Indian Income Tax Act, 1961
 

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Chapter No. Particulars Sections
I   Preliminary
II   Basis of Charge
III   Incomes which do not form part of Total Income
IV   Computation of Total Income
IV - A   Salaries
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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