Act 43 of 1961

The Income-tax Act, 1961

An Act to consolidate and amend the law relating to income-tax and super-tax

  • Ministry of Finance
  • Department of Revenue
  • Enacted 1961-09-13
  • 883 sections
SectionTitle
1 Short title, extent and commencement. RepealedRead
2 Definitions. RepealedRead
3 Previous year defined. RepealedRead
4 Charge of income-tax. RepealedRead
5 Scope of total income. RepealedRead
5A Apportionment of income between spouses governed by Portuguese Civil Code. RepealedRead
6 Residence in India. RepealedRead
7 Income deemed to be received. RepealedRead
8 Dividend income. RepealedRead
9 Income deemed to accrue or arise in India. RepealedRead
9A Certain activities not to constitute business connection in India. RepealedRead
10 Incomes not included in total income. RepealedRead
10A Special provision in respect of newly established undertakings in free trade zone, etc. RepealedRead
10AA Special provisions in respect of newly established Units in Special Economic Zones. RepealedRead
10B Special provisions in respect of newly established hundred per cent. export-oriented undertakings. RepealedRead
10BA Special provisions in respect of export of certain articles or things. RepealedRead
10BB Meaning of computer programmes in certain cases. RepealedRead
10C Special provision in respect of certain industrial undertakings in North-Eastern Region. RepealedRead
11 Income from property held for charitable or religious purposes. RepealedRead
12 Income of trusts or institutions from contributions. RepealedRead
12A Conditions for applicability of sections 11 and 12. RepealedRead
12AA Procedure for registration. RepealedRead
13 Section 11 not to apply in certain cases. RepealedRead
13A Special provision relating to incomes of political parties. RepealedRead
13B Special provisions relating to voluntary contributions received by electoral trust. RepealedRead
14 Heads of income. RepealedRead
14A Expenditure incurred in relation to income not includible in total income. RepealedRead
15 Salaries. RepealedRead
16 Deductions from salaries. RepealedRead
17 Salary, perquisite and profits in lieu of salary defined. RepealedRead
18 Omitted.. RepealedRead
19 [Omitted.]. RepealedRead
20 [Omitted.]. RepealedRead
21 [Omitted.]. RepealedRead
22 Income from house property. RepealedRead
23 Annual value how determined. RepealedRead
24 Deductions from income from house property. RepealedRead
25 Amounts not deductible from income from house property. RepealedRead
25A Special provision for arrears of rent and unrealised rent received subsequently. RepealedRead
26 Property owned by co-owners. RepealedRead
27 Owner of house property, annual charge, etc., defined. RepealedRead
28 Profits and gains of business or profession. RepealedRead
29 Income from profits and gains of business or profession, how computed. RepealedRead
30 Rent, rates, taxes, repairs and insurance for buildings. RepealedRead
31 Repairs and insurance of machinery, plant and furniture. RepealedRead
32 Depreciation. RepealedRead
32A Investment allowance. RepealedRead
32AB Investment deposit account. RepealedRead
32AC Investment in new plant or machinery. RepealedRead
32AD Investment in new plant or machinery in notified backward areas in certain States. RepealedRead
33 Development rebate. RepealedRead
33A Development allowance. RepealedRead
33AB Tea development account, coffee development account and rubber development account. RepealedRead
33ABA Site Restoration Fund. RepealedRead
33AC Reserves for shipping business. RepealedRead
33B Rehabilitation allowance. RepealedRead
34 Conditions for depreciation allowance and development rebate. RepealedRead
34A Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. RepealedRead
35 Expenditure on scientific research. RepealedRead
35A Expenditure on acquisition of patent rights or copyrights. RepealedRead
35AB Expenditure on know-how. RepealedRead
35ABA Expenditure for obtaining right to use spectrum for telecommunication services. RepealedRead
35ABB Expenditure for obtaining licence to operate telecommunication services. RepealedRead
35AC Expenditure on eligible projects or schemes. RepealedRead
35AD Deduction in respect of expenditure on specified business. RepealedRead
35B [Omitted.]. RepealedRead
35C [Omitted.]. RepealedRead
35CC [Omitted.]. RepealedRead
35CCA Expenditure by way of payment to associations and institutions for carrying out rural development programmes. RepealedRead
35CCB Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources. RepealedRead
35CCC Expenditure on agricultural extension project. RepealedRead
35CCD Expenditure on skill development project. RepealedRead
35D Amortisation of certain preliminary expenses. RepealedRead
35DD Amortisation of expenditure in case of amalgamation or demerger. RepealedRead
35DDA Amortisation of expenditure incurred under voluntary retirement scheme. RepealedRead
35E Deduction for expenditure on prospecting, etc., for certain minerals. RepealedRead
36 Other deductions. RepealedRead
37 General. RepealedRead
38 Building, etc., partly used for business, etc., or not exclusively so used. RepealedRead
39 [Omitted.]. RepealedRead
40 Amounts not deductible. RepealedRead
40A Expenses or payments not deductible in certain circumstances. RepealedRead
41 Profits chargeable to tax. RepealedRead
42 Special provision for deductions in the case of business for prospecting, etc., for mineral oil. RepealedRead
43 Definitions of certain terms relevant to income from profits and gains of business or profession. RepealedRead
43A Special provisions consequential to changes in rate of exchange of currency. RepealedRead
43AA Taxation of foreign exchange fluctuation. RepealedRead
43B Certain deductions to be only on actual payment. RepealedRead
43C Special provision for computation of cost of acquisition of certain assets. RepealedRead
43CA Special provision for full value of consideration for transfer of assets other than capital assets in certain cases. RepealedRead
43CB Computation of income from construction and service contracts. RepealedRead
43D Special provision in case of income of public financial institutions, public companies, etc. RepealedRead
44 Insurance business. RepealedRead
44A Special provision for deduction in the case of trade, professional or similar association. RepealedRead
44AA Maintenance of accounts by certain persons carrying on profession or business. RepealedRead
44AB Audit of accounts of certain persons carrying on business or profession. RepealedRead
44AC [Omitted.]. RepealedRead
44AD Special provision for computing profits and gains of business on presumptive basis. RepealedRead
44ADA Special provision for computing profits and gains of profession on presumptive basis. RepealedRead
44AE Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages. RepealedRead
44AF Special provisions for computing profits and gains of retail business. RepealedRead
44B Special provision for computing profits and gains of shipping business in the case of nonresidents. RepealedRead
44BB Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils RepealedRead
44BBA Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. RepealedRead
44BBB Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects. RepealedRead
44C Deduction of head office expenditure in the case of non-residents. RepealedRead
44D Special provisions for computing income by way of royalties, etc., in the case of foreign companies. RepealedRead
44DA Special provision for computing income by way of royalties, etc., in the case of non- residents. RepealedRead
44DB Special provision for computing deductions in the case of business reorganisation of co-operative banks. RepealedRead
45 Capital gains. RepealedRead
46 Capital gains on distribution of assets by companies in liquidation. RepealedRead
46A Capital gains on purchase by company of its own shares or other specified securities. RepealedRead
47 Transactions not regarded as transfer. RepealedRead
47A Withdrawal of exemption in certain cases. RepealedRead
48 Mode of computation. RepealedRead
49 Cost with reference to certain modes of acquisition. RepealedRead
50 Special provision for computation of capital gains in case of depreciable assets. RepealedRead
50A Special provision for cost of acquisition in case of depreciable asset. RepealedRead
50B Special provision for computation of capital gains in case of slump sale. RepealedRead
50C Special provision for full value of consideration in certain cases. RepealedRead
50CA Special provision for full value of consideration for transfer of share other than quoted share. RepealedRead
50D Fair market value deemed to be full value of consideration in certain cases. RepealedRead
51 Advance money received. RepealedRead
52 [Omitted.]. RepealedRead
53 [Omitted.]. RepealedRead
54 Profit on sale of property used for residence. RepealedRead
54A [Omitted.]. RepealedRead
54B Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases. RepealedRead
54C [Omitted.]. RepealedRead
54D Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases. RepealedRead
54E Capital gain on transfer of capital assets not to be charged in certain cases. RepealedRead
54EA Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities. RepealedRead
54EB Capital gain on transfer of long-term capital assets not to be charged in certain cases. RepealedRead
54EC Capital gain not to be charged on investment in certain bonds. RepealedRead
54ED Capital gain on transfer of certain listed securities or unit not to be charged in certain cases. RepealedRead
54EE Capital gain not to be charged on investment in units of a specified fund. RepealedRead
54F Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house. RepealedRead
54G Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area RepealedRead
54GA Exemption capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. RepealedRead
54GB Capital gain on transfer of residential property not to be charged in certain cases. RepealedRead
54H Extension of time for acquiring new asset or depositing or investing amount of capital gain. RepealedRead
55 Meaning of adjusted, cost of improvement and cost of acquisition. RepealedRead
55A Reference to Valuation Officer. RepealedRead
56 Income from other sources. RepealedRead
57 Deductions. RepealedRead
58 Amounts not deductible. RepealedRead
59 Profits chargeable to tax. RepealedRead
60 Transfer of income where there is no transfer of assets. RepealedRead
61 Revocable transfer of assets. RepealedRead
62 Transfer irrevocable for a specified period. RepealedRead
63 Transfer and revocable transfer defined. RepealedRead
64 Income of individual to include income of spouse, minor child, etc. RepealedRead
65 Liability of person in respect of income included in the income of another person. RepealedRead
66 Total income. RepealedRead
67 [Omitted.]. RepealedRead
67A Method of computing a members share in income of association of persons or body of individuals. RepealedRead
68 Cash credits. RepealedRead
69 Unexplained investments. RepealedRead
69A Unexplained money, etc. RepealedRead
69B Amount of investments, etc., not fully disclosed in books of account. RepealedRead
69C Unexplained expenditure, etc. RepealedRead
69D Amount borrowed or repaid on hundi. RepealedRead
70 Set off of loss from one source against income from another source under the same head of income. RepealedRead
71 Set off of loss from one head against income from another. RepealedRead
71A Transitional provisions for set off of loss under the head Income from house property. RepealedRead
71B Carry forward and set off of loss from house property. RepealedRead
72 Carry forward and set off of business losses. RepealedRead
72A Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. RepealedRead
72AA Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases. RepealedRead
72AB Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks RepealedRead
73 Losses in speculation business. RepealedRead
73A Carry forward and set off of losses by specified business. RepealedRead
74 Losses under the head Capital gains. RepealedRead
74A Losses from certain specified sources falling under the head Income from other sources. RepealedRead
75 Losses of firms. RepealedRead
78 Carry forward and set off of losses in case of change in constitution of firm or on succession. RepealedRead
79 Carry forward and set off of losses in case of certain companies. RepealedRead
80 Submission of return for losses. RepealedRead
80A Deductions to be made in computing total income. RepealedRead
80AA [Omitted.]. RepealedRead
80AB Deductions to be made with reference to the income included in the gross total income. RepealedRead
80AC Deduction not to be allowed unless return furnished. RepealedRead
80B Definitions. RepealedRead
80C Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. RepealedRead
80CC [Omitted.]. RepealedRead
80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan. RepealedRead
80CCB Deduction in respect of investment made under Equity Linked Savings Scheme. RepealedRead
80CCC Deduction in respect of contribution to certain pension funds. RepealedRead
80CCD Deduction in respect of contribution to pension scheme of Central Government. RepealedRead
80CCE Limit on deductions under sections 80C, 80CCC and 80CCD. RepealedRead
80CCF Deduction in respect of subscription to long-term infrastructure bonds. RepealedRead
80CCG Deduction in respect of investment made under an equity savings scheme. RepealedRead
80D Deduction in respect of health insurance premia. RepealedRead
80DD Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. RepealedRead
80DDB Deduction in respect of medical treatment, etc. RepealedRead
80E Deduction in respect of interest on loan taken for higher education. RepealedRead
80EE Deduction in respect of interest on loan taken for residential house property. RepealedRead
80F [Omitted.]. RepealedRead
80FF [Omitted.]. RepealedRead
80G Deduction in respect of donations to certain funds, charitable institutions, etc. RepealedRead
80GG Deductions in respect of rents paid. RepealedRead
80GGA Deduction in respect of certain donations for scientific research or rural development. RepealedRead
80GGB Deduction in respect of contributions given by companies to political parties. RepealedRead
80GGC Deduction in respect of contributions given by any person to political parties. RepealedRead
80H Omitted.. RepealedRead
80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas. RepealedRead
80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas. RepealedRead
80HHB Deduction in respect of profits and gains from projects outside India. RepealedRead
80HHBA Deduction in respect of profits and gains from housing projects in certain cases. RepealedRead
80HHC Deduction in respect of profits retained for export business. RepealedRead
80HHD Deduction in respect of earnings in convertible foreign exchange. RepealedRead
80HHE Deduction in respect of profits from export of computer software, etc. RepealedRead
80HHF Deduction in respect of profits and gains from export or transfer of film software, etc. RepealedRead
80-I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. RepealedRead
80-IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc RepealedRead
80-IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. RepealedRead
80-IAC Special provision in respect of specified business. RepealedRead
80-IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings RepealedRead
80-IBA Deductions in respect of profits and gains from housing projects. RepealedRead
80-IC Special provisions in respect of certain undertakings or enterprises in certain special category States. RepealedRead
80-ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area. RepealedRead
80-IE Special provisions in respect of certain undertakings in North-Eastern States. RepealedRead
80J Omitted.. RepealedRead
80JJ [Omitted.]. RepealedRead
80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste. RepealedRead
80JJAA Deduction in respect of employment of new workmen. RepealedRead
80K [Omitted.]. RepealedRead
80L [Omitted.]. RepealedRead
80LA Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre. RepealedRead
80M [Omitted.]. RepealedRead
80MM [Omitted.]. RepealedRead
80N [Omitted.]. RepealedRead
80-O Deduction in respect of royalties, etc., from certain foreign enterprises. RepealedRead
80P Deduction in respect of income of co-operative societies. RepealedRead
80PA Deduction in respect of certain income of Producer Companies. RepealedRead
80Q Deduction in respect of profits and gains from the business of publication of books. RepealedRead
80QQ [Omitted.]. RepealedRead
80QQA Deduction in respect of professional income of authors of text books in Indian languages. RepealedRead
80QQB Deduction in respect of royalty income, etc., of authors of certain books other than text-books. RepealedRead
80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc. RepealedRead
80RR Deduction in respect of professional income from foreign sources in certain cases. RepealedRead
80RRA Deduction in respect of remuneration received for services rendered outside India. RepealedRead
80RRB Deduction in respect of royalty on patents. RepealedRead
80S [Omitted.]. RepealedRead
80T [Omitted.]. RepealedRead
80TT [Omitted.]. RepealedRead
80TTA Deduction in respect of interest on deposits in savings account. RepealedRead
80TTB Deduction in respect of interest on deposits in case of senior citizens. RepealedRead
80U Deduction in case of a person with disability RepealedRead
80V [Omitted.]. RepealedRead
80VV [Omitted.]. RepealedRead
80VVA [Omitted.]. RepealedRead
81 [Omitted.]. RepealedRead
82 [Omitted.]. RepealedRead
83 [Omitted.]. RepealedRead
84 [Omitted.]. RepealedRead
85 [Omitted.]. RepealedRead
85A [Omitted.]. RepealedRead
85B [Omitted.]. RepealedRead
85C [Omitted.]. RepealedRead
86 Share of member of an association of persons or body of individuals in the income of the association or body. RepealedRead
86A [Omitted.]. RepealedRead
87 Rebate to be allowed in computing income-tax RepealedRead
87A Rebate of income-tax in case of certain individuals. RepealedRead
88 Rebate on life insurance premia, contribution to provident fund, etc. RepealedRead
88A [Omitted.]. RepealedRead
88B [Omitted.]. RepealedRead
88C [Omitted.]. RepealedRead
88D [Omitted.]. RepealedRead
88E Rebate in respect of securities transaction tax. RepealedRead
89 Relief when salary, etc., is paid in arrears or in advance. RepealedRead
89A [Omitted.]. RepealedRead
90 Agreement with foreign countries or specified territories. RepealedRead
90A Adoption by Central Government of agreement between specified associations for double taxation relief. RepealedRead
91 Countries with which no agreement exists. RepealedRead
92 Computation of income from international transaction having regard to arms length price. RepealedRead
92A Meaning of associated enterprise. RepealedRead
92B Meaning of international transaction. RepealedRead
92BA Meaning of specified domestic transaction. RepealedRead
92C Computation of arms length price. RepealedRead
92CA Reference to Transfer Pricing Officer. RepealedRead
92CB Power of Board to make safe harbour rules. RepealedRead
92CC Advance pricing agreement. RepealedRead
92CD Effect to advance pricing agreement. RepealedRead
92CE Secondary adjustment in certain cases. RepealedRead
92D Maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction. RepealedRead
92E Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. RepealedRead
92F Definitions of certain terms relevant to computation of arm's length price, etc. RepealedRead
93 Avoidance of income-tax by transactions resulting in transfer of income to non- residents. RepealedRead
94 Avoidance of tax by certain transactions in securities. RepealedRead
94A Special measures in respect of transactions with persons located in notified jurisdictional area RepealedRead
94B Limitation on interest deduction in certain cases. RepealedRead
95 Applicability of General Anti-Avoidance Rule. RepealedRead
96 Impermissible avoidance arrangement. RepealedRead
97 Arrangement to lack commercial substance. RepealedRead
98 Consequences of impermissible avoidance arrangement. RepealedRead
99 Treatment of connected person and accommodating party. RepealedRead
100 Application of this Chapter. RepealedRead
101 Framing of guidelines. RepealedRead
102 Definitions. RepealedRead
103 [Omitted.]. RepealedRead
104 [Omitted.]. RepealedRead
105 [Omitted.]. RepealedRead
106 [Omitted.]. RepealedRead
107 [Omitted.]. RepealedRead
107A [Omitted.]. RepealedRead
108 [Omitted.]. RepealedRead
109 [Omitted.]. RepealedRead
110 Determination of tax where total income includes income on which no tax is payable. RepealedRead
111 Tax on accumulated balance of recognised provident fund. RepealedRead
111A Tax on short-term capital gains in certain cases. RepealedRead
112 Tax on long-term capital gains. RepealedRead
112A Tax on long-term capital gains in certain cases. RepealedRead
113 Tax in the case of block assessment of search cases. RepealedRead
114 [Omitted.]. RepealedRead
115 [Omitted.]. RepealedRead
115A Tax on dividends, royalty and technical service fees in the case of foreign Companies. RepealedRead
115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer. RepealedRead
115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. RepealedRead
115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. RepealedRead
115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. RepealedRead
115B Tax on profits and gains of life insurance business. RepealedRead
115BA Tax on income of certain domestic companies. RepealedRead
115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever. RepealedRead
115BBA Tax on non-resident sportsmen or sports associations. RepealedRead
115BBB Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds. RepealedRead
115BBC Anonymous donations to be taxed in certain cases. RepealedRead
115BBD Tax on certain dividends received from foreign companies. RepealedRead
115BBDA Tax on certain dividends received from domestic companies. RepealedRead
115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. RepealedRead
115BBF Tax on income from patent. RepealedRead
115BBG Tax on income from transfer of carbon credits. RepealedRead
115C Definitions. RepealedRead
115D Special provision for computation of total income of non-residents. RepealedRead
115E Tax on investment income and long-term capital gains. RepealedRead
115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases. RepealedRead
115G Return of income not to be filed in certain cases. RepealedRead
115H Benefit under Chapter to be available in certain cases even after the assessee become resident. RepealedRead
115-I Chapter not to apply if the assessee so chooses. RepealedRead
115J Special provisions relating to certain companies. RepealedRead
115JA Deemed income relating to certain companies. RepealedRead
115JAA Tax credit in respect of tax paid on deemed income relating to certain companies. RepealedRead
115JB Special provision for payment of tax by certain companies. RepealedRead
115JC Special provisions for payment of tax by certain persons other than a company. RepealedRead
115JD Tax credit for alternate minimum tax. RepealedRead
115JE Application of other provisions of this Act. RepealedRead
115JEE Application of this Chapter to certain persons. RepealedRead
115JF Interpretation in this Chapter. RepealedRead
115JG Conversion of an Indian branch of foreign company into subsidiary Indian company. RepealedRead
115JH Foreign company said to be resident in india. RepealedRead
115K [Omitted.]. RepealedRead
115L [Omitted.]. RepealedRead
115M [Omitted.]. RepealedRead
115N [Omitted.]. RepealedRead
115-O Tax on distributed profits of domestic companies. RepealedRead
115P Interest payable for non-payment of tax by domestic companies. RepealedRead
115Q When company is deemed to be in default. RepealedRead
115QA Tax on distributed income to shareholders. RepealedRead
115QB Interest payable for non-payment of tax by company. RepealedRead
115QC When company is deemed to be assessee in default. RepealedRead
115R Tax on distributed income to unit holders. RepealedRead
115S Interest payable for non-payment of tax. RepealedRead
115T Unit trust of India or mutual fund to be an assessee in default. RepealedRead
115TA Tax on distributed income to investors. RepealedRead
115TB Interest payable for non-payment of tax. RepealedRead
115TC Securitisation trust to be assessee in default. RepealedRead
115TCA Tax on income from securitization trusts. RepealedRead
115TD Tax on accreted income. RepealedRead
115TE Interest payable for non-payment of tax by trust or institution. RepealedRead
115TF When trust or institution is deemed to be assessee in default. RepealedRead
115U Tax on income in certain cases. RepealedRead
115UA Tax on income of unit holder and business trust. RepealedRead
115UB Tax on income of investment fund and its unit holders. RepealedRead
115V Definitions. RepealedRead
115VA Computation of profits and gains from the business of operating qualifying ships RepealedRead
115VB Operating ships. RepealedRead
115VC Qualifying company. RepealedRead
115VD Qualifying ship. RepealedRead
115VE Manner of computation of income under tonnage tax scheme. RepealedRead
115VF Tonnage income. RepealedRead
115VG Computation of tonnage income. RepealedRead
115VH Calculation in case of joint operation, etc. RepealedRead
115V-I Relevant shipping income. RepealedRead
115VJ Treatment of common costs. RepealedRead
115VK Depreciation. RepealedRead
115VL General exclusion of deduction and set off, etc. RepealedRead
115VM Exclusion of loss. RepealedRead
115VN Chargeable gains from transfer of tonnage tax assets. RepealedRead
115V-O Exclusion from provisions of section 115JB. RepealedRead
115VP Method and time of opting for tonnage tax scheme RepealedRead
115VQ Period for which tonnage tax option to remain in force. RepealedRead
115VR Renewal of tonnage tax scheme. RepealedRead
115VS Prohibition to opt for tonnage tax scheme in certain cases. RepealedRead
115VT Transfer of profits to Tonnage Tax Reserve Account. RepealedRead
115VU Minimum training requirement for tonnage tax company. RepealedRead
115VV Limit for charter in of tonnage. RepealedRead
115VW Maintenance and audit of accounts. RepealedRead
115VX Determination of tonnage. RepealedRead
115VY Amalgamation. RepealedRead
115VZ Demerger. RepealedRead
115VZA Effect of temporarily ceasing to operate qualifying ships. RepealedRead
115VZB Avoidance of tax RepealedRead
115VZC Exclusion from tonnage tax scheme. RepealedRead
115W Definitions. RepealedRead
115WA Charge of fringe benefit tax. RepealedRead
115WB Fringe benefits. RepealedRead
115WC Value of fringe benefits. RepealedRead
115WD Return of fringe benefits. RepealedRead
115WE Assessment. RepealedRead
115WF Best judgment assessment. RepealedRead
115WG Fringe benefits escaping assessment. RepealedRead
115WH Issue of notice where fringe benefits have escaped assessment. RepealedRead
115WI Payment of fringe benefit tax. RepealedRead
115WJ Advance tax in respect of fringe benefits. RepealedRead
115WK Interest for default in furnishing return of fringe benefits. RepealedRead
115WKA Recovery of fringe benefit tax by the employer from the employee. RepealedRead
115WKB Deemed payment of tax by employee. RepealedRead
115WL Application of other provisions of this Act. RepealedRead
115WM Chapter XII-H not to apply after a certain date. RepealedRead
116 Income-tax authorities. RepealedRead
117 Appointment of income-tax authorities. RepealedRead
118 Control of income-tax authorities. RepealedRead
119 Instructions to subordinate authorities. RepealedRead
120 Jurisdiction of income-tax authorities RepealedRead
121 [Omitted.]. RepealedRead
121A [Omitted.]. RepealedRead
122 [Omitted.]. RepealedRead
123 [Omitted.]. RepealedRead
124 Jurisdiction of Assessing Officers. RepealedRead
125 [Omitted.]. RepealedRead
125A [Omitted.]. RepealedRead
126 [Omitted.]. RepealedRead
127 Power to transfer cases. RepealedRead
128 [Omitted.]. RepealedRead
129 Change of incumbent of an office. RepealedRead
130 [Omitted.]. RepealedRead
130A [Omitted.]. RepealedRead
131 Power regarding discovery, production of evidence, etc. RepealedRead
132 Search and seizure. RepealedRead
132A Powers to requisition books of account, etc. RepealedRead
132B Application of seized or requisitioned assets. RepealedRead
133 Power to call for information. RepealedRead
133A Power of survey. RepealedRead
133B Power to collect certain information. RepealedRead
133C Power to call for information by prescribed income-tax authority. RepealedRead
134 Power to inspect registers of companies. RepealedRead
135 Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner. RepealedRead
136 Proceedings before income-tax authorities to be judicial proceedings. RepealedRead
137 Omitted.. RepealedRead
138 Disclosure of information respecting assessees. RepealedRead
139 Return of income. RepealedRead
139A Permanent account number. RepealedRead
139AA Quoting of Aadhaar number. RepealedRead
139B Scheme for submission of returns through Tax Return Preparers. RepealedRead
139C Power of Board to dispense with furnishing documents, etc., with return. RepealedRead
139D Filing of return in electronic form. RepealedRead
140 Return by whom to be verified. RepealedRead
140A Self-assessment. RepealedRead
141 [Omitted.]. RepealedRead
141A [Omitted.]. RepealedRead
142 Inquiry before assessment. RepealedRead
142A Estimation of value of assets by Valuation Officer. RepealedRead
143 Assessment. RepealedRead
144 Best judgment assessment. RepealedRead
144A Power of Joint Commissioner to issue directions in certain cases. RepealedRead
144B [Omitted.]. RepealedRead
144BA Reference to Principal Commissioner or Commissioner in certain cases. RepealedRead
144C Reference to dispute resolution panel. RepealedRead
145 Method of accounting. RepealedRead
145A Method of accounting in certain cases. RepealedRead
146 [Omitted.]. RepealedRead
147 Income escaping assessment. RepealedRead
148 Issue of notice where income has escaped assessment. RepealedRead
149 Time limit for notice. RepealedRead
150 Provision for cases where assessment is in pursuance of an order on appeal, etc. RepealedRead
151 Sanction for issue of notice. RepealedRead
152 Other provisions. RepealedRead
153 Time limit for completion of assessments, reassessments and recomputation. RepealedRead
153A Assessment in case of search or requisition. RepealedRead
153B Time-limit for completion of assessment under section 153A. RepealedRead
153C Assessment of income of any other person. RepealedRead
153D Prior approval necessary for assessment in cases of search or requisition. RepealedRead
154 Rectification of mistake. RepealedRead
155 Other amendments. RepealedRead
156 Notice of demand. RepealedRead
157 Intimation of loss. RepealedRead
158 Intimation of assessment of firm. RepealedRead
158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. RepealedRead
158AA Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court. RepealedRead
158B Definitions. RepealedRead
158BA Assessment of undisclosed income as a result of search. RepealedRead
158BB Computation of undisclosed income of the block period. RepealedRead
158BC Procedure for block assessment. RepealedRead
158BD Undisclosed income of any other person. RepealedRead
158BE Time limit for completion of block assessment. RepealedRead
158BF Certain interests and penalties not to be levied or imposed. RepealedRead
158BFA Levy of interest and penalty in certain cases. RepealedRead
158BG Authority competent to make the block assessment. RepealedRead
158BH Application of other provisions of this Act. RepealedRead
158BI Chapter not to apply after certain date. RepealedRead
159 Legal representatives. RepealedRead
160 Representative assessee. RepealedRead
161 Liability of representative assessee. RepealedRead
162 Right of representative assessee to recover tax paid. RepealedRead
163 Who may be regarded as agent. RepealedRead
164 Charge of tax where share of beneficiaries unknown. RepealedRead
164A Charge of tax in case of oral trust. RepealedRead
165 Case where part of trust income is chargeable. RepealedRead
166 Direct assessment or recovery not barred RepealedRead
167 Remedies against property in cases of representative assessees. RepealedRead
167A Charge of tax in the case of a firm RepealedRead
167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc. RepealedRead
167C Liability of partners of limited liability partnership in liquidation. RepealedRead
168 Executors RepealedRead
169 Right of executor to recover tax paid. RepealedRead
170 Succession to business otherwise than on death. RepealedRead
171 Assessment after partition of a Hindu undivided family RepealedRead
172 Shipping business of non-residents RepealedRead
173 Recovery of tax in respect of non-resident from his assets. RepealedRead
174 Assessment of persons leaving India. RepealedRead
174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. RepealedRead
175 Assessment of persons likely to transfer property to avoid tax. RepealedRead
176 Discontinued business RepealedRead
177 Association dissolved or business discontinued. RepealedRead
178 Company in liquidation. RepealedRead
179 Liability of directors of private company in liquidation RepealedRead
180 Royalties or copyright fees for literary or artistic work. RepealedRead
180A Consideration for know-how. RepealedRead
181 Omitted.. RepealedRead
182 Omitted. RepealedRead
183 [Omitted.]. RepealedRead
184 Assessment as a firm. RepealedRead
185 Assessment when section 184 not complied with. RepealedRead
187 Change in constitution of a firm RepealedRead
188 Succession of one firm by another firm. RepealedRead
188A Joint and several liability of partners for tax payable by firm. RepealedRead
189 Firm dissolved or business discontinued. RepealedRead
189A Provisions applicable to past assessments of firms. RepealedRead
190 Deduction at source and advance payment. RepealedRead
191 Direct payment. RepealedRead
192 Salary. RepealedRead
192A Payment of accumulated balance due to an employee. RepealedRead
193 Interest on securities. RepealedRead
194 Dividends. RepealedRead
194A Interest other than ''Interest on securities''. RepealedRead
194B Winnings from lottery or crossword puzzle. RepealedRead
194BB Winnings from horse race. RepealedRead
194C Payments to contractors. RepealedRead
194D Insurance commission. RepealedRead
194DA Payment in respect of life insurance policy. RepealedRead
194E Payments to non-resident sportsmen or sports associations. RepealedRead
194EE Payments in respect of deposits under National Savings Scheme, etc. RepealedRead
194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India. RepealedRead
194G Commission, etc., on the sale of lottery tickets. RepealedRead
194H Commission or brokerage. RepealedRead
194-I Rent. RepealedRead
194-IA Payment on transfer of certain immovable property other than agricultural land. RepealedRead
194-IB Payment of rent by certain individuals or Hindu undivided family. RepealedRead
194-IC Payment under specified agreement. RepealedRead
194J Fees for professional or technical services. RepealedRead
194K [Omitted.]. RepealedRead
194L [Omitted.]. RepealedRead
194LA Payment of compensation on acquisition of certain immovable property. RepealedRead
194LB Income by way of interest from infrastructure debt fund. RepealedRead
194LBA Certain income from units of a business trust. RepealedRead
194LBB Income in respect of units of investment fund. RepealedRead
194LBC Income in respect of investment in securitization trust. RepealedRead
194LC Income by way of interest from Indian company. RepealedRead
194LD Income by way of interest on certain bonds and Government securities. RepealedRead
195 Other sums. RepealedRead
195A Income payable net of tax. RepealedRead
196 Interest or dividend or other sums payable to Government, Reserve Bank or certain Corporations. RepealedRead
196A Income in respect of units of non-residents. RepealedRead
196B Income from units. RepealedRead
196C Income from foreign currency bonds or shares of Indian company. RepealedRead
196D Income of Foreign Institutional Investors from securities. RepealedRead
197 Certificate for deduction at lower rate. RepealedRead
197A No deduction to be made in certain cases. RepealedRead
198 Tax deducted is income received. RepealedRead
199 Credit for tax deducted. RepealedRead
200 Duty of person deducting tax. RepealedRead
200A Processing of statements of tax deducted at source. RepealedRead
201 Consequences of failure to deduct or pay. RepealedRead
202 Deduction only one mode of recovery. RepealedRead
203 Certificate for tax deducted. RepealedRead
203A Tax deduction and collection account number. RepealedRead
203AA Furnishing of statement of tax deducted. RepealedRead
204 Meaning of ―person responsible for paying‖. RepealedRead
205 Bar against direct demand on assessee. RepealedRead
206 Persons deducting tax to furnish prescribed returns. RepealedRead
206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax. RepealedRead
206AA Requirement to furnish Permanent Account Number. RepealedRead
206B [Omitted.]. RepealedRead
206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. RepealedRead
206CA Tax collection account number. RepealedRead
206CB Processing of statements of tax collected at source. RepealedRead
206CC Requirement to furnish Permanent Account Number by collectee. RepealedRead
207 Liability for payment of advance tax. RepealedRead
208 Conditions of liability to pay advance tax. RepealedRead
209 Computation of advance tax. RepealedRead
209A [Omitted.]. RepealedRead
210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer. RepealedRead
211 Instalments of advance tax and due dates. RepealedRead
212 [Omitted.]. RepealedRead
213 [Omitted.]. RepealedRead
214 Interest payable by Government. RepealedRead
215 Interest payable by assessee. RepealedRead
216 Interest payable by assessee in case of under-estimate, etc. RepealedRead
217 Interest payable by assessee when no estimate made. RepealedRead
218 When assessee deemed to be in default. RepealedRead
219 Credit for advance tax. RepealedRead
220 When tax payable and when assessee deemed in default. RepealedRead
221 Penalty payable when tax in default. RepealedRead
222 Certificate to Tax Recovery Officer. RepealedRead
223 Tax Recovery Officer by whom recovery is to be effected. RepealedRead
224 Validity of certificate and cancellation or amendment thereof. RepealedRead
225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. RepealedRead
226 Other modes of recovery. RepealedRead
227 Recovery through State Government. RepealedRead
228 [Omitted.]. RepealedRead
228A Recovery of tax in pursuance of agreements with foreign countries. RepealedRead
229 Recovery of penalties, fine, interest and other sums. RepealedRead
230 Tax clearance certificate. RepealedRead
230A [Omitted.]. RepealedRead
231 [Omitted.]. RepealedRead
232 Recovery by suit or under other law not affected. RepealedRead
233 Omitted.. RepealedRead
234 [Omitted.]. RepealedRead
234A Interest for defaults in furnishing return of income. RepealedRead
234B Interest for defaults in payment of advance tax. RepealedRead
234C Interest for deferment of advance tax. RepealedRead
234D Interest on excess refund. RepealedRead
234E Fee for default in furnishing statements. RepealedRead
234F Fee for default in furnishing return of income. RepealedRead
235 [Omitted.]. RepealedRead
236 Relief to company in respect of dividend paid out of past taxed profits. RepealedRead
236A Relief to certain charitable institutions or funds in respect of certain dividends. RepealedRead
237 Refunds. RepealedRead
238 Person entitled to claim refund in certain special cases. RepealedRead
239 Form of claim for refund and limitation. RepealedRead
240 Refund on appeal, etc. RepealedRead
241 [Omitted.]. RepealedRead
241A Withholding of refund in certain cases. RepealedRead
242 Correctness of assessment not to be questioned RepealedRead
243 Interest on delayed refunds. RepealedRead
244 Interest on refund where no claim is needed. RepealedRead
244A Interest on refunds. RepealedRead
245 Set off of refunds against tax remaining payable. RepealedRead
245A Definitions. RepealedRead
245B Income-tax Settlement Commission. RepealedRead
245BA Jurisdiction and powers of Settlement Commission. RepealedRead
245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. RepealedRead
245BC Power of Chairman to transfer cases from one Bench to another. RepealedRead
245BD Decision to be by majority. RepealedRead
245C Application for settlement of cases. RepealedRead
245D Procedure on receipt of an application under section 245C. RepealedRead
245DD Power of Settlement Commission to order provisional attachment to protect revenue. RepealedRead
245E Power of Settlement Commission to reopen completed proceedings. RepealedRead
245F Powers and procedure of Settlement Commission. RepealedRead
245G Inspection, etc., of reports. RepealedRead
245H Power of Settlement Commission to grant immunity from prosecution and penalty. RepealedRead
245HA Abatement of proceeding before Settlement Commission. RepealedRead
245HAA Credit for tax paid in case of abatement of proceedings. RepealedRead
245-I Order of settlement to be conclusive RepealedRead
245J Recovery of sums due under order of settlement. RepealedRead
245K Bar on subsequent application for settlement. RepealedRead
245L Proceedings before Settlement Commission to be judicial proceedings. RepealedRead
245M [Omitted.]. RepealedRead
245N Definitions. RepealedRead
245-O Authority for Advance Rulings. RepealedRead
245P Vacancies, etc., not to invalidate proceedings. RepealedRead
245Q Application for advance ruling. RepealedRead
245R Procedure on receipt of application. RepealedRead
245RR Appellate authority not to proceed in certain cases. RepealedRead
245S Applicability of advance ruling. RepealedRead
245T Advance ruling to be void in certain circumstances. RepealedRead
245U Powers of the Authority. RepealedRead
245V Procedure of Authority. RepealedRead
246 Appealable orders. RepealedRead
246A Appealable orders before Commissioner (Appeals). RepealedRead
247 [Omitted.]. RepealedRead
248 Appeal by a person denying liability to deduct tax in certain cases. RepealedRead
249 Form of appeal and limitation. RepealedRead
250 Procedure in appeal. RepealedRead
251 Powers of the Commissioner (Appeals). RepealedRead
252 Appellate Tribunal. RepealedRead
252A Qualifications, terms and conditions of service of President, Vice-President and Member. RepealedRead
253 Appeals to the Appellate Tribunal. RepealedRead
254 Orders of Appellate Tribunal. RepealedRead
255 Procedure of Appellate Tribunal. RepealedRead
256 Statement of case to the High Court. RepealedRead
257 Statement of case to Supreme Court in certain cases. RepealedRead
258 Power of High Court or Supreme Court to require statement to be amended. RepealedRead
259 Case before High Court to be heard by not less than two judges. RepealedRead
260 Decision of High Court or Supreme Court on the case stated. RepealedRead
260A Appeal to High Court. RepealedRead
260B Case before High Court to be heard by not less than two Judges. RepealedRead
261 Appeal to Supreme Court. RepealedRead
262 Hearing before Supreme Court. RepealedRead
263 Revision of orders prejudicial to revenue. RepealedRead
264 Revision of other orders. RepealedRead
265 Tax to be paid notwithstanding reference, etc. RepealedRead
266 Execution for costs awarded by Supreme Court. RepealedRead
267 Amendment of assessment on appeal. RepealedRead
268 Exclusion of time taken for copy. RepealedRead
268A Filing of appeal or application for reference by income-tax authority. RepealedRead
269 Definition of ―High Court‖. RepealedRead
269A Definitions. RepealedRead
269AB Registration of certain transactions. RepealedRead
269B Competent authority. RepealedRead
269C Immovable property in respect of which proceedings for acquisition may be taken. RepealedRead
269D Preliminary notice. RepealedRead
269E Objections. RepealedRead
269F Hearing of objections. RepealedRead
269G Appeal against order for acquisition. RepealedRead
269H Appeal to High Court. RepealedRead
269I Vesting of property in Central Government. RepealedRead
269J Compensation. RepealedRead
269K Payment or deposit of compensation. RepealedRead
269L Assistance by Valuation Officers. RepealedRead
269M Powers of competent authority. RepealedRead
269N Rectification of mistakes. RepealedRead
269-O Appearance by authorised representative or registered valuer. RepealedRead
269P Statement to be furnished in respect of transfers of immovable property. RepealedRead
269Q Chapter not to apply to transfers to relatives. RepealedRead
269R Properties liable for acquisition under this Chapter not to be acquired under other laws. RepealedRead
269RR Chapter not to apply where transfer of immovable property made after a certain date. RepealedRead
269S Chapter not to extend to State of Jammu and Kashmir. RepealedRead
269SS Mode of taking or accepting certain loans, deposits and specified sum. RepealedRead
269ST Mode of undertaking transactions. RepealedRead
269T Mode of repayment of certain loans or deposits. RepealedRead
269TT Mode of repayment of Special Bearer Bonds, 1991. RepealedRead
269U Commencement of Chapter. RepealedRead
269UA Definitions. RepealedRead
269UB Appropriate authority. RepealedRead
269UC Restrictions on transfer of immovable property. RepealedRead
269UD Order by appropriate authority for purchase by Central Government of immovable property. RepealedRead
269UE Vesting of property in Central Government. RepealedRead
269UF Consideration for purchase of immovable property by Central Government. RepealedRead
269UG Payment or deposit of consideration. RepealedRead
269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration. RepealedRead
269UI Powers of the appropriate authority. RepealedRead
269UJ Rectification of mistakes. RepealedRead
269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property. RepealedRead
269UL Restrictions on registration, etc., of documents in respect of transfer of immovable property. RepealedRead
269UM Immunity to transferor against claims of transferee for transfer. RepealedRead
269UN Order of appropriate authority to be final and conclusive. RepealedRead
269UO Chapter not to apply to certain transfers. RepealedRead
269UP Chapter not to apply where transfer of immovable property effected after certain date. RepealedRead
270 [Omitted.]. RepealedRead
270A Penalty for under reporting and misreporting of income. RepealedRead
270AA Immunity from imposition of penalty, etc. RepealedRead
271 Failure to furnish returns, comply with notices, concealment of income, etc. RepealedRead
271A Failure to keep, maintain or retain books of account, documents, etc. RepealedRead
271AA Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions. RepealedRead
271AAA Penalty where search has been initiated. RepealedRead
271AAB Penalty where search has been initiated. RepealedRead
271AAC Penalty in respect of certain income. RepealedRead
271B Failure to get accounts audited. RepealedRead
271BA Penalty for failure to furnish report under section 92E. RepealedRead
271BB Failure to subscribe to the eligible issue of capital. RepealedRead
271C Penalty for failure to deduct tax at source. RepealedRead
271CA Penalty for failure to collect tax at source. RepealedRead
271D Penalty for failure to comply with the provisions of section 269SS. RepealedRead
271DA Penalty for failiure to comply with provisions of section 269ST. RepealedRead
271E Penalty for failure to comply with the provisions of section 269T. RepealedRead
271F Penalty for failure to furnish return of income. RepealedRead
271FA Penalty for failure to furnish statement of financial transaction or reportable income. RepealedRead
271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account RepealedRead
271FAB Penalty for failure to furnishing statement or information or document by an eligible investment fund. RepealedRead
271FB Penalty for failure to furnish return of fringe benefits. RepealedRead
271G Penalty for failure to furnish information or document under section 92D. RepealedRead
271GA Penalty for failure to furnish information or document under section 285A. RepealedRead
271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286. RepealedRead
271H Penalty for failure to furnish statements, etc. RepealedRead
271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195. RepealedRead
271J Penalty for furnishing incorrect information in reports or certificates. RepealedRead
272 [Omitted.]. RepealedRead
272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. RepealedRead
272AA Penalty for failure to comply with the provisions of section 133B. RepealedRead
272B Penalty for failure to comply with the provisions of section 139A. RepealedRead
272BB Penalty for failure to comply with the provisions of section 203A. RepealedRead
272BBB Penalty for failure to comply with the provisions of section 206CA. RepealedRead
273 False estimate of, or failure to pay, advance tax. RepealedRead
273A Power to reduce or waive penalty, etc., in certain cases. RepealedRead
273AA Power of Principal Commissioner or Commissioner to grant immunity from penalty. RepealedRead
273B Penalty not to be imposed in certain cases. RepealedRead
274 Procedure. RepealedRead
275 Bar of limitation for imposing penalties. RepealedRead
275A Contravention of order made under sub-section (3) of section 132. RepealedRead
275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. RepealedRead
276 Removal, concealment, transfer or delivery of property to thwart tax recovery. RepealedRead
276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178. RepealedRead
276AA [Omitted.]. RepealedRead
276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL. RepealedRead
276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B. RepealedRead
276BB Failure to pay the tax collected at source. RepealedRead
276C Wilful attempt to evade tax, etc. RepealedRead
276CC Failure to furnish returns of income. RepealedRead
276CCC Failure to furnish return of income in search cases. RepealedRead
276D Failure to produce accounts and documents. RepealedRead
276DD [Omitted.]. RepealedRead
276E [Omitted.]. RepealedRead
277 False statement in verification, etc. RepealedRead
277A Falsification of books of account or document, etc. RepealedRead
278 Abetment of false return, etc. RepealedRead
278A Punishment for second and subsequent offences. RepealedRead
278AA Punishment not to be imposed in certain cases. RepealedRead
278AB Power of Principal Commissioner or Commissioner to grant immunity from prosecution. RepealedRead
278B Offences by companies. RepealedRead
278C Offences by Hindu undivided families. RepealedRead
278D Presumption as to assets, books of account, etc., in certain cases. RepealedRead
278E Presumption as to culpable mental state. RepealedRead
279 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. RepealedRead
279A Certain offences to be non-cognizable. RepealedRead
279B Proof of entries in records or documents. RepealedRead
280 Disclosure of particulars by public servants. RepealedRead
280A Special Courts. RepealedRead
280B Offences triable by Special Court. RepealedRead
280C Trial of offences as summons case. RepealedRead
280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court. RepealedRead
280E [Omitted.]. RepealedRead
280F [Omitted.]. RepealedRead
280G [Omitted.]. RepealedRead
280H [Omitted.]. RepealedRead
280J [Omitted.]. RepealedRead
280K [Omitted.]. RepealedRead
280L [Omitted.]. RepealedRead
280M [Omitted.]. RepealedRead
280N [Omitted.]. RepealedRead
280P [Omitted.]. RepealedRead
280Q [Omitted.]. RepealedRead
280R [Omitted.]. RepealedRead
280S [Omitted.]. RepealedRead
280T [Omitted.]. RepealedRead
280U [Omitted.]. RepealedRead
280V [Omitted.]. RepealedRead
280W [Omitted.]. RepealedRead
280X [Omitted.]. RepealedRead
280Y [Omitted.]. RepealedRead
280Z [Omitted.]. RepealedRead
280ZA [Omitted.]. RepealedRead
280ZB [Omitted.]. RepealedRead
280ZC [Omitted.]. RepealedRead
280ZD [Omitted.]. RepealedRead
280ZE [Omitted.]. RepealedRead
281 Certain transfers to be void. RepealedRead
281A [Repealed.]. RepealedRead
281B Provisional attachment to protect revenue in certain cases. RepealedRead
282 Service of notice generally. RepealedRead
282A Authentication of notices and other documents. RepealedRead
282B [Omitted.]. RepealedRead
283 Service of notice when family is disrupted or firm, etc., is dissolved. RepealedRead
284 Service of notice in the case of discontinued business. RepealedRead
285 Submission of statement by a non-resident having liaison office. RepealedRead
285A Furnishing of information or documents by an Indian concern in certain cases. RepealedRead
285B Submission of statements by producers of cinematograph films. RepealedRead
285BA Obligation to furnish statement of financial transaction or reportable account. RepealedRead
286 Furnishing of report in respect of international group. RepealedRead
287 Publication of information respecting assessees in certain cases. RepealedRead
287A Appearance by registered valuer in certain matters. RepealedRead
288 Appearance by authorised representative. RepealedRead
288A Rounding off of income. RepealedRead
288B Rounding off amount payable and refund due. RepealedRead
289 Receipt to be given. RepealedRead
290 Indemnity. RepealedRead
291 Power to tender immunity from prosecution. RepealedRead
292 Cognizance of offences. RepealedRead
292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. RepealedRead
292B Return of income, etc., not to be invalid on certain grounds. RepealedRead
292BB Notice deemed to be valid in certain circumstances. RepealedRead
292C Presumption as to assets, books of account, etc. RepealedRead
292CC Authorisation and assessment in case of search or requisition. RepealedRead
293 Bar of suits in civil courts. RepealedRead
293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils. RepealedRead
293B Power of Central Government or Board to condone delays in obtaining approval. RepealedRead
293C Power to withdraw approval. RepealedRead
294 Act to have effect pending legislative provision for charge of tax. RepealedRead
294A Power to make exemption, etc., in relation to certain Union territories. RepealedRead
295 Power to make rules. RepealedRead
296 Rules and certain notifications to be placed before Parliament. RepealedRead
297 Repeals and savings. RepealedRead
298 Power to remove difficulties. RepealedRead
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