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 -




IV - D   Profits and Gains of Business or Profession -




IV - E   Capital Gains -




IV - F   Income from Other Sources -




V   Income of other persons, included in assessee's Total Income -




VI   Aggregation of Income and Set off or Carry Forward of Loss -




VI A - A   Deductions to be made in computing Total Income - General -




VI A - B   Deductions in respect of Certain Payments -




VI A - C   Deductions in respect of Certain Incomes -




VI A - D   Other Deductions -




VII   Incomes forming part of Total Income on which no Income-tax is payable -




VIII - A   Rebate of Income Tax -




VIII - B   Relief for Income Tax -




IX   Double Taxation Relief -




X   Special Provisions relating to Avoidance of Tax -




XII   Determination of Tax in certain Special Cases -




XII A   Special Provisions relating to certain Incomes of Non-Residents -




XII B   Special Provisions relating to certain Companies -




XII BA   Special Provisions relating to certain Limited Liability Partnerships -




XII D   Special Provisions relating to tax on Distributed Profits of Domestic Companies -




XII E   Special Provisions relating to tax on Distributed Income -




XII F   Special Provisions relating to tax on Income Received from Venture Capital Companies and Venture Capital Funds -




XII G - A   Special Provisions relating to income of Shipping Companies - Meaning of certain expressions -




XII G - B   Special Provisions relating to income of Shipping Companies - Computation of tonnage income from business of operating qualifying ships -




XII G - C   Special Provisions relating to income of Shipping Companies - Procedure for option of tonnage tax scheme -




XII G - D   Special Provisions relating to income of Shipping Companies - Conditions for applicability of tonnage tax scheme -




XII G - E   Special Provisions relating to income of Shipping Companies - Amalgamation and demerger of shipping companies -




XII G - F   Special Provisions relating to income of Shipping Companies - Miscellaneous -




XII G - G   Special Provisions relating to income of Shipping Companies - Provisions of this Chapter not to apply in certain cases -




XII H - A   Income-tax on Fringe Benefits - Meaning of certain expressions -




XII H - B   Income-tax on Fringe Benefits - Basis of charge -




XII H - C   Income-tax on Fringe Benefits - Procedure for filing of return of fringe benefits, assessment and payment of tax in respect thereof -




XIII - A   Income-tax Authorities - Appointment and Control -




XIII - B   Income-tax Authorities - Jurisdiction -




XIII - C   Income-tax Authorities - Powers -




XIII - D   Income-tax Authorities - Disclosure of Information -




XIV   Procedure for Assessment -




XIV A   Special Provision for avoiding Repetitive Appeals -




XIV B   Special Procedure for Assessment of Search Cases -




XV - A   Liability in Special Cases - Legal Representatives -




XV - B   Liability in Special Cases - Representative Assessees - General Provisions -




XV - C   Liability in Special Cases - Representative Assessees - Special Cases -




XV - D   Liability in Special Cases - Representative Assessees - Miscellaneous Provisions -




XV - DD   Liability in Special Cases - Firms, Association of Persons and Body of Individuals -




XV - E   Liability in Special Cases - Executors -




XV - F   Liability in Special Cases - Succession to Business or Profession -




XV - G   Liability in Special Cases - Partition -




XV - H   Liability in Special Cases - Profits of Non-Residents from occasional Shipping Business -




XV - I   Liability in Special Cases - Recovery of tax in respect of Non-Residents -




XV - J   Liability in Special Cases - Persons Leaving India -




XV - JA   Liability in Special Cases - Association of Persons or Body of Individuals or Artificial Juridical Person formed for particular event or purpose -




XV - K   Liability in Special Cases - Persons trying to alienate their assets -




XV - L   Liability in Special Cases - Discontinuance of Business, or Dissolution -




XV - M   Liability in Special Cases - Private Companies -




XV - N   Liability in Special Cases - Special Provisions for certain kinds of income -




XVI - A   Special Provisions applicable to Firms - Assessment of Firms -




XVI - C   Special Provisions applicable to Firms - Changes in Constitution, Succession and Dissolution -




XVII - A   Collection and Recovery of Tax - General -




XVII - B   Collection and Recovery of Tax - Deduction at Source -




XVII - BB   Collection and Recovery of Tax - Collection at Source -




XVII - C   Collection and Recovery of Tax - Advance Payment of Tax -




XVII - D   Collection and Recovery of Tax - Collection and Recovery -




XVII - F   Collection and Recovery of Tax - Interest chargeable in certain cases -




XVIII   Relief respecting tax on Dividends in certain cases -




XIX   Refunds -




XIX A   Settlement of Cases -




XIX B   Advance Rulings -




XX - A   Appeals and Revision - Appeals to Deputy Commisssioner (Appeals) and Commissioner (Appeals) -




XX - B   Appeals and Revision - Appeals to the Appellate Tribunal -




XX - CC   Appeals and Revision - Appeals to High Court -




XX - D   Appeals and Revision - Appea;s to the Supreme Court -




XX - E   Appeals and Revision - Revision by the Commissioner -




XX - F   Appeals and Revision - General -




XX A   Acquision of Immovable Properties in certain cases of Transfer to counteract evasion of Tax -




XX B   Requirement as to Mode of Acceptance, Payment or Repayment in certain cases tocounteract evasion of Tax -




XX C   Purchase by Central Government of Immovable Properties in certain cases of Transfer -




XXI   Penalties Imposable -




XXII   Offences and Prosecution -




XXIII   Miscellaneous -




SCHEDULES   Schedules -




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