The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026. Most sections have new numbers: section 80C is now section 123, 115BAC is section 202, and TDS sections such as 194C and 194J are now part of section 393. Enter an old section (for example 80C or 10(13A)) to find the new one, or switch the direction to go from the 2025 Act back to the 1961 Act.
The 1961 Act still applies to tax years that began before 1 April 2026.
Full ITA 1961 to ITA 2025 table
Source: the comparison utility of the Income Tax Department (CBDT). Clause numbers are shown where a provision moved into part of a section or into a Schedule.
| ITA 1961 | Subject | ITA 2025 |
|---|---|---|
| 1 | Short title, extent and commencement | 1 |
| 2 | Definitions | 2, 2(4), 2(5), 2(6), 2(2), 2(3), 2(7), 2(8), 2(9), 2(10), 2(11), 2(12), 2(13), 2(14), 2(15), 2(16), 2(17), 2(18), 2(19), 2(20), 2(21), 2(22), 2(23), 346, 355, 2(24), 2(25), 2(26), 2(27), 2(28), 2(29), 2(32), 2(36), 2(35), 2(34), 2(37), 2(38), 2(39), 2(40), 2(42), 2(41), 2(43), 2(44), 2(45), 2(74), 2(75), 2(46), 2(48), 2(49), 2(51), 2(52), 2(53), 2(55), 2(56), 2(57), 2(59), 2(60), 2(58), 2(62), 2(63), 2(64), 2(65), 2(66), 2(67), 2(68), 2(69), 2(70), 2(72), 2(77), 2(79), 2(80), 2(81), 2(82), 2(83), 2(84), 2(85), 2(86), 2(88), 2(89), 2(90), 2(91), 2(93), 2(94), 2(97), 2(96), 2(101), 2(102), 2(103), 2(106), 2(107), 2(108), 2(109), 2(111), 2(112) |
| 3 | “Previous year” defined | 3 |
| 4 | Charge of income-tax | 4 |
| 5 | Scope of total income | 5 |
| 5A | Apportionment of income between spouses governed by Portuguese Civil Code | 10 |
| 6 | Residence in India | 6 |
| 7 | Income deemed to be received | 7 |
| 8 | Dividend Income | 7 |
| 9 | Income deemed to accrue or arise in India | 9 |
| 9A | Certain activities not to constitute business connection in India | 9, Schedule I |
| 9B | Income on receipt of capi | 8 |
| 10 | Incomes not included in total income | 11, Schedule II(1), Schedule III(1), Schedule III(2), Schedule IV(1), Schedule VI(1), Schedule VI(2), Schedule VI(3), Schedule VI(4), Schedule VI(5), Schedule VI(6), Schedule VI(7), Schedule VI(8), Schedule III(8), Schedule IV(2), Schedule IV(3), Schedule IV(4), Schedule IV(5), Schedule IV(14), Schedule IV(6), Schedule IV(7), Schedule III(9), 19, Schedule III(38), Schedule III(3), Schedule III(10), Schedule II(2), Schedule II(3), Schedule II(5), Schedule II(4), Schedule II(6), Schedule II(15), Schedule II(16), Schedule III(4), Schedule II(7), Schedule II(8), Schedule III(11), Schedule III(12), Schedule III(13), Schedule II(11), Schedule III(39), Schedule II(17), Schedule II(12), Schedule II(13), Schedule IV(8), Schedule VI(12), Schedule IV(9), Schedule II(9), Schedule III(5), Schedule III(6), Schedule III(7), Schedule II(10), Schedule III(14), Schedule III(15), Schedule III(16), Schedule III(22), Schedule III(23), Schedule III(24), Schedule VII(1), Schedule VII(2), Schedule VII(3), Schedule III(25), Schedule VII(4), Schedule VII(5), Schedule IV(10), Schedule VII(6), Schedule VII(7), Schedule VII(8), Schedule VII(9), Schedule VII(10), Schedule VII(11), Schedule VII(12), Schedule VII(13), Schedule VII(14), Schedule VII(15), Schedule VII(16), Schedule VII(17), Schedule VII(18), Schedule VII(19), Schedule VII(20), Schedule VII(21), Schedule III(26), Schedule III(27), Schedule III(28), Schedule III(29), Schedule III(30), Schedule V(8), Schedule V(6), Schedule V(1), Schedule V(2), Schedule VI(9), Schedule V(3), Schedule V(4), Schedule V(5), Schedule V(7), Schedule VI(10), Schedule III(31), Schedule III(32), Schedule VII(22), Schedule VII(23), Schedule VII(24), Schedule VII(25), Schedule VII(26), Schedule VII(27), Schedule III(19), Schedule III(20), Schedule VII(28), Schedule VII(29), Schedule VII(30), Schedule VII(31), Schedule VII(32), Schedule VII(33), Schedule VII(34), Schedule VII(35), Schedule VII(36), Schedule VII(37), Schedule VII(38), Schedule VII(39), Schedule VII(40), Schedule III(21), Schedule III(17), Schedule II(14), Schedule VI(11), Schedule III(18), Schedule III(33), Schedule III(34), Schedule III(35), Schedule VII(41), Schedule III(36), Schedule VII(42), Schedule VII(43), Schedule VII(44), Schedule VII(45), Schedule VII(46), Schedule IV, Schedule IV(12), Schedule IV(13), Schedule III(37), Schedule VII(47), Schedule VII(48) |
| 10AA | Special provisions in respect of newly established units in Special Economic Zones | 144 |
| 11 | Income from property held for charitable or religious purposes | 332, 333, 334, 335, 337, 338, 339, 340, 341, 342, 344, 345, 350, 355, Schedule XVI |
| 12 | Income of trusts or institutions from contributions | 335, 337, 355 |
| 12A | Conditions for applicability of sections 11 and 12 | 332, 347, 348, 349 |
| 12AB | Procedure for fresh registration | 332, 351 |
| 12AC | Merger of charitable trusts or institutions in certain cases | 352 |
| 13 | Section 11 not to apply in certain cases | 337, 342, 351, 353, 355, Schedule XVI |
| 13A | Special provision relating to incomes of political parties | 12, Schedule VIII |
| 13B | Special provisions relating to voluntary contributions received by electoral trust | 12, Schedule VIII |
| 14 | Heads of income | 13 |
| 14A | Expenditure incurred in relation to income not includible in total income | 14 |
| 15 | Salaries | 15 |
| 16 | Deductions from salaries | 19 |
| 17 | “Salary”, “perquisite” and “profits in lieu of salary” defined | 16, 17, 18 |
| 22 | Income from house property | 20 |
| 23 | Annual value how determined | 21 |
| 24 | Deductions from income from house property | 22 |
| 25 | Amounts not deductible from income from house property | 22 |
| 25A | Special provision for arrears of rent and unrealised rent received subsequently | 23 |
| 26 | Property owned by co-owners | 24 |
| 27 | “Owner of house property”, “annual charge”, etc., defined | 21, 25 |
| 28 | Profits and gains of business or profession | 26, 66 |
| 29 | Income from profits and gains of business or profession, how computed | 27 |
| 30 | Rent, rates, taxes, repairs and insurance for buildings | 28 |
| 31 | Repairs and insurance of machinery, plant and furniture | 28 |
| 32 | Depreciation | 33, 66 |
| 33AB | Tea development account, coffee development account and rubber development account | 48, Schedule IX |
| 33ABA | Site Restoration Fund | 49, Schedule X |
| 35 | Expenditure on scientific research | 45, 66 |
| 35ABA | Expenditure for obtaining right to use spectrum for telecommunication services | 52 |
| 35ABB | Expenditure for obtaining licence to operate telecommunication services | 52 |
| 35AD | Deduction in respect of expenditure on specified business | 46 |
| 35CCC | Expenditure on agricultural extension project | 47 |
| 35CCD | Expenditure on skill development project | 47 |
| 35D | Amortisation of certain preliminary expenses | 44 |
| 35DD | Amortisation of expenditure in case of amalgamation or demerger | 52 |
| 35DDA | Amortisation of expenditure incurred under voluntary retirement scheme | 52, 66 |
| 35E | Deduction for expenditure on prospecting, etc., for certain minerals | 51 |
| 36 | Other deductions | 29, 30, 31, 32, 66, 2 |
| 37 | General | 34 |
| 38 | Building, etc., partly used for business, etc., or not exclusively so used | 28, 33 |
| 40 | Amounts not deductible | 35, 66 |
| 40A | Expenses or payments not deductible in certain circumstances | 29, 36 |
| 41 | Profits chargeable to tax | 38, 66 |
| 42 | Special provision for deductions in the case of business for prospecting, etc., for mineral oil | 54, 66 |
| 43 | Definitions of certain terms relevant to income from profits and gains of business or profession | 39, 41, 66, 2 |
| 43A | Special provisions consequential to changes in rate of exchange of currency | 42, 66, 2 |
| 43AA | Taxation of foreign exchange fluctuation | 43 |
| 43B | Certain deductions to be only on actual payment | 37, 66, 2 |
| 43C | Special provision for computation of cost of acquisition of certain assets | 40 |
| 43CA | Special provision for full value of consideration for transfer of assets other than capital assets in certain cases | 53 |
| 43CB | Computation of income from construction and service contracts | 57 |
| 43D | Special provision in case of income of public financial institutions, etc. | 56, 66, 2 |
| 44 | Insurance business | 55 |
| 44A | Special provision for deduction in the case of trade, professional or similar association | 50 |
| 44AA | Maintenance of accounts by certain persons carrying on profession or business | 58, 62 |
| 44AB | Audit of accounts of certain persons carrying on business or profession | 58, 63, 2 |
| 44AD | Special provision for computing profits and gains of business other than cruise shipping on presumptive basis | 58 |
| 44ADA | Special provision for computing profits and gains of profession on presumptive basis | 58 |
| 44AE | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages | 58 |
| 44B | Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents | 61 |
| 44BB | Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils | 61, 66 |
| 44BBA | Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents | 61 |
| 44BBB | Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects | 61 |
| 44BBC | Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents | 61 |
| 44BBD | Special provision for computing profits and gains of non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article | 61 |
| 44C | Deduction of head office expenditure in the case of non-residents | 60 |
| 44DA | Special provision for computing income by way of royalties, etc., in case of non-residents | 59, 66 |
| 44DB | Special provision for computing deductions in the case of business reorganization of co-operative banks | 64, 65, 2 |
| 45 | Capital gains | 67, 2 |
| 46 | Capital gains on distribution of assets by companies in liquidation | 68 |
| 46A | Capital gains on purchase by company of its own shares or other specified securities | 69 |
| 47 | Transactions not regarded as transfer | 70, 2 |
| 47A | Withdrawal of exemption in certain cases | 71 |
| 48 | Mode of computation | 72, 2 |
| 49 | Cost with reference to certain modes of acquisition | 73, 2 |
| 50 | Special provision for computation of capital gains in case of depreciable assets | 74 |
| 50A | Special provision for cost of acquisition in case of depreciable asset | 75 |
| 50AA | Special provision for computation of capital gains in case of Market Linked Debenture | 76 |
| 50B | Special provision for computation of capital gains in case of slump sale | 77 |
| 50C | Special provision for full value of consideration in certain cases | 78, 2 |
| 50CA | Special provision for full value of consideration for transfer of share other than quoted share | 79 |
| 50D | Fair market value deemed to be full value of consideration in certain cases | 80 |
| 51 | Advance money received | 81 |
| 54 | Profit on sale of property used for residence | 82 |
| 54B | Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases | 83 |
| 54D | Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases | 84 |
| 54EC | Capital gain not to be charged on investment in certain bonds | 85 |
| 54F | Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house | 86 |
| 54G | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area | 87 |
| 54GA | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone | 88, 2 |
| 54H | Extension of time for acquiring new asset or depositing or investing amount of capital gain | 89 |
| 55 | Meaning of “adjusted”, “cost of improvement” and “cost of acquisition” | 90, 2 |
| 55A | Reference to Valuation Officer | 91, 2 |
| 56 | Income from other sources | 92, 2 |
| 57 | Deductions | 93 |
| 58 | Amounts not deductible | 94 |
| 59 | Profits chargeable to tax | 95 |
| 60 | Transfer of income where there is no transfer of assets | 96 |
| 61 | Revocable transfer of assets | 97 |
| 62 | Transfer irrevocable for a specified period | 97 |
| 63 | “Transfer” and “revocable transfer” defined | 98 |
| 64 | Income of individual to include income of spouse, minor child, etc. | 99 |
| 65 | Liability of person in respect of income included in the income of another person | 100 |
| 66 | Total income | 101 |
| 67A | Method of computing a member’s share in income of association of persons or body of individuals | 309 |
| 68 | Cash credits | 102 |
| 69 | Unexplained investments | 103 |
| 69A | Unexplained money, etc. | 104 |
| 69B | Amount of investments, etc., not fully disclosed in books of account | 103, 104 |
| 69C | Unexplained expenditure, etc. | 105 |
| 69D | Amount borrowed or repaid on hundi | 106 |
| 70 | Set off of loss from one source against income from another source under the same head of income | 108 |
| 71 | Set off of loss from one head against income from another | 109 |
| 71B | Carry forward and set off of loss from house property | 110 |
| 72 | Carry forward and set off of business losses | 112 |
| 72A | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. | 116 |
| 72AA | Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases | 117 |
| 72AB | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks | 118 |
| 73 | Losses in speculation business | 113 |
| 73A | Carry forward and set off of losses by specified business | 114 |
| 74 | Losses under the head | 111 |
| 74A | Losses from certain specified sources falling under the head “Income from other sources” | 115 |
| 78 | Carry forward and set off of losses in case of change in constitution of firm or on succession | 119 |
| 79 | Carry forward and set off of losses in case of certain companies | 119 |
| 79A | No set off of losses consequent to search, requisition and survey | 120 |
| 80 | Submission of return for losses | 121, 138, 139, 140, 141, 142, 143 |
| 80A | Deductions to be made in computing total income | 122 |
| 80AB | Deductions to be made with reference to the income included in the gross total income | 122 |
| 80AC | Deduction not to be allowed unless return furnished | 122 |
| 80B | Definitions | 122 |
| 80C | Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. | 123, Schedule XV, 2 |
| 80CCC | Deduction in respect of contribution to certain pension funds | 123, Schedule XV |
| 80CCD | Deduction in respect of contribution to pension scheme of Central Government | 124, Schedule XV |
| 80CCE | Limit on deductions under sections 80C, 80CCC and 80CCD | 123 |
| 80CCH | Deduction in respect of contribution to Agnipath Scheme | 125 |
| 80D | Deduction in respect of health insurance premia | 126, 2 |
| 80DD | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability | 127 |
| 80DDB | Deduction in respect of medical treatment, etc. | 128, 2 |
| 80E | Deduction in respect of interest on loan taken for higher education | 129 |
| 80EE | Deduction in respect of interest on loan taken for residential house property | 130 |
| 80EEA | Deduction in respect of interest on loan taken for certain house property | 131, 2 |
| 80EEB | Deduction in respect of purchase of electric vehicle | 132 |
| 80G | Deduction in respect of donations to certain funds, charitable institutions, etc. | 133, 332, 354 |
| 80GG | Deductions in respect of rents paid | 134 |
| 80GGA | Deduction in respect of certain donations for scientific research or rural development | 135 |
| 80GGB | Deduction in respect of contributions given by companies to political parties | 136 |
| 80GGC | Deduction in respect of contributions given by any person to political parties | 137, 136 |
| 80JJA | Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste | 145 |
| 80JJAA | Deduction in respect of employment of new employees | 146 |
| 80LA | Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre | 147, 2 |
| 80M | Deduction in respect of certain inter-corporate dividends | 148 |
| 80P | Deduction in respect of income of co-operative societies | 149, 150, 2 |
| 80QQB | Deduction in respect of royalty income, etc., of authors of certain books other than text books | 151 |
| 80RRB | Deduction in respect of royalty on patents | 152 |
| 80TTA | Deduction in respect of interest on deposits in savings account | 153 |
| 80TTB | Deduction in respect of interest on deposits in case of senior citizens | 153, 2 |
| 80U | Deduction in case of a person with disability | 154 |
| 86 | Share of member of an association of persons or body of individuals in the income of the association or body | 310, 309 |
| 87 | Rebate to be allowed in computing income-tax | 155 |
| 87A | Rebate of income-tax in case of certain individuals | 156 |
| 89 | Relief when salary, etc., is paid in arrears or in advance | 157 |
| 89A | Relief from taxation in income from retirement benefit account maintained in a notified country | 158 |
| 90 | Agreement with foreign countries or specified territories | 159 |
| 90A | Adoption by Central Government of agreement between specified associations for double taxation relief | 159 |
| 91 | Countries with which no agreement exists | 160 |
| 92 | Computation of income from international transaction having regard to arm’s length price | 161 |
| 92A | Meaning of associated enterprise | 162 |
| 92B | Meaning of international transaction | 163 |
| 92BA | Meaning of specified domestic transaction | 164 |
| 92C | Computation of arm’s length price | 165 |
| 92CA | Reference to Transfer Pricing Officer | 166, 532 |
| 92CB | Power of Board to make safe harbour rules | 167 |
| 92CC | Advance pricing agreement | 168 |
| 92CD | Effect to advance pricing agreement | 169 |
| 92CE | Secondary adjustment in certain cases | 170, 162 |
| 92D | Maintenance, keeping and furnishing of information and document by certain persons | 171 |
| 92E | Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction | 172 |
| 92F | Definitions of certain terms relevant to computation of arm’s length price, etc. | 173, 2 |
| 93 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents | 174 |
| 94 | Avoidance of tax by certain transactions in securities | 175 |
| 94A | Special measures in respect of transactions with persons located in notified jurisdictional area | 176 |
| 94B | Limitation on interest deduction in certain cases | 177, 162, 2 |
| 95 | Applicability of General Anti-Avoidance Rule | 178 |
| 96 | Impermissible avoidance arrangement | 179 |
| 97 | Arrangement to lack commercial substance | 180 |
| 98 | Consequences of impermissible avoidance arrangement | 181 |
| 99 | Treatment of connected person and accommodating party | 182 |
| 100 | Application of this Chapter | 183 |
| 101 | Framing of guidelines | 183 |
| 102 | Definitions | 184 |
| 110 | Determination of tax where total income includes income on which no tax is payable | 190 |
| 111 | Tax on accumulated balance of recognised provident fund | 191 |
| 111A | Tax on short-term capital gains in certain cases | 196, 2 |
| 112 | Tax on long-term capital gains | 197 |
| 112A | Tax on long-term capital gains in certain cases | 198, 2 |
| 113 | Tax in the case of block assessment of search cases | 192 |
| 115 | I - Chapter not to apply if the assessee so chooses | 218 |
| 115A | Tax on dividends, royalty and technical service fees in the case of foreign companies | 207, 2 |
| 115AB | Tax on income from units purchased in foreign currency or capital gains arising from their transfer | 208, 2 |
| 115AC | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 209 |
| 115ACA | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 193, 2 |
| 115AD | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer | 210 |
| 115B | Tax on profits and gains of life insurance business | 194 |
| 115BA | Tax on income of certain manufacturing domestic companies | 199, 205 |
| 115BAA | Tax on income of certain domestic companies | 200, 205 |
| 115BAB | Tax on income of new manufacturing domestic companies | 201, 205 |
| 115BAC | Tax on income of individuals, Hindu undivided family and others | 202 |
| 115BAD | Tax on income of certain resident co-operative societies | 203, 205 |
| 115BAE | Tax on income of certain new manufacturing co-operative societies | 204, 205 |
| 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 | 194 |
| 115BBA | Tax on non-resident sportsmen or sports associations | 211 |
| 115BBC | Anonymous donations to be taxed in certain cases | 334, 337, 355 |
| 115BBE | Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D | 195 |
| 115BBF | Tax on income from patent | 194 |
| 115BBG | Tax on income from transfer of carbon credits | 194 |
| 115BBH | Tax on income from virtual digital asset | 194 |
| 115BBI | Specified income of certain institutions | 334, 337, 353 |
| 115BBJ | Tax on winnings from online games | 194 |
| 115C | Definitions | 212, 2 |
| 115D | Special provision for computation of total income of non-residents | 213 |
| 115E | Tax on investment income and long-term capital gains | 214 |
| 115F | Capital gains on transfer of foreign exchange assets not to be charged in certain cases | 215 |
| 115G | Return of income not to be filed in certain cases | 216 |
| 115H | Benefit under Chapter to be available in certain cases even after the assessee becomes resident | 217 |
| 115JAA | Tax credit in respect of tax paid on deemed income relating to certain companies | 206 |
| 115JB | Special provision for payment of tax by certain companies | 206, 2 |
| 115JC | Special provisions for payment of tax by certain persons other than a company | 206 |
| 115JD | Tax credit for alternate minimum tax | 206 |
| 115JE | Application of other provisions of this Act | 206 |
| 115JEE | Application of this Chapter to certain persons | 206 |
| 115JF | Interpretation in this Chapter | 206, 2 |
| 115JG | Conversion of an Indian branch of foreign company into subsidiary Indian company | 219 |
| 115JH | Foreign company said to be resident in India | 220 |
| 115TCA | Tax on income from securitisation trusts | 221 |
| 115TD | Tax on accreted income | 352, 355 |
| 115TE | Interest payable for non- payment of tax by specified person | 352, 355 |
| 115TF | When specified person is deemed to be assessee in default | 352, 355 |
| 115U | Tax on income in certain cases | 222 |
| 115UA | Tax on income of unit holder and business trust | 223 |
| 115UB | Tax on income of investment fund and its unit holders | 224 |
| 115V | Definitions | 235, 228 |
| 115VA | Computation of profits and gains from the business of operating qualifying ships | 225 |
| 115VB | Operating ships | 226 |
| 115VC | Qualifying company | 235 |
| 115VD | Qualifying ship | 235 |
| 115VE | Manner of computation of income under tonnage tax scheme | 226, 235 |
| 115VF | Tonnage income | 226 |
| 115VG | Computation of tonnage income | 227 |
| 115VH | Calculation in case of joint operation, etc. | 227 |
| 115VJ | Treatment of common costs | 228 |
| 115VK | Depreciation | 229 |
| 115VL | General exclusion of deduction and set off, etc. | 230 |
| 115VM | Exclusion of loss | 230 |
| 115VN | Chargeable gains from transfer of tonnage tax assets | 229 |
| 115VP | Method and time of opting for tonnage tax scheme | 231, 2 |
| 115VQ | Period for which tonnage tax option to remain in force | 231 |
| 115VR | Renewal of tonnage tax scheme | 231 |
| 115VS | Prohibition to opt for tonnage tax scheme in certain cases | 231 |
| 115VT | Transfer of profits to Tonnage Tax Reserve Account | 232 |
| 115VU | Minimum training requirement for tonnage tax company | 232 |
| 115VV | Limit for charter in of tonnage | 232 |
| 115VW | Maintenance and audit of accounts | 232 |
| 115VX | Determination of tonnage | 227 |
| 115VY | Amalgamation | 233 |
| 115VZ | Demerger | 233 |
| 115VZA | Effect of temporarily ceasing to operate qualifying ships | 232 |
| 115VZB | Avoidance of tax | 234 |
| 115VZC | Exclusion from tonnage tax scheme | 234 |
| 116 | Income-tax authorities | 236 |
| 117 | Appointment of income-tax authorities | 237 |
| 118 | Control of income-tax authorities | 238 |
| 119 | Instructions to subordinate authorities | 239 |
| 119A | Taxpayer’s Charter | 240 |
| 120 | Jurisdiction of income-tax authorities | 241, 243 |
| 124 | Jurisdiction of Assessing Officers | 242, 243 |
| 127 | Power to transfer cases | 243 |
| 129 | Change of incumbent of an office | 244 |
| 130 | Faceless jurisdiction of income-tax authorities | 245 |
| 131 | Power regarding discovery, production of evidence, etc. | 246, 261 |
| 132 | Search and seizure | 247, 249, 251, 261 |
| 132A | Powers to requisition books of account, etc. | 248, 249, 261 |
| 132B | Application of seized or requisitioned assets | 250, 261 |
| 133 | Power to call for information | 252, 261 |
| 133A | Power of survey | 253, 261 |
| 133B | Power to collect certain information | 254 |
| 133C | Power to call for information by prescribed income-tax authority | 259 |
| 134 | Power to inspect registers of companies | 255 |
| 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 | 256, 261 |
| 135A | Faceless collection of information | 260 |
| 136 | Proceedings before income-tax authorities to be judicial proceedings | 257 |
| 138 | Disclosure of information respecting assessees | 258 |
| 139 | Return of income | 263, 349, 2, Schedule VIII |
| 139A | Permanent account number | 262, 2 |
| 139AA | Quoting of Aadhaar number | 262 |
| 139B | Scheme for submission of returns through Tax Return Preparers | 264, 534 |
| 139D | Filing of return in electronic form | 263 |
| 140 | Return by whom to be verified | 265 |
| 140A | Self-assessment | 266 |
| 140B | Tax on updated return | 267 |
| 142 | Inquiry before assessment | 268 |
| 142A | Estimation of value of assets by Valuation Officer | 269, 2 |
| 142B | Faceless inquiry or Valuation | 532 |
| 143 | Assessment | 270 |
| 144 | Best judgment assessment | 271 |
| 144A | Power of Joint Commissioner to issue directions in certain cases | 272 |
| 144B | Faceless assessment | 273 |
| 144BA | Reference to Principal Commissioner or Commissioner in certain cases | 274 |
| 144C | Reference to dispute resolution panel | 275, 532 |
| 145 | Method of accounting | 276 |
| 145A | Method of accounting in certain cases | 277, 2 |
| 145B | Taxability of certain income | 278 |
| 147 | Income escaping assessment | 279 |
| 148 | Issue of notice where income has escaped assessment | 280 |
| 148A | Procedure before issuance of notice under section 148 | 281, 284 |
| 149 | Time limit for notices under sections 148 and 148A | 282 |
| 150 | Provision for cases where assessment is in pursuance of an order on appeal, etc. | 283 |
| 151 | Sanction for issue of notice | 284 |
| 151A | Faceless assessment of income escaping assessment | 532 |
| 152 | Other provisions | 285 |
| 153 | Time limit for completion of assessment, reassessment and recomputation | 286 |
| 154 | Rectification of mistake | 287 |
| 155 | Other amendments | 288 |
| 156 | Notice of demand | 289 |
| 156A | Modification and revision of notice in certain cases | 290 |
| 157 | Intimation of loss | 291 |
| 157A | Faceless rectification, amendments and issuance of notice or intimation | 532 |
| 158A | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court | 375 |
| 158AB | Procedure where an identical question of law is pending before High Courts or Supreme Court | 376 |
| 158B | Definitions | 301 |
| 158BA | Assessment of undisclosed total income as a result of search | 292 |
| 158BB | Computation of undisclosed total income of block period | 293 |
| 158BC | Procedure for block assessment | 294 |
| 158BD | Undisclosed income of any other person | 295 |
| 158BE | Time-limit for completion of block assessment | 296 |
| 158BF | Certain interests and penalties not to be levied or imposed | 297 |
| 158BFA | Levy of interest and penalty in certain cases | 298 |
| 158BG | Authority competent to make assessment of block period | 299 |
| 158BH | Application of other provisions of this Act | 300 |
| 159 | Legal representatives | 302 |
| 160 | Representative assessee | 303 |
| 161 | Liability of representative assessee | 304 |
| 162 | Right of representative assessee to recover tax paid | 305 |
| 163 | Who may be regarded as agent | 306 |
| 164 | Charge of tax where share of beneficiaries unknown | 307 |
| 164A | Charge of tax in case of oral trust | 308 |
| 165 | Case where part of trust income is chargeable | 304 |
| 166 | Direct assessment or recovery not barred | 304 |
| 167 | Remedies against property in cases of representative assessees | 304 |
| 167A | Charge of tax in the case of a firm | 324 |
| 167B | Charge of tax where shares of members in association of persons or body of individuals unknown, etc. | 311, 309 |
| 167C | Liability of partners of limited liability partnership in liquidation | 331 |
| 168 | Executors | 312 |
| 169 | Right of executor to recover tax paid | 312 |
| 170 | Succession to business otherwise than on death | 313 |
| 170A | Effect of order of tribunal or court in respect of business reorganisation | 314 |
| 171 | Assessment after partition of a Hindu undivided family | 315 |
| 172 | Shipping business of non-residents | 316 |
| 173 | Recovery of tax in respect of non-resident from his assets | 422 |
| 174 | Assessment of persons leaving India | 317 |
| 174A | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose | 318 |
| 175 | Assessment of persons likely to transfer property to avoid tax | 319 |
| 176 | Discontinued business | 320 |
| 177 | Association dissolved or business discontinued | 321 |
| 178 | Company in liquidation | 322 |
| 179 | Liability of directors of private company | 323 |
| 184 | Assessment as a firm | 325 |
| 185 | Assessment when section 184 not complied with | 326 |
| 187 | Change in constitution of a firm | 327 |
| 188 | Succession of one firm by another firm | 328 |
| 188A | Joint and several liability of partners for tax payable by firm | 329 |
| 189 | Firm dissolved or business discontinued | 330 |
| 190 | Deduction at source and advance payment | 390 |
| 191 | Direct payment | 391 |
| 192 | Salary | 392, 402 |
| 192A | Payment of accumulated balance due to an employee | 392 |
| 193 | Interest on securities | 393 |
| 194 | Dividends | 393, 402, 397, 2, 400 |
| 194A | Interest other than “Interest on securities” | 393, 400, 402, 2 |
| 194B | Winnings from lottery or crossword puzzle, etc. | 393, 402 |
| 194BA | Winnings from online games | 393, 400, 402 |
| 194BB | Winnings from horse race | 393 |
| 194C | Payments to contractors | 393, 402 |
| 194D | Insurance commission | 393 |
| 194DA | Payment in respect of life insurance policy | 393 |
| 194E | Payments to non-resident sportsmen or sports associations | 393 |
| 194EE | Payments in respect of deposits under National Savings Scheme, etc. | 393 |
| 194G | Commission, etc., on sale of lottery tickets | 393 |
| 194H | Commission or brokerage | 393, 402 |
| 194J | Fees for professional or technical services | 393, 402 |
| 194K | Income in respect of units | 393, 402 |
| 194LA | Payment of compensation on acquisition of certain immovable property | 393, 402 |
| 194LB | Income by way of interest from infrastructure debt fund | 393 |
| 194LBA | Certain income from units of a business trust | 393 |
| 194LBB | Income in respect of units of investment fund | 393, 402 |
| 194LBC | Income in respect of investment in securitization trust | 393, 402 |
| 194LC | Income by way of interest from Indian company | 393, 402, 2 |
| 194M | Payment of certain sums by certain individuals or Hindu undivided family | 393, 397, 402 |
| 194N | Payment of certain amounts in cash | 393, 400 |
| 194P | Deduction of tax in case of specified senior citizen | 263, 393, 402 |
| 194Q | Deduction of tax at source on payment of certain sum for purchase of goods | 393, 400, 402 |
| 194R | Deduction of tax on benefit or perquisite in respect of business or profession | 393, 400, 402 |
| 194S | Payment on transfer of virtual digital asset | 393, 397, 400 |
| 194T | Payments to partners of firms | 393 |
| 195 | Other sums | 393, 395, 397, 400 |
| 195A | Income payable “net of tax” | 393 |
| 196 | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations | 393 |
| 196A | Income in respect of units of non-residents | 393, 402, 2 |
| 196B | Income from units | 393 |
| 196C | Income from foreign currency bonds or shares of Indian company | 393 |
| 196D | Income of Foreign Institutional Investors from securities | 393 |
| 197 | Certificate for deduction at lower rate | 395, 400 |
| 197A | No deduction to be made in certain cases | 393, 400, 402 |
| 198 | Tax deducted is income received | 396 |
| 199 | Credit for tax deducted | 390 |
| 200 | Duty of person deducting tax | 397 |
| 200A | Processing of statements of tax deducted at source and other Statements | 399, 402 |
| 201 | Consequences of failure to deduct or pay | 398, 2 |
| 202 | Deduction only one mode of recovery | 390 |
| 203 | Certificate for tax deducted | 395 |
| 203A | Tax deduction and collection account number | 397 |
| 204 | Meaning of “person responsible for paying” | 402 |
| 205 | Bar against direct demand on assessee | 401 |
| 206A | Furnishing of statement in respect of payment of any income to residents without deduction of tax | 397 |
| 206AA | Requirement to furnish Permanent Account Number | 397 |
| 206C | Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 390, 394, 395, 397, 398, 400, 402, 2 |
| 206CB | Processing of statements of tax collected at source | 399, 402 |
| 206CC | Requirement to furnish Permanent Account number by collectee | 397 |
| 207 | Liability for payment of advance tax | 403 |
| 208 | Conditions of liability to pay advance tax | 404 |
| 209 | Computation of advance tax | 405, 406, 407 |
| 210 | Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer | 406, 407 |
| 211 | Instalments of advance tax and due dates | 407, 408 |
| 218 | When assessee deemed to be in default | 409 |
| 219 | Credit for advance tax | 410 |
| 220 | When tax payable and when assessee deemed in default | 411 |
| 221 | Penalty payable when tax in default | 412 |
| 222 | Certificate to Tax Recovery Officer | 413 |
| 223 | Tax Recovery Officer by whom recovery is to be effected | 414 |
| 224 | Validity of certificate and cancellation or amendment thereof | 413 |
| 225 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | 415 |
| 226 | Other modes of recovery | 416 |
| 227 | Recovery through State Government | 417 |
| 228A | Recovery of tax in pursuance of agreements with foreign countries | 418 |
| 229 | Recovery of penalties, fine, interest and other sums | 419 |
| 230 | Tax clearance certificate | 420 |
| 231 | Faceless collection and recovery of tax | 532 |
| 232 | Recovery by suit or under other law not affected | 421 |
| 234A | Interest for defaults in furnishing return of income | 423 |
| 234B | Interest for defaults in payment of advance tax | 424 |
| 234C | Interest for deferment of advance tax | 425 |
| 234D | Interest on excess refund | 426 |
| 234E | Fee for default in furnishing statements | 427 |
| 234F | Fee for default in furnishing return of income | 428 |
| 234G | Fee for default relating to statement or certificate | 429 |
| 234H | Fee for default relating to intimation of Aadhaar number | 430 |
| 237 | Refunds | 431 |
| 238 | Person entitled to claim refund in certain special cases | 432 |
| 239 | Form of claim for refund and limitation | 433 |
| 239A | Refund for denying liability to deduct tax in certain cases | 434 |
| 240 | Refund on appeal, etc. | 435 |
| 242 | Correctness of assessment not to be questioned | 436 |
| 244A | Interest on refunds | 437 |
| 245 | Set off and withholding of refunds in certain cases | 438, 381 |
| 245MA | Dispute Resolution Committee | 379, 532 |
| 245N | Definitions | 380 |
| 245P | Vacancies, etc., not to invalidate proceedings | 382 |
| 245Q | Application for advance ruling | 383 |
| 245R | Procedure on receipt of application | 384, 532 |
| 245RR | Appellate authority not to proceed in certain cases | 385 |
| 245T | Advance ruling to be void in certain circumstances | 386 |
| 245U | Powers of the Authority | 387 |
| 245V | Procedure of Authority | 388 |
| 245W | Appeal | 389, 532 |
| 246 | Appealable orders before Joint Commissioner (Appeals) | 356 |
| 246A | Appealable orders before Commissioner (Appeals) | 357 |
| 249 | Form of appeal and limitation | 358 |
| 250 | Procedure in appeal | 359, 532 |
| 251 | Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals) | 360 |
| 252 | Appellate Tribunal | 361 |
| 252A | Qualifications, terms and conditions of service of President, Vice-President and Member | 361 |
| 253 | Appeals to the Appellate Tribunal | 362, 532 |
| 254 | Orders of Appellate Tribunal | 363 |
| 255 | Procedure of Appellate Tribunal | 364, 532 |
| 260A | Appeal to High Court | 365 |
| 260B | Case before High Court to be heard by not less than two Judges | 366 |
| 261 | Appeal to Supreme Court | 367 |
| 262 | Hearing before Supreme Court | 368 |
| 263 | Revision of orders prejudicial to revenue | 377 |
| 264 | Revision of other orders | 378 |
| 264A | Faceless revision of orders | 532 |
| 264B | Faceless effect of orders | 532 |
| 265 | Tax to be paid notwithstanding reference, etc. | 369 |
| 266 | Execution for costs awarded by Supreme Court | 370 |
| 267 | Amendment of assessment on appeal | 371 |
| 268 | Exclusion of time taken for copy | 372 |
| 268A | Filing of appeal or application for reference by income-tax authority | 373 |
| 269 | Definition of “High Court” | 374 |
| 269SS | Mode of taking or accepting certain loans, deposits and specified sum | 185, 189, 2 |
| 269ST | Mode of undertaking transactions | 186, 189, 2 |
| 269SU | Acceptance of payment through prescribed electronic modes | 187 |
| 269T | Mode of repayment of certain loans or deposits | 188, 189, 2 |
| 270A | Penalty for under-reporting and misreporting of income | 439 |
| 270AA | Immunity from imposition of penalty, etc. | 440 |
| 271 | I - Penalty for failure to furnish information or furnishing inaccurate information under section 195 | 462 |
| 271A | Failure to keep, maintain or retain books of account, documents, etc. | 441 |
| 271AA | Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions | 442 |
| 271AAC | Penalty in respect of certain income | 443 |
| 271AAD | Penalty for false entry, etc., in books of account | 444 |
| 271AAE | Benefits to related persons | 445 |
| 271B | Failure to get accounts audited | 446 |
| 271BA | Penalty for failure to furnish report under section 92E | 447 |
| 271C | Penalty for failure to deduct tax at source | 448 |
| 271CA | Penalty for failure to collect tax at source | 449 |
| 271D | Penalty for failure to comply with the provisions of section 269SS | 450 |
| 271DA | Penalty for failure to comply with provisions of section 269ST | 451, 470 |
| 271DB | Penalty for failure to comply with provisions of section 269SU | 452, 470 |
| 271E | Penalty for failure to comply with the provisions of section 269T | 453 |
| 271FA | Penalty for failure to furnish statement of financial transaction or reportable account | 454 |
| 271FAA | Penalty for furnishing inaccurate statement of financial transaction or reportable account | 455 |
| 271FAB | Penalty for failure to furnish statement or information or document by an eligible investment fund | 456 |
| 271G | Penalty for failure to furnish information or document under section 92D | 457 |
| 271GA | Penalty for failure to furnish information or document under section 285A | 458 |
| 271GB | Penalty for failure to furnish report or for furnishing inaccurate report under section 286 | 459 |
| 271GC | Penalty for failure to submit statement under section 285 | 460 |
| 271H | Penalty for failure to furnish statements, etc. | 461 |
| 271J | Penalty for furnishing incorrect information in reports or certificates | 463, 2 |
| 271K | Penalty for failure to furnish statements, etc. | 464 |
| 272A | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. | 465, 471 |
| 272AA | Penalty for failure to comply with the provisions of section 133B | 466, 471 |
| 272B | Penalty for failure to comply with the provisions of section 139A | 467, 471 |
| 272BB | Penalty for failure to comply with the provisions of section 203A | 468, 471 |
| 273A | Power to reduce or waive penalty, etc., in certain cases | 469 |
| 273B | Penalty not to be imposed in certain cases | 470 |
| 274 | Procedure | 471, 532 |
| 275 | Bar of limitation for imposing penalties | 472 |
| 275A | Contravention of order made under sub-section (3) of section 132 | 473 |
| 275B | Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 | 474 |
| 276 | Removal, concealment, transfer or delivery of property to thwart tax recovery | 475 |
| 276B | Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B | 476 |
| 276BB | Failure to pay the tax collected at source | 477 |
| 276C | Wilful attempt to evade tax, etc. | 478 |
| 276CC | Failure to furnish returns of income | 479 |
| 276CCC | Failure to furnish return of income in search cases | 480 |
| 276D | Failure to produce accounts and documents | 481 |
| 277 | False statement in verification, etc. | 482 |
| 277A | Falsification of books of account or document, etc. | 483 |
| 278 | Abetment of false return, etc. | 484 |
| 278A | Punishment for second and subsequent offences | 485 |
| 278AA | Punishment not to be imposed in certain cases | 486 |
| 278B | Offences by companies | 487 |
| 278C | Offences by Hindu undivided families | 488 |
| 278D | Presumption as to assets, books of account, etc., in certain cases | 489 |
| 278E | Presumption as to culpable mental state | 490 |
| 279 | Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner | 491, 532 |
| 279A | Certain offences to be non-cognizable | 492 |
| 279B | Proof of entries in records or documents | 493 |
| 280 | Disclosure of particulars by public servants | 494 |
| 280A | Special Courts | 495 |
| 280B | Offences triable by Special Court | 496 |
| 280C | Trial of offences as summons case | 497 |
| 280D | Application of Code of Criminal Procedure, 1973 to proceedings before Special Court | 498 |
| 281 | Certain transfers to be void | 499 |
| 281B | Provisional attachment to protect revenue in certain cases | 500, 2 |
| 282 | Service of notice generally | 501 |
| 282A | Authentication of notices and other documents | 502 |
| 283 | Service of notice when family is disrupted or firm, etc., is dissolved | 503 |
| 284 | Service of notice in the case of discontinued business | 504 |
| 285 | Submission of statement by a non-resident having liaison office | 505 |
| 285A | Furnishing of information or documents by an Indian concern in certain cases | 506 |
| 285B | Submission of statements by producers of cinematograph films or persons engaged in specified activity | 507 |
| 285BA | Obligation to furnish statement of financial transaction or reportable account | 508 |
| 285BAA | Obligation to furnish information on transaction of crypto-asset | 509 |
| 285BB | Annual information statement | 510 |
| 286 | Furnishing of report in respect of international group | 511 |
| 287 | Publication of information respecting assessees in certain cases | 512 |
| 287A | Appearance by registered valuer in certain matters | 513, 514 |
| 288 | Appearance by authorised representative | 515 |
| 288A | Rounding off of income | 516 |
| 288B | Rounding off amount payable and refund due | 516 |
| 289 | Receipt to be given | 517 |
| 290 | Indemnity | 518 |
| 291 | Power to tender immunity from prosecution | 519 |
| 292 | Cognizance of offences | 520 |
| 292A | Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply | 521 |
| 292B | Return of income, etc., not to be invalid on certain grounds | 522 |
| 292BB | Notice deemed to be valid in certain circumstances | 523 |
| 292C | Presumption as to assets, books of account, etc. | 524 |
| 292CC | Authorisation and assessment in case of search or requisition | 525 |
| 293 | Bar of suits in civil courts | 526 |
| 293A | Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils | 527 |
| 293B | Power of Central Government or Board to condone delays in obtaining approval | 528 |
| 293C | Power to withdraw approval | 529 |
| 293D | Faceless approval or registration | 532 |
| 294 | Act to have effect pending legislative provision for charge of tax | 530 |
| 294A | Power to make exemption, etc., in relation to certain Union territories | 531 |
| 295 | Power to make rules | 533 |
| 296 | Rules and certain notifications to be placed before Parliament | 534 |
| 297 | Repeals and savings | 536 |
| 298 | Power to remove difficulties | 535 |