain cases | 43CA Special provision for full value of consideration for transfer of assets other than capital assets in certain cases |
| 54Business of prospecting for mineral oils | 42 Special provision for deductions in the case of business for prospecting, etc., for mineral oil |
| 55Insurance business | 44 Insurance business |
| 56Special provision in case of interest income of specified financial institutions | 43D Special provision in case of income of public financial institutions, etc |
| 57Revenue recognition for construction and service contracts | 43CB Computation of income from construction and service contracts |
| 58Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents | 44AD Special provision for computing profits and gains of business other than cruise shipping on presumptive basis44ADA Special provision for computing profits and gains of profession on presumptive basis44AE Special provision for computing profits and gains of business of plying, hiring or leasing goods carriagesAlso from: 44AA, 44AB |
| 59Computation of royalty and fee for technical services in hands of non-residents | 44DA Special provision for computing income by way of royalties, etc., in case of non-residents |
| 60Deduction of head office expenditure in case of non-residents | 44C Deduction of head office expenditure in the case of non-residents |
| 61Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents | 44B Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents44BB Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils44BBA Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents44BBB Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects44BBC Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents44BBD Special provision for computing profits and gains of non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India |
| 62Maintenance of books of accounts | 44AA Maintenance of accounts by certain persons carrying on profession or business |
| 63Tax audit | 44AB Audit of accounts of certain persons carrying on business or profession |
| 64Special provision for computing deductions in case of business reorganisation of co-operative banks | 44DB Special provision for computing deductions in the case of business reorganization of co-operative banks |
| 65Interpretation for the purposes of section 64 | 44DB |
| 66Interpretation | 28, 32, 35, 35DDA, 36, 40, 41, 42, 43, 43A, 43B, 43D, 44BB, 44DA |
| 67Capital Gains | 45 Capital gains |
| 68Capital gains on distribution of assets by companies in liquidation | 46 Capital gains on distribution of assets by companies in liquidation |
| 69Capital gains on purchase by company of its own shares or other specified securities | 46A Capital gains on purchase by company of its own shares or other specified securities |
| 70Transactions not regarded as transfer | 47 Transactions not regarded as transfer |
| 71Withdrawal of exemption in certain cases | 47A Withdrawal of exemption in certain cases |
| 72Mode of computation of capital gains | 48 Mode of computation |
| 73Cost with reference to certain modes of acquisition | 49 Cost with reference to certain modes of acquisition |
| 74Special provision for computation of capital gains in case of depreciable assets | 50 Special provision for computation of capital gains in case of depreciable assets |
| 75Special provision for cost of acquisition in case of depreciable asset | 50A Special provision for cost of acquisition in case of depreciable asset |
| 76Special provision for computation of capital gains in case of Market Linked Debenture | 50AA Special provision for computation of capital gains in case of Market Linked Debenture |
| 77Special provision for computation of capital gains in case of slump sale | 50B Special provision for computation of capital gains in case of slump sale |
| 78Special provision for full value of consideration in certain cases | 50C Special provision for full value of consideration in certain cases |
| 79Special provision for full value of consideration for transfer of share other than quoted share | 50CA Special provision for full value of consideration for transfer of share other than quoted share |
| 80Fair market value deemed to be full value of consideration in certain cases | 50D Fair market value deemed to be full value of consideration in certain cases |
| 81Advance money received | 51 Advance money received |
| 82Profit on sale of property used for residence | 54 Profit on sale of property used for residence |
| 83Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases | 54B Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases |
| 84Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases | 54D Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases |
| 85Capital gains not to be charged on investment in certain bonds | 54EC Capital gain not to be charged on investment in certain bonds |
| 86Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house | 54F Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house |
| 87Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area | 54G Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area |
| 88Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone | 54GA Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone |
| 89Extension of time for acquiring new asset or depositing or investing amount of capital gains | 54H Extension of time for acquiring new asset or depositing or investing amount of capital gain |
| 90Meaning of “adjusted”, “cost of improvement” and “cost of acquisition” | 55 Meaning of “adjusted”, “cost of improvement” and “cost of acquisition” |
| 91Reference to Valuation Officer | 55A Reference to Valuation Officer |
| 92Income from other sources | 56 Income from other sources |
| 93Deductions | 57 Deductions |
| 94Amounts not deductible | 58 Amounts not deductible |
| 95Profits chargeable to tax | 59 Profits chargeable to tax |
| 96Transfer of income without transfer of assets | 60 Transfer of income where there is no transfer of assets |
| 97Chargeability of income in transfer of assets | 61 Revocable transfer of assets62 Transfer irrevocable for a specified period |
| 98“Transfer” and “revocable transfer” defined | 63 “Transfer” and “revocable transfer” defined |
| 99Income of individual to include income of spouse, minor child, etc | 64 Income of individual to include income of spouse, minor child, etc |
| 100Liability of person in respect of income included in income of another person | 65 Liability of person in respect of income included in the income of another person |
| 101Total income | 66 Total income |
| 102Unexplained credits | 68 Cash credits |
| 103Unexplained investment | 69 Unexplained investmentsAlso from: 69B |
| 104Unexplained asset | 69A Unexplained money, etcAlso from: 69B |
| 105Unexplained expenditure | 69C Unexplained expenditure, etc |
| 106Amount borrowed or repaid through negotiable instrument, hundi, etc | 69D Amount borrowed or repaid on hundi |
| 107Charge of tax | No 1961 provision is listed against it |
| 108Set off of losses under the same head of income | 70 Set off of loss from one source against income from another source under the same head of income |
| 109Set off of losses under other head of income | 71 Set off of loss from one head against income from another |
| 110Carry forward and set off of loss from house property | 71B Carry forward and set off of loss from house property |
| 111Carry forward and set off of loss from capital gains | 74 Losses under the head |
| 112Carry forward and set off of business loss | 72 Carry forward and set off of business losses |
| 113Set off and carry forward of losses computed in respect of speculation business | 73 Losses in speculation business |
| 114Set off and carry forward of losses computed in respect of specified business | 73A Carry forward and set off of losses by specified business |
| 115Set off and carry forward of losses from specified activity | 74A Losses from certain specified sources falling under the head “Income from other sources” |
| 116Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc | 72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc |
| 117Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases | 72AA Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases |
| 118Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks | 72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks |
| 119Carry forward and set off of losses not permissible in certain cases | 78 Carry forward and set off of losses in case of change in constitution of firm or on succession79 Carry forward and set off of losses in case of certain companies |
| 120No set off of losses against undisclosed income consequent to search, requisition and survey | 79A No set off of losses consequent to search, requisition and survey |
| 121Submission of return for losses | 80 Submission of return for losses |
| 122Deductions to be made in computing total income | 80A Deductions to be made in computing total income80AB Deductions to be made with reference to the income included in the gross total income80AC Deduction not to be allowed unless return furnished80B Definitions |
| 123Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc | 80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc80CCC Deduction in respect of contribution to certain pension funds80CCE Limit on deductions under sections 80C, 80CCC and 80CCD |
| 124Deduction in respect of employer contribution to pension scheme of Central Government | 80CCD Deduction in respect of contribution to pension scheme of Central Government |
| 125Deduction in respect of contribution to Agnipath Scheme | 80CCH Deduction in respect of contribution to Agnipath Scheme |
| 126Deduction in respect of health insurance premia | 80D Deduction in respect of health insurance premia |
| 127Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability | 80DD Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability |
| 128Deduction in respect of medical treatment, etc | 80DDB Deduction in respect of medical treatment, etc |
| 129Deduction in respect of interest on loan taken for higher education | 80E Deduction in respect of interest on loan taken for higher education |
| 130Deduction in respect of interest on loan taken for residential house property | 80EE Deduction in respect of interest on loan taken for residential house property |
| 131Deduction in respect of interest on loan taken for certain house property | 80EEA Deduction in respect of interest on loan taken for certain house property |
| 132Deduction in respect of purchase of electric vehicle | 80EEB Deduction in respect of purchase of electric vehicle |
| 133Deduction in respect of donations to certain funds, charitable institutions, etc | 80G Deduction in respect of donations to certain funds, charitable institutions, etc |
| 134Deductions in respect of rents paid | 80GG Deductions in respect of rents paid |
| 135Deduction in respect of certain donations for scientific research or rural development | 80GGA Deduction in respect of certain donations for scientific research or rural development |
| 136Deduction in respect of contributions given by companies to political parties | 80GGB Deduction in respect of contributions given by companies to political partiesAlso from: 80GGC |
| 137Deduction in respect of contributions given by any person to political parties | 80GGC Deduction in respect of contributions given by any person to political parties |
| 138Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc | 80-IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc |
| 139Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone | 80-IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |
| 140Special provision in respect of specified business | 80-IAC Special provision in respect of specified business |
| 141Deduction in respect of profits and gains from certain industrial undertakings | 80-IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings |
| 142Deductions in respect of profits and gains from housing projects | 80-IBA Deductions in respect of profits and gains from housing projects |
| 143Special provisions in respect of certain undertakings in North-Eastern States | 80-IE Special provisions in respect of certain undertakings in North-Eastern States |
| 144Special provisions in respect of newly established Units in Special Economic Zones | 10AA Special provisions in respect of newly established units in Special Economic Zones |
| 145Deduction for businesses engaged in collecting and processing of bio-degradable waste | 80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste |
| 146Deduction in respect of additional employee cost | 80JJAA Deduction in respect of employment of new employees |
| 147Deductions for income of Offshore Banking Units and Units of International Financial Services Centre | 80LA Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre |
| 148Deduction in respect of certain inter-corporate dividends | 80M Deduction in respect of certain inter-corporate dividends |
| 149Deduction in respect of income of co-operative societies | 80P Deduction in respect of income of co-operative societies |
| 150Interpretation for the purposes of section 149 | 80P |
| 151Deduction in respect of royalty income, etc., of authors of certain books other than text-books | 80QQB Deduction in respect of royalty income, etc., of authors of certain books other than text books |
| 152Deduction in respect of royalty on patents | 80RRB Deduction in respect of royalty on patents |
| 153Deduction for Interest on Deposits | 80TTA Deduction in respect of interest on deposits in savings account80TTB Deduction in respect of interest on deposits in case of senior citizens |
| 154Deduction in case of a person with disability | 80U Deduction in case of a person with disability |
| 155Rebate to be allowed in computing income-tax | 87 Rebate to be allowed in computing income-tax |
| 156Rebate of income-tax in case of certain individuals | 87A Rebate of income-tax in case of certain individuals |
| 157Relief when salary, etc., is paid in arrears or in advance | 89 Relief when salary, etc., is paid in arrears or in advance |
| 158Relief from taxation in income from retirement benefit account maintained in a notified country | 89A Relief from taxation in income from retirement benefit account maintained in a notified country |
| 159Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief | 90 Agreement with foreign countries or specified territories90A Adoption by Central Government of agreement between specified associations for double taxation relief |
| 160Countries with which no agreement exists | 91 Countries with which no agreement exists |
| 161Computation of income from international transaction and specified domestic transaction having regard to arm’s length price | 92 Computation of income from international transaction having regard to arm’s length price |
| 162Meaning of associated enterprise | 92A Meaning of associated enterpriseAlso from: 92CE, 94B |
| 163Meaning of international transaction | 92B Meaning of international transaction |
| 164Meaning of specified domestic transaction | 92BA Meaning of specified domestic transaction |
| 165Determination of arm’s length price | 92C Computation of arm’s length price |
| 166Reference to Transfer Pricing Officer | 92CA Reference to Transfer Pricing Officer |
| 167Power of Board to make safe harbour rules | 92CB Power of Board to make safe harbour rules |
| 168Advance pricing agreement | 92CC Advance pricing agreement |
| 169Effect to advance pricing agreement | 92CD Effect to advance pricing agreement |
| 170Secondary adjustment in certain cases | 92CE Secondary adjustment in certain cases |
| 171Maintenance, keeping and furnishing of information and document by certain persons | 92D Maintenance, keeping and furnishing of information and document by certain persons |
| 172Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction | 92E Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction |
| 173Definitions of certain terms relevant to determination of arm’s length price, etc | 92F Definitions of certain terms relevant to computation of arm’s length price, etc |
| 174Avoidance of income-tax by transactions resulting in transfer of income to non-residents | 93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents |
| 175Avoidance of tax by certain transactions in securities | 94 Avoidance of tax by certain transactions in securities |
| 176Special measures in respect of transactions with persons located in notified jurisdictional area | 94A Special measures in respect of transactions with persons located in notified jurisdictional area |
| 177Limitation on interest deduction in certain cases | 94B Limitation on interest deduction in certain cases |
| 178Applicability of General Anti-Avoidance Rule | 95 Applicability of General Anti-Avoidance Rule |
| 179Impermissible avoidance arrangement | 96 Impermissible avoidance arrangement |
| 180Arrangement to lack commercial substance | 97 Arrangement to lack commercial substance |
| 181Consequences of impermissible avoidance arrangement | 98 Consequences of impermissible avoidance arrangement |
| 182Treatment of connected person and accommodating party | 99 Treatment of connected person and accommodating party |
| 183Application of this Chapter | 100 Application of this Chapter101 Framing of guidelines |
| 184Interpretation | 102 Definitions |
| 185Mode of taking or accepting certain loans, deposits and specified sum | 269SS Mode of taking or accepting certain loans, deposits and specified sum |
| 186Mode of undertaking transactions | 269ST Mode of undertaking transactions |
| 187Acceptance of payment through prescribed electronic modes | 269SU Acceptance of payment through prescribed electronic modes |
| 188Mode of repayment of certain loans or deposits or specified advances | 269T Mode of repayment of certain loans or deposits |
| 189Interpretation | 269SS, 269ST, 269T |
| 190Determination of tax where total income includes income on which no tax is payable | 110 Determination of tax where total income includes income on which no tax is payable |
| 191Tax on accumulated balance of recognised provident fund | 111 Tax on accumulated balance of recognised provident fund |
| 192Tax in case of block assessment of search cases | 113 Tax in the case of block assessment of search cases |
| 193Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| 194Tax on certain incomes | 115B Tax on profits and gains of life insurance business115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever115BBF Tax on income from patent115BBG Tax on income from transfer of carbon credits115BBH Tax on income from virtual digital asset115BBJ Tax on winnings from online games |
| 195Tax on income referred to in sections 102 to 106 | 115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D |
| 196Tax on short-term capital gains in certain cases | 111A Tax on short-term capital gains in certain cases |
| 197Tax on long-term capital gains | 112 Tax on long-term capital gains |
| 198Tax on long-term capital gains in certain cases | 112A Tax on long-term capital gains in certain cases |
| 199Tax on income of certain manufacturing domestic companies | 115BA Tax on income of certain manufacturing domestic companies |
| 200Tax on income of certain domestic companies | 115BAA Tax on income of certain domestic companies |
| 201Tax on income of new manufacturing domestic companies | 115BAB Tax on income of new manufacturing domestic companies |
| 202New tax regime for individuals, Hindu undivided family and others | 115BAC Tax on income of individuals, Hindu undivided family and others |
| 203Tax on income of certain resident co-operative societies | 115BAD Tax on income of certain resident co-operative societies |
| 204Tax on income of certain new manufacturing co-operative societies | 115BAE Tax on income of certain new manufacturing co-operative societies |
| 205Conditions for tax on income of certain companies and co-operative societies | 115BA, 115BAA, 115BAB, 115BAD, 115BAE |
| 206Special provision for minimum alternate tax and alternate minimum tax | 115JAA Tax credit in respect of tax paid on deemed income relating to certain companies115JB Special provision for payment of tax by certain companies115JC Special provisions for payment of tax by certain persons other than a company115JD Tax credit for alternate minimum tax115JE Application of other provisions of this Act115JEE Application of this Chapter to certain persons115JF Interpretation in this Chapter |
| 207Tax on dividends, royalty and fees for technical service in case of foreign companies | 115A Tax on dividends, royalty and technical service fees in the case of foreign companies |
| 208Tax on income from units purchased in foreign currency or capital gains arising from their transfer | 115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer |
| 209Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| 210Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer | 115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer |
| 211Tax on non-resident sportsmen or sports associations | 115BBA Tax on non-resident sportsmen or sports associations |
| 212Interpretation | 115C |
| 213Special provision for computation of total income of non-residents | 115D Special provision for computation of total income of non-residents |
| 214Tax on investment income and long-term capital gains | 115E Tax on investment income and long-term capital gains |
| 215Capital gains on transfer of foreign exchange assets not to be charged in certain cases | 115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases |
| 216Return of income not to be furnished in certain cases | 115G Return of income not to be filed in certain cases |
| 217Benefit to be available in certain cases even after assessee becomes resident | 115H Benefit under Chapter to be available in certain cases even after the assessee becomes resident |
| 218Chapter not to apply if the assessee so chooses | 115-I Chapter not to apply if the assessee so chooses |
| 219Conversion of an Indian branch of foreign company into subsidiary Indian company | 115JG Conversion of an Indian branch of foreign company into subsidiary Indian company |
| 220Foreign company said to be resident in India | 115JH Foreign company said to be resident in India |
| 221Tax on income from securitisation trusts | 115TCA Tax on income from securitisation trusts |
| 222Tax on income in case of venture capital undertakings | 115U Tax on income in certain cases |
| 223Tax on income of unit holder and business trust | 115UA Tax on income of unit holder and business trust |
| 224Tax on income of investment fund and its unit holders | 115UB Tax on income of investment fund and its unit holders |
| 225Income from the business of operating qualifying ships | 115VA Computation of profits and gains from the business of operating qualifying ships |
| 226Tonnage tax scheme | 115VB Operating ships115VE Manner of computation of income under tonnage tax scheme115VF Tonnage income |
| 227Computation of tonnage income | 115VG Computation of tonnage income115VH Calculation in case of joint operation, etc115VX Determination of tonnage |
| 228Relevant shipping income and exclusion from book profit | 115V-I Relevant shipping income115VJ Treatment of common costs115V-O Exclusion from provisions of section 115JB |
| 229Depreciation and gains relating to tonnage tax assets | 115VK Depreciation115VN Chargeable gains from transfer of tonnage tax assets |
| 230Exclusion of deduction, loss, set off etc | 115VL General exclusion of deduction and set off, etc115VM Exclusion of loss |
| 231Method of opting of tonnage tax scheme and validity | 115VP Method and time of opting for tonnage tax scheme115VQ Period for which tonnage tax option to remain in force115VR Renewal of tonnage tax scheme115VS Prohibition to opt for tonnage tax scheme in certain cases |
| 232Certain conditions for applicability of tonnage tax scheme | 115VT Transfer of profits to Tonnage Tax Reserve Account115VU Minimum training requirement for tonnage tax company115VV Limit for charter in of tonnage115VW Maintenance and audit of accounts115VZA Effect of temporarily ceasing to operate qualifying ships |
| 233Amalgamation and demerger | 115VY Amalgamation115VZ Demerger |
| 234Avoidance of tax and exclusion from tonnage tax scheme | 115VZB Avoidance of tax115VZC Exclusion from tonnage tax scheme |
| 235Interpretation | 115V Definitions115VC Qualifying company115VD Qualifying shipAlso from: 115VE |
| 236Income-tax authorities | 116 Income-tax authorities |
| 237Appointment of income-tax authorities | 117 Appointment of income-tax authorities |
| 238Control of income-tax authorities | 118 Control of income-tax authorities |
| 239Instructions to subordinate authorities | 119 Instructions to subordinate authorities |
| 240Taxpayer’s Charter | 119A Taxpayer’s Charter |
| 241Jurisdiction of income-tax authorities | 120 Jurisdiction of income-tax authorities |
| 242Jurisdiction of Assessing Officers | 124 Jurisdiction of Assessing Officers |
| 243Power to transfer cases | 127 Power to transfer casesAlso from: 120, 124 |
| 244Change of incumbent of an office | 129 Change of incumbent of an office |
| 245Faceless jurisdiction of income-tax authorities | 130 Faceless jurisdiction of income-tax authorities |
| 246Power regarding discovery, production of evidence, etc | 131 Power regarding discovery, production of evidence, etc |
| 247Search and seizure | 132 Search and seizure |
| 248Powers to requisition | 132A Powers to requisition books of account, etc |
| 249Reasons not to be disclosed | 132, 132A |
| 250Application of seized or requisitioned assets | 132B Application of seized or requisitioned assets |
| 251Copying, extraction, retention and release of books of account and documents seized or requisitioned | 132 |
| 252Power to call for information | 133 Power to call for information |
| 253Powers of survey | 133A Power of survey |
| 254Power to collect certain information | 133B Power to collect certain information |
| 255Power to inspect registers of companies | 134 Power to inspect registers of companies |
| 256Power of competent authority | 135 Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner |
| 257Proceedings before income-tax authorities to be judicial proceedings | 136 Proceedings before income-tax authorities to be judicial proceedings |
| 258Disclosure of information relating to assessees | 138 Disclosure of information respecting assessees |
| 259Power to call for information by prescribed income-tax authority | 133C Power to call for information by prescribed income-tax authority |
| 260Faceless collection of information | 135A Faceless collection of information |
| 261Interpretation | 131, 132, 132A, 132B, 133, 133A, 135 |
| 262Permanent account number | 139A Permanent account number139AA Quoting of Aadhaar number |
| 263Return of income | 139 Return of income139D Filing of return in electronic formAlso from: 194P |
| 264Scheme for submission of returns through Tax Return Preparers | 139B Scheme for submission of returns through Tax Return Preparers |
| 265Return by whom to be verified | 140 Return by whom to be verified |
| 266Self-assessment | 140A Self-assessment |
| 267Tax on updated return | 140B Tax on updated return |
| 268Inquiry before assessment | 142 Inquiry before assessment |
| 269Estimation of value of assets by Valuation Officer | 142A Estimation of value of assets by Valuation Officer |
| 270Assessment | 143 Assessment |
| 271Best judgment assessment | 144 Best judgment assessment |
| 272Power of Joint Commissioner to issue directions in certain cases | 144A Power of Joint Commissioner to issue directions in certain cases |
| 273Faceless assessment | 144B Faceless assessment |
| 274Reference to Principal Commissioner or Commissioner in certain cases | 144BA Reference to Principal Commissioner or Commissioner in certain cases |
| 275Reference to Dispute Resolution Panel | 144C Reference to dispute resolution panel |
| 276Method of accounting | 145 Method of accounting |
| 277Method of accounting in certain cases | 145A Method of accounting in certain cases |
| 278Taxability of certain income | 145B Taxability of certain income |
| 279Income escaping assessment | 147 Income escaping assessment |
| 280Issue of notice where income has escaped assessment | 148 Issue of notice where income has escaped assessment |
| 281Procedure before issuance of notice under section 280 | 148A Procedure before issuance of notice under section 148 |
| 282Time limit for notices under sections 280 and 281 | 149 Time limit for notices under sections 148 and 148A |
| 283Provision for cases where assessment is in pursuance of an order on appeal, etc | 150 Provision for cases where assessment is in pursuance of an order on appeal, etc |
| 284Sanction for issue of notice | 151 Sanction for issue of noticeAlso from: 148A |
| 285Other provisions | 152 Other provisions |
| 286Time limit for completion of assessment, reassessment and recomputation | 153 Time limit for completion of assessment, reassessment and recomputation |
| 287Rectification of mistake | 154 Rectification of mistake |
| 288Other amendments | 155 Other amendments |
| 289Notice of demand | 156 Notice of demand |
| 290Modification and revision of notice in certain cases | 156A Modification and revision of notice in certain cases |
| 291Intimation of loss | 157 Intimation of loss |
| 292Assessment of total undisclosed income as a result of search | 158BA Assessment of undisclosed total income as a result of search |
| 293Computation of total undisclosed income of block period | 158BB Computation of undisclosed total income of block period |
| 294Procedure for block assessment | 158BC Procedure for block assessment |
| 295Undisclosed income of any other person | 158BD Undisclosed income of any other person |
| 296Time-limit for completion of block assessment | 158BE Time-limit for completion of block assessment |
| 297Certain interests and penalties not to be levied or imposed | 158BF Certain interests and penalties not to be levied or imposed |
| 298Levy of interest and penalty in certain cases | 158BFA Levy of interest and penalty in certain cases |
| 299Authority competent to make assessment of block period | 158BG Authority competent to make assessment of block period |
| 300Application of other provisions of Act | 158BH Application of other provisions of this Act |
| 301Interpretation | 158B Definitions |
| 302Legal representative | 159 Legal representatives |
| 303Representative assessee | 160 Representative assessee |
| 304Liability of representative assessee | 161 Liability of representative assessee165 Case where part of trust income is chargeable166 Direct assessment or recovery not barred167 Remedies against property in cases of representative assessees |
| 305Right of representative assessee to recover tax paid | 162 Right of representative assessee to recover tax paid |
| 306Who may be regarded as agent | 163 Who may be regarded as agent |
| 307Charge of tax where share of beneficiaries unknown | 164 Charge of tax where share of beneficiaries unknown |
| 308Charge of tax in case of oral trust | 164A Charge of tax in case of oral trust |
| 309Method of computing a member’s share in income of association of persons or body of individuals | 67A Method of computing a member’s share in income of association of persons or body of individualsAlso from: 86, 167B |
| 310Share of member of an association of persons or body of individuals in the income of the association or body | 86 Share of member of an association of persons or body of individuals in the income of the association or body |
| 311Charge of tax where shares of members in association of persons or body of individuals unknown etc | 167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc |
| 312Executor | 168 Executors169 Right of executor to recover tax paid |
| 313Succession to business or profession otherwise than on death | 170 Succession to business otherwise than on death |
| 314Effect of order of tribunal or court in respect of business reorganization | 170A Effect of order of tribunal or court in respect of business reorganisation |
| 315Assessment after partition of a Hindu undivided family | 171 Assessment after partition of a Hindu undivided family |
| 316Shipping business of non-residents | 172 Shipping business of non-residents |
| 317Assessment of persons leaving India | 174 Assessment of persons leaving India |
| 318Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose | 174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose |
| 319Assessment of persons likely to transfer property to avoid tax | 175 Assessment of persons likely to transfer property to avoid tax |
| 320Discontinued business | 176 Discontinued business |
| 321Association dissolved or business discontinued | 177 Association dissolved or business discontinued |
| 322Company in liquidation | 178 Company in liquidation |
| 323Liability of directors of private company | 179 Liability of directors of private company |
| 324Charge of tax in case of a firm | 167A Charge of tax in the case of a firm |
| 325Assessment as a firm | 184 Assessment as a firm |
| 326Assessment when section 325 not complied with | 185 Assessment when section 184 not complied with |
| 327Change in constitution of a firm | 187 Change in constitution of a firm |
| 328Succession of one firm by another firm | 188 Succession of one firm by another firm |
| 329Joint and several liability of partners for tax payable by firm | 188A Joint and several liability of partners for tax payable by firm |
| 330Firm dissolved or business discontinued | 189 Firm dissolved or business discontinued |
| 331Liability of partners of limited liability partnership in liquidation | 167C Liability of partners of limited liability partnership in liquidation |
| 332Application for registration | 11, 12A, 12AB, 80G |
| 333Switching over of regimes | 11 |
| 334Tax on income registered non-profit organisation | 11, 115BBC, 115BBI |
| 335Regular income | 11, 12 |
| 336Taxable regular income | No 1961 provision is listed against it |
| 337Specified income | 115BBI Specified income of certain institutionsAlso from: 11, 12, 13, 115BBC |
| 338Income not to be included in regular income | 11 |
| 339Corpus donation | 11 |
| 340Deemed corpus donation | 11 |
| 341Application of income | 11 |
| 342Accumulated income | 11, 13 |
| 343Deemed accumulated income | No 1961 provision is listed against it |
| 344Business undertaking held as property | 11 |
| 345Restriction on commercial activities by a registered non-profit organisation | 11 |
| 346Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility | 2(15) |
| 347Books of account | 12A |
| 348Audit | 12A |
| 349Return of income | 12A, 139 |
| 350Permitted modes of investment | 11 |
| 351Specified violation | 12AB, 13 |
| 352Tax on accreted income | 12AC Merger of charitable trusts or institutions in certain cases115TD Tax on accreted income115TE Interest payable for non- payment of tax by specified person115TF When specified person is deemed to be assessee in default |
| 353Other violations | 13, 115BBI |
| 354Application for approval for purpose of section 133(1)(b)(ii) | 80G |
| 355Interpretation | 2(15), 11, 12, 13, 115BBC, 115TD, 115TE, 115TF |
| 356Appealable orders before Joint Commissioner (Appeals) | 246 Appealable orders before Joint Commissioner (Appeals) |
| 357Appealable orders before Commissioner (Appeals) | 246A Appealable orders before Commissioner (Appeals) |
| 358Form of appeal and limitation | 249 Form of appeal and limitation |
| 359Procedure in appeal | 250 Procedure in appeal |
| 360Powers of Joint Commissioner (Appeals) or the Commissioner (Appeals) | 251 Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals) |
| 361Appellate Tribunal | 252 Appellate Tribunal252A Qualifications, terms and conditions of service of President, Vice-President and Member |
| 362Appeals to the Appellate Tribunal | 253 Appeals to the Appellate Tribunal |
| 363Orders of Appellate Tribunal | 254 Orders of Appellate Tribunal |
| 364Procedure of Appellate Tribunal | 255 Procedure of Appellate Tribunal |
| 365Appeals to High Court | 260A Appeal to High Court |
| 366Cases before High Court to be heard by not less than two Judges | 260B Case before High Court to be heard by not less than two Judges |
| 367Appeal to Supreme Court | 261 Appeal to Supreme Court |
| 368Hearing before Supreme Court | 262 Hearing before Supreme Court |
| 369Tax to be paid irrespective of appeal, etc | 265 Tax to be paid notwithstanding reference, etc |
| 370Execution for costs awarded by Supreme Court | 266 Execution for costs awarded by Supreme Court |
| 371Amendment of assessment on appeal | 267 Amendment of assessment on appeal |
| 372Exclusion of time taken for copy | 268 Exclusion of time taken for copy |
| 373Filing of appeal or by income-tax authority | 268A Filing of appeal or application for reference by income-tax authority |
| 374Interpretation of “High Court” | 269 Definition of “High Court” |
| 375Procedure when assessee claims identical question of law is pending before High Court or Supreme Court | 158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
| 376Procedure where an identical question of law is pending before High Court or Supreme Court | 158AB Procedure where an identical question of law is pending before High Courts or Supreme Court |
| 377Revision of orders prejudicial to revenue | 263 Revision of orders prejudicial to revenue |
| 378Revision of other orders | 264 Revision of other orders |
| 379Dispute Resolution Committee | 245MA Dispute Resolution Committee |
| 380Interpretation | 245N Definitions |
| 381Board for Advance Rulings | 245-OB Board for Advance Rulings |
| 382Vacancies, etc., not to invalidate proceedings | 245P Vacancies, etc., not to invalidate proceedings |
| 383Application for advance ruling | 245Q Application for advance ruling |
| 384Procedure on receipt of application | 245R Procedure on receipt of application |
| 385Appellate authority not to proceed in certain cases | 245RR Appellate authority not to proceed in certain cases |
| 386Advance ruling to be void in certain circumstances | 245T Advance ruling to be void in certain circumstances |
| 387Powers of the Board for Advance Rulings | 245U Powers of the Authority |
| 388Procedure of Board for Advance Rulings | 245V Procedure of Authority |
| 389Appeal | 245W Appeal |
| 390Deduction or collection at source and advance payment | 190 Deduction at source and advance payment199 Credit for tax deducted202 Deduction only one mode of recoveryAlso from: 206C |
| 391Direct payment | 191 Direct payment |
| 392Salary and accumulated balance due to an employee | 192 Salary192A Payment of accumulated balance due to an employee |
| 393Tax to be deducted at source | 193 Interest on securities194 Dividends194A Interest other than “Interest on securities”194B Winnings from lottery or crossword puzzle, etc194BA Winnings from online games194BB Winnings from horse race194C Payments to contractors194D Insurance commission194DA Payment in respect of life insurance policy194E Payments to non-resident sportsmen or sports associations194EE Payments in respect of deposits under National Savings Scheme, etc194G Commission, etc., on sale of lottery tickets194H Commission or brokerage194-I Rent194-IA Payment on transfer of certain immovable property other than agricultural land194-IB Payment of rent by certain individuals or Hindu undivided family194-IC Payment under specified agreement194J Fees for professional or technical services194K Income in respect of units194LA Payment of compensation on acquisition of certain immovable property194LB Income by way of interest from infrastructure debt fund194LBA Certain income from units of a business trust194LBB Income in respect of units of investment fund194LBC Income in respect of investment in securitization trust194LC Income by way of interest from Indian company194M Payment of certain sums by certain individuals or Hindu undivided family194N Payment of certain amounts in cash194-O Payment of certain sums by e-commerce operator to e-commerce participant194P Deduction of tax in case of specified senior citizen194Q Deduction of tax at source on payment of certain sum for purchase of goods194R Deduction of tax on benefit or perquisite in respect of business or profession194S Payment on transfer of virtual digital asset194T Payments to partners of firms195 Other sums195A Income payable “net of tax”196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations196A Income in respect of units of non-residents196B Income from units196C Income from foreign currency bonds or shares of Indian company196D Income of Foreign Institutional Investors from securities197A No deduction to be made in certain cases |
| 394Collection of tax at source | 206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc |
| 395Certificates | 197 Certificate for deduction at lower rate203 Certificate for tax deductedAlso from: 195, 206C |
| 396Tax deducted is income received | 198 Tax deducted is income received |
| 397Compliance and reporting | 200 Duty of person deducting tax203A Tax deduction and collection account number206A Furnishing of statement in respect of payment of any income to residents without deduction of tax206AA Requirement to furnish Permanent Account Number206CC Requirement to furnish Permanent Account number by collecteeAlso from: 194-IA, 194-IB, 194M, 194S, 195, 206C |
| 398Consequences of failure to deduct or pay or, collect or pay | 201 Consequences of failure to deduct or payAlso from: 206C |
| 399Processing | 200A Processing of statements of tax deducted at source and other Statements206CB Processing of statements of tax collected at source |
| 400Power of Central Government to relax provisions of this Chapter | 194A, 194BA, 194N, 194-O, 194Q, 194R, 194S, 195, 197, 197A, 206C |
| 401Bar against direct demand on assessee | 205 Bar against direct demand on assessee |
| 402Interpretation | 204 Meaning of “person responsible for paying”Also from: 192, 194A, 194B, 194BA, 194C, 194H, 194-I, 194-IA, 194-IB, 194J, 194K, 194LA, 194LBB, 194LBC, 194LC, 194M, 194-O, 194P, 194Q, 194R, 196A, 197A, 200A, 206C, 206CB |
| 403Liability for payment of advance tax | 207 Liability for payment of advance tax |
| 404Conditions of liability to pay advance tax | 208 Conditions of liability to pay advance tax |
| 405Computation of advance tax | 209 Computation of advance tax |
| 406Payment of advance tax by assessee on his own accord | 210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing OfficerAlso from: 209 |
| 407Payment of advance tax by assessee in pursuance of order of Assessing Officer | 209, 210, 211 |
| 408Instalments of advance tax and due dates | 211 Instalments of advance tax and due dates |
| 409When assessee is deemed to be in default | 218 When assessee deemed to be in default |
| 410Credit for advance tax | 219 Credit for advance tax |
| 411When tax payable and when assessee deemed in default | 220 When tax payable and when assessee deemed in default |
| 412Penalty payable when tax in default | 221 Penalty payable when tax in default |
| 413Certificate by Tax Recovery Officer and Validity thereof | 222 Certificate to Tax Recovery Officer224 Validity of certificate and cancellation or amendment thereof |
| 414Tax Recovery Officer by whom recovery is to be effected | 223 Tax Recovery Officer by whom recovery is to be effected |
| 415Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
| 416Other modes of recovery | 226 Other modes of recovery |
| 417Recovery through State Government | 227 Recovery through State Government |
| 418Recovery of tax in pursuance of agreements with foreign countries | 228A Recovery of tax in pursuance of agreements with foreign countries |
| 419Recovery of penalties, fine, interest and other sums | 229 Recovery of penalties, fine, interest and other sums |
| 420Tax clearance certificate | 230 Tax clearance certificate |
| 421Recovery by suit or under other law not affected | 232 Recovery by suit or under other law not affected |
| 422Recovery of tax arrear in respect of non-resident from his assets | 173 Recovery of tax in respect of non-resident from his assets |
| 423Interest for defaults in furnishing return of income | 234A Interest for defaults in furnishing return of income |
| 424Interest for defaults in payment of advance tax | 234B Interest for defaults in payment of advance tax |
| 425Interest for deferment of advance tax | 234C Interest for deferment of advance tax |
| 426Interest on excess refund | 234D Interest on excess refund |
| 427Fee for default in furnishing statements | 234E Fee for default in furnishing statements |
| 428Fee for default in furnishing return of income | 234F Fee for default in furnishing return of income |
| 429Fee for default relating to statement or certificate | 234G Fee for default relating to statement or certificate |
| 430Fee for default relating to intimation of aadhaar number | 234H Fee for default relating to intimation of Aadhaar number |
| 431Refunds | 237 Refunds |
| 432Person entitled to claim refund in certain special cases | 238 Person entitled to claim refund in certain special cases |
| 433Form of claim for refund and limitation | 239 Form of claim for refund and limitation |
| 434Refund for denying liability to deduct tax in certain cases | 239A Refund for denying liability to deduct tax in certain cases |
| 435Refund on appeal, etc | 240 Refund on appeal, etc |
| 436Correctness of assessment not to be questioned | 242 Correctness of assessment not to be questioned |
| 437Interest on refunds | 244A Interest on refunds |
| 438Set off and withholding of refunds in certain cases | 245 Set off and withholding of refunds in certain cases |
| 439Penalty for under-reporting and misreporting of income | 270A Penalty for under-reporting and misreporting of income |
| 440Immunity from imposition of penalty, etc | 270AA Immunity from imposition of penalty, etc |
| 441Failure to keep, maintain or retain books of account, documents, etc | 271A Failure to keep, maintain or retain books of account, documents, etc |
| 442Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions | 271AA Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions |
| 443Penalty in respect of certain income | 271AAC Penalty in respect of certain income |
| 444Penalty for false entry, etc., in books of account | 271AAD Penalty for false entry, etc., in books of account |
| 445Benefits to related persons | 271AAE Benefits to related persons |
| 446Failure to get accounts audited | 271B Failure to get accounts audited |
| 447Penalty for failure to furnish report under section 172 | 271BA Penalty for failure to furnish report under section 92E |
| 448Penalty for failure to deduct tax at source | 271C Penalty for failure to deduct tax at source |
| 449Penalty for failure to collect tax at source | 271CA Penalty for failure to collect tax at source |
| 450Penalty for failure to comply with the provisions of section 185 | 271D Penalty for failure to comply with the provisions of section 269SS |
| 451Penalty for failure to comply with provisions of section 186 | 271DA Penalty for failure to comply with provisions of section 269ST |
| 452Penalty for failure to comply with provisions of section 187 | 271DB Penalty for failure to comply with provisions of section 269SU |
| 453Penalty for failure to comply with provisions of section 188 | 271E Penalty for failure to comply with the provisions of section 269T |
| 454Penalty for failure to furnish statement of financial transaction or reportable account | 271FA Penalty for failure to furnish statement of financial transaction or reportable account |
| 455Penalty for furnishing inaccurate statement of financial transaction or reportable account | 271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account |
| 456Penalty for failure to furnish statement or information or document by eligible investment fund | 271FAB Penalty for failure to furnish statement or information or document by an eligible investment fund |
| 457Penalty for failure to furnish statement or information or document under section 171 | 271G Penalty for failure to furnish information or document under section 92D |
| 458Penalty for failure to furnish information or document under section 506 | 271GA Penalty for failure to furnish information or document under section 285A |
| 459Penalty for failure to furnish report or for furnishing inaccurate report under section 511 | 271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286 |
| 460Penalty for failure submit statement under section 505 | 271GC Penalty for failure to submit statement under section 285 |
| 461Penalty for failure to furnish statements, etc | 271H Penalty for failure to furnish statements, etc |
| 462Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d) | 271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195 |
| 463Penalty for furnishing incorrect information in reports or certificates | 271J Penalty for furnishing incorrect information in reports or certificates |
| 464Penalty for failure to furnish statements, etc | 271K Penalty for failure to furnish statements, etc |
| 465Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc | 272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc |
| 466Penalty for failure to comply with the provisions of section 254 | 272AA Penalty for failure to comply with the provisions of section 133B |
| 467Penalty for failure to comply with the provisions of section 262 | 272B Penalty for failure to comply with the provisions of section 139A |
| 468Penalty for failure to comply with the provisions of section 397(1) | 272BB Penalty for failure to comply with the provisions of section 203A |
| 469Power to reduce or waive penalty, etc., in certain cases | 273A Power to reduce or waive penalty, etc., in certain cases |
| 470Penalty not to be imposed in certain cases | 273B Penalty not to be imposed in certain casesAlso from: 271DA, 271DB |
| 471Procedure | 274 ProcedureAlso from: 272A, 272AA, 272B, 272BB |
| 472Bar of limitation for imposing penalty | 275 Bar of limitation for imposing penalties |
| 473Contravention of order made under section 247 | 275A Contravention of order made under sub-section (3) of section 132 |
| 474Failure to comply with section 247(1)(ii) | 275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 |
| 475Removal, concealment, transfer or delivery of property to prevent tax recovery | 276 Removal, concealment, transfer or delivery of property to thwart tax recovery |
| 476Failure to pay tax to credit of Central Government under Chapter XII-B | 276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B |
| 477Failure to pay tax collected at source | 276BB Failure to pay the tax collected at source |
| 478Wilful attempt to evade tax, etc | 276C Wilful attempt to evade tax, etc |
| 479Failure to furnish returns of income | 276CC Failure to furnish returns of income |
| 480Failure to furnish return of income in search cases | 276CCC Failure to furnish return of income in search cases |
| 481Failure to produce accounts and documents | 276D Failure to produce accounts and documents |
| 482False statement in verification, etc | 277 False statement in verification, etc |
| 483Falsification of books of account or document, etc | 277A Falsification of books of account or document, etc |
| 484Abetment of false return, etc | 278 Abetment of false return, etc |
| 485Punishment for second and subsequent offences | 278A Punishment for second and subsequent offences |
| 486Punishment not to be imposed in certain cases | 278AA Punishment not to be imposed in certain cases |
| 487Offences by companies | 278B Offences by companies |
| 488Offences by Hindu undivided family | 278C Offences by Hindu undivided families |
| 489Presumption as to assets, books of account, etc., in certain cases | 278D Presumption as to assets, books of account, etc., in certain cases |
| 490Presumption as to culpable mental state | 278E Presumption as to culpable mental state |
| 491Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner | 279 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner |
| 492Certain offences to be non-cognizable | 279A Certain offences to be non-cognizable |
| 493Proof of entries in records or documents | 279B Proof of entries in records or documents |
| 494Disclosure of particulars by public servants | 280 Disclosure of particulars by public servants |
| 495Special Courts | 280A Special Courts |
| 496Offences triable by Special Court | 280B Offences triable by Special Court |
| 497Trial of offences as summons case | 280C Trial of offences as summons case |
| 498Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court | 280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court |
| 499Certain transfers to be void | 281 Certain transfers to be void |
| 500Provisional attachment to protect revenue in certain cases | 281B Provisional attachment to protect revenue in certain cases |
| 501Service of notice generally | 282 Service of notice generally |
| 502Authentication of notices and other documents | 282A Authentication of notices and other documents |
| 503Service of notice when family is disrupted or firm, etc., is dissolved | 283 Service of notice when family is disrupted or firm, etc., is dissolved |
| 504Service of notice in case of discontinued business | 284 Service of notice in the case of discontinued business |
| 505Submission of statement by a non-resident having liaison office | 285 Submission of statement by a non-resident having liaison office |
| 506Furnishing of information or documents by an Indian concern in certain cases | 285A Furnishing of information or documents by an Indian concern in certain cases |
| 507Submission of statements by producers of cinematograph films or persons engaged in specified activity | 285B Submission of statements by producers of cinematograph films or persons engaged in specified activity |
| 508Obligation to furnish statement of financial transaction or reportable account | 285BA Obligation to furnish statement of financial transaction or reportable account |
| 509Obligation to furnish information on transaction of crypto-asset | 285BAA Obligation to furnish information on transaction of crypto-asset |
| 510Annual information statement | 285BB Annual information statement |
| 511Furnishing of report in respect of international group | 286 Furnishing of report in respect of international group |
| 512Publication of information respecting assessees in certain cases | 287 Publication of information respecting assessees in certain cases |
| 513Appearance by registered valuer in certain matters | 287A Appearance by registered valuer in certain matters |
| 514Registration of Valuers | 287A |
| 515Appearance by authorised representative | 288 Appearance by authorised representative |
| 516Rounding off of amount of total income, or amount payable or refundable | 288A Rounding off of income288B Rounding off amount payable and refund due |
| 517Receipt to be given | 289 Receipt to be given |
| 518Indemnity | 290 Indemnity |
| 519Power to tender immunity from prosecution | 291 Power to tender immunity from prosecution |
| 520Cognizance of offences | 292 Cognizance of offences |
| 521Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply | 292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply |
| 522Return of income, etc., not to be invalid on certain grounds | 292B Return of income, etc., not to be invalid on certain grounds |
| 523Notice deemed to be valid in certain circumstances | 292BB Notice deemed to be valid in certain circumstances |
| 524Presumption as to assets, books of account, etc | 292C Presumption as to assets, books of account, etc |
| 525Authorisation and assessment in case of search or requisition | 292CC Authorisation and assessment in case of search or requisition |
| 526Bar of suits in civil courts | 293 Bar of suits in civil courts |
| 527Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils | 293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils |
| 528Power of Central Government or Board to condone delays in obtaining approval | 293B Power of Central Government or Board to condone delays in obtaining approval |
| 529Power to withdraw approval | 293C Power to withdraw approval |
| 530Act to have effect pending legislative provision for charge of tax | 294 Act to have effect pending legislative provision for charge of tax |
| 531Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 | 294A Power to make exemption, etc., in relation to certain Union territories |
| 532Power to frame Schemes | 142B Faceless inquiry or Valuation151A Faceless assessment of income escaping assessment157A Faceless rectification, amendments and issuance of notice or intimation231 Faceless collection and recovery of tax264A Faceless revision of orders264B Faceless effect of orders293D Faceless approval or registrationAlso from: 92CA, 144C, 245MA, 245R, 245W, 250, 253, 255, 274, 279 |
| 533Power to make rules | 295 Power to make rules |
| 534Laying before Parliament | 296 Rules and certain notifications to be placed before ParliamentAlso from: 139B |
| 535Removal of difficulties | 298 Power to remove difficulties |
| 536Repeal and savings | 297 Repeals and savings |
| Schedule IConditions for certain activities not to constitute business connection in India | 9A Certain activities not to constitute business connection in India |
| Schedule II | 10(1), 10(10D), 10(11), 10(11A), 10(12), 10(12A), 10(12AA), 10(12AB), 10(12C), 10(13), 10(15)(i), 10(15)(iii), (iv)(c) to (iv)(f), (iv)(g) & (iv)(h), 10(15)(vi), 10(15)(vii), 10(16), 10(17A), 10(33), 10(36) |
| Schedule III | 10(2), 10(2A), 10(5), 10(7), 10(10), 10(10BC), 10(10CC), 10(12B), 10(12BA), 10(13A), 10(14)(i), 10(14)(ii), 10(15)(iic) & (iv)(i), 10(17)(i), 10(17)(ii), 10(17)(iii), 10(18)(i), 10(18)(ii), 10(19), 10(19A), 10(20), 10(21), 10(23A), 10(23B), 10(23DA), 10(23EA), 10(23EC), 10(23ED), 10(23EE), 10(24), 10(25)(i), 10(26), 10(26AAA), 10(30), 10(31), 10(32), 10(37), 10(39), 10(40), 10(42), 10(43), 10(46), 10(48C) |
| Schedule IV | 10(4), 10(6)(ii), 10(6)(vi), 10(6)(viii), 10(6)(xi), 10(6A), 10(6B), 10(6BB), 10(6C), 10(6D), 10(15)(iiia) to (iv)(b), (iv)(fa), 10(15)(viii), 10(15A), 10(15B), 10(23BBB), 10(48), 10(48A), 10(48B) |
| Schedule V | 10(23F), 10(23FA), 10(23FB), 10(23FBA), 10(23FBB), 10(23FC), 10(23FCA), 10(23FD), 10(23FE) |
| Schedule VI | 10(4D), 10(4E), 10(4F), 10(4G), 10(4H), 10(15)(ix), 10(23FBC), 10(23FF), 10(34B) |
| Schedule VII | 10(23AA), 10(23AAA), 10(23AAB), 10(23BB), 10(23BBA), 10(23BBC), 10(23BBE), 10(23BBG), 10(23BBH), 10(23C)(i), 10(23C)(ii), 10(23C)(iii), 10(23C)(iiia), 10(23C)(iiiaa), 10(23C)(iiiaaa), 10(23C)(iiiaaaa), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D)(i), 10(23D)(ii), 10(25)(ii), 10(25)(iii), 10(25)(iv), 10(25)(v)(a), 10(25)(v)(b), 10(25A), 10(26AAB), 10(26B), 10(26BB), 10(26BBB), 10(27), 10(29A)(a), 10(29A)(b), 10(29A)(c), 10(29A)(d), 10(29A)(e), 10(29A)(f), 10(29A)(g), 10(29A)(h), 10(44), 10(46A), 10(46B)(i), 10(46B)(ii), 10(46B)(iii), 10(47), 10(48D), 10(48E) |
| Schedule VIIIIncome not to be included in total income of eligible persons | 13A, 13B, 139 |
| Schedule IXDeduction for tea development account, coffee development account and rubber development account for computing income under the head “profits and gains of business or profession” | 33AB |
| Schedule XDeduction for site restoration fund for computing income under the head “profits and gains of business or profession” | 33ABA |
| Schedule XI | Fourth Schedule |
| Schedule XII | Seventh Schedule |
| Schedule XIIIList of articles or things | Eleventh Schedule List of articles or things |
| Schedule XIVInsurance Business | First Schedule Insurance business |
| Schedule XVDeduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etc | 80C, 80CCC, 80CCD |
| Schedule XVIPermitted modes of investment or deposits - Forms or modes of investment or deposits by a registered non profit organisation | 11, 13 |
Nothing in this list matches. Try the number alone.
Source: Utility to check provisions of Income-tax Act, 1961 vis-a-vis Income-tax Act, 2025, Income Tax Department, Government of India (Central Board of Direct Taxes). The department last reviewed it on 28 Sept 2026. Headings are printed as the department gives them.
A whole notice or Form 16 can be converted at once in the translator.
The 2025 Act applies to income of tax year 2026-27 onwards. A reference list, not advice on your own case: read the section itself before acting on it.