Every section of the 1961 Act, with its place in the 2025 Act.
Find the section you know in the left column. The right column gives where it went. Where a section was split, the provision that carries the rule is in bold and the rest follow.
836 sections and schedules
| Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|
| 1Short title, extent and commencement | Section 1 Short title, extent and commencement |
| 2Definitions | Section 2 Definitions |
| 3“Previous year” defined | Section 3 Definition of “Tax year” |
| 4Charge of income-tax | Section 4 Charge of income-tax |
| 5Scope of total income | Section 5 Scope of total income |
| 5AApportionment of income between spouses governed by Portuguese Civil Code | Section 10 Apportionment of income between spouses governed by Portuguese Civil Code |
| 6Residence in India | Section 6 Residence in India |
| 7Income deemed to be received | Section 7 Income deemed to be received and dividend deemed to be income in a tax year |
| 8Dividend Income | Section 7 Income deemed to be received and dividend deemed to be income in a tax year |
| 9Income deemed to accrue or arise in India | Section 9 Income deemed to accrue or arise in India |
| 9ACertain activities not to constitute business connection in India | Schedule I Conditions for certain activities not to constitute business connection in IndiaSection 9 Income deemed to accrue or arise in India |
| 9BIncome on receipt of capi- | Section 8 Income on receipt of capital asset or stock in trade by specified person from specified entity |
| 10Incomes not included in total income | Section 11 Incomes not included in total income |
| 10ASpecial provision in respect of newly established undertakings in free trade zone, etc | No counterpart in the 2025 Act |
| 10AASpecial provisions in respect of newly established units in Special Economic Zones | Section 144 Special provisions in respect of newly established Units in Special Economic Zones |
| 10BSpecial provisions in respect of newly established hundred per cent export-oriented undertakings | No counterpart in the 2025 Act |
| 10BASpecial provisions in respect of export of certain articles or things | No counterpart in the 2025 Act |
| 10BBMeaning of computer programmes in certain cases | No counterpart in the 2025 Act |
| 10CSpecial provision in respect of certain industrial undertakings in North-Eastern Region | No counterpart in the 2025 Act |
| 11Income from property held for charitable or religious purposes | Section 332 Application for registrationSection 333 Switching over of regimesSection 334 Tax on income registered non-profit organisationSection 335 Regular incomeSection 337 Specified incomeSection 338 Income not to be included in regular incomeSection 339 Corpus donationSection 340 Deemed corpus donationSection 341 Application of incomeSection 342 Accumulated incomeSection 344 Business undertaking held as propertySection 345 Restriction on commercial activities by a registered non-profit organisationSection 350 Permitted modes of investmentSchedule XVI Permitted modes of investment or deposits - Forms or modes of investment or deposits by a registered non profit organisationSection 355 Interpretation |
| 12Income of trusts or institutions from contributions | Section 335 Regular incomeSection 337 Specified incomeSection 355 Interpretation |
| 12AConditions for applicability of sections 11 and 12 | Section 332 Application for registrationSection 347 Books of accountSection 348 AuditSection 349 Return of income |
| 12AAProcedure for registration | No counterpart in the 2025 Act |
| 12ABProcedure for fresh registration | Section 332 Application for registrationSection 351 Specified violation |
| 12ACMerger of charitable trusts or institutions in certain cases | Section 352 Tax on accreted income |
| 13Section 11 not to apply in certain cases | Section 337 Specified incomeSection 342 Accumulated incomeSection 351 Specified violationSection 353 Other violationsSchedule XVI Permitted modes of investment or deposits - Forms or modes of investment or deposits by a registered non profit organisationSection 355 Interpretation |
| 13ASpecial provision relating to incomes of political parties | Section 12 Incomes not included in total income of political parties and electoral trustSchedule VIII Income not to be included in total income of eligible persons |
| 13BSpecial provisions relating to voluntary contributions received by electoral trust | Section 12 Incomes not included in total income of political parties and electoral trustSchedule VIII Income not to be included in total income of eligible persons |
| 14Heads of income | Section 13 Heads of income |
| 14AExpenditure incurred in relation to income not includible in total income | Section 14 Income not forming part of total income and expenditure in relation to such income |
| 15Salaries | Section 15 Salaries |
| 16Deductions from salaries | Section 19 Deductions from salaries |
| 17“Salary”, “perquisite” and “profits in lieu of salary” defined | Section 16 Income from SalarySection 17 PerquisiteSection 18 Profits in lieu of salary |
| 22Income from house property | Section 20 Income from house property |
| 23Annual value how determined | Section 21 Determination of annual value |
| 24Deductions from income from house property | Section 22 Deductions from income from house property |
| 25Amounts not deductible from income from house property | Section 22 Deductions from income from house property |
| 25ASpecial provision for arrears of rent and unrealised rent received subsequently | Section 23 Arrears of rent and unrealised rent received subsequently |
| 26Property owned by co-owners | Section 24 Property owned by co-owners |
| 27“Owner of house property”, “annual charge”, etc., defined | Section 21 Determination of annual valueSection 25 Interpretation |
| 28Profits and gains of business or profession | Section 26 Income under head “Profits and gains of business or profession”Section 66 Interpretation |
| 29Income from profits and gains of business or profession, how computed | Section 27 Manner of computing profits and gains of business or profession |
| 30Rent, rates, taxes, repairs and insurance for buildings | Section 28 Rent, rates, taxes, repairs and insurance |
| 31Repairs and insurance of machinery, plant and furniture | Section 28 Rent, rates, taxes, repairs and insurance |
| 32Depreciation | Section 33 Deduction for depreciationSection 66 Interpretation |
| 32AInvestment allowance | No counterpart in the 2025 Act |
| 32ABInvestment deposit account | No counterpart in the 2025 Act |
| 32ACInvestment in new plant or machinery | No counterpart in the 2025 Act |
| 32ADInvestment in new plant or machinery in notified backward areas in certain States | No counterpart in the 2025 Act |
| 33Development rebate | No counterpart in the 2025 Act |
| 33ADevelopment allowance | No counterpart in the 2025 Act |
| 33ABTea development account, coffee development account and rubber development account | Section 48 Tea development account, coffee development account and rubber development accountSchedule IX Deduction for tea development account, coffee development account and rubber development account for computing income under the head “profits and gains of business or profession” |
| 33ABASite Restoration Fund | Section 49 Site Restoration FundSchedule X Deduction for site restoration fund for computing income under the head “profits and gains of business or profession” |
| 33ACReserves for shipping business | No counterpart in the 2025 Act |
| 33BRehabilitation allowance | No counterpart in the 2025 Act |
| 34Conditions for depreciation allowance and development rebate | No counterpart in the 2025 Act |
| 34ARestriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies | No counterpart in the 2025 Act |
| 35Expenditure on scientific research | Section 45 Expenditure on scientific researchSection 66 Interpretation |
| 35AExpenditure on acquisition of patent rights or copyrights | No counterpart in the 2025 Act |
| 35ABExpenditure on know-how | No counterpart in the 2025 Act |
| 35ABAExpenditure for obtaining right to use spectrum for telecommunication services | Section 52 Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc |
| 35ABBExpenditure for obtaining licence to operate telecommunication services | Section 52 Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc |
| 35ACExpenditure on eligible projects or schemes | No counterpart in the 2025 Act |
| 35ADDeduction in respect of expenditure on specified business | Section 46 Capital expenditure of specified business |
| 35CCAExpenditure by way of payment to associations and institutions for carrying out rural development programmes | No counterpart in the 2025 Act |
| 35CCBExpenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources | No counterpart in the 2025 Act |
| 35CCCExpenditure on agricultural extension project | Section 47 Expenditure on agricultural extension project and skill development project |
| 35CCDExpenditure on skill development project | Section 47 Expenditure on agricultural extension project and skill development project |
| 35DAmortisation of certain preliminary expenses | Section 44 Amortisation of certain preliminary expenses |
| 35DDAmortisation of expenditure in case of amalgamation or demerger | Section 52 Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc |
| 35DDAAmortisation of expenditure incurred under voluntary retirement scheme | Section 52 Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etcSection 66 Interpretation |
| 35EDeduction for expenditure on prospecting, etc., for certain minerals | Section 51 Amortisation of expenditure for prospecting certain minerals |
| 36Other deductions | Section 29 Deductions related to employee welfareSection 30 Deduction on certain premiumSection 31 Deduction for bad debt and provision for bad and doubtful debtSection 32 Other deductionsSection 66 InterpretationSection 2 Definitions |
| 37General | Section 34 General conditions for allowable deductions |
| 38Building, etc., partly used for business, etc., or not exclusively so used | Section 28 Rent, rates, taxes, repairs and insuranceSection 33 Deduction for depreciation |
| 40Amounts not deductible | Section 35 Amounts not deductible in certain circumstancesSection 66 Interpretation |
| 40AExpenses or payments not deductible in certain circumstances | Section 36 Expenses or payments not deductible in certain circumstancesSection 29 Deductions related to employee welfare |
| 41Profits chargeable to tax | Section 38 Certain sums deemed as profits and gains of business or professionSection 66 Interpretation |
| 42Special provision for deductions in the case of business for prospecting, etc., for mineral oil | Section 54 Business of prospecting for mineral oilsSection 66 Interpretation |
| 43Definitions of certain terms relevant to income from profits and gains of business or profession | Section 39 Computation of actual costSection 41 Written down value of depreciable assetSection 66 InterpretationSection 2 Definitions |
| 43ASpecial provisions consequential to changes in rate of exchange of currency | Section 42 Capitalising the impact of foreign exchange fluctuationSection 66 InterpretationSection 2 Definitions |
| 43AATaxation of foreign exchange fluctuation | Section 43 Taxation of foreign exchange fluctuation |
| 43BCertain deductions to be only on actual payment | Section 37 Certain deductions allowed on actual payment basis onlySection 66 InterpretationSection 2 Definitions |
| 43CSpecial provision for computation of cost of acquisition of certain assets | Section 40 Special provision for computation of cost of acquisition of certain assets |
| 43CASpecial provision for full value of consideration for transfer of assets other than capital assets in certain cases | Section 53 Full value of consideration for transfer of assets other than capital assets in certain cases |
| 43CBComputation of income from construction and service contracts | Section 57 Revenue recognition for construction and service contracts |
| 43DSpecial provision in case of income of public financial institutions, etc | Section 56 Special provision in case of interest income of specified financial institutionsSection 66 InterpretationSection 2 Definitions |
| 44Insurance business | Section 55 Insurance business |
| 44ASpecial provision for deduction in the case of trade, professional or similar association | Section 50 Special provision in the case of trade, profession or similar association |
| 44AAMaintenance of accounts by certain persons carrying on profession or business | Section 62 Maintenance of books of accountsSection 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44ABAudit of accounts of certain persons carrying on business or profession | Section 63 Tax auditSection 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residentsSection 2 Definitions |
| 44ADSpecial provision for computing profits and gains of business other than cruise shipping on presumptive basis | Section 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44ADASpecial provision for computing profits and gains of profession on presumptive basis | Section 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44AESpecial provision for computing profits and gains of business of plying, hiring or leasing goods carriages | Section 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents |
| 44AFSpecial provisions for computing profits and gains of retail business | No counterpart in the 2025 Act |
| 44BSpecial provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents | Section 61 Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44BBSpecial provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils | Section 61 Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residentsSection 66 Interpretation |
| 44BBASpecial provision for computing profits and gains of the business of operation of aircraft in the case of non-residents | Section 61 Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44BBBSpecial provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects | Section 61 Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44BBCSpecial provision for computing profits and gains of business of operation of cruise ships in case of non-residents | Section 61 Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44BBDSpecial 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 | Section 61 Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents |
| 44CDeduction of head office expenditure in the case of non-residents | Section 60 Deduction of head office expenditure in case of non-residents |
| 44DSpecial provisions for computing income by way of royalties, etc., in the case of foreign companies | No counterpart in the 2025 Act |
| 44DASpecial provision for computing income by way of royalties, etc., in case of non-residents | Section 59 Computation of royalty and fee for technical services in hands of non-residentsSection 66 Interpretation |
| 44DBSpecial provision for computing deductions in the case of business reorganization of co-operative banks | Section 64 Special provision for computing deductions in case of business reorganisation of co-operative banksSection 65 Interpretation for the purposes of section 64Section 2 Definitions |
| 45Capital gains | Section 67 Capital GainsSection 2 Definitions |
| 46Capital gains on distribution of assets by companies in liquidation | Section 68 Capital gains on distribution of assets by companies in liquidation |
| 46ACapital gains on purchase by company of its own shares or other specified securities | Section 69 Capital gains on purchase by company of its own shares or other specified securities |
| 47Transactions not regarded as transfer | Section 70 Transactions not regarded as transferSection 2 Definitions |
| 47AWithdrawal of exemption in certain cases | Section 71 Withdrawal of exemption in certain cases |
| 48Mode of computation | Section 72 Mode of computation of capital gainsSection 2 Definitions |
| 49Cost with reference to certain modes of acquisition | Section 73 Cost with reference to certain modes of acquisitionSection 2 Definitions |
| 50Special provision for computation of capital gains in case of depreciable assets | Section 74 Special provision for computation of capital gains in case of depreciable assets |
| 50ASpecial provision for cost of acquisition in case of depreciable asset | Section 75 Special provision for cost of acquisition in case of depreciable asset |
| 50AASpecial provision for computation of capital gains in case of Market Linked Debenture | Section 76 Special provision for computation of capital gains in case of Market Linked Debenture |
| 50BSpecial provision for computation of capital gains in case of slump sale | Section 77 Special provision for computation of capital gains in case of slump sale |
| 50CSpecial provision for full value of consideration in certain cases | Section 78 Special provision for full value of consideration in certain casesSection 2 Definitions |
| 50CASpecial provision for full value of consideration for transfer of share other than quoted share | Section 79 Special provision for full value of consideration for transfer of share other than quoted share |
| 50DFair market value deemed to be full value of consideration in certain cases | Section 80 Fair market value deemed to be full value of consideration in certain cases |
| 51Advance money received | Section 81 Advance money received |
| 54Profit on sale of property used for residence | Section 82 Profit on sale of property used for residence |
| 54BCapital gain on transfer of land used for agricultural purposes not to be charged in certain cases | Section 83 Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases |
| 54DCapital gain on compulsory acquisition of lands and buildings not to be charged in certain cases | Section 84 Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases |
| 54ECapital gain on transfer of capital assets not to be charged in certain cases | No counterpart in the 2025 Act |
| 54EACapital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities | No counterpart in the 2025 Act |
| 54EBCapital gain on transfer of long-term capital assets not to be charged in certain cases | No counterpart in the 2025 Act |
| 54ECCapital gain not to be charged on investment in certain bonds | Section 85 Capital gains not to be charged on investment in certain bonds |
| 54EDCapital gain on transfer of certain listed securities or unit not to be charged in certain cases | No counterpart in the 2025 Act |
| 54EECapital gain not to be charged on investment in units of a specified fund | No counterpart in the 2025 Act |
| 54FCapital gain on transfer of certain capital assets not to be charged in case of investment in residential house | Section 86 Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house |
| 54GExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area | Section 87 Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area |
| 54GAExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone | Section 88 Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic ZoneSection 2 Definitions |
| 54GBCapital gain on transfer of residential property not to be charged in certain cases | No counterpart in the 2025 Act |
| 54HExtension of time for acquiring new asset or depositing or investing amount of capital gain | Section 89 Extension of time for acquiring new asset or depositing or investing amount of capital gains |
| 55Meaning of “adjusted”, “cost of improvement” and “cost of acquisition” | Section 90 Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”Section 2 Definitions |
| 55AReference to Valuation Officer | Section 91 Reference to Valuation OfficerSection 2 Definitions |
| 56Income from other sources | Section 92 Income from other sourcesSection 2 Definitions |
| 57Deductions | Section 93 Deductions |
| 58Amounts not deductible | Section 94 Amounts not deductible |
| 59Profits chargeable to tax | Section 95 Profits chargeable to tax |
| 60Transfer of income where there is no transfer of assets | Section 96 Transfer of income without transfer of assets |
| 61Revocable transfer of assets | Section 97 Chargeability of income in transfer of assets |
| 62Transfer irrevocable for a specified period | Section 97 Chargeability of income in transfer of assets |
| 63“Transfer” and “revocable transfer” defined | Section 98 “Transfer” and “revocable transfer” defined |
| 64Income of individual to include income of spouse, minor child, etc | Section 99 Income of individual to include income of spouse, minor child, etc |
| 65Liability of person in respect of income included in the income of another person | Section 100 Liability of person in respect of income included in income of another person |
| 66Total income | Section 101 Total income |
| 67AMethod of computing a member’s share in income of association of persons or body of individuals | Section 309 Method of computing a member’s share in income of association of persons or body of individuals |
| 68Cash credits | Section 102 Unexplained credits |
| 69Unexplained investments | Section 103 Unexplained investment |
| 69AUnexplained money, etc | Section 104 Unexplained asset |
| 69BAmount of investments, etc., not fully disclosed in books of account | Section 103 Unexplained investmentSection 104 Unexplained asset |
| 69CUnexplained expenditure, etc | Section 105 Unexplained expenditure |
| 69DAmount borrowed or repaid on hundi | Section 106 Amount borrowed or repaid through negotiable instrument, hundi, etc |
| 70Set off of loss from one source against income from another source under the same head of income | Section 108 Set off of losses under the same head of income |
| 71Set off of loss from one head against income from another | Section 109 Set off of losses under other head of income |
| 71ATransitional provisions for set off of loss under the head “Income from house property” | No counterpart in the 2025 Act |
| 71BCarry forward and set off of loss from house property | Section 110 Carry forward and set off of loss from house property |
| 72Carry forward and set off of business losses | Section 112 Carry forward and set off of business loss |
| 72AProvisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc | Section 116 Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc |
| 72AACarry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases | Section 117 Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases |
| 72ABProvisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks | Section 118 Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks |
| 73Losses in speculation business | Section 113 Set off and carry forward of losses computed in respect of speculation business |
| 73ACarry forward and set off of losses by specified business | Section 114 Set off and carry forward of losses computed in respect of specified business |
| 74Losses under the head | Section 111 Carry forward and set off of loss from capital gains |
| 74ALosses from certain specified sources falling under the head “Income from other sources” | Section 115 Set off and carry forward of losses from specified activity |
| 75Losses of firms | No counterpart in the 2025 Act |
| 78Carry forward and set off of losses in case of change in constitution of firm or on succession | Section 119 Carry forward and set off of losses not permissible in certain cases |
| 79Carry forward and set off of losses in case of certain companies | Section 119 Carry forward and set off of losses not permissible in certain cases |
| 79ANo set off of losses consequent to search, requisition and survey | Section 120 No set off of losses against undisclosed income consequent to search, requisition and survey |
| 80Submission of return for losses | Section 121 Submission of return for losses |
| 80ADeductions to be made in computing total income | Section 122 Deductions to be made in computing total income |
| 80ABDeductions to be made with reference to the income included in the gross total income | Section 122 Deductions to be made in computing total income |
| 80ACDeduction not to be allowed unless return furnished | Section 122 Deductions to be made in computing total income |
| 80BDefinitions | Section 122 Deductions to be made in computing total income |
| 80CDeduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc | Section 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etcSchedule XV Deduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etcSection 2 Definitions |
| 80CCADeduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan | No counterpart in the 2025 Act |
| 80CCBDeduction in respect of investment made under Equity Linked Savings Scheme | No counterpart in the 2025 Act |
| 80CCCDeduction in respect of contribution to certain pension funds | Section 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etcSchedule XV Deduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etc |
| 80CCDDeduction in respect of contribution to pension scheme of Central Government | Section 124 Deduction in respect of employer contribution to pension scheme of Central GovernmentSchedule XV Deduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etc |
| 80CCELimit on deductions under sections 80C, 80CCC and 80CCD | Section 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc |
| 80CCFDeduction in respect of subscription to long-term infrastructure bonds | No counterpart in the 2025 Act |
| 80CCGDeduction in respect of investment made under an equity savings scheme | No counterpart in the 2025 Act |
| 80CCHDeduction in respect of contribution to Agnipath Scheme | Section 125 Deduction in respect of contribution to Agnipath Scheme |
| 80DDeduction in respect of health insurance premia | Section 126 Deduction in respect of health insurance premiaSection 2 Definitions |
| 80DDDeduction in respect of maintenance including medical treatment of a dependant who is a person with disability | Section 127 Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability |
| 80DDBDeduction in respect of medical treatment, etc | Section 128 Deduction in respect of medical treatment, etcSection 2 Definitions |
| 80EDeduction in respect of interest on loan taken for higher education | Section 129 Deduction in respect of interest on loan taken for higher education |
| 80EEDeduction in respect of interest on loan taken for residential house property | Section 130 Deduction in respect of interest on loan taken for residential house property |
| 80EEADeduction in respect of interest on loan taken for certain house property | Section 131 Deduction in respect of interest on loan taken for certain house propertySection 2 Definitions |
| 80EEBDeduction in respect of purchase of electric vehicle | Section 132 Deduction in respect of purchase of electric vehicle |
| 80GDeduction in respect of donations to certain funds, charitable institutions, etc | Section 133 Deduction in respect of donations to certain funds, charitable institutions, etcSection 332 Application for registrationSection 354 Application for approval for purpose of section 133(1)(b)(ii) |
| 80GGDeductions in respect of rents paid | Section 134 Deductions in respect of rents paid |
| 80GGADeduction in respect of certain donations for scientific research or rural development | Section 135 Deduction in respect of certain donations for scientific research or rural development |
| 80GGBDeduction in respect of contributions given by companies to political parties | Section 136 Deduction in respect of contributions given by companies to political parties |
| 80GGCDeduction in respect of contributions given by any person to political parties | Section 137 Deduction in respect of contributions given by any person to political partiesSection 136 Deduction in respect of contributions given by companies to political parties |
| 80HHDeduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas | No counterpart in the 2025 Act |
| 80HHADeduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas | No counterpart in the 2025 Act |
| 80HHBDeduction in respect of profits and gains from projects outside India | No counterpart in the 2025 Act |
| 80HHBADeduction in respect of profits and gains from housing projects in certain cases | No counterpart in the 2025 Act |
| 80HHCDeduction in respect of profits retained for export business | No counterpart in the 2025 Act |
| 80HHDDeduction in respect of earnings in convertible foreign exchange | No counterpart in the 2025 Act |
| 80HHEDeduction in respect of profits from export of computer software, etc | No counterpart in the 2025 Act |
| 80HHFDeduction in respect of profits and gains from export or transfer of film software, etc | No counterpart in the 2025 Act |
| 80-IDeduction in respect of profits and gains from industrial undertakings after a certain date, etc | No counterpart in the 2025 Act |
| 80-IADeductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc | Section 138 Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc |
| 80-IABDeductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone | Section 139 Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |
| 80-IACSpecial provision in respect of specified business | Section 140 Special provision in respect of specified business |
| 80-IBDeduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings | Section 141 Deduction in respect of profits and gains from certain industrial undertakings |
| 80-IBADeductions in respect of profits and gains from housing projects | Section 142 Deductions in respect of profits and gains from housing projects |
| 80-ICSpecial provisions in respect of certain undertakings or enterprises in certain special category States | No counterpart in the 2025 Act |
| 80-IDDeduction in respect of profits and gains from business of hotels and convention centres in specified area | No counterpart in the 2025 Act |
| 80-IESpecial provisions in respect of certain undertakings in North-Eastern States | Section 143 Special provisions in respect of certain undertakings in North-Eastern States |
| 80JJADeduction in respect of profits and gains from business of collecting and processing of bio-degradable waste | Section 145 Deduction for businesses engaged in collecting and processing of bio-degradable waste |
| 80JJAADeduction in respect of employment of new employees | Section 146 Deduction in respect of additional employee cost |
| 80LADeductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre | Section 147 Deductions for income of Offshore Banking Units and Units of International Financial Services CentreSection 2 Definitions |
| 80MDeduction in respect of certain inter-corporate dividends | Section 148 Deduction in respect of certain inter-corporate dividends |
| 80-ODeduction in respect of royalties, etc., from certain foreign enterprises | No counterpart in the 2025 Act |
| 80PDeduction in respect of income of co-operative societies | Section 149 Deduction in respect of income of co-operative societiesSection 150 Interpretation for the purposes of section 149Section 2 Definitions |
| 80PADeduction in respect of certain income of Producer Companies | No counterpart in the 2025 Act |
| 80QDeduction in respect of profits and gains from the business of publication of books | No counterpart in the 2025 Act |
| 80QQADeduction in respect of professional income of authors of text books in Indian languages | No counterpart in the 2025 Act |
| 80QQBDeduction in respect of royalty income, etc., of authors of certain books other than text books | Section 151 Deduction in respect of royalty income, etc., of authors of certain books other than text-books |
| 80RDeduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc | No counterpart in the 2025 Act |
| 80RRDeduction in respect of professional income from foreign sources in certain cases | No counterpart in the 2025 Act |
| 80RRADeduction in respect of remuneration received for services rendered outside India | No counterpart in the 2025 Act |
| 80RRBDeduction in respect of royalty on patents | Section 152 Deduction in respect of royalty on patents |
| 80TTADeduction in respect of interest on deposits in savings account | Section 153 Deduction for Interest on Deposits |
| 80TTBDeduction in respect of interest on deposits in case of senior citizens | Section 153 Deduction for Interest on DepositsSection 2 Definitions |
| 80UDeduction in case of a person with disability | Section 154 Deduction in case of a person with disability |
| 86Share of member of an association of persons or body of individuals in the income of the association or body | Section 310 Share of member of an association of persons or body of individuals in the income of the association or bodySection 309 Method of computing a member’s share in income of association of persons or body of individuals |
| 87Rebate to be allowed in computing income-tax | Section 155 Rebate to be allowed in computing income-tax |
| 87ARebate of income-tax in case of certain individuals | Section 156 Rebate of income-tax in case of certain individuals |
| 88ERebate in respect of securities transaction tax | No counterpart in the 2025 Act |
| 89Relief when salary, etc., is paid in arrears or in advance | Section 157 Relief when salary, etc., is paid in arrears or in advance |
| 89ARelief from taxation in income from retirement benefit account maintained in a notified country | Section 158 Relief from taxation in income from retirement benefit account maintained in a notified country |
| 90Agreement with foreign countries or specified territories | Section 159 Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief |
| 90AAdoption by Central Government of agreement between specified associations for double taxation relief | Section 159 Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief |
| 91Countries with which no agreement exists | Section 160 Countries with which no agreement exists |
| 92Computation of income from international transaction having regard to arm’s length price | Section 161 Computation of income from international transaction and specified domestic transaction having regard to arm’s length price |
| 92AMeaning of associated enterprise | Section 162 Meaning of associated enterprise |
| 92BMeaning of international transaction | Section 163 Meaning of international transaction |
| 92BAMeaning of specified domestic transaction | Section 164 Meaning of specified domestic transaction |
| 92CComputation of arm’s length price | Section 165 Determination of arm’s length price |
| 92CAReference to Transfer Pricing Officer | Section 166 Reference to Transfer Pricing OfficerSection 532 Power to frame Schemes |
| 92CBPower of Board to make safe harbour rules | Section 167 Power of Board to make safe harbour rules |
| 92CCAdvance pricing agreement | Section 168 Advance pricing agreement |
| 92CDEffect to advance pricing agreement | Section 169 Effect to advance pricing agreement |
| 92CESecondary adjustment in certain cases | Section 170 Secondary adjustment in certain casesSection 162 Meaning of associated enterprise |
| 92DMaintenance, keeping and furnishing of information and document by certain persons | Section 171 Maintenance, keeping and furnishing of information and document by certain persons |
| 92EReport from an accountant to be furnished by persons entering into international transaction or specified domestic transaction | Section 172 Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction |
| 92FDefinitions of certain terms relevant to computation of arm’s length price, etc | Section 173 Definitions of certain terms relevant to determination of arm’s length price, etcSection 2 Definitions |
| 93Avoidance of income-tax by transactions resulting in transfer of income to non-residents | Section 174 Avoidance of income-tax by transactions resulting in transfer of income to non-residents |
| 94Avoidance of tax by certain transactions in securities | Section 175 Avoidance of tax by certain transactions in securities |
| 94ASpecial measures in respect of transactions with persons located in notified jurisdictional area | Section 176 Special measures in respect of transactions with persons located in notified jurisdictional area |
| 94BLimitation on interest deduction in certain cases | Section 177 Limitation on interest deduction in certain casesSection 162 Meaning of associated enterpriseSection 2 Definitions |
| 95Applicability of General Anti-Avoidance Rule | Section 178 Applicability of General Anti-Avoidance Rule |
| 96Impermissible avoidance arrangement | Section 179 Impermissible avoidance arrangement |
| 97Arrangement to lack commercial substance | Section 180 Arrangement to lack commercial substance |
| 98Consequences of impermissible avoidance arrangement | Section 181 Consequences of impermissible avoidance arrangement |
| 99Treatment of connected person and accommodating party | Section 182 Treatment of connected person and accommodating party |
| 100Application of this Chapter | Section 183 Application of this Chapter |
| 101Framing of guidelines | Section 183 Application of this Chapter |
| 102Definitions | Section 184 Interpretation |
| 110Determination of tax where total income includes income on which no tax is payable | Section 190 Determination of tax where total income includes income on which no tax is payable |
| 111Tax on accumulated balance of recognised provident fund | Section 191 Tax on accumulated balance of recognised provident fund |
| 111ATax on short-term capital gains in certain cases | Section 196 Tax on short-term capital gains in certain casesSection 2 Definitions |
| 112Tax on long-term capital gains | Section 197 Tax on long-term capital gains |
| 112ATax on long-term capital gains in certain cases | Section 198 Tax on long-term capital gains in certain casesSection 2 Definitions |
| 113Tax in the case of block assessment of search cases | Section 192 Tax in case of block assessment of search cases |
| 115ATax on dividends, royalty and technical service fees in the case of foreign companies | Section 207 Tax on dividends, royalty and fees for technical service in case of foreign companiesSection 2 Definitions |
| 115ABTax on income from units purchased in foreign currency or capital gains arising from their transfer | Section 208 Tax on income from units purchased in foreign currency or capital gains arising from their transferSection 2 Definitions |
| 115ACTax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | Section 209 Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| 115ACATax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | Section 193 Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transferSection 2 Definitions |
| 115ADTax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer | Section 210 Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer |
| 115BTax on profits and gains of life insurance business | Section 194 Tax on certain incomes |
| 115BATax on income of certain manufacturing domestic companies | Section 199 Tax on income of certain manufacturing domestic companiesSection 205 Conditions for tax on income of certain companies and co-operative societies |
| 115BAATax on income of certain domestic companies | Section 200 Tax on income of certain domestic companiesSection 205 Conditions for tax on income of certain companies and co-operative societies |
| 115BABTax on income of new manufacturing domestic companies | Section 201 Tax on income of new manufacturing domestic companiesSection 205 Conditions for tax on income of certain companies and co-operative societies |
| 115BACTax on income of individuals, Hindu undivided family and others | Section 202 New tax regime for individuals, Hindu undivided family and others |
| 115BADTax on income of certain resident co-operative societies | Section 203 Tax on income of certain resident co-operative societiesSection 205 Conditions for tax on income of certain companies and co-operative societies |
| 115BAETax on income of certain new manufacturing co-operative societies | Section 204 Tax on income of certain new manufacturing co-operative societiesSection 205 Conditions for tax on income of certain companies and co-operative societies |
| 115BBTax 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 whatsoever | Section 194 Tax on certain incomes |
| 115BBATax on non-resident sportsmen or sports associations | Section 211 Tax on non-resident sportsmen or sports associations |
| 115BBBTax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds | No counterpart in the 2025 Act |
| 115BBCAnonymous donations to be taxed in certain cases | Section 334 Tax on income registered non-profit organisationSection 337 Specified incomeSection 355 Interpretation |
| 115BBDTax on certain dividends received from foreign companies | No counterpart in the 2025 Act |
| 115BBDATax on certain dividends received from domestic companies | No counterpart in the 2025 Act |
| 115BBETax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D | Section 195 Tax on income referred to in sections 102 to 106 |
| 115BBFTax on income from patent | Section 194 Tax on certain incomes |
| 115BBGTax on income from transfer of carbon credits | Section 194 Tax on certain incomes |
| 115BBHTax on income from virtual digital asset | Section 194 Tax on certain incomes |
| 115BBISpecified income of certain institutions | Section 337 Specified incomeSection 334 Tax on income registered non-profit organisationSection 353 Other violations |
| 115BBJTax on winnings from online games | Section 194 Tax on certain incomes |
| 115CDefinitions | Section 2 DefinitionsSection 212 Interpretation |
| 115DSpecial provision for computation of total income of non-residents | Section 213 Special provision for computation of total income of non-residents |
| 115ETax on investment income and long-term capital gains | Section 214 Tax on investment income and long-term capital gains |
| 115FCapital gains on transfer of foreign exchange assets not to be charged in certain cases | Section 215 Capital gains on transfer of foreign exchange assets not to be charged in certain cases |
| 115GReturn of income not to be filed in certain cases | Section 216 Return of income not to be furnished in certain cases |
| 115HBenefit under Chapter to be available in certain cases even after the assessee becomes resident | Section 217 Benefit to be available in certain cases even after assessee becomes resident |
| 115-IChapter not to apply if the assessee so chooses | Section 218 Chapter not to apply if the assessee so chooses |
| 115JSpecial provisions relating to certain companies | No counterpart in the 2025 Act |
| 115JADeemed income relating to certain companies | No counterpart in the 2025 Act |
| 115JAATax credit in respect of tax paid on deemed income relating to certain companies | Section 206 Special provision for minimum alternate tax and alternate minimum tax |
| 115JBSpecial provision for payment of tax by certain companies | Section 206 Special provision for minimum alternate tax and alternate minimum taxSection 2 Definitions |
| 115JCSpecial provisions for payment of tax by certain persons other than a company | Section 206 Special provision for minimum alternate tax and alternate minimum tax |
| 115JDTax credit for alternate minimum tax | Section 206 Special provision for minimum alternate tax and alternate minimum tax |
| 115JEApplication of other provisions of this Act | Section 206 Special provision for minimum alternate tax and alternate minimum tax |
| 115JEEApplication of this Chapter to certain persons | Section 206 Special provision for minimum alternate tax and alternate minimum tax |
| 115JFInterpretation in this Chapter | Section 206 Special provision for minimum alternate tax and alternate minimum taxSection 2 Definitions |
| 115JGConversion of an Indian branch of foreign company into subsidiary Indian company | Section 219 Conversion of an Indian branch of foreign company into subsidiary Indian company |
| 115JHForeign company said to be resident in India | Section 220 Foreign company said to be resident in India |
| 115-OTax on distributed profits of domestic companies | No counterpart in the 2025 Act |
| 115PInterest payable for non-payment of tax by domestic companies | No counterpart in the 2025 Act |
| 115QWhen company is deemed to be in default | No counterpart in the 2025 Act |
| 115QATax on distributed income to shareholders | No counterpart in the 2025 Act |
| 115QBInterest payable for non-payment of tax by company | No counterpart in the 2025 Act |
| 115QCWhen company is deemed to be assessee in default | No counterpart in the 2025 Act |
| 115RTax on distributed income to unit holders | No counterpart in the 2025 Act |
| 115SInterest payable for non-payment of tax | No counterpart in the 2025 Act |
| 115TUnit Trust of India or Mutual Fund to be an assessee in default | No counterpart in the 2025 Act |
| 115TATax on distributed income to investors | No counterpart in the 2025 Act |
| 115TBInterest payable for non-payment of tax | No counterpart in the 2025 Act |
| 115TCSecuritisation trust to be assessee in default | No counterpart in the 2025 Act |
| 115TCATax on income from securitisation trusts | Section 221 Tax on income from securitisation trusts |
| 115TDTax on accreted income | Section 352 Tax on accreted incomeSection 355 Interpretation |
| 115TEInterest payable for non- payment of tax by specified person | Section 352 Tax on accreted incomeSection 355 Interpretation |
| 115TFWhen specified person is deemed to be assessee in default | Section 352 Tax on accreted incomeSection 355 Interpretation |
| 115UTax on income in certain cases | Section 222 Tax on income in case of venture capital undertakings |
| 115UATax on income of unit holder and business trust | Section 223 Tax on income of unit holder and business trust |
| 115UBTax on income of investment fund and its unit holders | Section 224 Tax on income of investment fund and its unit holders |
| 115VDefinitions | Section 235 Interpretation |
| 115VAComputation of profits and gains from the business of operating qualifying ships | Section 225 Income from the business of operating qualifying ships |
| 115VBOperating ships | Section 226 Tonnage tax scheme |
| 115VCQualifying company | Section 235 Interpretation |
| 115VDQualifying ship | Section 235 Interpretation |
| 115VEManner of computation of income under tonnage tax scheme | Section 226 Tonnage tax schemeSection 235 Interpretation |
| 115VFTonnage income | Section 226 Tonnage tax scheme |
| 115VGComputation of tonnage income | Section 227 Computation of tonnage income |
| 115VHCalculation in case of joint operation, etc | Section 227 Computation of tonnage income |
| 115V-IRelevant shipping income | Section 228 Relevant shipping income and exclusion from book profit |
| 115VJTreatment of common costs | Section 228 Relevant shipping income and exclusion from book profit |
| 115VKDepreciation | Section 229 Depreciation and gains relating to tonnage tax assets |
| 115VLGeneral exclusion of deduction and set off, etc | Section 230 Exclusion of deduction, loss, set off etc |
| 115VMExclusion of loss | Section 230 Exclusion of deduction, loss, set off etc |
| 115VNChargeable gains from transfer of tonnage tax assets | Section 229 Depreciation and gains relating to tonnage tax assets |
| 115V-OExclusion from provisions of section 115JB | Section 228 Relevant shipping income and exclusion from book profit |
| 115VPMethod and time of opting for tonnage tax scheme | Section 231 Method of opting of tonnage tax scheme and validitySection 2 Definitions |
| 115VQPeriod for which tonnage tax option to remain in force | Section 231 Method of opting of tonnage tax scheme and validity |
| 115VRRenewal of tonnage tax scheme | Section 231 Method of opting of tonnage tax scheme and validity |
| 115VSProhibition to opt for tonnage tax scheme in certain cases | Section 231 Method of opting of tonnage tax scheme and validity |
| 115VTTransfer of profits to Tonnage Tax Reserve Account | Section 232 Certain conditions for applicability of tonnage tax scheme |
| 115VUMinimum training requirement for tonnage tax company | Section 232 Certain conditions for applicability of tonnage tax scheme |
| 115VVLimit for charter in of tonnage | Section 232 Certain conditions for applicability of tonnage tax scheme |
| 115VWMaintenance and audit of accounts | Section 232 Certain conditions for applicability of tonnage tax scheme |
| 115VXDetermination of tonnage | Section 227 Computation of tonnage income |
| 115VYAmalgamation | Section 233 Amalgamation and demerger |
| 115VZDemerger | Section 233 Amalgamation and demerger |
| 115VZAEffect of temporarily ceasing to operate qualifying ships | Section 232 Certain conditions for applicability of tonnage tax scheme |
| 115VZBAvoidance of tax | Section 234 Avoidance of tax and exclusion from tonnage tax scheme |
| 115VZCExclusion from tonnage tax scheme | Section 234 Avoidance of tax and exclusion from tonnage tax scheme |
| 115WDefinitions | No counterpart in the 2025 Act |
| 115WACharge of fringe benefit tax | No counterpart in the 2025 Act |
| 115WBFringe benefits | No counterpart in the 2025 Act |
| 115WCValue of fringe benefits | No counterpart in the 2025 Act |
| 115WDReturn of fringe benefits | No counterpart in the 2025 Act |
| 115WEAssessment | No counterpart in the 2025 Act |
| 115WFBest judgment assessment | No counterpart in the 2025 Act |
| 115WGFringe benefits escaping assessment | No counterpart in the 2025 Act |
| 115WHIssue of notice where fringe benefits have escaped assessment | No counterpart in the 2025 Act |
| 115WIPayment of fringe benefit tax | No counterpart in the 2025 Act |
| 115WJAdvance tax in respect of fringe benefits | No counterpart in the 2025 Act |
| 115WKInterest for default in furnishing return of fringe benefits | No counterpart in the 2025 Act |
| 115WKARecovery of fringe benefit tax by the employer from the employee | No counterpart in the 2025 Act |
| 115WKBDeemed payment of tax by employee | No counterpart in the 2025 Act |
| 115WLApplication of other provisions of this Act | No counterpart in the 2025 Act |
| 115WMChapter XII-H not to apply after a certain date | No counterpart in the 2025 Act |
| 116Income-tax authorities | Section 236 Income-tax authorities |
| 117Appointment of income-tax authorities | Section 237 Appointment of income-tax authorities |
| 118Control of income-tax authorities | Section 238 Control of income-tax authorities |
| 119Instructions to subordinate authorities | Section 239 Instructions to subordinate authorities |
| 119ATaxpayer’s Charter | Section 240 Taxpayer’s Charter |
| 120Jurisdiction of income-tax authorities | Section 241 Jurisdiction of income-tax authoritiesSection 243 Power to transfer cases |
| 124Jurisdiction of Assessing Officers | Section 242 Jurisdiction of Assessing OfficersSection 243 Power to transfer cases |
| 127Power to transfer cases | Section 243 Power to transfer cases |
| 129Change of incumbent of an office | Section 244 Change of incumbent of an office |
| 130Faceless jurisdiction of income-tax authorities | Section 245 Faceless jurisdiction of income-tax authorities |
| 131Power regarding discovery, production of evidence, etc | Section 246 Power regarding discovery, production of evidence, etcSection 261 Interpretation |
| 132Search and seizure | Section 247 Search and seizureSection 249 Reasons not to be disclosedSection 251 Copying, extraction, retention and release of books of account and documents seized or requisitionedSection 261 Interpretation |
| 132APowers to requisition books of account, etc | Section 248 Powers to requisitionSection 249 Reasons not to be disclosedSection 261 Interpretation |
| 132BApplication of seized or requisitioned assets | Section 250 Application of seized or requisitioned assetsSection 261 Interpretation |
| 133Power to call for information | Section 252 Power to call for informationSection 261 Interpretation |
| 133APower of survey | Section 253 Powers of surveySection 261 Interpretation |
| 133BPower to collect certain information | Section 254 Power to collect certain information |
| 133CPower to call for information by prescribed income-tax authority | Section 259 Power to call for information by prescribed income-tax authority |
| 134Power to inspect registers of companies | Section 255 Power to inspect registers of companies |
| 135Power 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 | Section 256 Power of competent authoritySection 261 Interpretation |
| 135AFaceless collection of information | Section 260 Faceless collection of information |
| 136Proceedings before income-tax authorities to be judicial proceedings | Section 257 Proceedings before income-tax authorities to be judicial proceedings |
| 138Disclosure of information respecting assessees | Section 258 Disclosure of information relating to assessees |
| 139Return of income | Section 263 Return of incomeSection 349 Return of incomeSchedule VIII Income not to be included in total income of eligible personsSection 2 Definitions |
| 139APermanent account number | Section 262 Permanent account numberSection 2 Definitions |
| 139AAQuoting of Aadhaar number | Section 262 Permanent account number |
| 139BScheme for submission of returns through Tax Return Preparers | Section 264 Scheme for submission of returns through Tax Return PreparersSection 534 Laying before Parliament |
| 139CPower of Board to dispense with furnishing documents, etc., with return | No counterpart in the 2025 Act |
| 139DFiling of return in electronic form | Section 263 Return of income |
| 140Return by whom to be verified | Section 265 Return by whom to be verified |
| 140ASelf-assessment | Section 266 Self-assessment |
| 140BTax on updated return | Section 267 Tax on updated return |
| 142Inquiry before assessment | Section 268 Inquiry before assessment |
| 142AEstimation of value of assets by Valuation Officer | Section 269 Estimation of value of assets by Valuation OfficerSection 2 Definitions |
| 142BFaceless inquiry or Valuation | Section 532 Power to frame Schemes |
| 143Assessment | Section 270 Assessment |
| 144Best judgment assessment | Section 271 Best judgment assessment |
| 144APower of Joint Commissioner to issue directions in certain cases | Section 272 Power of Joint Commissioner to issue directions in certain cases |
| 144BFaceless assessment | Section 273 Faceless assessment |
| 144BAReference to Principal Commissioner or Commissioner in certain cases | Section 274 Reference to Principal Commissioner or Commissioner in certain cases |
| 144CReference to dispute resolution panel | Section 275 Reference to Dispute Resolution PanelSection 532 Power to frame Schemes |
| 145Method of accounting | Section 276 Method of accounting |
| 145AMethod of accounting in certain cases | Section 277 Method of accounting in certain casesSection 2 Definitions |
| 145BTaxability of certain income | Section 278 Taxability of certain income |
| 147Income escaping assessment | Section 279 Income escaping assessment |
| 148Issue of notice where income has escaped assessment | Section 280 Issue of notice where income has escaped assessment |
| 148AProcedure before issuance of notice under section 148 | Section 281 Procedure before issuance of notice under section 280Section 284 Sanction for issue of notice |
| 148BPrior approval for assessment, reassessment or recomputation in certain cases | No counterpart in the 2025 Act |
| 149Time limit for notices under sections 148 and 148A | Section 282 Time limit for notices under sections 280 and 281 |
| 150Provision for cases where assessment is in pursuance of an order on appeal, etc | Section 283 Provision for cases where assessment is in pursuance of an order on appeal, etc |
| 151Sanction for issue of notice | Section 284 Sanction for issue of notice |
| 151AFaceless assessment of income escaping assessment | Section 532 Power to frame Schemes |
| 152Other provisions | Section 285 Other provisions |
| 153Time limit for completion of assessment, reassessment and recomputation | Section 286 Time limit for completion of assessment, reassessment and recomputation |
| 153AAssessment in case of search or requisition | No counterpart in the 2025 Act |
| 153BTime-limit for completion of assessment under section 153A | No counterpart in the 2025 Act |
| 153CAssessment of income of any other person | No counterpart in the 2025 Act |
| 153DPrior approval necessary for assessment in cases of search or requisition | No counterpart in the 2025 Act |
| 154Rectification of mistake | Section 287 Rectification of mistake |
| 155Other amendments | Section 288 Other amendments |
| 156Notice of demand | Section 289 Notice of demand |
| 156AModification and revision of notice in certain cases | Section 290 Modification and revision of notice in certain cases |
| 157Intimation of loss | Section 291 Intimation of loss |
| 157AFaceless rectification, amendments and issuance of notice or intimation | Section 532 Power to frame Schemes |
| 158Intimation of assessment of firm | No counterpart in the 2025 Act |
| 158AProcedure when assessee claims identical question of law is pending before High Court or Supreme Court | Section 375 Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
| 158AAProcedure when in an appeal by revenue an identical question of law is pending before Supreme Court | No counterpart in the 2025 Act |
| 158ABProcedure where an identical question of law is pending before High Courts or Supreme Court | Section 376 Procedure where an identical question of law is pending before High Court or Supreme Court |
| 158BDefinitions | Section 301 Interpretation |
| 158BAAssessment of undisclosed total income as a result of search | Section 292 Assessment of total undisclosed income as a result of search |
| 158BBComputation of undisclosed total income of block period | Section 293 Computation of total undisclosed income of block period |
| 158BCProcedure for block assessment | Section 294 Procedure for block assessment |
| 158BDUndisclosed income of any other person | Section 295 Undisclosed income of any other person |
| 158BETime-limit for completion of block assessment | Section 296 Time-limit for completion of block assessment |
| 158BFCertain interests and penalties not to be levied or imposed | Section 297 Certain interests and penalties not to be levied or imposed |
| 158BFALevy of interest and penalty in certain cases | Section 298 Levy of interest and penalty in certain cases |
| 158BGAuthority competent to make assessment of block period | Section 299 Authority competent to make assessment of block period |
| 158BHApplication of other provisions of this Act | Section 300 Application of other provisions of Act |
| 158BIChapter not to apply in certain circumstances | No counterpart in the 2025 Act |
| 159Legal representatives | Section 302 Legal representative |
| 160Representative assessee | Section 303 Representative assessee |
| 161Liability of representative assessee | Section 304 Liability of representative assessee |
| 162Right of representative assessee to recover tax paid | Section 305 Right of representative assessee to recover tax paid |
| 163Who may be regarded as agent | Section 306 Who may be regarded as agent |
| 164Charge of tax where share of beneficiaries unknown | Section 307 Charge of tax where share of beneficiaries unknown |
| 164ACharge of tax in case of oral trust | Section 308 Charge of tax in case of oral trust |
| 165Case where part of trust income is chargeable | Section 304 Liability of representative assessee |
| 166Direct assessment or recovery not barred | Section 304 Liability of representative assessee |
| 167Remedies against property in cases of representative assessees | Section 304 Liability of representative assessee |
| 167ACharge of tax in the case of a firm | Section 324 Charge of tax in case of a firm |
| 167BCharge of tax where shares of members in association of persons or body of individuals unknown, etc | Section 311 Charge of tax where shares of members in association of persons or body of individuals unknown etcSection 309 Method of computing a member’s share in income of association of persons or body of individuals |
| 167CLiability of partners of limited liability partnership in liquidation | Section 331 Liability of partners of limited liability partnership in liquidation |
| 168Executors | Section 312 Executor |
| 169Right of executor to recover tax paid | Section 312 Executor |
| 170Succession to business otherwise than on death | Section 313 Succession to business or profession otherwise than on death |
| 170AEffect of order of tribunal or court in respect of business reorganisation | Section 314 Effect of order of tribunal or court in respect of business reorganization |
| 171Assessment after partition of a Hindu undivided family | Section 315 Assessment after partition of a Hindu undivided family |
| 172Shipping business of non-residents | Section 316 Shipping business of non-residents |
| 173Recovery of tax in respect of non-resident from his assets | Section 422 Recovery of tax arrear in respect of non-resident from his assets |
| 174Assessment of persons leaving India | Section 317 Assessment of persons leaving India |
| 174AAssessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose | Section 318 Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose |
| 175Assessment of persons likely to transfer property to avoid tax | Section 319 Assessment of persons likely to transfer property to avoid tax |
| 176Discontinued business | Section 320 Discontinued business |
| 177Association dissolved or business discontinued | Section 321 Association dissolved or business discontinued |
| 178Company in liquidation | Section 322 Company in liquidation |
| 179Liability of directors of private company | Section 323 Liability of directors of private company |
| 180Royalties or copyright fees for literary or artistic work | No counterpart in the 2025 Act |
| 180AConsideration for know-how | No counterpart in the 2025 Act |
| 184Assessment as a firm | Section 325 Assessment as a firm |
| 185Assessment when section 184 not complied with | Section 326 Assessment when section 325 not complied with |
| 187Change in constitution of a firm | Section 327 Change in constitution of a firm |
| 188Succession of one firm by another firm | Section 328 Succession of one firm by another firm |
| 188AJoint and several liability of partners for tax payable by firm | Section 329 Joint and several liability of partners for tax payable by firm |
| 189Firm dissolved or business discontinued | Section 330 Firm dissolved or business discontinued |
| 189AProvisions applicable to past assessments of firms | No counterpart in the 2025 Act |
| 190Deduction at source and advance payment | Section 390 Deduction or collection at source and advance payment |
| 191Direct payment | Section 391 Direct payment |
| 192Salary | Section 392 Salary and accumulated balance due to an employeeSection 402 Interpretation |
| 192APayment of accumulated balance due to an employee | Section 392 Salary and accumulated balance due to an employee |
| 193Interest on securities | Section 393 Tax to be deducted at source |
| 194Dividends | Section 393 Tax to be deducted at source |
| 194AInterest other than “Interest on securities” | Section 393 Tax to be deducted at sourceSection 400 Power of Central Government to relax provisions of this ChapterSection 402 InterpretationSection 2 Definitions |
| 194BWinnings from lottery or crossword puzzle, etc | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194BAWinnings from online games | Section 393 Tax to be deducted at sourceSection 400 Power of Central Government to relax provisions of this ChapterSection 402 Interpretation |
| 194BBWinnings from horse race | Section 393 Tax to be deducted at source |
| 194CPayments to contractors | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194DInsurance commission | Section 393 Tax to be deducted at source |
| 194DAPayment in respect of life insurance policy | Section 393 Tax to be deducted at source |
| 194EPayments to non-resident sportsmen or sports associations | Section 393 Tax to be deducted at source |
| 194EEPayments in respect of deposits under National Savings Scheme, etc | Section 393 Tax to be deducted at source |
| 194GCommission, etc., on sale of lottery tickets | Section 393 Tax to be deducted at source |
| 194HCommission or brokerage | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194-IRent | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194-IAPayment on transfer of certain immovable property other than agricultural land | Section 393 Tax to be deducted at sourceSection 397 Compliance and reportingSection 402 InterpretationSection 2 Definitions |
| 194-IBPayment of rent by certain individuals or Hindu undivided family | Section 393 Tax to be deducted at sourceSection 397 Compliance and reportingSection 402 Interpretation |
| 194-ICPayment under specified agreement | Section 393 Tax to be deducted at source |
| 194JFees for professional or technical services | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194KIncome in respect of units | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194L | No counterpart in the 2025 Act |
| 194LAPayment of compensation on acquisition of certain immovable property | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194LBIncome by way of interest from infrastructure debt fund | Section 393 Tax to be deducted at source |
| 194LBACertain income from units of a business trust | Section 393 Tax to be deducted at source |
| 194LBBIncome in respect of units of investment fund | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194LBCIncome in respect of investment in securitization trust | Section 393 Tax to be deducted at sourceSection 402 Interpretation |
| 194LCIncome by way of interest from Indian company | Section 393 Tax to be deducted at sourceSection 402 InterpretationSection 2 Definitions |
| 194LDIncome by way of interest on certain bonds and Government securities | No counterpart in the 2025 Act |
| 194MPayment of certain sums by certain individuals or Hindu undivided family | Section 393 Tax to be deducted at sourceSection 397 Compliance and reportingSection 402 Interpretation |
| 194NPayment of certain amounts in cash | Section 393 Tax to be deducted at sourceSection 400 Power of Central Government to relax provisions of this Chapter |
| 194-OPayment of certain sums by e-commerce operator to e-commerce participant | Section 393 Tax to be deducted at sourceSection 400 Power of Central Government to relax provisions of this ChapterSection 402 Interpretation |
| 194PDeduction of tax in case of specified senior citizen | Section 393 Tax to be deducted at sourceSection 263 Return of incomeSection 402 Interpretation |
| 194QDeduction of tax at source on payment of certain sum for purchase of goods | Section 393 Tax to be deducted at sourceSection 400 Power of Central Government to relax provisions of this ChapterSection 402 Interpretation |
| 194RDeduction of tax on benefit or perquisite in respect of business or profession | Section 393 Tax to be deducted at sourceSection 400 Power of Central Government to relax provisions of this ChapterSection 402 Interpretation |
| 194SPayment on transfer of virtual digital asset | Section 393 Tax to be deducted at sourceSection 397 Compliance and reportingSection 400 Power of Central Government to relax provisions of this Chapter |
| 194TPayments to partners of firms | Section 393 Tax to be deducted at source |
| 195Other sums | Section 393 Tax to be deducted at sourceSection 395 CertificatesSection 397 Compliance and reportingSection 400 Power of Central Government to relax provisions of this Chapter |
| 195AIncome payable “net of tax” | Section 393 Tax to be deducted at source |
| 196Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations | Section 393 Tax to be deducted at source |
| 196AIncome in respect of units of non-residents | Section 393 Tax to be deducted at sourceSection 402 InterpretationSection 2 Definitions |
| 196BIncome from units | Section 393 Tax to be deducted at source |
| 196CIncome from foreign currency bonds or shares of Indian company | Section 393 Tax to be deducted at source |
| 196DIncome of Foreign Institutional Investors from securities | Section 393 Tax to be deducted at source |
| 197Certificate for deduction at lower rate | Section 395 CertificatesSection 400 Power of Central Government to relax provisions of this Chapter |
| 197ANo deduction to be made in certain cases | Section 393 Tax to be deducted at sourceSection 400 Power of Central Government to relax provisions of this ChapterSection 402 Interpretation |
| 197BLower deduction in certain cases for a limited period | No counterpart in the 2025 Act |
| 198Tax deducted is income received | Section 396 Tax deducted is income received |
| 199Credit for tax deducted | Section 390 Deduction or collection at source and advance payment |
| 200Duty of person deducting tax | Section 397 Compliance and reporting |
| 200AProcessing of statements of tax deducted at source and other Statements | Section 399 ProcessingSection 402 Interpretation |
| 201Consequences of failure to deduct or pay | Section 398 Consequences of failure to deduct or pay or, collect or paySection 2 Definitions |
| 202Deduction only one mode of recovery | Section 390 Deduction or collection at source and advance payment |
| 203Certificate for tax deducted | Section 395 Certificates |
| 203ATax deduction and collection account number | Section 397 Compliance and reporting |
| 204Meaning of “person responsible for paying” | Section 402 Interpretation |
| 205Bar against direct demand on assessee | Section 401 Bar against direct demand on assessee |
| 206Persons deducting tax to furnish prescribed returns | No counterpart in the 2025 Act |
| 206AFurnishing of statement in respect of payment of any income to residents without deduction of tax | Section 397 Compliance and reporting |
| 206AARequirement to furnish Permanent Account Number | Section 397 Compliance and reporting |
| 206ABSpecial provision for deduction of tax at source for non-filers of income-tax return | No counterpart in the 2025 Act |
| 206CProfits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc | Section 394 Collection of tax at sourceSection 390 Deduction or collection at source and advance paymentSection 395 CertificatesSection 397 Compliance and reportingSection 398 Consequences of failure to deduct or pay or, collect or paySection 400 Power of Central Government to relax provisions of this ChapterSection 402 InterpretationSection 2 Definitions |
| 206CATax collection account number | No counterpart in the 2025 Act |
| 206CBProcessing of statements of tax collected at source | Section 399 ProcessingSection 402 Interpretation |
| 206CCRequirement to furnish Permanent Account number by collectee | Section 397 Compliance and reporting |
| 206CCASpecial provision for collection of tax at source for non-filers of income-tax return | No counterpart in the 2025 Act |
| 207Liability for payment of advance tax | Section 403 Liability for payment of advance tax |
| 208Conditions of liability to pay advance tax | Section 404 Conditions of liability to pay advance tax |
| 209Computation of advance tax | Section 405 Computation of advance taxSection 406 Payment of advance tax by assessee on his own accordSection 407 Payment of advance tax by assessee in pursuance of order of Assessing Officer |
| 210Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer | Section 406 Payment of advance tax by assessee on his own accordSection 407 Payment of advance tax by assessee in pursuance of order of Assessing Officer |
| 211Instalments of advance tax and due dates | Section 408 Instalments of advance tax and due datesSection 407 Payment of advance tax by assessee in pursuance of order of Assessing Officer |
| 214Interest payable by Government | No counterpart in the 2025 Act |
| 215Interest payable by assessee | No counterpart in the 2025 Act |
| 216Interest payable by assessee in case of under-estimate, etc | No counterpart in the 2025 Act |
| 217Interest payable by assessee when no estimate made | No counterpart in the 2025 Act |
| 218When assessee deemed to be in default | Section 409 When assessee is deemed to be in default |
| 219Credit for advance tax | Section 410 Credit for advance tax |
| 220When tax payable and when assessee deemed in default | Section 411 When tax payable and when assessee deemed in default |
| 221Penalty payable when tax in default | Section 412 Penalty payable when tax in default |
| 222Certificate to Tax Recovery Officer | Section 413 Certificate by Tax Recovery Officer and Validity thereof |
| 223Tax Recovery Officer by whom recovery is to be effected | Section 414 Tax Recovery Officer by whom recovery is to be effected |
| 224Validity of certificate and cancellation or amendment thereof | Section 413 Certificate by Tax Recovery Officer and Validity thereof |
| 225Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | Section 415 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
| 226Other modes of recovery | Section 416 Other modes of recovery |
| 227Recovery through State Government | Section 417 Recovery through State Government |
| 228ARecovery of tax in pursuance of agreements with foreign countries | Section 418 Recovery of tax in pursuance of agreements with foreign countries |
| 229Recovery of penalties, fine, interest and other sums | Section 419 Recovery of penalties, fine, interest and other sums |
| 230Tax clearance certificate | Section 420 Tax clearance certificate |
| 231Faceless collection and recovery of tax | Section 532 Power to frame Schemes |
| 232Recovery by suit or under other law not affected | Section 421 Recovery by suit or under other law not affected |
| 234AInterest for defaults in furnishing return of income | Section 423 Interest for defaults in furnishing return of income |
| 234BInterest for defaults in payment of advance tax | Section 424 Interest for defaults in payment of advance tax |
| 234CInterest for deferment of advance tax | Section 425 Interest for deferment of advance tax |
| 234DInterest on excess refund | Section 426 Interest on excess refund |
| 234EFee for default in furnishing statements | Section 427 Fee for default in furnishing statements |
| 234FFee for default in furnishing return of income | Section 428 Fee for default in furnishing return of income |
| 234GFee for default relating to statement or certificate | Section 429 Fee for default relating to statement or certificate |
| 234HFee for default relating to intimation of Aadhaar number | Section 430 Fee for default relating to intimation of aadhaar number |
| 236Relief to company in respect of dividend paid out of past taxed profits | No counterpart in the 2025 Act |
| 236ARelief to certain charitable institutions or funds in respect of certain dividends | No counterpart in the 2025 Act |
| 237Refunds | Section 431 Refunds |
| 238Person entitled to claim refund in certain special cases | Section 432 Person entitled to claim refund in certain special cases |
| 239Form of claim for refund and limitation | Section 433 Form of claim for refund and limitation |
| 239ARefund for denying liability to deduct tax in certain cases | Section 434 Refund for denying liability to deduct tax in certain cases |
| 240Refund on appeal, etc | Section 435 Refund on appeal, etc |
| 241AWithholding of refund in certain cases | No counterpart in the 2025 Act |
| 242Correctness of assessment not to be questioned | Section 436 Correctness of assessment not to be questioned |
| 243Interest on delayed refunds | No counterpart in the 2025 Act |
| 244Interest on refund where no claim is needed | No counterpart in the 2025 Act |
| 244AInterest on refunds | Section 437 Interest on refunds |
| 245Set off and withholding of refunds in certain cases | Section 438 Set off and withholding of refunds in certain cases |
| 245ADefinitions | No counterpart in the 2025 Act |
| 245AAInterim Boards for Settlement | No counterpart in the 2025 Act |
| 245BIncome-tax Settlement Commission | No counterpart in the 2025 Act |
| 245BAJurisdiction and powers of Settlement Commission | No counterpart in the 2025 Act |
| 245BBVice-Chairman to act as Chairman or to discharge his functions in certain circumstances | No counterpart in the 2025 Act |
| 245BCPower of Chairman to transfer cases from one Bench to another | No counterpart in the 2025 Act |
| 245BDDecision to be by majority | No counterpart in the 2025 Act |
| 245CApplication for settlement of cases | No counterpart in the 2025 Act |
| 245DProcedure on receipt of an application under section 245C | No counterpart in the 2025 Act |
| 245DDPower of Settlement Commission to order provisional attachment to protect revenue | No counterpart in the 2025 Act |
| 245EPower of Settlement Commission to reopen completed proceedings | No counterpart in the 2025 Act |
| 245FPowers and procedure of Settlement Commission | No counterpart in the 2025 Act |
| 245GInspection, etc., of reports | No counterpart in the 2025 Act |
| 245HPower of Settlement Commission to grant immunity from prosecution and penalty | No counterpart in the 2025 Act |
| 245HAAbatement of proceeding before Settlement Commission | No counterpart in the 2025 Act |
| 245HAACredit for tax paid in case of abatement of proceedings | No counterpart in the 2025 Act |
| 245-IOrder of settlement to be conclusive | No counterpart in the 2025 Act |
| 245JRecovery of sums due under order of settlement | No counterpart in the 2025 Act |
| 245KBar on subsequent application for settlement | No counterpart in the 2025 Act |
| 245LProceedings before Settlement Commission to be judicial proceedings | No counterpart in the 2025 Act |
| 245MOption to withdraw pending application | No counterpart in the 2025 Act |
| 245MADispute Resolution Committee | Section 379 Dispute Resolution CommitteeSection 532 Power to frame Schemes |
| 245NDefinitions | Section 380 Interpretation |
| 245-OAuthority for advance rulings | No counterpart in the 2025 Act |
| 245-OAQualifications, terms and conditions of service of Chairman, Vice-Chairman and Member | No counterpart in the 2025 Act |
| 245-OBBoard for Advance Rulings | Section 381 Board for Advance Rulings |
| 245PVacancies, etc., not to invalidate proceedings | Section 382 Vacancies, etc., not to invalidate proceedings |
| 245QApplication for advance ruling | Section 383 Application for advance ruling |
| 245RProcedure on receipt of application | Section 384 Procedure on receipt of applicationSection 532 Power to frame Schemes |
| 245RRAppellate authority not to proceed in certain cases | Section 385 Appellate authority not to proceed in certain cases |
| 245SApplicability of advance ruling | No counterpart in the 2025 Act |
| 245TAdvance ruling to be void in certain circumstances | Section 386 Advance ruling to be void in certain circumstances |
| 245UPowers of the Authority | Section 387 Powers of the Board for Advance Rulings |
| 245VProcedure of Authority | Section 388 Procedure of Board for Advance Rulings |
| 245WAppeal | Section 389 AppealSection 532 Power to frame Schemes |
| 246Appealable orders before Joint Commissioner (Appeals) | Section 356 Appealable orders before Joint Commissioner (Appeals) |
| 246AAppealable orders before Commissioner (Appeals) | Section 357 Appealable orders before Commissioner (Appeals) |
| 248Appeal by a person denying liability to deduct tax in certain cases | No counterpart in the 2025 Act |
| 249Form of appeal and limitation | Section 358 Form of appeal and limitation |
| 250Procedure in appeal | Section 359 Procedure in appealSection 532 Power to frame Schemes |
| 251Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals) | Section 360 Powers of Joint Commissioner (Appeals) or the Commissioner (Appeals) |
| 252Appellate Tribunal | Section 361 Appellate Tribunal |
| 252AQualifications, terms and conditions of service of President, Vice-President and Member | Section 361 Appellate Tribunal |
| 253Appeals to the Appellate Tribunal | Section 362 Appeals to the Appellate TribunalSection 532 Power to frame Schemes |
| 254Orders of Appellate Tribunal | Section 363 Orders of Appellate Tribunal |
| 255Procedure of Appellate Tribunal | Section 364 Procedure of Appellate TribunalSection 532 Power to frame Schemes |
| 256Statement of case to the High Court | No counterpart in the 2025 Act |
| 257Statement of case to Supreme Court in certain cases | No counterpart in the 2025 Act |
| 258Power of High Court or Supreme Court to require statement to be amended | No counterpart in the 2025 Act |
| 259Case before High Court to be heard by not less than two judges | No counterpart in the 2025 Act |
| 260Decision of High Court or Supreme Court on the case stated | No counterpart in the 2025 Act |
| 260AAppeal to High Court | Section 365 Appeals to High Court |
| 260BCase before High Court to be heard by not less than two Judges | Section 366 Cases before High Court to be heard by not less than two Judges |
| 261Appeal to Supreme Court | Section 367 Appeal to Supreme Court |
| 262Hearing before Supreme Court | Section 368 Hearing before Supreme Court |
| 263Revision of orders prejudicial to revenue | Section 377 Revision of orders prejudicial to revenue |
| 264Revision of other orders | Section 378 Revision of other orders |
| 264AFaceless revision of orders | Section 532 Power to frame Schemes |
| 264BFaceless effect of orders | Section 532 Power to frame Schemes |
| 265Tax to be paid notwithstanding reference, etc | Section 369 Tax to be paid irrespective of appeal, etc |
| 266Execution for costs awarded by Supreme Court | Section 370 Execution for costs awarded by Supreme Court |
| 267Amendment of assessment on appeal | Section 371 Amendment of assessment on appeal |
| 268Exclusion of time taken for copy | Section 372 Exclusion of time taken for copy |
| 268AFiling of appeal or application for reference by income-tax authority | Section 373 Filing of appeal or by income-tax authority |
| 269Definition of “High Court” | Section 374 Interpretation of “High Court” |
| 269ADefinitions | No counterpart in the 2025 Act |
| 269ABRegistration of certain transactions | No counterpart in the 2025 Act |
| 269BCompetent authority | No counterpart in the 2025 Act |
| 269CImmovable property in respect of which proceedings for acquisition may be taken | No counterpart in the 2025 Act |
| 269DPreliminary notice | No counterpart in the 2025 Act |
| 269EObjections | No counterpart in the 2025 Act |
| 269FHearing of objections | No counterpart in the 2025 Act |
| 269GAppeal against order for acquisition | No counterpart in the 2025 Act |
| 269HAppeal to High Court | No counterpart in the 2025 Act |
| 269-IVesting of property in Central Government | No counterpart in the 2025 Act |
| 269JCompensation | No counterpart in the 2025 Act |
| 269KPayment or deposit of compensation | No counterpart in the 2025 Act |
| 269LAssistance by Valuation Officers | No counterpart in the 2025 Act |
| 269MPowers of competent authority | No counterpart in the 2025 Act |
| 269NRectification of mistakes | No counterpart in the 2025 Act |
| 269-OAppearance by authorised representative or registered valuer | No counterpart in the 2025 Act |
| 269PStatement to be furnished in respect of transfers of immovable property | No counterpart in the 2025 Act |
| 269QChapter not to apply to transfers to relatives | No counterpart in the 2025 Act |
| 269RProperties liable for acquisition under this chapter not to be acquired under other laws | No counterpart in the 2025 Act |
| 269RRChapter not to apply where transfer of immovable property made after a certain date | No counterpart in the 2025 Act |
| 269SSMode of taking or accepting certain loans, deposits and specified sum | Section 185 Mode of taking or accepting certain loans, deposits and specified sumSection 189 InterpretationSection 2 Definitions |
| 269STMode of undertaking transactions | Section 186 Mode of undertaking transactionsSection 189 InterpretationSection 2 Definitions |
| 269SUAcceptance of payment through prescribed electronic modes | Section 187 Acceptance of payment through prescribed electronic modes |
| 269TMode of repayment of certain loans or deposits | Section 188 Mode of repayment of certain loans or deposits or specified advancesSection 189 InterpretationSection 2 Definitions |
| 269TTMode of repayment of Special Bearer Bonds, 1991 | No counterpart in the 2025 Act |
| 269UCommencement of Chapter | No counterpart in the 2025 Act |
| 269UADefinitions | No counterpart in the 2025 Act |
| 269UBAppropriate authority | No counterpart in the 2025 Act |
| 269UCRestrictions on transfer of immovable property | No counterpart in the 2025 Act |
| 269UDOrder by appropriate authority for purchase by Central Government of immovable property | No counterpart in the 2025 Act |
| 269UEVesting of property in Central Government | No counterpart in the 2025 Act |
| 269UFConsideration for purchase of immovable property by Central Government | No counterpart in the 2025 Act |
| 269UGPayment or deposit of consideration | No counterpart in the 2025 Act |
| 269UHRe-vesting of property in the transferor on failure of payment or deposit of consideration | No counterpart in the 2025 Act |
| 269UIPowers of the appropriate authority | No counterpart in the 2025 Act |
| 269UJRectification of mistakes | No counterpart in the 2025 Act |
| 269UKRestrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property | No counterpart in the 2025 Act |
| 269ULRestrictions on registration, etc., of documents in respect of transfer of immovable property | No counterpart in the 2025 Act |
| 269UMImmunity to transferor against claims of transferee for transfer | No counterpart in the 2025 Act |
| 269UNOrder of appropriate authority to be final and conclusive | No counterpart in the 2025 Act |
| 269UOChapter not to apply to certain transfers | No counterpart in the 2025 Act |
| 269UPChapter not to apply where transfer of immovable property effected after certain date | No counterpart in the 2025 Act |
| 270APenalty for under-reporting and misreporting of income | Section 439 Penalty for under-reporting and misreporting of income |
| 270AAImmunity from imposition of penalty, etc | Section 440 Immunity from imposition of penalty, etc |
| 271Failure to furnish returns, comply with notices, concealment of income, etc | No counterpart in the 2025 Act |
| 271AFailure to keep, maintain or retain books of account, documents, etc | Section 441 Failure to keep, maintain or retain books of account, documents, etc |
| 271AAPenalty for failure to keep and maintain information and document, etc., in respect of certain transactions | Section 442 Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions |
| 271AAAPenalty where search has been initiated | No counterpart in the 2025 Act |
| 271AABPenalty where search has been initiated | No counterpart in the 2025 Act |
| 271AACPenalty in respect of certain income | Section 443 Penalty in respect of certain income |
| 271AADPenalty for false entry, etc., in books of account | Section 444 Penalty for false entry, etc., in books of account |
| 271AAEBenefits to related persons | Section 445 Benefits to related persons |
| 271BFailure to get accounts audited | Section 446 Failure to get accounts audited |
| 271BAPenalty for failure to furnish report under section 92E | Section 447 Penalty for failure to furnish report under section 172 |
| 271BBFailure to subscribe to the eligible issue of capital | No counterpart in the 2025 Act |
| 271CPenalty for failure to deduct tax at source | Section 448 Penalty for failure to deduct tax at source |
| 271CAPenalty for failure to collect tax at source | Section 449 Penalty for failure to collect tax at source |
| 271DPenalty for failure to comply with the provisions of section 269SS | Section 450 Penalty for failure to comply with the provisions of section 185 |
| 271DAPenalty for failure to comply with provisions of section 269ST | Section 451 Penalty for failure to comply with provisions of section 186Section 470 Penalty not to be imposed in certain cases |
| 271DBPenalty for failure to comply with provisions of section 269SU | Section 452 Penalty for failure to comply with provisions of section 187Section 470 Penalty not to be imposed in certain cases |
| 271EPenalty for failure to comply with the provisions of section 269T | Section 453 Penalty for failure to comply with provisions of section 188 |
| 271FPenalty for failure to furnish return of income | No counterpart in the 2025 Act |
| 271FAPenalty for failure to furnish statement of financial transaction or reportable account | Section 454 Penalty for failure to furnish statement of financial transaction or reportable account |
| 271FAAPenalty for furnishing inaccurate statement of financial transaction or reportable account | Section 455 Penalty for furnishing inaccurate statement of financial transaction or reportable account |
| 271FABPenalty for failure to furnish statement or information or document by an eligible investment fund | Section 456 Penalty for failure to furnish statement or information or document by eligible investment fund |
| 271FBPenalty for failure to furnish return of fringe benefits | No counterpart in the 2025 Act |
| 271GPenalty for failure to furnish information or document under section 92D | Section 457 Penalty for failure to furnish statement or information or document under section 171 |
| 271GAPenalty for failure to furnish information or document under section 285A | Section 458 Penalty for failure to furnish information or document under section 506 |
| 271GBPenalty for failure to furnish report or for furnishing inaccurate report under section 286 | Section 459 Penalty for failure to furnish report or for furnishing inaccurate report under section 511 |
| 271GCPenalty for failure to submit statement under section 285 | Section 460 Penalty for failure submit statement under section 505 |
| 271HPenalty for failure to furnish statements, etc | Section 461 Penalty for failure to furnish statements, etc |
| 271-IPenalty for failure to furnish information or furnishing inaccurate information under section 195 | Section 462 Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d) |
| 271JPenalty for furnishing incorrect information in reports or certificates | Section 463 Penalty for furnishing incorrect information in reports or certificatesSection 2 Definitions |
| 271KPenalty for failure to furnish statements, etc | Section 464 Penalty for failure to furnish statements, etc |
| 272APenalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc | Section 465 Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etcSection 471 Procedure |
| 272AAPenalty for failure to comply with the provisions of section 133B | Section 466 Penalty for failure to comply with the provisions of section 254Section 471 Procedure |
| 272BPenalty for failure to comply with the provisions of section 139A | Section 467 Penalty for failure to comply with the provisions of section 262Section 471 Procedure |
| 272BBPenalty for failure to comply with the provisions of section 203A | Section 468 Penalty for failure to comply with the provisions of section 397(1)Section 471 Procedure |
| 272BBBPenalty for failure to comply with the provisions of section 206CA | No counterpart in the 2025 Act |
| 273False estimate of, or failure to pay, advance tax | No counterpart in the 2025 Act |
| 273APower to reduce or waive penalty, etc., in certain cases | Section 469 Power to reduce or waive penalty, etc., in certain cases |
| 273AAPower of Principal Commissioner or Commissioner to grant immunity from penalty | No counterpart in the 2025 Act |
| 273BPenalty not to be imposed in certain cases | Section 470 Penalty not to be imposed in certain cases |
| 274Procedure | Section 471 ProcedureSection 532 Power to frame Schemes |
| 275Bar of limitation for imposing penalties | Section 472 Bar of limitation for imposing penalty |
| 275AContravention of order made under sub-section (3) of section 132 | Section 473 Contravention of order made under section 247 |
| 275BFailure to comply with the provisions of clause (iib) of sub-section (1) of section 132 | Section 474 Failure to comply with section 247(1)(ii) |
| 276Removal, concealment, transfer or delivery of property to thwart tax recovery | Section 475 Removal, concealment, transfer or delivery of property to prevent tax recovery |
| 276AFailure to comply with the provisions of sub-sections (1) and (3) of section 178 | No counterpart in the 2025 Act |
| 276ABFailure to comply with the provisions of sections 269UC, 269UE and 269UL | No counterpart in the 2025 Act |
| 276BFailure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B | Section 476 Failure to pay tax to credit of Central Government under Chapter XII-B |
| 276BBFailure to pay the tax collected at source | Section 477 Failure to pay tax collected at source |
| 276CWilful attempt to evade tax, etc | Section 478 Wilful attempt to evade tax, etc |
| 276CCFailure to furnish returns of income | Section 479 Failure to furnish returns of income |
| 276CCCFailure to furnish return of income in search cases | Section 480 Failure to furnish return of income in search cases |
| 276DFailure to produce accounts and documents | Section 481 Failure to produce accounts and documents |
| 277False statement in verification, etc | Section 482 False statement in verification, etc |
| 277AFalsification of books of account or document, etc | Section 483 Falsification of books of account or document, etc |
| 278Abetment of false return, etc | Section 484 Abetment of false return, etc |
| 278APunishment for second and subsequent offences | Section 485 Punishment for second and subsequent offences |
| 278AAPunishment not to be imposed in certain cases | Section 486 Punishment not to be imposed in certain cases |
| 278ABPower of Principal Commissioner or Commissioner to grant immunity from prosecution | No counterpart in the 2025 Act |
| 278BOffences by companies | Section 487 Offences by companies |
| 278COffences by Hindu undivided families | Section 488 Offences by Hindu undivided family |
| 278DPresumption as to assets, books of account, etc., in certain cases | Section 489 Presumption as to assets, books of account, etc., in certain cases |
| 278EPresumption as to culpable mental state | Section 490 Presumption as to culpable mental state |
| 279Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner | Section 491 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or CommissionerSection 532 Power to frame Schemes |
| 279ACertain offences to be non-cognizable | Section 492 Certain offences to be non-cognizable |
| 279BProof of entries in records or documents | Section 493 Proof of entries in records or documents |
| 280Disclosure of particulars by public servants | Section 494 Disclosure of particulars by public servants |
| 280ASpecial Courts | Section 495 Special Courts |
| 280BOffences triable by Special Court | Section 496 Offences triable by Special Court |
| 280CTrial of offences as summons case | Section 497 Trial of offences as summons case |
| 280DApplication of Code of Criminal Procedure, 1973 to proceedings before Special Court | Section 498 Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court |
| 281Certain transfers to be void | Section 499 Certain transfers to be void |
| 281BProvisional attachment to protect revenue in certain cases | Section 500 Provisional attachment to protect revenue in certain casesSection 2 Definitions |
| 282Service of notice generally | Section 501 Service of notice generally |
| 282AAuthentication of notices and other documents | Section 502 Authentication of notices and other documents |
| 283Service of notice when family is disrupted or firm, etc., is dissolved | Section 503 Service of notice when family is disrupted or firm, etc., is dissolved |
| 284Service of notice in the case of discontinued business | Section 504 Service of notice in case of discontinued business |
| 285Submission of statement by a non-resident having liaison office | Section 505 Submission of statement by a non-resident having liaison office |
| 285AFurnishing of information or documents by an Indian concern in certain cases | Section 506 Furnishing of information or documents by an Indian concern in certain cases |
| 285BSubmission of statements by producers of cinematograph films or persons engaged in specified activity | Section 507 Submission of statements by producers of cinematograph films or persons engaged in specified activity |
| 285BAObligation to furnish statement of financial transaction or reportable account | Section 508 Obligation to furnish statement of financial transaction or reportable account |
| 285BAAObligation to furnish information on transaction of crypto-asset | Section 509 Obligation to furnish information on transaction of crypto-asset |
| 285BBAnnual information statement | Section 510 Annual information statement |
| 286Furnishing of report in respect of international group | Section 511 Furnishing of report in respect of international group |
| 287Publication of information respecting assessees in certain cases | Section 512 Publication of information respecting assessees in certain cases |
| 287AAppearance by registered valuer in certain matters | Section 513 Appearance by registered valuer in certain mattersSection 514 Registration of Valuers |
| 288Appearance by authorised representative | Section 515 Appearance by authorised representative |
| 288ARounding off of income | Section 516 Rounding off of amount of total income, or amount payable or refundable |
| 288BRounding off amount payable and refund due | Section 516 Rounding off of amount of total income, or amount payable or refundable |
| 289Receipt to be given | Section 517 Receipt to be given |
| 290Indemnity | Section 518 Indemnity |
| 291Power to tender immunity from prosecution | Section 519 Power to tender immunity from prosecution |
| 292Cognizance of offences | Section 520 Cognizance of offences |
| 292ASection 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply | Section 521 Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply |
| 292BReturn of income, etc., not to be invalid on certain grounds | Section 522 Return of income, etc., not to be invalid on certain grounds |
| 292BBNotice deemed to be valid in certain circumstances | Section 523 Notice deemed to be valid in certain circumstances |
| 292CPresumption as to assets, books of account, etc | Section 524 Presumption as to assets, books of account, etc |
| 292CCAuthorisation and assessment in case of search or requisition | Section 525 Authorisation and assessment in case of search or requisition |
| 293Bar of suits in civil courts | Section 526 Bar of suits in civil courts |
| 293APower to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils | Section 527 Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils |
| 293BPower of Central Government or Board to condone delays in obtaining approval | Section 528 Power of Central Government or Board to condone delays in obtaining approval |
| 293CPower to withdraw approval | Section 529 Power to withdraw approval |
| 293DFaceless approval or registration | Section 532 Power to frame Schemes |
| 294Act to have effect pending legislative provision for charge of tax | Section 530 Act to have effect pending legislative provision for charge of tax |
| 294APower to make exemption, etc., in relation to certain Union territories | Section 531 Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 |
| 295Power to make rules | Section 533 Power to make rules |
| 296Rules and certain notifications to be placed before Parliament | Section 534 Laying before Parliament |
| 297Repeals and savings | Section 536 Repeal and savings |
| 298Power to remove difficulties | Section 535 Removal of difficulties |
| First ScheduleInsurance business | Schedule XIV Insurance Business |
| Second ScheduleProcedure for recovery of | No counterpart in the 2025 Act |
| Third ScheduleProcedure for distraint by assessing officer or tax | No counterpart in the 2025 Act |
| Fourth SchedulePart A - recognised provident funds | Schedule XI Part A Recognised provident fundsSchedule XI Part C Power to make rules for provident funds, superannuation funds and gratuity fundsSchedule XI Part B Approved gratuity fund |
| Fifth ScheduleList of articles and things | No counterpart in the 2025 Act |
| Sixth Schedule | No counterpart in the 2025 Act |
| Seventh SchedulePart A - Minerals | Schedule XII Part A MineralsSchedule XII Part B Groups of associated minerals |
| Eighth ScheduleList of industrially backward States and Union Territories | No counterpart in the 2025 Act |
| Ninth Schedule | No counterpart in the 2025 Act |
| Tenth Schedule | No counterpart in the 2025 Act |
| Eleventh ScheduleList of articles or things | Schedule XIII List of articles or things |
| Twelfth ScheduleProcessed minerals and ores | No counterpart in the 2025 Act |
| Thirteenth ScheduleList of articles or things | No counterpart in the 2025 Act |
| Fourteenth ScheduleList of articles or things or operations | No counterpart in the 2025 Act |
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.