| 1 |
Short title, extent and commencement. | Read |
| 2 |
Definitions. | Read |
| 3 |
Definition of “tax year”. | Read |
| 4 |
Charge of Income-tax. | Read |
| 5 |
Scope of total income. | Read |
| 6 |
Residence in India. | Read |
| 7 |
Income deemed to be received and dividend deemed to be income in a tax year. | Read |
| 8 |
Income on receipt of capital asset or stock-in-trade by specified person from specified entity. | Read |
| 9 |
Income deemed to accrue or arise in India. | Read |
| 10 |
Apportionment of income between spouses governed by Portuguese Civil Code. | Read |
| 11 |
Incomes not included in total income. | Read |
| 12 |
Incomes not included in total income of political parties and electoral trusts. | Read |
| 13 |
Heads of income. | Read |
| 14 |
Income not forming part of total income and expenditure in relation to such income. | Read |
| 15 |
Salaries. | Read |
| 16 |
Income from salary. | Read |
| 17 |
Perquisite. | Read |
| 18 |
Profits in lieu of salary. | Read |
| 19 |
Deductions from salaries. | Read |
| 20 |
Income from house property. | Read |
| 21 |
Determination of annual value. | Read |
| 22 |
Deductions from income from house property. | Read |
| 23 |
Arrears of rent and unrealised rent received subsequently. | Read |
| 24 |
Property owned by co-owners. | Read |
| 25 |
Interpretation. | Read |
| 26 |
Income under head “Profits and gains of business or profession”. | Read |
| 27 |
Manner of computing profits and gains of business or profession. | Read |
| 28 |
Rent, rates, taxes, repairs and insurance. | Read |
| 29 |
Deductions related to employee welfare. | Read |
| 30 |
Deduction on certain premium. | Read |
| 31 |
Deduction for bad debt and provision for bad and doubtful debt. | Read |
| 32 |
Other deductions. | Read |
| 33 |
Deduction for depreciation. | Read |
| 34 |
General conditions for allowable deductions. | Read |
| 35 |
Amounts not deductible in certain circumstances. | Read |
| 36 |
Expenses or payments not deductible in certain circumstances. | Read |
| 37 |
Certain deductions allowed on actual payment basis only. | Read |
| 38 |
Certain sums deemed as profits and gains of business or profession. | Read |
| 39 |
Computation of actual cost. | Read |
| 40 |
Special provision for computation of cost of acquisition of certain assets. | Read |
| 41 |
Written down value of depreciable asset. | Read |
| 42 |
Capitalising impact of foreign exchange fluctuation. | Read |
| 43 |
Taxation of foreign exchange fluctuation. | Read |
| 44 |
Amortisation of certain preliminary expenses. | Read |
| 45 |
Expenditure on scientific research. | Read |
| 46 |
Capital expenditure of specified business. | Read |
| 47 |
Expenditure on agricultural extension project and skill development project. | Read |
| 48 |
Tea development account, coffee development account and rubber development account. | Read |
| 49 |
Site Restoration Fund. | Read |
| 50 |
Special provision in case of trade, profession or similar association. | Read |
| 51 |
Amortisation of expenditure for prospecting certain minerals. | Read |
| 52 |
Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. | Read |
| 53 |
Full value of consideration for transfer of assets other than capital assets in certain cases. | Read |
| 54 |
Business of prospecting for mineral oils. | Read |
| 55 |
Insurance business. | Read |
| 56 |
Special provision in case of interest income of specified financial institutions. | Read |
| 57 |
Revenue recognition for construction and service contracts. | Read |
| 58 |
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents. | Read |
| 59 |
Computation of royalty and fee for technical services in hands of nonresidents. | Read |
| 60 |
Deduction of head office expenditure in case of non-residents. | Read |
| 61 |
Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents. | Read |
| 62 |
Maintenance of books of account. | Read |
| 63 |
Tax audit. | Read |
| 64 |
Special provision for computing deductions in case of business reorganisation of co-operative banks. | Read |
| 65 |
Interpretation for purposes of section 64. | Read |
| 66 |
Interpretation. | Read |
| 67 |
Capital gains. | Read |
| 68 |
Capital gains on distribution of assets by companies in liquidation. | Read |
| 69 |
Capital gains on purchase by company of its own shares or other specified securities. | Read |
| 70 |
Transactions not regarded as transfer. | Read |
| 71 |
Withdrawal of exemption in certain cases. | Read |
| 72 |
Mode of computation of capital gains. | Read |
| 73 |
Cost with reference to certain modes of acquisition. | Read |
| 74 |
Special provision for computation of capital gains in case of depreciable assets. | Read |
| 75 |
Special provision for cost of acquisition in case of depreciable asset. | Read |
| 76 |
Special provision for computation of capital gains in case of Market Linked Debenture. | Read |
| 77 |
Special provision for computation of capital gains in case of slump sale. | Read |
| 78 |
Special provision for full value of consideration in certain cases. | Read |
| 79 |
Special provision for full value of consideration for transfer of share other than quoted share. | Read |
| 80 |
Fair market value deemed to be full value of consideration in certain cases. | Read |
| 81 |
Advance money received. | Read |
| 82 |
Profit on sale of property used for residence. | Read |
| 83 |
Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases. | Read |
| 84 |
Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases. | Read |
| 85 |
Capital gains not to be charged on investment in certain bonds. | Read |
| 86 |
Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house. | Read |
| 87 |
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. | Read |
| 88 |
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. | Read |
| 89 |
Extension of time for acquiring new asset or depositing or investing amount of capital gains. | Read |
| 90 |
Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”. | Read |
| 91 |
Reference to Valuation Officer. | Read |
| 92 |
Income from other sources. | Read |
| 93 |
Deductions. | Read |
| 94 |
Amounts not deductible. | Read |
| 95 |
Profits chargeable to tax. | Read |
| 96 |
Transfer of income without transfer of assets. | Read |
| 97 |
Chargeability of income in transfer of assets. | Read |
| 98 |
“Transfer” and “revocable transfer” defined. | Read |
| 99 |
Income of individual to include income of spouse, minor child, etc. | Read |
| 100 |
Liability of person in respect of income included in income of another person. | Read |
| 101 |
Total income. | Read |
| 102 |
Unexplained credits. | Read |
| 103 |
Unexplained investment. | Read |
| 104 |
Unexplained asset. | Read |
| 105 |
Unexplained expenditure. | Read |
| 106 |
Amount borrowed or repaid through negotiable instrument, hundi, etc. | Read |
| 107 |
Charge of tax. | Read |
| 108 |
Set off of losses under same head of income. | Read |
| 109 |
Set off of losses under any other head of income. | Read |
| 110 |
Carry forward and set off of loss from house property. | Read |
| 111 |
Carry forward and set off of loss from Capital gains. | Read |
| 112 |
Carry forward and set off of business loss. | Read |
| 113 |
Set off and carry forward of losses computed in respect of speculation business. | Read |
| 114 |
Set off and carry forward of losses computed in respect of specified business. | Read |
| 115 |
Set off and carry forward of losses from specified activity. | Read |
| 116 |
Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. | Read |
| 117 |
Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases. | Read |
| 118 |
Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks. | Read |
| 119 |
Carry forward and set off of losses not permissible in certain cases. | Read |
| 120 |
No set off of losses against undisclosed income consequent to search, requisition and survey. | Read |
| 121 |
Submission of return for losses. | Read |
| 122 |
Deductions to be made in computing total income. | Read |
| 123 |
Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. | Read |
| 124 |
Deduction in respect of employer and assessee contribution to pension scheme of Central Government. | Read |
| 125 |
Deduction in respect of contribution to Agnipath Scheme. | Read |
| 126 |
Deduction in respect of health insurance premia. | Read |
| 127 |
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. | Read |
| 128 |
Deduction in respect of medical treatment, etc. | Read |
| 129 |
Deduction in respect of interest on loan taken for higher education. | Read |
| 130 |
Deduction in respect of interest on loan taken for residential house property. | Read |
| 131 |
Deduction in respect of interest on loan taken for certain house property. | Read |
| 132 |
Deduction in respect of purchase of electric vehicle. | Read |
| 133 |
Deduction in respect of donations to certain funds, charitable institutions, etc. | Read |
| 134 |
Deductions in respect of rents paid. | Read |
| 135 |
Deduction in respect of certain donations for scientific research or rural development. | Read |
| 136 |
Deduction in respect of contributions given by companies to political parties. | Read |
| 137 |
Deduction in respect of contributions given by any person to political parties. | Read |
| 138 |
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. | Read |
| 139 |
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. | Read |
| 140 |
Special provision in respect of specified business. | Read |
| 141 |
Deduction in respect of profits and gains from certain industrial under-takings. | Read |
| 142 |
Deductions in respect of profits and gains from housing projects. | Read |
| 143 |
Special provisions in respect of certain undertakings in North-Eastern States. | Read |
| 144 |
Special provisions in respect of newly established Units in Special Economic Zones. | Read |
| 145 |
Deduction for businesses engaged in collecting and processing of bio-de gradable waste. | Read |
| 146 |
Deduction in respect of additional employee cost. | Read |
| 147 |
Deductions for income of Offshore Banking Units and Units of International Financial Services Centre. | Read |
| 148 |
Deduction in respect of certain inter-corporate dividends. | Read |
| 149 |
Deduction in respect of income of co-operative societies. | Read |
| 150 |
Deduction in respect of income of federal co-operative. | Read |
| 151 |
Deduction in respect of royalty income, etc., of authors of certain books other than text-books. | Read |
| 152 |
Deduction in respect of royalty on patents. | Read |
| 153 |
Deduction for interest on deposits. | Read |
| 154 |
Deduction in case of a person with disability. | Read |
| 155 |
Rebate to be allowed in computing income-tax. | Read |
| 156 |
Rebate of income-tax in case of certain individuals. | Read |
| 157 |
Relief when salary, etc., is paid in arrears or in advance. | Read |
| 158 |
Relief from taxation in income from retirement benefit account maintained in a notified country. | Read |
| 159 |
Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief. | Read |
| 160 |
Countries with which no agreement exists. | Read |
| 161 |
Computation of income from international transaction and specified domestic transaction having regard to arm’s length price. | Read |
| 162 |
Meaning of associated enterprise. | Read |
| 163 |
Meaning of international transaction. | Read |
| 164 |
Meaning of specified domestic transaction. | Read |
| 165 |
Determination of arm’s length price. | Read |
| 166 |
Reference to Transfer Pricing Officer. | Read |
| 167 |
Power of Board to make safe harbour rules. | Read |
| 168 |
Advance pricing agreement. | Read |
| 169 |
Effect to advance pricing agreement. | Read |
| 170 |
Secondary adjustment in certain cases. | Read |
| 171 |
Maintenance, keeping and furnishing of information and document by certain persons. | Read |
| 172 |
Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. | Read |
| 173 |
Definitions of certain terms relevant to determination of arm’s length price, etc. | Read |
| 174 |
Avoidance of income-tax by transactions resulting in transfer of income to non-residents. | Read |
| 175 |
Avoidance of tax by certain transactions in securities. | Read |
| 176 |
Special measures in respect of transactions with persons located in notified jurisdictional area. | Read |
| 177 |
Limitation on interest deduction in certain cases. | Read |
| 178 |
Applicability of General Anti-Avoidance Rule. | Read |
| 179 |
Impermissible avoidance arrangement. | Read |
| 180 |
Arrangement to lack commercial substance. | Read |
| 181 |
Consequences of impermissible avoidance arrangement. | Read |
| 182 |
Treatment of connected person and accommodating party. | Read |
| 183 |
Application of this Chapter. | Read |
| 184 |
Interpretation. | Read |
| 185 |
Mode of taking or accepting certain loans, deposits and specified sum. | Read |
| 186 |
Mode of undertaking transactions. | Read |
| 187 |
Acceptance of payment through prescribed electronic modes. | Read |
| 188 |
Mode of repayment of certain loans or deposits or specified advances. | Read |
| 189 |
Interpretation. | Read |
| 190 |
Determination of tax where total income includes income on which no tax is payable. | Read |
| 191 |
Tax on accumulated balance of recognised provident fund. | Read |
| 192 |
Tax in case of block assessment of search cases. | Read |
| 193 |
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. | Read |
| 194 |
Tax on certain incomes. | Read |
| 195 |
Tax on income referred to in sections 102 to 106. | Read |
| 196 |
Tax on short-term capital gains in certain cases. | Read |
| 197 |
Tax on long-term capital gains. | Read |
| 198 |
Tax on long-term capital gains in certain cases. | Read |
| 199 |
Tax on income of certain manufacturing domestic companies. | Read |
| 200 |
Tax on income of certain domestic companies. | Read |
| 201 |
Tax on income of new manufacturing domestic companies. | Read |
| 202 |
New tax regime for individuals, Hindu undivided family and others. | Read |
| 203 |
Tax on income of certain resident co-operative societies. | Read |
| 204 |
Tax on income of certain new manufacturing co-operative societies. | Read |
| 205 |
Conditions for tax on income of certain companies and co-operative societies. | Read |
| 206 |
Special provision for minimum alternate tax and alternate minimum tax | Read |
| 207 |
Tax on dividends, royalty and fees for technical service in case of foreign companies. | Read |
| 208 |
Tax on income from units purchased in foreign currency or capital gains arising from their transfer. | Read |
| 209 |
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. | Read |
| 210 |
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. | Read |
| 211 |
Tax on non-resident sportsmen or sports associations. | Read |
| 212 |
Interpretation. | Read |
| 213 |
Special provision for computation of total income of non-residents. | Read |
| 214 |
Tax on investment income and long-term capital gains. | Read |
| 215 |
Capital gains on transfer of foreign exchange assets not to be charged in certain cases. | Read |
| 216 |
Return of income not to be furnished in certain cases. | Read |
| 217 |
Application of benefits under sections 212 to 216. | Read |
| 218 |
Tax on business income of Offshore Banking Units or International Financial Services Centre unit. | Read |
| 219 |
Conversion of an Indian branch of foreign company into subsidiary Indian company. | Read |
| 220 |
Foreign company said to be resident in India. | Read |
| 221 |
Tax on income from securitisation trusts. | Read |
| 222 |
Tax on income in case of venture capital undertakings. | Read |
| 223 |
Tax on income of unit holder and business trust. | Read |
| 224 |
Tax on income of investment fund and its unit holders. | Read |
| 225 |
Income from business of operating qualifying ships. | Read |
| 226 |
Tonnage tax scheme. | Read |
| 227 |
Computation of tonnage income. | Read |
| 228 |
Relevant shipping income and exclusion from book profit. | Read |
| 229 |
Depreciation and gains relating to tonnage tax assets. | Read |
| 230 |
Exclusion of deduction, loss, set off, etc. | Read |
| 231 |
Method of opting of tonnage tax scheme and validity. | Read |
| 232 |
Certain conditions for applicability of tonnage tax scheme. | Read |
| 233 |
Amalgamation and demerger. | Read |
| 234 |
Avoidance of tax and exclusion from tonnage tax scheme. | Read |
| 235 |
Interpretation. | Read |
| 236 |
Income-tax authorities. | Read |
| 237 |
Appointment of income-tax authorities. | Read |
| 238 |
Control of income-tax authorities. | Read |
| 239 |
Instructions to subordinate authorities. | Read |
| 240 |
Taxpayer’s Charter. | Read |
| 241 |
Jurisdiction of income-tax authorities. | Read |
| 242 |
Jurisdiction of Assessing Officers. | Read |
| 243 |
Power to transfer cases. | Read |
| 244 |
Change of incumbent of an office. | Read |
| 245 |
Faceless jurisdiction of income-tax authorities. | Read |
| 246 |
Power regarding discovery, production of evidence, etc. | Read |
| 247 |
Search and seizure. | Read |
| 248 |
Powers to requisition. | Read |
| 249 |
Reasons not to be disclosed. | Read |
| 250 |
Application of seized or requisitioned assets. | Read |
| 251 |
Copying, extraction, retention and release of books of account and documents seized or requisitioned. | Read |
| 252 |
Power to call for information. | Read |
| 253 |
Powers of survey. | Read |
| 254 |
Power to collect certain information. | Read |
| 255 |
Power to inspect registers of companies. | Read |
| 256 |
Power of certain income-tax authorities. | Read |
| 257 |
Proceedings before income-tax authorities to be judicial proceedings. | Read |
| 258 |
Disclosure of information relating to assessees. | Read |
| 259 |
Power to call for information by prescribed income-tax authority. | Read |
| 260 |
Faceless collection of information. | Read |
| 261 |
Interpretation. | Read |
| 262 |
Permanent Account Number. | Read |
| 263 |
Return of income. | Read |
| 264 |
Scheme for submission of returns through tax return preparers. | Read |
| 265 |
Return by whom to be verified. | Read |
| 266 |
Self-assessment. | Read |
| 267 |
Tax on updated return. | Read |
| 268 |
Inquiry before assessment. | Read |
| 269 |
Estimation of value of assets by Valuation Officer. | Read |
| 270 |
Assessment. | Read |
| 271 |
Best judgment assessment. | Read |
| 272 |
Power of Joint Commissioner to issue directions in certain cases. | Read |
| 273 |
Faceless Assessment. | Read |
| 274 |
Reference to Principal Commissioner or Commissioner in certain cases. | Read |
| 275 |
Reference to Dispute Resolution Panel. | Read |
| 276 |
Method of accounting. | Read |
| 277 |
Method of accounting in certain cases. | Read |
| 278 |
Taxability of certain income. | Read |
| 279 |
Income escaping assessment. | Read |
| 280 |
Issue of notice where income has escaped assessment. | Read |
| 281 |
Procedure before issuance of notice under section 280. | Read |
| 282 |
Time limit for notices under sections 280 and 281. | Read |
| 283 |
Provision for cases where assessment is in pursuance of an order on appeal, etc. | Read |
| 284 |
Sanction for issue of notice. | Read |
| 285 |
Other provisions. | Read |
| 286 |
Time limit for completion of assessment, reassessment and recomputation. | Read |
| 287 |
Rectification of mistake. | Read |
| 288 |
Other amendments. | Read |
| 289 |
Notice of demand. | Read |
| 290 |
Modification and revision of notice in certain cases. | Read |
| 291 |
Intimation of loss. | Read |
| 292 |
Assessment of total undisclosed income as a result of search. | Read |
| 293 |
Computation of total undisclosed income of block period. | Read |
| 294 |
Procedure for block assessment. | Read |
| 295 |
Undisclosed income of any other person. | Read |
| 296 |
Time-limit for completion of block assessment. | Read |
| 297 |
Certain interests and penalties not to be levied or imposed. | Read |
| 298 |
Levy of interest and penalty in certain cases. | Read |
| 299 |
Authority competent to make assessment of block period. | Read |
| 300 |
Application of other provisions of Act. | Read |
| 301 |
Interpretation. | Read |
| 302 |
Legal representative. | Read |
| 303 |
Representative assessee. | Read |
| 304 |
Liability of representative assessee. | Read |
| 305 |
Right of representative assessee to recover tax paid. | Read |
| 306 |
Who may be regarded as agent. | Read |
| 307 |
Charge of tax where share of beneficiaries unknown. | Read |
| 308 |
Charge of tax in case of oral trust. | Read |
| 309 |
Method of computing a member’s share in income of association of persons or body of individuals. | Read |
| 310 |
Share of member of association of persons or body of individuals in income of association or body. | Read |
| 311 |
Charge of tax where shares of members in association of persons or body of individuals unknown, etc. | Read |
| 312 |
Executor. | Read |
| 313 |
Succession to business or profession otherwise than on death. | Read |
| 314 |
Effect of order of tribunal or court in respect of business reorganisation. | Read |
| 315 |
Assessment after partition of Hindu undivided family. | Read |
| 316 |
Shipping business of non-residents. | Read |
| 317 |
Assessment of persons leaving India. | Read |
| 318 |
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. | Read |
| 319 |
Assessment of persons likely to transfer property to avoid tax. | Read |
| 320 |
Discontinued business. | Read |
| 321 |
Association dissolved or business discontinued. | Read |
| 322 |
Company in liquidation. | Read |
| 323 |
Liability of directors of private company. | Read |
| 324 |
Charge of tax in case of a firm. | Read |
| 325 |
Assessment as a firm. | Read |
| 326 |
Assessment when section 325 not complied with. | Read |
| 327 |
Change in constitution of a firm. | Read |
| 328 |
Succession of one firm by another firm. | Read |
| 329 |
Joint and several liability of partners for tax payable by firm. | Read |
| 330 |
Firm dissolved or business discontinued. | Read |
| 331 |
Liability of partners of limited liability partnership in liquidation. | Read |
| 332 |
Application for registration. | Read |
| 333 |
Switching over of regimes. | Read |
| 334 |
Tax on income of registered non-profit organisation. | Read |
| 335 |
Regular income. | Read |
| 336 |
Taxable regular income. | Read |
| 337 |
Specified income. | Read |
| 338 |
Income not to be included in regular income. | Read |
| 339 |
Corpus donation. | Read |
| 340 |
Deemed corpus donation. | Read |
| 341 |
Application of income. | Read |
| 342 |
Accumulated income. | Read |
| 343 |
Deemed accumulated income. | Read |
| 344 |
Business undertaking held as property. | Read |
| 345 |
Restriction on commercial activities by a registered non-profit organisation. | Read |
| 346 |
Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility. | Read |
| 347 |
Books of account. | Read |
| 348 |
Audit. | Read |
| 349 |
Return of income. | Read |
| 350 |
Permitted modes of investment. | Read |
| 351 |
Specified violation. | Read |
| 352 |
Tax on accreted income. | Read |
| 353 |
Other violations. | Read |
| 354 |
Application for approval for purpose of section 133(1)(b)(ii). | Read |
| 354A |
Merger of registered non-profit organisation in certain cases. | Read |
| 355 |
Interpretation. | Read |
| 356 |
Appealable orders before Joint Commissioner (Appeals). | Read |
| 357 |
Appealable orders before Commissioner (Appeals). | Read |
| 358 |
Form of appeal and limitation. | Read |
| 359 |
Procedure in appeal. | Read |
| 360 |
Powers of Joint Commissioner (Appeals) or Commissioner (Appeals). | Read |
| 361 |
Appellate Tribunal. | Read |
| 362 |
Appeals to Appellate Tribunal. | Read |
| 363 |
Orders of Appellate Tribunal. | Read |
| 364 |
Procedure of Appellate Tribunal. | Read |
| 365 |
Appeal to High Court. | Read |
| 366 |
Case before High Court to be heard by not less than two Judges. | Read |
| 367 |
Appeal to Supreme Court. | Read |
| 368 |
Hearing before Supreme Court. | Read |
| 369 |
Tax to be paid irrespective of appeal, etc. | Read |
| 370 |
Execution for costs awarded by Supreme Court. | Read |
| 371 |
Amendment of assessment on appeal. | Read |
| 372 |
Exclusion of time taken for copy. | Read |
| 373 |
Filing of appeal by income-tax authority. | Read |
| 374 |
Interpretation of “High Court”. | Read |
| 375 |
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. | Read |
| 376 |
Procedure where an identical question of law is pending before High Courts or Supreme Court. | Read |
| 377 |
Revision of orders prejudicial to revenue. | Read |
| 378 |
Revision of other orders. | Read |
| 379 |
Dispute Resolution Committee. | Read |
| 380 |
Interpretation. | Read |
| 381 |
Board for Advance Rulings. | Read |
| 382 |
Vacancies, etc., not to invalidate proceedings. | Read |
| 383 |
Application for advance ruling. | Read |
| 384 |
Procedure on receipt of application. | Read |
| 385 |
Appellate authority not to proceed in certain cases. | Read |
| 386 |
Advance ruling to be void in certain circumstances. | Read |
| 387 |
Powers of the Board for Advance Rulings. | Read |
| 388 |
Procedure of Board for Advance Rulings. | Read |
| 389 |
Appeal. | Read |
| 390 |
Deduction or collection at source and advance payment. | Read |
| 391 |
Direct payment. | Read |
| 392 |
Salary and accumulated balance due to an employee. | Read |
| 393 |
Tax to be deducted at source. | Read |
| 394 |
Collection of tax at source. | Read |
| 395 |
Certificates. | Read |
| 396 |
Tax deducted is income received. | Read |
| 397 |
Compliance and reporting. | Read |
| 398 |
Consequences of failure to deduct or pay or, collect or pay. | Read |
| 399 |
Processing. | Read |
| 400 |
Power of Central Government to relax provisions of this Chapter. | Read |
| 401 |
Bar against direct demand on assessee. | Read |
| 402 |
Interpretation. | Read |
| 403 |
Liability for payment of advance tax. | Read |
| 404 |
Conditions of liability to pay advance tax. | Read |
| 405 |
Computation of advance tax. | Read |
| 406 |
Payment of advance tax by assessee on his own accord. | Read |
| 407 |
Payment of advance tax by assessee in pursuance of order of Assessing Officer. | Read |
| 408 |
Instalments of advance tax and due dates. | Read |
| 409 |
When assessee is deemed to be in default. | Read |
| 410 |
Credit for advance tax. | Read |
| 411 |
When tax payable and when assessee deemed in default. | Read |
| 412 |
Penalty payable when tax in default. | Read |
| 413 |
Certificate by Tax Recovery Officer and validity thereof. | Read |
| 414 |
Tax Recovery Officer by whom recovery is to be effected. | Read |
| 415 |
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. | Read |
| 416 |
Other modes of recovery. | Read |
| 417 |
Recovery through State Government. | Read |
| 418 |
Recovery of tax in pursuance of agreements with foreign countries. | Read |
| 419 |
Recovery of penalties, fine, interest and other sums. | Read |
| 420 |
Tax clearance certificate. | Read |
| 421 |
Recovery by suit or under other law not affected. | Read |
| 422 |
Recovery of tax arrear in respect of non-resident from his assets. | Read |
| 423 |
Interest for defaults in furnishing return of income. | Read |
| 424 |
Interest for defaults in payment of advance tax. | Read |
| 425 |
Interest for deferment of advance tax. | Read |
| 426 |
Interest on excess refund. | Read |
| 427 |
Fee for default in furnishing statements. | Read |
| 428 |
Fee for default in furnishing return of income, audited accounts and reports. | Read |
| 429 |
Fee for default relating to statement or certificate. | Read |
| 430 |
Fee for default relating to intimation of Aadhaar number. | Read |
| 431 |
Refunds. | Read |
| 432 |
Person entitled to claim refund in certain special cases. | Read |
| 433 |
Form of claim for refund and limitation. | Read |
| 434 |
Refund for denying liability to deduct tax in certain cases. | Read |
| 435 |
Refund on appeal, etc. | Read |
| 436 |
Correctness of assessment not to be questioned. | Read |
| 437 |
Interest on refunds. | Read |
| 438 |
Set off and withholding of refunds in certain cases. | Read |
| 439 |
Penalty for under-reporting and misreporting of income. | Read |
| 440 |
Waiver of penalty and immunity from prosecution. | Read |
| 441 |
Failure to keep, maintain or retain books of account, documents, etc. | Read |
| 442 |
Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions. | Read |
| 443 |
Penalty in respect of certain income. | Read |
| 444 |
Penalty for false entry, etc., in books of account. | Read |
| 445 |
Benefits to related persons. | Read |
| 446 |
Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset. | Read |
| 447 |
Penalty for failure to furnish report under section 172. | Read |
| 448 |
Penalty for failure to deduct tax at source. | Read |
| 449 |
Penalty for failure to collect tax at source. | Read |
| 450 |
Penalty for failure to comply with provisions of section 185. | Read |
| 451 |
Penalty for failure to comply with provisions of section 186. | Read |
| 452 |
Penalty for failure to comply with provisions of section 187. | Read |
| 453 |
Penalty for failure to comply with provisions of section 188. | Read |
| 454 |
Penalty for failure to furnish statement of financial transaction or reportable account after a notice. | Read |
| 455 |
Penalty for furnishing inaccurate statement of financial transaction or reportable account. | Read |
| 456 |
Penalty for failure to furnish statement or information or document by an eligible investment fund. | Read |
| 457 |
Penalty for failure to furnish information or document under section 171. | Read |
| 458 |
Penalty for failure to furnish information or document under section 506. | Read |
| 459 |
Penalty for failure to furnish report or for furnishing inaccurate report under section 511. | Read |
| 460 |
Penalty for failure to submit statement under section 505. | Read |
| 461 |
Penalty for failure to furnish statements, etc. | Read |
| 462 |
Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d). | Read |
| 463 |
Penalty for furnishing incorrect information in reports or certificates. | Read |
| 464 |
Penalty for failure to furnish statements, etc. | Read |
| 465 |
Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. | Read |
| 466 |
Penalty for failure to comply with the provisions of section 254. | Read |
| 467 |
Penalty for failure to comply with the provisions of [sections 262 and 397]. | Read |
| 468 |
Penalty for failure to comply with the provisions of section 397. | Read |
| 469 |
Power to reduce or waive penalty, etc., in certain cases. | Read |
| 470 |
Penalty not to be imposed in certain cases. | Read |
| 471 |
Procedure. | Read |
| 472 |
Bar of limitation for imposing penalties. | Read |
| 473 |
Contravention of order made during search action. | Read |
| 474 |
Failure to afford facility for inspection of books of account during search. | Read |
| 475 |
Removal, concealment, transfer or delivery of property to prevent tax recovery. | Read |
| 476 |
Failure to pay tax to credit of Central Government under Chapter XIX-B. | Read |
| 477 |
Failure to pay tax collected at source. | Read |
| 478 |
Wilful attempt to evade tax, etc. | Read |
| 479 |
Failure to furnish returns of income. | Read |
| 480 |
Failure to furnish return of income setting forth undisclosed income. | Read |
| 481 |
Failure to comply with a direction of special audit or valuation. | Read |
| 482 |
False statement in verification, etc. | Read |
| 483 |
Falsification of books of account or document, etc. | Read |
| 484 |
Abetment of false return, etc. | Read |
| 485 |
Punishment for second and subsequent offences. | Read |
| 486 |
Punishment not to be imposed in certain cases. | Read |
| 487 |
Offences by companies. | Read |
| 488 |
Offences by Hindu undivided family. | Read |
| 489 |
Presumption as to assets, books of account, etc., in certain cases. | Read |
| 490 |
Presumption as to culpable mental state. | Read |
| 491 |
Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. | Read |
| 492 |
Certain offences to be non-cognizable. | Read |
| 493 |
Proof of entries in records or documents. | Read |
| 494 |
Disclosure of particulars by public servants. | Read |
| 495 |
Special Courts. | Read |
| 496 |
Offences triable by Special Court. | Read |
| 497 |
Trial of offences as summons case. | Read |
| 498 |
Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court. | Read |
| 499 |
Certain transfers to be void. | Read |
| 500 |
Provisional attachment to protect revenue in certain cases. | Read |
| 501 |
Service of notice, generally. | Read |
| 502 |
Authentication of notices and other documents. | Read |
| 503 |
Service of notice when family is disrupted or firm etc., is dissolved. | Read |
| 504 |
Service of notice in case of discontinued business. | Read |
| 505 |
Submission of statement by a non-resident having liaison office. | Read |
| 506 |
Furnishing of information or documents by an Indian concern in certain cases. | Read |
| 507 |
Submission of statements by producers of cinematograph films or persons engaged in specified activity. | Read |
| 508 |
Obligation to furnish statement of financial transaction or reportable account. | Read |
| 509 |
Obligation to furnish information on transaction of crypto-asset. | Read |
| 510 |
Annual information statement. | Read |
| 511 |
Furnishing of report in respect of international group. | Read |
| 512 |
Publication of information respecting assessees in certain cases. | Read |
| 513 |
Appearance by registered valuer in certain matters. | Read |
| 514 |
Registration of valuers. | Read |
| 515 |
Appearance by authorised representative. | Read |
| 516 |
Rounding off of amount of total income, or amount payable or refundable. | Read |
| 517 |
Receipt to be given. | Read |
| 518 |
Indemnity. | Read |
| 519 |
Power to tender immunity from prosecution. | Read |
| 520 |
Cognizance of offences. | Read |
| 521 |
Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply. | Read |
| 522 |
Circumstances in which return of income, assessment, approvals, etc., not to be invalid. | Read |
| 523 |
Notice deemed to be valid in certain circumstances. | Read |
| 524 |
Presumption as to assets, books of account, etc. | Read |
| 525 |
Authorisation and assessment in case of search or requisition. | Read |
| 526 |
Bar of suits in civil courts. | Read |
| 527 |
Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils. | Read |
| 528 |
Power of Central Government or Board to condone delays in obtaining approval. | Read |
| 529 |
Power to withdraw approval. | Read |
| 530 |
Act to have effect pending legislative provision for charge of tax. | Read |
| 531 |
Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961. | Read |
| 532 |
Power to frame schemes. | Read |
| 533 |
Power to make rules. | Read |
| 534 |
Laying before Parliament. | Read |
| 535 |
Removal of difficulties. | Read |
| 536 |
Repeal and savings. | Read |
