The Income-tax Act, 2025
Chapter-I Preliminary [Sections 1 to 3]
Chapter-II Basis of Charge [Sections 4 to 40]
Section 4 of Income-tax Act, 2025 – Charge of income-tax
Section 5 of Income-tax Act, 2025 – Scope of total income
Section 6 of Income-tax Act, 2025 – Residence in India
Section 7 of Income-tax Act, 2025 – Income deemed to be received and dividend deemed to be income in a tax year
Section 8 of Income-tax Act, 2025 – Income on receipt of capital asset or stock-in-trade by specified person from specified entity
Section 9 of Income-tax Act, 2025 – Income deemed to accrue or arise in India
Section 10 of Income-tax Act, 2025 – Apportionment of income between spouses governed by Portuguese Civil Code
Chapter-III Incomes which do not form part of Total Income [Sections 11 to 12]
Chapter-IV Computation of Total Income [Sections 13 to 95]
Section 13 of Income-tax Act, 2025 – Heads of income
Section 14 of Income-tax Act, 2025 – Income not forming part of total income and expenditure in relation to such income
Section 15 of Income-tax Act, 2025 – Salaries
Section 16 of Income-tax Act, 2025 – Income from salary
Section 17 of Income-tax Act, 2025 – Perquisite
Section 18 of Income-tax Act, 2025 – Profits in lieu of salary
Section 19 of Income-tax Act, 2025 – Deductions from salaries
Section 20 of Income-tax Act, 2025 – Income from house property
Section 21 of Income-tax Act, 2025 – Determination of annual value
Section 22 of Income-tax Act, 2025 – Deductions from income from house property
Section 23 of Income-tax Act, 2025 – Arrears of rent and unrealised rent received subsequently
Section 24 of Income-tax Act, 2025 – Property owned by co-owners
Section 25 of Income-tax Act, 2025 – Interpretation
Section 26 of Income-tax Act, 2025 – Income under head “Profits and gains of business or profession
Section 27 of Income-tax Act, 2025 – Manner of computing profits and gains of business or profession
Section 28 of Income-tax Act, 2025 – Rent, rates, taxes, repairs and insurance
Section 29 of Income-tax Act, 2025 – Deductions related to employee welfare
Section 30 of Income-tax Act, 2025 – Deduction on certain premium
Section 31 of Income-tax Act, 2025 – Deduction for bad debt and provision for bad and doubtful debt
Section 32 of Income-tax Act, 2025 – Other deductions
Section 33 of Income-tax Act, 2025 – Deduction for depreciation
Section 34 of Income-tax Act, 2025 – General conditions for allowable deductions
Section 35 of Income-tax Act, 2025 – Amounts not deductible in certain circumstances
Section 36 of Income-tax Act, 2025 – Expenses or payments not deductible in certain circumstances
Section 37 of Income-tax Act, 2025 – Certain deductions allowed on actual payment basis only
Section 38 of Income-tax Act, 2025 – Certain sums deemed as profits and gains of business or profession
Section 39 of Income-tax Act, 2025 – Computation of actual cost
Section 40 of Income-tax Act, 2025 – Special provision for computation of cost of acquisition of certain assets
Section 41 of Income-tax Act, 2025 – Written down value of depreciable asset
Section 42 of Income-tax Act, 2025 – Capitalising impact of foreign exchange fluctuation
Section 43 of Income-tax Act, 2025 – Taxation of foreign exchange fluctuation
Section 44 of Income-tax Act, 2025 – Amortisation of certain preliminary expenses
Section 45 of Income-tax Act, 2025 – Expenditure on scientific research
Section 46 of Income-tax Act, 2025 – Capital expenditure of specified business
Section 47 of Income-tax Act, 2025 – Expenditure on agricultural extension project and skill development project
Section 48 of Income-tax Act, 2025 – Tea development account, coffee development account and rubber development account
Section 49 of Income-tax Act, 2025 – Site Restoration Fund
Section 50 of Income-tax Act, 2025 – Special provision in case of trade, profession or similar association
Section 51 of Income-tax Act, 2025 – Amortisation of expenditure for prospecting certain minerals
Section 52 of Income-tax Act, 2025 – Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc
Section 53 of Income-tax Act, 2025 – Full value of consideration for transfer of assets other than capital assets in certain cases
Section 54 of Income-tax Act, 2025 – Business of prospecting for mineral oils
Section 55 of Income-tax Act, 2025 – Insurance business
Section 56 of Income-tax Act, 2025 – Special provision in case of interest income of specified financial institutions
Section 57 of Income-tax Act, 2025 – Revenue recognition for construction and service contracts
Section 58 of Income-tax Act, 2025 – Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents
Section 59 of Income-tax Act, 2025 – Computation of royalty and fee for technical services in hands of non-residents
Section 60 of Income-tax Act, 2025 – Deduction of head office expenditure in case of nonresident
Section 61 of Income-tax Act, 2025 – Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents
Section 62 of Income-tax Act, 2025 – Maintenance of books of account
Section 63 of Income-tax Act, 2025 – Tax audit
Section 64 of Income-tax Act, 2025 – Special provision for computing deductions in case of business reorganisation of co-operative banks
Section 65 of Income-tax Act, 2025 – Interpretation for purposes of section 64
Section 66 of Income-tax Act, 2025 – Interpretation
Section 67 of Income-tax Act, 2025 – Capital gains
Section 68 of Income-tax Act, 2025 – Capital gains on distribution of assets by companies in liquidation
Section 69 of Income-tax Act, 2025 – Capital gains on purchase by company of its own shares or other specified securities
Section 70 of Income-tax Act, 2025 – Transactions not regarded as transfer
Section 71 of Income-tax Act, 2025 – Withdrawal of exemption in certain cases
Section 72 of Income-tax Act, 2025 – Mode of computation of capital gains
Section 73 of Income-tax Act, 2025 – Cost with reference to certain modes of acquisition
Section 74 of Income-tax Act, 2025 – Special provision for computation of capital gains in case of depreciable assets
Section 75 of Income-tax Act, 2025 – Special provision for cost of acquisition in case of depreciable asset
Section 76 of Income-tax Act, 2025 – Special provision for computation of capital gains in case of Market Linked Debenture
Section 77 of Income-tax Act, 2025 – Special provision for computation of capital gains in case of slump sale
Section 78 of Income-tax Act, 2025 – Special provision for full value of consideration in certain cases
Section 79 of Income-tax Act, 2025 – Special provision for full value of consideration for transfer of share other than quoted share
Section 80 of Income-tax Act, 2025 – Fair market value deemed to be full value of consideration in certain cases
Section 81 of Income-tax Act, 2025 – Advance money received
Section 82 of Income-tax Act, 2025 – Profit on sale of property used for residence
Section 83 of Income-tax Act, 2025 – Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases
Section 84 of Income-tax Act, 2025 – Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases
Section 85 of Income-tax Act, 2025 – Capital gains not to be charged on investment in certain bond
Section 86 of Income-tax Act, 2025 – Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house
Section 87 of Income-tax Act, 2025 – Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section 88 of Income-tax Act, 2025 – Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
Section 89 of Income-tax Act, 2025 – Extension of time for acquiring new asset or depositing or investing amount of capital gains
Section 90 of Income-tax Act, 2025 – Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
Section 91 of Income-tax Act, 2025 – Reference to Valuation Officer
Section 92 of Income-tax Act, 2025 – Income from other sources
Section 93 of Income-tax Act, 2025 – Deductions
Section 94 of Income-tax Act, 2025 – Amounts not deductible
Section 95 of Income-tax Act, 2025 – Profits chargeable to tax
Chapter-V Income of Other Persons Included in Total Income of Assessee [Sections 96 to 100]
Section 96 of Income-tax Act, 2025 – Transfer of income without transfer of assets
Section 97 of Income-tax Act, 2025 – Chargeability of income in transfer of assets
Section 98 of Income-tax Act, 2025 – “Transfer” and “revocable transfer” defined
Section 99 of Income-tax Act, 2025 – Income of individual to include income of spouse, minor child, etc
Section 100 of Income-tax Act, 2025 – Liability of person in respect of income included in income of another person
Chapter-VI Aggregation of Income [Sections 101 to 107]
Section 101 of Income-tax Act, 2025 – Total income
Section 102 of Income-tax Act, 2025 – Unexplained credits
Section 103 of Income-tax Act, 2025 – Unexplained investment
Section 104 of Income-tax Act, 2025 – Unexplained asset
Section 105 of Income-tax Act, 2025 – Unexplained expenditure
Section 106 of Income-tax Act, 2025 – Amount borrowed or repaid through negotiable instrument, hundi, etc.
Section 107 of Income-tax Act, 2025 – Charge of tax
Chapter-VII Set Off, or Carry Forward and Set Off of Losses [Sections 108 to 121]
Section 108 of Income-tax Act, 2025 – Set off of losses under same head of income
Section 109 of Income-tax Act, 2025 – Set off of losses under any other head of income
Section 110 of Income-tax Act, 2025 – Carry forward and set off of loss from house property
Section 111 of Income-tax Act, 2025 – Carry forward and set off of loss from Capital gains
Section 112 of Income-tax Act, 2025 – Carry forward and set off of business loss
Section 113 of Income-tax Act, 2025 – Set off and carry forward of losses computed in respect of speculation business
Section 114 of Income-tax Act, 2025 – Set off and carry forward of losses computed in respect of specified business
Section 115 of Income-tax Act, 2025 – Set off and carry forward of losses from specified activity
Section 116 of Income-tax Act, 2025 – Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc
Section 117 of Income-tax Act, 2025 – Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
Section 118 of Income-tax Act, 2025 – Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks
Section 119 of Income-tax Act, 2025 – Carry forward and set off of losses not permissible in certain cases
Section 120 of Income-tax Act, 2025 – No set off of losses against undisclosed income consequent to search, requisition and survey
Section 121 of Income-tax Act, 2025 – Submission of return for losses
Chapter-VIII Deductions To Be Made In Computing Total Income [Sections 122 to 154]
Section 122 of Income-tax Act, 2025 – Deductions to be made in computing total income
Section 123 of Income-tax Act, 2025 – Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc
Section 124 of Income-tax Act, 2025 – Deduction in respect of employer and assessee contribution to pension scheme of Central Government
Section 125 of Income-tax Act, 2025 – Deduction in respect of contribution to Agnipath Scheme
Section 126 of Income-tax Act, 2025 – Deduction in respect of health insurance premia
Section 127 of Income-tax Act, 2025 – Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
Section 128 of Income-tax Act, 2025 – Deduction in respect of medical treatment, etc
Section 129 of Income-tax Act, 2025 – Deduction in respect of interest on loan taken for higher education
Section 130 of Income-tax Act, 2025 – Deduction in respect of interest on loan taken for residential house property
Section 131 of Income-tax Act, 2025 – Deduction in respect of interest on loan taken for certain house property
Section 132 of Income-tax Act, 2025 – Deduction in respect of purchase of electric vehicle
Section 133 of Income-tax Act, 2025 – Deduction in respect of donations to certain funds, charitable institutions, etc
Section 134 of Income-tax Act, 2025 – Deductions in respect of rents paid
Section 135 of Income-tax Act, 2025 – Deduction in respect of certain donations for scientific research or rural development
Section 136 of Income-tax Act, 2025 – Deduction in respect of contributions given by companies to political parties
Section 137 of Income-tax Act, 2025 – Deduction in respect of contributions given by any person to political parties
Section 138 of Income-tax Act, 2025 – Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
Section 139 of Income-tax Act, 2025 – Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
Section 140 of Income-tax Act, 2025 – Special provision in respect of specified business
Section 141 of Income-tax Act, 2025 – Deduction in respect of profits and gains from certain industrial undertakings
Section 142 of Income-tax Act, 2025 – Deductions in respect of profits and gains from housing projects
Section 143 of Income-tax Act, 2025 – Special provisions in respect of certain undertakings in North-Eastern States
Section 144 of Income-tax Act, 2025 – Special provisions in respect of newly established Units in Special Economic Zones
Section 145 of Income-tax Act, 2025 – Deduction for businesses engaged in collecting and processing of bio-degradable waste
Section 146 of Income-tax Act, 2025 – Deduction in respect of additional employee cost
Section 147 of Income-tax Act, 2025 – Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
Section 148 of Income-tax Act, 2025 – Deduction in respect of certain inter-corporate dividends
Section 149 of Income-tax Act, 2025 – Deduction in respect of income of co-operative societies
Section 150 of Income-tax Act, 2025 – Interpretation for purposes of section 149
Section 151 of Income-tax Act, 2025 – Deduction in respect of royalty income, etc., of authors of certain books other than text-books
Section 152 of Income-tax Act, 2025 – Deduction in respect of royalty on patents
Section 153 of Income-tax Act, 2025 – Deduction for interest on deposits
Section 154 of Income-tax Act, 2025 – Deduction in case of a person with disability
Chapter-IX Rebates and Reliefs [Sections 155 to 160]
Section 155 of Income-tax Act, 2025 – Rebate to be allowed in computing income-tax
Section 156 of Income-tax Act, 2025 – Rebate of income-tax in case of certain individuals
Section 157 of Income-tax Act, 2025 – Relief when salary, etc., is paid in arrears or in advance
Section 158 of Income-tax Act, 2025 – Relief from taxation in income from retirement benefit account maintained in a notified country
Section 159 of Income-tax Act, 2025 – Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
Section 160 of Income-tax Act, 2025 – Countries with which no agreement exists
Chapter-X Special Provisions Relating to Avoidance of Tax [Sections 161 to 177]
Section 161 of Income-tax Act, 2025 – Computation of income from international transaction and specified domestic transaction having regard to arm’s length price
Section 162 of Income-tax Act, 2025 – Meaning of associated enterprise
Section 163 of Income-tax Act, 2025 – Meaning of international transaction
Section 164 of Income-tax Act, 2025 – Meaning of specified domestic transaction
Section 165 of Income-tax Act, 2025 – Determination of arm’s length price
Section 166 of Income-tax Act, 2025 – Reference to Transfer Pricing Officer
Section 167 of Income-tax Act, 2025 – Power of Board to make safe harbour rules
Section 168 of Income-tax Act, 2025 – Advance pricing agreement
Section 169 of Income-tax Act, 2025 – Effect to advance pricing agreement
Section 170 of Income-tax Act, 2025 – Secondary adjustment in certain cases
Section 171 of Income-tax Act, 2025 – Maintenance, keeping and furnishing of information and document by certain persons
Section 172 of Income-tax Act, 2025 – Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
Section 173 of Income-tax Act, 2025 – Definitions of certain terms relevant to determination of arm’s length price, etc
Section 174 of Income-tax Act, 2025 – Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Section 175 of Income-tax Act, 2025 – Avoidance of tax by certain transactions in securities
Section 176 of Income-tax Act, 2025 – Special measures in respect of transactions with persons located in notified jurisdictional area
Section 177 of Income-tax Act, 2025 – Limitation on interest deduction in certain cases
Chapter-XI General Anti-Avoidance Rule [Sections 178 to 184]
Section 178 of Income-tax Act, 2025 – Applicability of General Anti-Avoidance Rule
Section 179 of Income-tax Act, 2025 – Impermissible avoidance arrangement
Section 180 of Income-tax Act, 2025 – Arrangement to lack commercial substance
Section 181 of Income-tax Act, 2025 – Consequences of impermissible avoidance arrangement
Section 182 of Income-tax Act, 2025 – Treatment of connected person and accommodating party
Section 183 of Income-tax Act, 2025 – Application of this Chapter
Section 184 of Income-tax Act, 2025 – Interpretation
Chapter-XII Mode of Payment in Certain Cases, etc. [Sections 185 to 189]
Section 185 of Income-tax Act, 2025 – Mode of taking or accepting certain loans, deposits and specified sum
Section 186 of Income-tax Act, 2025 – Mode of undertaking transactions
Section 187 of Income-tax Act, 2025 – Acceptance of payment through prescribed electronic modes
Section 188 of Income-tax Act, 2025 – Mode of repayment of certain loans or deposits or specified advances
Section 189 of Income-tax Act, 2025 – Interpretation
Chapter-XIII Determination of Tax in Special Cases [Sections 190 to 235]
Section 190 of Income-tax Act, 2025 – Determination of tax where total income includes income on which no tax is payable
Section 191 of Income-tax Act, 2025 – Tax on accumulated balance of recognised provident fund
Section 192 of Income-tax Act, 2025 – Tax in case of block assessment of search cases
Section 193 of Income-tax Act, 2025 – Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 194 of Income-tax Act, 2025 – Tax on certain incomes
Section 195 of Income-tax Act, 2025 – Tax on income referred to in sections 102 to 106
Section 196 of Income-tax Act, 2025 – Tax on short-term capital gains in certain cases
Section 197 of Income-tax Act, 2025 – Tax on long-term capital gains
Section 198 of Income-tax Act, 2025 – Tax on long-term capital gains in certain cases
Section 199 of Income-tax Act, 2025 – Tax on income of certain manufacturing domestic companies
Section 200 of Income-tax Act, 2025 – Tax on income of certain domestic companies
Section 201 of Income-tax Act, 2025 – Tax on income of new manufacturing domestic companies
Section 202 of Income-tax Act, 2025 – New tax regime for individuals, Hindu undivided family and others
Section 203 of Income-tax Act, 2025 – Tax on income of certain resident cooperative societies
Section 204 of Income-tax Act, 2025 – Tax on income of certain new manufacturing co-operative societies
Section 205 of Income-tax Act, 2025 – Conditions for tax on income of certain companies and co-operative societies
Section 206 of Income-tax Act, 2025 – Special provision for minimum alternate tax and alternate minimum tax
Section 207 of Income-tax Act, 2025 – Tax on dividends, royalty and fees for technical service in case of foreign companies
Section 208 of Income-tax Act, 2025 – Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 209 of Income-tax Act, 2025 – Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 210 of Income-tax Act, 2025 – Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 211 of Income-tax Act, 2025 – Tax on non-resident sportsmen or sports associations
Section 212 of Income-tax Act, 2025 – Interpretation
Section 213 of Income-tax Act, 2025 – Special provision for computation of total income of non-residents
Section 214 of Income-tax Act, 2025 – Tax on investment income and long-term capital gains
Section 215 of Income-tax Act, 2025 – Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 216 of Income-tax Act, 2025 – Return of income not to be furnished in certain cases
Section 217 of Income-tax Act, 2025 – Benefit under Chapter to be available in certain cases even after assessee becomes resident
Section 218 of Income-tax Act, 2025 – Chapter not to apply if the assessee so chooses
Section 219 of Income-tax Act, 2025 – Conversion of an Indian branch of foreign company into subsidiary Indian company
Section 220 of Income-tax Act, 2025 – Foreign company said to be resident in India
Section 221 of Income-tax Act, 2025 – Tax on income from securitisation trusts
Section 222 of Income-tax Act, 2025 – Tax on income in case of venture capital undertakings
Section 223 of Income-tax Act, 2025 – Tax on income of unit holder and business trust
Section 224 of Income-tax Act, 2025 – Tax on income of investment fund and its unit holders
Section 225 of Income-tax Act, 2025 – Income from business of operating qualifying ships
Section 226 of Income-tax Act, 2025 – Tonnage tax scheme
Section 227 of Income-tax Act, 2025 – Computation of tonnage income
Section 228 of Income-tax Act, 2025 – Relevant shipping income and exclusion from book profit
Section 229 of Income-tax Act, 2025 – Depreciation and gains relating to tonnage tax assets
Section 230 of Income-tax Act, 2025 – Exclusion of deduction, loss, set off, etc
Section 231 of Income-tax Act, 2025 – Method of opting of tonnage tax scheme and validity
Section 232 of Income-tax Act, 2025 – Certain conditions for applicability of tonnage tax scheme
Section 233 of Income-tax Act, 2025 – Amalgamation and demerger
Section 234 of Income-tax Act, 2025 – Avoidance of tax and exclusion from tonnage tax scheme
Section 235 of Income-tax Act, 2025 – Interpretation
Chapter-XIV Tax Administration [Sections 236 to 261]
Section 236 of Income-tax Act, 2025 – Income-tax authorities
Section 237 of Income-tax Act, 2025 – Appointment of income-tax authorities
Section 238 of Income-tax Act, 2025 – Control of income-tax authorities
Section 239 of Income-tax Act, 2025 – Instructions to subordinate authorities
Section 240 of Income-tax Act, 2025 – Taxpayer’s Charter
Section 241 of Income-tax Act, 2025 – Jurisdiction of income-tax authorities
Section 242 of Income-tax Act, 2025 – Jurisdiction of Assessing Officers
Section 243 of Income-tax Act, 2025 – Power to transfer cases
Section 244 of Income-tax Act, 2025 – Change of incumbent of an office
Section 245 of Income-tax Act, 2025 – Faceless jurisdiction of income-tax authorities
Section 246 of Income-tax Act, 2025 – Power regarding discovery, production of evidence, etc
Section 247 of Income-tax Act, 2025 – Search and seizure
Section 248 of Income-tax Act, 2025 – Powers to requisition
Section 249 of Income-tax Act, 2025 – Reasons not to be disclosed
Section 250 of Income-tax Act, 2025 – Application of seized or requisitioned assets
Section 251 of Income-tax Act, 2025 – Copying, extraction, retention and release of books of account and documents seized or requisitioned
Section 252 of Income-tax Act, 2025 – Power to call for information
Section 253 of Income-tax Act, 2025 – Powers of survey
Section 254 of Income-tax Act, 2025 – Power to collect certain information
Section 255 of Income-tax Act, 2025 – Power to inspect registers of companies
Section 256 of Income-tax Act, 2025 – Power of certain income-tax authorities
Section 257 of Income-tax Act, 2025 – Proceedings before income-tax authorities to be judicial proceedings
Section 258 of Income-tax Act, 2025 – Disclosure of information relating to assessees
Section 259 of Income-tax Act, 2025 – Power to call for information by prescribed income-tax authority
Section 260 of Income-tax Act, 2025 – Faceless collection of information
Section 261 of Income-tax Act, 2025 – Interpretation
Chapter-XV Return of Income [Sections 262 to 267]
Section 262 of Income-tax Act, 2025 – Permanent Account Number
Section 263 of Income-tax Act, 2025 – Return of income
Section 264 of Income-tax Act, 2025 – Scheme for submission of returns through tax return preparers
Section 265 of Income-tax Act, 2025 – Return by whom to be verified
Section 266 of Income-tax Act, 2025 – Self-assessment
Section 267 of Income-tax Act, 2025 – Tax on updated return
Chapter-XVI Procedure for Assessment [Sections 268 to 301]
Section 268 of Income-tax Act, 2025 – Inquiry before assessment
Section 269 of Income-tax Act, 2025 – Estimation of value of assets by Valuation Officer
Section 270 of Income-tax Act, 2025 – Assessment
Section 271 of Income-tax Act, 2025 – Best judgment assessment
Section 272 of Income-tax Act, 2025 – Power of Joint Commissioner to issue directions in certain cases
Section 273 of Income-tax Act, 2025 – Faceless Assessment
Section 274 of Income-tax Act, 2025 – Reference to Principal Commissioner or Commissioner in certain cases
Section 275 of Income-tax Act, 2025 – Reference to Dispute Resolution Panel
Section 276 of Income-tax Act, 2025 – Method of accounting
Section 277 of Income-tax Act, 2025 – Method of accounting in certain cases
Section 278 of Income-tax Act, 2025 – Taxability of certain income
Section 279 of Income-tax Act, 2025 – Income escaping assessment
Section 280 of Income-tax Act, 2025 – Issue of notice where income has escaped assessment
Section 281 of Income-tax Act, 2025 – Procedure before issuance of notice under section 280
Section 282 of Income-tax Act, 2025 – Time limit for notices under sections 280 and 281
Section 283 of Income-tax Act, 2025 – Provision for cases where assessment is in pursuance of an order on appeal, etc
Section 284 of Income-tax Act, 2025 – Sanction for issue of notice
Section 285 of Income-tax Act, 2025 – Other provisions
Section 286 of Income-tax Act, 2025 – Time limit for completion of assessment, reassessment and recomputation
Section 287 of Income-tax Act, 2025 – Rectification of mistake
Section 288 of Income-tax Act, 2025 – Other amendments
Section 289 of Income-tax Act, 2025 – Notice of demand
Section 290 of Income-tax Act, 2025 – Modification and revision of notice in certain cases
Section 291 of Income-tax Act, 2025 – Intimation of loss
Section 292 of Income-tax Act, 2025 – Assessment of total undisclosed income as a result of search
Section 293 of Income-tax Act, 2025 – Computation of total undisclosed income of block period
Section 294 of Income-tax Act, 2025 – Procedure for block assessment
Section 295 of Income-tax Act, 2025 – Undisclosed income of any other person
Section 296 of Income-tax Act, 2025 – Time-limit for completion of block assessment
Section 297 of Income-tax Act, 2025 – Certain interests and penalties not to be levied or imposed
Section 298 of Income-tax Act, 2025 – Levy of interest and penalty in certain in cases
Section 299 of Income-tax Act, 2025 – Authority competent to make assessment of block period
Section 300 of Income-tax Act, 2025 – Application of other provisions of Act
Section 301 of Income-tax Act, 2025 – Interpretation
Chapter-XVII Special Provisions Relating to Certain Persons [Sections 302 to 355]
Section 302 of Income-tax Act, 2025 – Legal representative
Section 303 of Income-tax Act, 2025 – Representative assessee
Section 304 of Income-tax Act, 2025 – Liability of representative assessee
Section 305 of Income-tax Act, 2025 – Right of representative assessee to recover tax paid
Section 306 of Income-tax Act, 2025 – Who may be regarded as agent
Section 307 of Income-tax Act, 2025 – Charge of tax where share of beneficiaries unknown
Section 308 of Income-tax Act, 2025 – Charge of tax in case of oral trust
Section 309 of Income-tax Act, 2025 – Method of computing a member’s share in income of association of persons or body of individuals
Section 310 of Income-tax Act, 2025 – Share of member of association of persons or body of individuals in income of association or body
Section 311 of Income-tax Act, 2025 – Charge of tax where shares of members in association of persons or body of individuals unknown, etc
Section 312 of Income-tax Act, 2025 – Executor
Section 313 of Income-tax Act, 2025 – Succession to business or profession otherwise than on death
Section 314 of Income-tax Act, 2025 – Effect of order of tribunal or court in respect of business reorganisation
Section 315 of Income-tax Act, 2025 – Assessment after partition of Hindu undivided family
Section 316 of Income-tax Act, 2025 – Shipping business of non-residents
Section 317 of Income-tax Act, 2025 – Assessment of persons leaving India
Section 318 of Income-tax Act, 2025 – Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Section 319 of Income-tax Act, 2025 – Assessment of persons likely to transfer property to avoid tax
Section 320 of Income-tax Act, 2025 – Discontinued business
Section 321 of Income-tax Act, 2025 – Association dissolved or business discontinued
Section 322 of Income-tax Act, 2025 – Company in liquidation
Section 323 of Income-tax Act, 2025 – Liability of directors of private company
Section 324 of Income-tax Act, 2025 – Charge of tax in case of a firm
Section 325 of Income-tax Act, 2025 – Assessment as a firm
Section 326 of Income-tax Act, 2025 – Assessment when section 325 not complied with
Section 327 of Income-tax Act, 2025 – Change in constitution of a firm
Section 328 of Income-tax Act, 2025 – Succession of one firm by another firm
Section 329 of Income-tax Act, 2025 – Joint and several liability of partners for tax payable by firm
Section 330 of Income-tax Act, 2025 – Firm dissolved or business discontinued
Section 331 of Income-tax Act, 2025 – Liability of partners of limited liability partnership in liquidation
Section 332 of Income-tax Act, 2025 – Application for registration
Section 333 of Income-tax Act, 2025 – Switching over of regimes
Section 334 of Income-tax Act, 2025 – Tax on income of registered non-profit organisation
Section 335 of Income-tax Act, 2025 – Regular income
Section 336 of Income-tax Act, 2025 – Taxable regular income
Section 337 of Income-tax Act, 2025 – Specified income
Section 338 of Income-tax Act, 2025 – Income not to be included in regular income
Section 339 of Income-tax Act, 2025 – Corpus donation
Section 340 of Income-tax Act, 2025 – Deemed corpus donation
Section 341 of Income-tax Act, 2025 – Application of income
Section 342 of Income-tax Act, 2025 – Accumulated income
Section 343 of Income-tax Act, 2025 – Deemed accumulated income
Section 344 of Income-tax Act, 2025 – Business undertaking held as property
Section 345 of Income-tax Act, 2025 – Restriction on commercial activities by a registered non-profit organisation
Section 346 of Income-tax Act, 2025 – Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
Section 347 of Income-tax Act, 2025 – Books of account
Section 348 of Income-tax Act, 2025 – Audit
Section 349 of Income-tax Act, 2025 – Return of income
Section 350 of Income-tax Act, 2025 – Permitted modes of investment
Section 351 of Income-tax Act, 2025 – Specified violation
Section 352 of Income-tax Act, 2025 – Tax on accreted income
Section 353 of Income-tax Act, 2025 – Other violations
Section 354 of Income-tax Act, 2025 – Application for approval for purpose of section 133(1)(b)(ii)
Section 355 of Income-tax Act, 2025 – Interpretation
Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions [Sections 356 to 389]
Section 356 of Income-tax Act, 2025 – Appealable orders before Joint Commissioner (Appeals)
Section 357 of Income-tax Act, 2025 – Appealable orders before Commissioner (Appeals)
Section 358 of Income-tax Act, 2025 – Form of appeal and limitation
Section 359 of Income-tax Act, 2025 – Procedure in appeal
Section 360 of Income-tax Act, 2025 – Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
Section 361 of Income-tax Act, 2025 – Appellate Tribunal
Section 362 of Income-tax Act, 2025 – Appeals to Appellate Tribunal
Section 363 of Income-tax Act, 2025 – Orders of Appellate Tribunal
Section 364 of Income-tax Act, 2025 – Procedure of Appellate Tribunal
Section 365 of Income-tax Act, 2025 – Appeal to High Court
Section 366 of Income-tax Act, 2025 – Case before High Court to be heard by not less than two Judges
Section 367 of Income-tax Act, 2025 – Appeal to Supreme Court
Section 368 of Income-tax Act, 2025 – Hearing before Supreme Court
Section 369 of Income-tax Act, 2025 – Tax to be paid irrespective of appeal, etc
Section 370 of Income-tax Act, 2025 – Execution for costs awarded by Supreme Court
Section 371 of Income-tax Act, 2025 – Amendment of assessment on appeal
Section 372 of Income-tax Act, 2025 – Exclusion of time taken for copy
Section 373 of Income-tax Act, 2025 – Filing of appeal by income-tax authority
Section 374 of Income-tax Act, 2025 – Interpretation of “High Court”
Section 375 of Income-tax Act, 2025 – Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Section 376 of Income-tax Act, 2025 – Procedure where an identical question of law is pending before High Courts or Supreme Court
Section 377 of Income-tax Act, 2025 – Revision of orders prejudicial to revenue
Section 378 of Income-tax Act, 2025 – Revision of other orders
Section 379 of Income-tax Act, 2025 – Dispute Resolution Committee
Section 380 of Income-tax Act, 2025 – Interpretation
Section 381 of Income-tax Act, 2025 – Board for Advance Rulings
Section 382 of Income-tax Act, 2025 – Vacancies, etc., not to invalidate proceedings
Section 383 of Income-tax Act, 2025 – Application for advance ruling
Section 384 of Income-tax Act, 2025 – Procedure on receipt of application
Section 385 of Income-tax Act, 2025 – Appellate authority not to proceed in certain cases
Section 386 of Income-tax Act, 2025 – Advance ruling to be void in certain circumstances
Section 387 of Income-tax Act, 2025 – Powers of the Board for Advance Rulings
Section 388 of Income-tax Act, 2025 – Procedure of Board for Advance Rulings
Section 389 of Income-tax Act, 2025 – Appeal
Chapter-XIX Collection and Recovery of Tax [Sections 390 to 430]
Section 390 of Income-tax Act, 2025 – Deduction or collection at source and advance payment
Section 391 of Income-tax Act, 2025 – Direct payment
Section 392 of Income-tax Act, 2025 – Salary and accumulated balance due to an employee
Section 393 of Income-tax Act, 2025 – Tax to be deducted at source
Section 394 of Income-tax Act, 2025 – Collection of tax at source
Section 395 of Income-tax Act, 2025 – Certificates
Section 396 of Income-tax Act, 2025 – Tax deducted is income received
Section 397 of Income-tax Act, 2025 – Compliance and reporting
Section 398 of Income-tax Act, 2025 – Consequences of failure to deduct or pay or, collect or pay
Section 399 of Income-tax Act, 2025 – Processing
Section 400 of Income-tax Act, 2025 – Power of Central Government to relax provisions of this Chapter
Section 401 of Income-tax Act, 2025 – Bar against direct demand on assessee
Section 402 of Income-tax Act, 2025 – Interpretation
Section 403 of Income-tax Act, 2025 – Liability for payment of advance tax
Section 404 of Income-tax Act, 2025 – Conditions of liability to pay advance tax
Section 405 of Income-tax Act, 2025 – Computation of advance tax
Section 406 of Income-tax Act, 2025 – Payment of advance tax by assessee on his own accord
Section 407 of Income-tax Act, 2025 – Payment of advance tax by assessee in pursuance of order of Assessing Officer
Section 408 of Income-tax Act, 2025 – Instalments of advance tax and due dates
Section 409 of Income-tax Act, 2025 – When assessee is deemed to be in default
Section 410 of Income-tax Act, 2025 – Credit for advance tax
Section 411 of Income-tax Act, 2025 – When tax payable and when assessee deemed in default
Section 412 of Income-tax Act, 2025 – Penalty payable when tax in default
Section 413 of Income-tax Act, 2025 – Certificate by Tax Recovery Officer and validity thereof
Section 414 of Income-tax Act, 2025 – Tax Recovery Officer by whom recovery is to be effected
Section 415 of Income-tax Act, 2025 – Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section 416 of Income-tax Act, 2025 – Other modes of recovery
Section 417 of Income-tax Act, 2025 – Recovery through State Government
Section 418 of Income-tax Act, 2025 – Recovery of tax in pursuance of agreements with foreign countries
Section 419 of Income-tax Act, 2025 – Recovery of penalties, fine, interest and other sums
Section 420 of Income-tax Act, 2025 – Tax clearance certificate
Section 421 of Income-tax Act, 2025 – Recovery by suit or under other law not affected
Section 422 of Income-tax Act, 2025 – Recovery of tax arrear in respect of non-resident from his assets
Section 423 of Income-tax Act, 2025 – Interest for defaults in furnishing return of income
Section 424 of Income-tax Act, 2025 – Interest for defaults in payment of advance tax
Section 425 of Income-tax Act, 2025 – Interest for deferment of advance tax
Section 426 of Income-tax Act, 2025 – Interest on excess refund
Section 427 of Income-tax Act, 2025 – Fee for default in furnishing statements
Section 428 of Income-tax Act, 2025 – Fee for default in furnishing return of income
Section 429 of Income-tax Act, 2025 – Fee for default relating to statement or certificate
Section 430 of Income-tax Act, 2025 – Fee for default relating to intimation of Aadhaar number
Chapter-XX Refunds [Sections 431 to 438]
Section 431 of Income-tax Act, 2025 – Refunds
Section 432 of Income-tax Act, 2025 – Person entitled to claim refund in certain special cases
Section 433 of Income-tax Act, 2025 – Form of claim for refund and limitation
Section 434 of Income-tax Act, 2025 – Refund for denying liability to deduct tax in certain cases
Section 435 of Income-tax Act, 2025 – Refund on appeal, etc
Section 436 of Income-tax Act, 2025 – Correctness of assessment not to be questioned
Section 437 of Income-tax Act, 2025 – Interest on refunds
Section 438 of Income-tax Act, 2025 – Set off and withholding of refunds in certain cases
Chapter-XXI Penalties [Sections 439 to 472]
Section 439 of Income-tax Act, 2025 – Penalty for under-reporting and misreporting of income
Section 440 of Income-tax Act, 2025 – Immunity from imposition of penalty, etc
Section 441 of Income-tax Act, 2025 – Failure to keep, maintain or retain books of account, documents, etc
Section 442 of Income-tax Act, 2025 – Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Section 443 of Income-tax Act, 2025 – Penalty in respect of certain income
Section 444 of Income-tax Act, 2025 – Penalty for false entry, etc., in books of account
Section 445 of Income-tax Act, 2025 – Benefits to related persons
Section 446 of Income-tax Act, 2025 – Failure to get accounts audited
Section 447 of Income-tax Act, 2025 – Penalty for failure to furnish report under section 172
Section 448 of Income-tax Act, 2025 – Penalty for failure to deduct tax at source
Section 449 of Income-tax Act, 2025 – Penalty for failure to collect tax at source
Section 450 of Income-tax Act, 2025 – Penalty for failure to comply with provisions of section 185
Section 451 of Income-tax Act, 2025 – Penalty for failure to comply with provisions of section 186
Section 452 of Income-tax Act, 2025 – Penalty for failure to comply with provisions of section 187
Section 453 of Income-tax Act, 2025 – Penalty for failure to comply with provisions of section 188
Section 454 of Income-tax Act, 2025 – Penalty for failure to furnish statement of financial transaction or reportable account
Section 455 of Income-tax Act, 2025 – Penalty for furnishing inaccurate statement of financial transaction or reportable account
Section 456 of Income-tax Act, 2025 – Penalty for failure to furnish statement or information or document by an eligible investment fund
Section 457 of Income-tax Act, 2025 – Penalty for failure to furnish information or document under section 171
Section 458 of Income-tax Act, 2025 – Penalty for failure to furnish information or document under section 506
Section 459 of Income-tax Act, 2025 – Penalty for failure to furnish report or for furnishing inaccurate report under section 511
Section 460 of Income-tax Act, 2025 – Penalty for failure to submit statement under section 505
Section 461 of Income-tax Act, 2025 – Penalty for failure to furnish statements, etc
Section 462 of Income-tax Act, 2025 – Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d)
Section 463 of Income-tax Act, 2025 – Penalty for furnishing incorrect information in reports or certificates
Section 464 of Income-tax Act, 2025 – Penalty for failure to furnish statements, etc
Section 465 of Income-tax Act, 2025 – Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
Section 466 of Income-tax Act, 2025 – Penalty for failure to comply with the provisions of section 254
Section 467 of Income-tax Act, 2025 – Penalty for failure to comply with the provisions of section 262
Section 468 of Income-tax Act, 2025 – Penalty for failure to comply with the provisions of section 397
Section 469 of Income-tax Act, 2025 – Power to reduce or waive penalty, etc., in certain cases
Section 470 of Income-tax Act, 2025 – Penalty not to be imposed in certain cases
Section 471 of Income-tax Act, 2025 – Procedure
Section 472 of Income-tax Act, 2025 – Bar of limitation for imposing penalties
Chapter-XXII Offences and Prosecution [Sections 473 to 498]
Section 473 of Income-tax Act, 2025 – Contravention of order made under section 247
Section 474 of Income-tax Act, 2025 – Failure to comply with section 247(1)(ii)
Section 475 of Income-tax Act, 2025 – Removal, concealment, transfer or delivery of property to prevent tax recovery
Section 476 of Income-tax Act, 2025 – Failure to pay tax to credit of Central Government under Chapter XIX-B
Section 477 of Income-tax Act, 2025 – Failure to pay tax collected at source
Section 478 of Income-tax Act, 2025 – Wilful attempt to evade tax, etc
Section 479 of Income-tax Act, 2025 – Failure to furnish returns of income
Section 480 of Income-tax Act, 2025 – Failure to furnish return of income in search cases
Section 481 of Income-tax Act, 2025 – Failure to produce accounts and documents
Section 482 of Income-tax Act, 2025 – False statement in verification, etc
Section 483 of Income-tax Act, 2025 – Falsification of books of account or document, etc
Section 484 of Income-tax Act, 2025 – Abetment of false return, etc
Section 485 of Income-tax Act, 2025 – Punishment for second and subsequent offences
Section 486 of Income-tax Act, 2025 – Punishment not to be imposed in certain cases
Section 487 of Income-tax Act, 2025 – Offences by companies
Section 488 of Income-tax Act, 2025 – Offences by Hindu undivided family
Section 489 of Income-tax Act, 2025 – Presumption as to assets, books of account, etc., in certain cases
Section 490 of Income-tax Act, 2025 – Presumption as to culpable mental state
Section 491 of Income-tax Act, 2025 – Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Section 492 of Income-tax Act, 2025 – Certain offences to be non-cognizable
Section 493 of Income-tax Act, 2025 – Proof of entries in records or documents
Section 494 of Income-tax Act, 2025 – Disclosure of particulars by public servants
Section 495 of Income-tax Act, 2025 – Special Courts
Section 496 of Income-tax Act, 2025 – Offences triable by Special Court
Section 497 of Income-tax Act, 2025 – Trial of offences as summons case
Section 498 of Income-tax Act, 2025 – Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
Chapter-XXIII Miscellaneous [Sections 499 to 536]
Section 499 of Income-tax Act, 2025 – Certain transfers to be void
Section 500 of Income-tax Act, 2025 – Provisional attachment to protect revenue in certain cases
Section 501 of Income-tax Act, 2025 – Service of notice, generally
Section 502 of Income-tax Act, 2025 – Authentication of notices and other documents
Section 503 of Income-tax Act, 2025 – Service of notice when family is disrupted or firm etc., is dissolved
Section 504 of Income-tax Act, 2025 – Service of notice in case of discontinued business
Section 505 of Income-tax Act, 2025 – Submission of statement by a non-resident having liaison office
Section 506 of Income-tax Act, 2025 – Furnishing of information or documents by an Indian concern in certain cases
Section 507 of Income-tax Act, 2025 – Submission of statements by producers of cinematograph films or persons engaged in specified activity
Section 508 of Income-tax Act, 2025 – Obligation to furnish statement of financial transaction or reportable account
Section 509 of Income-tax Act, 2025 – Obligation to furnish information on transaction of crypto-asset
Section 510 of Income-tax Act, 2025 – Annual information statement
Section 511 of Income-tax Act, 2025 – Furnishing of report in respect of international group.
Section 512 of Income-tax Act, 2025 – Publication of information respecting assessees in certain cases
Section 513 of Income-tax Act, 2025 – Appearance by registered valuer in certain matters
Section 514 of Income-tax Act, 2025 – Registration of valuers
Section 515 of Income-tax Act, 2025 – Appearance by authorised representative
Section 516 of Income-tax Act, 2025 – Rounding off of amount of total income, or amount payable or refundable
Section 517 of Income-tax Act, 2025 – Receipt to be given
Section 518 of Income-tax Act, 2025 – Indemnity
Section 519 of Income-tax Act, 2025 – Power to tender immunity from prosecution
Section 520 of Income-tax Act, 2025 – Cognizance of offences
Section 521 of Income-tax Act, 2025 – Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
Section 522 of Income-tax Act, 2025 – Return of income, etc., not to be invalid on certain grounds
Section 523 of Income-tax Act, 2025 – Notice deemed to be valid in certain circumstances
Section 524 of Income-tax Act, 2025 – Presumption as to assets, books of account, etc
Section 525 of Income-tax Act, 2025 – Authorisation and assessment in case of search or requisition
Section 526 of Income-tax Act, 2025 – Bar of suits in civil courts
Section 527 of Income-tax Act, 2025 – Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
Section 528 of Income-tax Act, 2025 – Power of Central Government or Board to condone delays in obtaining approval
Section 529 of Income-tax Act, 2025 – Power to withdraw approval
Section 530 of Income-tax Act, 2025 – Act to have effect pending legislative provision for charge of tax
Section 531 of Income-tax Act, 2025 – Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
Section 532 of Income-tax Act, 2025 – Power to frame schemes
Section 533 of Income-tax Act, 2025 – Power to make rules
Section 534 of Income-tax Act, 2025 – Laying before Parliament
Section 535 of Income-tax Act, 2025 – Removal of difficulties
Section 536 of Income-tax Act, 2025 – Repeal and savings
Schedules [Schedules I to XVI]
Schedule-I of Income-tax Act, 2025
Schedule-II of Income-tax Act, 2025
Schedule-III of Income-tax Act, 2025
Schedule-IV of Income-tax Act, 2025
Schedule-V of Income-tax Act, 2025
Schedule-VI of Income-tax Act, 2025
Schedule-VII of Income-tax Act, 2025
Schedule-VIII of Income-tax Act, 2025
Schedule-IX of Income-tax Act, 2025
Schedule-X of Income-tax Act, 2025
Schedule-XI of Income-tax Act, 2025
Schedule-XII of Income-tax Act, 2025
Schedule-XIII of Income-tax Act, 2025
Schedule-XIV of Income-tax Act, 2025
Schedule-XV of Income-tax Act, 2025
Schedule-XVI of Income-tax Act, 2025
