Indian Income Tax Act, 1961
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Chapter No.
Particulars
Sections
I
Preliminary
1 - 3
II
Basis of Charge
4 - 9B
III
Incomes which do not form part of Total Income
10 - 13B
IV
Computation of Total Income
14 - 14A
IV - A
Salaries
15 - 17
IV - C
Income from House Property
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IV - D
Profits and Gains of Business or Profession
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IV - E
Capital Gains
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IV - F
Income from Other Sources
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V
Income of other persons, included in assessee's Total Income
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VI
Aggregation of Income and Set off or Carry Forward of Loss
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VI A - A
Deductions to be made in computing Total Income - General
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VI A - B
Deductions in respect of Certain Payments
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VI A - C
Deductions in respect of Certain Incomes
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VI A - D
Other Deductions
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VII
Incomes forming part of Total Income on which no Income-tax is payable
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VIII - A
Rebate of Income Tax
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VIII - B
Relief for Income Tax
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IX
Double Taxation Relief
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X
Special Provisions relating to Avoidance of Tax
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XII
Determination of Tax in certain Special Cases
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XII A
Special Provisions relating to certain Incomes of Non-Residents
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XII B
Special Provisions relating to certain Companies
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XII BA
Special Provisions relating to certain Limited Liability Partnerships
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XII D
Special Provisions relating to tax on Distributed Profits of Domestic Companies
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XII E
Special Provisions relating to tax on Distributed Income
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XII F
Special Provisions relating to tax on Income Received from Venture Capital Companies and Venture Capital Funds
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XII G - A
Special Provisions relating to income of Shipping Companies - Meaning of certain expressions
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XII G - B
Special Provisions relating to income of Shipping Companies - Computation of tonnage income from business of operating qualifying ships
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XII G - C
Special Provisions relating to income of Shipping Companies - Procedure for option of tonnage tax scheme
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XII G - D
Special Provisions relating to income of Shipping Companies - Conditions for applicability of tonnage tax scheme
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XII G - E
Special Provisions relating to income of Shipping Companies - Amalgamation and demerger of shipping companies
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XII G - F
Special Provisions relating to income of Shipping Companies - Miscellaneous
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XII G - G
Special Provisions relating to income of Shipping Companies - Provisions of this Chapter not to apply in certain cases
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XII H - A
Income-tax on Fringe Benefits - Meaning of certain expressions
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XII H - B
Income-tax on Fringe Benefits - Basis of charge
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XII H - C
Income-tax on Fringe Benefits - Procedure for filing of return of fringe benefits, assessment and payment of tax in respect thereof
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XIII - A
Income-tax Authorities - Appointment and Control
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XIII - B
Income-tax Authorities - Jurisdiction
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XIII - C
Income-tax Authorities - Powers
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XIII - D
Income-tax Authorities - Disclosure of Information
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XIV
Procedure for Assessment
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XIV A
Special Provision for avoiding Repetitive Appeals
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XIV B
Special Procedure for Assessment of Search Cases
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XV - A
Liability in Special Cases - Legal Representatives
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XV - B
Liability in Special Cases - Representative Assessees - General Provisions
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XV - C
Liability in Special Cases - Representative Assessees - Special Cases
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XV - D
Liability in Special Cases - Representative Assessees - Miscellaneous Provisions
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XV - DD
Liability in Special Cases - Firms, Association of Persons and Body of Individuals
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XV - E
Liability in Special Cases - Executors
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XV - F
Liability in Special Cases - Succession to Business or Profession
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XV - G
Liability in Special Cases - Partition
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XV - H
Liability in Special Cases - Profits of Non-Residents from occasional Shipping Business
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XV - I
Liability in Special Cases - Recovery of tax in respect of Non-Residents
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XV - J
Liability in Special Cases - Persons Leaving India
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XV - JA
Liability in Special Cases - Association of Persons or Body of Individuals or Artificial Juridical Person formed for particular event or purpose
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XV - K
Liability in Special Cases - Persons trying to alienate their assets
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XV - L
Liability in Special Cases - Discontinuance of Business, or Dissolution
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XV - M
Liability in Special Cases - Private Companies
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XV - N
Liability in Special Cases - Special Provisions for certain kinds of income
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XVI - A
Special Provisions applicable to Firms - Assessment of Firms
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XVI - C
Special Provisions applicable to Firms - Changes in Constitution, Succession and Dissolution
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XVII - A
Collection and Recovery of Tax - General
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XVII - B
Collection and Recovery of Tax - Deduction at Source
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XVII - BB
Collection and Recovery of Tax - Collection at Source
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XVII - C
Collection and Recovery of Tax - Advance Payment of Tax
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XVII - D
Collection and Recovery of Tax - Collection and Recovery
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XVII - F
Collection and Recovery of Tax - Interest chargeable in certain cases
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XVIII
Relief respecting tax on Dividends in certain cases
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XIX
Refunds
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XIX A
Settlement of Cases
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XIX B
Advance Rulings
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XX - A
Appeals and Revision - Appeals to Deputy Commisssioner (Appeals) and Commissioner (Appeals)
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XX - B
Appeals and Revision - Appeals to the Appellate Tribunal
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XX - CC
Appeals and Revision - Appeals to High Court
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XX - D
Appeals and Revision - Appea;s to the Supreme Court
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XX - E
Appeals and Revision - Revision by the Commissioner
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XX - F
Appeals and Revision - General
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XX A
Acquision of Immovable Properties in certain cases of Transfer to counteract evasion of Tax
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XX B
Requirement as to Mode of Acceptance, Payment or Repayment in certain cases tocounteract evasion of Tax
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XX C
Purchase by Central Government of Immovable Properties in certain cases of Transfer
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XXI
Penalties Imposable
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XXII
Offences and Prosecution
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XXIII
Miscellaneous
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SCHEDULES
Schedules
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