Income tax Act, 1961
Central · 1961
Chapter CHAPTER I
Chapter CHAPTER II
- S. 4Charge of income-tax.--
- S. 5Scope of total income.--
- S. 5AApportionment of income between spouses governed by Portuguese Civil Code.--
- S. 6Residence in India.--
- S. 7Income deemed to be received.--
- S. 8Dividend income.--
- S. 9Income deemed to accrue or arise in India.--
- S. 9A[Certain activities not to constitute business connection in India.--]
- S. 9BIncome on receipt of capital asset or stock in trade by specified person from specified entity.--
Chapter CHAPTER III
- S. 10Incomes not included in total income.--
- S. 10ASpecial provision in respect of newly established undertakings in free trade zone, etc.--
- S. 10AASpecial provisions in respect of newly established Units in Special Economic Zones.--
- S. 10BSpecial provisions in respect of newly established hundred per cent export-oriented undertakings.--
- S. 10BASpecial provisions in respect of export of certain articles or things.--
- S. 10BBMeaning of computer programmes in certain cases.--
- S. 10CSpecial provision in respect of certain industrial undertakings in North-Eastern Region.--
- S. 11Income from property held for charitable or religious purposes.--
- S. 12Income of trusts or institutions from contributions.--
- S. 12AConditions for applicability of sections 11 and 12.--
- S. 12AAProcedure for registration.--
- S. 12AB91-[[Procedure for fresh registration.--]
- S. 13Section 11 not to apply in certain cases.--
- S. 13ASpecial provision relating to incomes of political parties.--
- S. 13BSpecial provisions relating to voluntary contributions received by electoral trust.--
Chapter CHAPTER IV
- S. 14Heads of income.--
- S. 14AExpenditure incurred in relation to income not includible in total income.--
- S. 15Salaries.--
- S. 16Deductions from salaries.--
- S. 17"Salary", "perquisite" and "profits in lieu of salary" defined.--
- S. 18Interest on securities.--
- S. 19Deductions from Interest on securities.--
- S. 20Deductions from interest on securities in the case of a banking company.--
- S. 21Amounts not deductible from interest on securities.--
- S. 22Income from house property.--
- S. 23Annual value how determined.--
- S. 24Deductions from income from house property.--
- S. 25Amounts not deductible from income from house property.--
- S. 25ASpecial provision for arrears of rent and unrealised rent received subsequently.--
- S. 26Property owned by co-owners.--
- S. 27"Owner of house property", "annual charge", etc., defined.--
- S. 28Profits and gains of business or profession.--
- S. 29Income from profits and gains of business or profession, how computed.--
- S. 30Rent, rates, taxes, repairs and insurance for buildings.--
- S. 31Repairs and insurance of machinery, plant and furniture.--
- S. 32Depreciation.--
- S. 32AInvestment allowance.--
- S. 32ABInvestment deposit account.--
- S. 32ACInvestment in new plant or machinery.--
- S. 32ADInvestment in new plant or machinery in notified backward areas in certain States.--
- S. 33Development rebate.--
- S. 33ADevelopment allowance.--
- S. 33ABTea development account, coffee development account and rubber development account.--
- S. 33ABASite Restoration Fund.--
- S. 33ACReserves for shipping business.--
- S. 33BRehabilitation allowance.--
- S. 34Conditions for depreciation allowance and development rebate.--
- S. 34ARestriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies.--
- S. 35Expenditure on scientific research.--
- S. 35AExpenditure on acquisition of patent rights or copyrights.--
- S. 35ABExpenditure on know-how.--
- S. 35ABAExpenditure for obtaining right to use spectrum for telecommunication services.--
- S. 35ABB-CHAPTER-IVExpenditure for obtaining licence to operate telecommunication services.--
- S. 35ABB-CHAPTER-IV-2Expenditure for obtaining licence to operate telecommunication services.--
- S. 35AC[Expenditure on eligible projects or schemes.--]
- S. 35ADDeduction in respect of expenditure on specified business.--
- S. 35BExport markets development allowance.--
- S. 35CAgricultural development allowance.--
- S. 35CCRural development allowance.--
- S. 35CCAExpenditure by way of payment to associations and institutions for carrying out rural development programmes.--
- S. 35CCBExpenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources.--
- S. 35CCCExpenditure on agricultural extension project.--
- S. 35CCDExpenditure on skill development project.--
- S. 35DAmortisation of certain preliminary expenses.--
- S. 35DDAmortisation of expenditure in case of amalgamation or demerger.--
- S. 35DDAAmortisation of expenditure incurred under voluntary retirement scheme.--
- S. 35EDeduction for expenditure on prospecting, etc., for certain minerals.--
- S. 36Other deductions.--
- S. 37General.--
- S. 38Building, etc., partly used for business, etc., or not exclusively so used.--
- S. 39Managing agency commission.--
- S. 40Amounts not deductible.--
- S. 40AExpenses or payments not deductible in certain circumstances.--
- S. 41Profits chargeable to tax.--
- S. 42Special provision for deductions in the case of business for prospecting, etc., for mineral oil.--
- S. 43Definitions of certain terms relevant to income from profits and gains of business or profession.--
- S. 43ASpecial provisions consequential to changes in rate of exchange of currency.--
- S. 43AATaxation of foreign exchange fluctuation.--
- S. 43BCertain deductions to be only on actual payment.--
- S. 43CSpecial provision for computation of cost of acquisition of certain assets.--
- S. 43CASpecial provision for full value of consideration for transfer of assets other than capital assets in certain cases.--
- S. 43CBComputation of income from construction and service contracts.--
- S. 43DSpecial provision in case of income of public financial institutions, public companies, etc.--
- S. 44Insurance business.--
- S. 44ASpecial provision for deduction in the case of trade, professional or similar association.--
- S. 44AAMaintenance of accounts by certain persons carrying on profession or business.--
- S. 44ABAudit of accounts of certain persons carrying on business or profession.--
- S. 44ACSpecial provision for computing profits and gains from the business of trading in certain goods.--
- S. 44ADSpecial provision for computing profits and gains of business on presumptive basis.--
- S. 44ADASpecial provision for computing profits and gains of profession on presumptive basis.--
- S. 44AESpecial provision for computing profits and gains of business of plying, hiring or leasing goods carriages.--
- S. 44AFSpecial provisions for computing profits and gains of retail business.--
- S. 44BSpecial provision for computing profits and gains of shipping business in the case of non-residents.--
- S. 44BBSpecial provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils.
- S. 44BBASpecial provision for computing profits and gains of the business of operation of aircraft in the case of non-residents.--
- S. 44BBBSpecial provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects.--
- S. 44CDeduction of head office expenditure in the case of non-residents.--
- S. 44DSpecial provisions for computing income by way of royalties, etc., in the case of foreign companies.--
- S. 44DASpecial provision for computing income by way of royalties, etc., in case of non-residents.
- S. 44DBSpecial provision for computing deductions in the case of business reorganization of co-operative banks.--
- S. 45Capital gains.--
- S. 46Capital gains on distribution of assets by companies in liquidation.--
- S. 46ACapital gains on purchase by company of its own shares or other specified securities.--
- S. 47Transactions not regarded as transfer.--
- S. 47AWithdrawal of exemption in certain cases.--
- S. 48Mode of computation.--
- S. 49Cost with reference to certain modes of acquisition.--
- S. 50Special provision for computation of capital gains in case of depreciable assets.--
- S. 50ASpecial provision for cost of acquisition in case of depreciable asset.--
- S. 50BSpecial provision for computation of capital gains in case of slump sale.--
- S. 50CSpecial provision for full value of consideration in certain cases.--
- S. 50CASpecial provision for full value of consideration for transfer of share other than quoted share.--
- S. 50DFair market value deemed to be full value of consideration in certain cases.--
- S. 51Advance money received.--
- S. 52Consideration for transfer in cases of understatement.--
- S. 53Exemption of capital gains from a residential house.--
- S. 54Profit on sale of property used for residence.--
- S. 54ARelief of tax on capital gains in certain cases.--
- S. 54BCapital gain on transfer of land used for agricultural purposes not to be charged in certain cases.--
- S. 54CCapital gain on transfer of jewellery held for personal use not to be charged in certain cases.--
- S. 54DCapital gain on compulsory acquisition of lands and buildings not to be charged in certain cases.--
- S. 54ECapital gain on transfer of capital assets not to be charged in certain cases.--
- S. 54EACapital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities.--
- S. 54EBCapital gain on transfer of long-term capital assets not to be charged in certain cases.--
- S. 54ECCapital gain not to be charged on investment in certain bonds.--
- S. 54EDCapital gain on transfer of certain listed securities or unit not to be charged in certain cases.--
- S. 54EECapital gain not to be charged on investment in units of a specified fund.--
- S. 54FCapital gain on transfer of certain capital assets not to be charged in case of investment in residential house.--
- S. 54GExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.--
- S. 54GAExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.--
- S. 54GBCapital gain on transfer of residential property not to be charged in certain cases.--
- S. 54HExtension of time for acquiring new asset or depositing or investing amount of capital gain..--
- S. 55-CHAPTER-IVMeaning of "adjusted", "cost of improvement" and "cost of acquisition".--
- S. 55-CHAPTER-IV-2Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
- S. 55AReference to Valuation Officer.--
- S. 56Income from other sources.--
- S. 57Deductions.--
- S. 58Amounts not deductible.--
- S. 59Profits chargeable to tax.--
Chapter CHAPTER V
- S. 60Transfer of income where there is no transfer of assets.--
- S. 61Revocable transfer of assets.--
- S. 62Transfer irrevocable for a specified period.--
- S. 63"Transfer" and "revocable transfer" defined.--
- S. 64Income of individual to include income of spouse, minor child, etc.--
- S. 65Liability of person in respect of income included in the income of another person.--
Chapter CHAPTER VI
- S. 66Total income.--
- S. 67Method of computing a partner's share in the income of the firm.--
- S. 67AMethod of computing a member's share in income of association of persons or body of individuals.--
- S. 68Cash credits.--
- S. 69Unexplained investments.--
- S. 69AUnexplained money, etc.--
- S. 69BAmount of investments, etc., not fully disclosed in books of account.--
- S. 69CUnexplained expenditure, etc.--
- S. 69DAmount borrowed or repaid on hundi.--
- S. 70Set off of loss from one source against income from another source under the same head of income.--
- S. 71Set off of loss from one head against income from another.--
- S. 71ATransitional provisions for set off of loss under the head "Income from house property".--
- S. 71BCarry forward and set off of loss from house property.--
- S. 72Carry forward and set off of business losses.--
- S. 72AProvisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.--
- S. 72AA[Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases.--
- S. 72ABProvisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks.--
- S. 73Losses in speculation business.--
- S. 73ACarry forward and set off of losses by specified business.--
- S. 74Losses under the head "Capital gains".
- S. 74ALosses from certain specified sources falling under the head "Income from other sources".
- S. 75Losses of firms.--
- S. 76Losses of unregistered firms assessed as registered firms.--
- S. 77Losses of unregistered firms or their partners.--
- S. 78Carry forward and set off of losses in case of change in constitution of firm or on succession.--
- S. 79Carry forward and set off of losses in case of certain companies.--
- S. 79A87A[No set off of losses consequent to search, requisition and survey.--
- S. 80Submission of return for losses.--
Chapter CHAPTER VIA
- S. 80ADeductions to be made in computing total income.--
- S. 80AAComputation of deduction under section 80M.--
- S. 80ABDeductions to be made with reference to the income included in the gross total income.--
- S. 80ACDeduction not to be allowed unless return furnished.--
- S. 80BDefinitions.--
- S. 80CDeduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.--
- S. 80CCDeduction in respect of investment in certain new shares.--
- S. 80CCADeduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan.--
- S. 80CCBDeduction in respect of investment made under Equity Linked Savings Scheme.--
- S. 80CCCDeduction in respect of contribution to certain pension funds.--
- S. 80CCDDeduction in respect of contribution to pension scheme of Central Government.--
- S. 80CCELimit on deductions under sections 80C, 80CCC and 80CCD.--
- S. 80CCFDeduction in respect of subscription to long-term infrastructure bonds.--
- S. 80CCGDeduction in respect of investment made under an equity savings scheme.--
- S. 80DDeduction in respect of health insurance premia.--
- S. 80DDDeduction in respect of maintenance including medical treatment of a dependant who is a person with disability.--
- S. 80DDBDeduction in respect of medical treatment, etc.--
- S. 80EDeduction in respect of interest on loan taken for higher education.--
- S. 80EEDeduction in respect of interest on loan taken for residential house property.--
- S. 80EEADeduction in respect of interest on loan taken for certain house property.--
- S. 80EEBDeduction in respect of purchase of electric vehicle.--
- S. 80FDeduction in respect of educational expenses in certain cases.--
- S. 80FFDeduction in respect of expenses on higher education in certain cases.--
- S. 80GDeduction in respect of donations to certain funds, charitable institutions, etc.--
- S. 80GGDeductions in respect of rents paid.--
- S. 80GGADeduction in respect of certain donations for scientific research or rural development.--
- S. 80GGBDeduction in respect of contributions given by companies to political parties.--
- S. 80GGCDeduction in respect of contributions given by any person to political parties.--
- S. 80HDeduction in case of new industrial undertakings employing displaced persons, etc.--
- S. 80HHDeduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas.--
- S. 80HHADeduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas.--
- S. 80HHBDeduction in respect of profits and gains from projects outside India.--
- S. 80HHBADeduction in respect of profits and gains from housing projects in certain cases.--
- S. 80HHCDeduction in respect of profits retained for export business.--
- S. 80HHDDeduction in respect of earnings in convertible foreign exchange.--
- S. 80HHEDeduction in respect of profits from export of computer software, etc.--
- S. 80HHFDeduction in respect of profits and gains from export or transfer of film software, etc.--
- S. 80IDeduction in respect of profits and gains from industrial undertakings after a certain date, etc.--
- S. 80IADeductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.--
- S. 80IABDeductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.--
- S. 80IACSpecial provision in respect of specified business.--
- S. 80IBDeduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.--
- S. 80IBADeductions in respect of profits and gains from housing projects.--
- S. 80ICSpecial provisions in respect of certain undertakings or enterprises in certain special category States.--
- S. 80IDDeduction in respect of profits and gains from business of hotels and convention centres in specified area.--
- S. 80IESpecial provisions in respect of certain undertakings in North-Eastern States.--
- S. 80JDeduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases.--
- S. 80JJDeduction in respect of profits and gains from business of poultry farming.--
- S. 80JJADeduction in respect of profits and gains from business of collecting and processing of bio-degradable waste.--
- S. 80JJAADeduction in respect of employment of new employees.--
- S. 80KDeduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business.--
- S. 80LDeductions in respect of interest on certain securities, dividends, etc.--
- S. 80LADeductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.--
- S. 80M[Deduction in respect of certain inter-corporate dividends.--
- S. 80MMDeduction in the case of an Indian company in respect of royalties, etc., received from any concern in India.--
- S. 80NDeduction in respect of dividends received from certain foreign companies.--
- S. 80ODeduction in respect of royalties, etc., from certain foreign enterprises.--
- S. 80PDeduction in respect of income of co-operative societies.--
- S. 80PADeduction in respect of certain income of Producer Companies.--
- S. 80QDeduction in respect of profits and gains from the business of publication of books.--
- S. 80QQDeduction in respect of profits and gains from the business of publication of books.--
- S. 80QQADeduction in respect of professional income of authors of text books in Indian languages.--
- S. 80QQBDeduction in respect of royalty income, etc., of authors of certain books other than text-books.--
- S. 80RDeduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.--
- S. 80RRDeduction in respect of professional income from foreign sources in certain cases.--
- S. 80RRADeduction in respect of remuneration received for services rendered outside India.--
- S. 80RRBDeduction in respect of royalty on patents.
- S. 80SDeduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies.--
- S. 80TDeduction in respect of long-term capital gains in the case of assessees other than companies.--
- S. 80TTDeduction in respect of winnings from lottery.--
- S. 80TTADeduction in respect of interest on deposits in savings account.--
- S. 80TTBDeduction in respect of interest on deposits in case of senior citizens.--
- S. 80Ueduction in case of a person with disability.--
- S. 80VDeduction from gross total income of the parent in certain cases.--
- S. 80VVDeduction in respect of expenses incurred in connection with certain proceedings under the Act.--
Chapter CHAPTER VI-B
Chapter CHAPTER VII
Chapter CHAPTER VIII
- S. 87ARebate of income-tax in case of certain individuals.--
- S. 88Rebate on life insurance premia, contribution to provident fund, etc.--
- S. 88ARebate in respect of investment in certain new shares or units.--
- S. 88BRebate of income-tax in case of individuals of sixty-five years or above.--
- S. 88CRebate of income-tax in case of women below sixty-five years.--
- S. 88DRebate of income-tax in case of certain individuals.--
- S. 88ERebate in respect of securities transaction tax.--
- S. 89Relief when salary, etc., is paid in arrears or in advance.--
- S. 89A[Relief from taxation in income from retirement benefit account maintained in a notified country.--
Chapter CHAPTER IX
Chapter CHAPTER X
- S. 92Computation of income from international transaction having regard to arm's length price.--
- S. 92AMeaning of associated enterprise.--
- S. 92BMeaning of international transaction.--
- S. 92BAMeaning of specified domestic transaction.--
- S. 92CComputation of arm's length price.--
- S. 92CAReference to Transfer Pricing Officer.--
- S. 92CB—
- S. 92CCAdvance pricing agreement.--
- S. 92CDEffect to advance pricing agreement.--
- S. 92CESecondary adjustment in certain cases.--
- S. 92DMaintenance, keeping and furnishing of information and document by certain persons.--
- S. 92EReport from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.--
- S. 92FDefinitions of certain terms relevant to computation of arm's length price, etc.--
- S. 93-CHAPTER-XAvoidance of income-tax by transactions resulting in transfer of income to non-residents.--
Chapter CHAPTER XIV
Chapter CHAPTER X
Chapter CHAPTER XA
- S. 95[Applicability of General Anti-Avoidance Rule.--]
- S. 96Impermissible avoidance arrangement.--
- S. 97Arrangement to lack commercial substance.--
- S. 98[Consequences of impermissible avoidance arrangement.--]
- S. 99Treatment of connected person and accommodating party.--
- S. 100Application of this Chapter.--
- S. 101Framing of guidelines.--
- S. 102Definitions.--
Chapter CHAPTER XI
- S. 103Relief for salary, etc., received in arrear,etc.--
- S. 104Income-tax on undistributed income of certain companies.--
- S. 105Special provisions for certain companies.--
- S. 106Period of limitation for making orders under section 104.--
- S. 107Approval of Inspecting Assistant Commissioner for orders under section 104.--
- S. 107AReduction of minimum distribution in certain cases.--
- S. 108Savings for company in which public are substantially interested.--
- S. 109"Distributable income", "investment company" and "statutory percentage" defined.
Chapter CHAPTER XII
- S. 110Determination of tax where total income includes income on which no tax is payable.--
- S. 111Tax on accumulated balance of recognised provident fund.--
- S. 111ATax on short-term capital gains in certain cases.--
- S. 112Tax on long-term capital gains.--
- S. 112ATax on long-term capital gains in certain cases.--
- S. 113Tax in the case of block assessment of search cases.--
- S. 114Tax on capital gains in cases of assessees other than companies.--
- S. 115Tax on capital gains in case of companies.--
- S. 115ATax on dividends, royalty and technical service fees in the case of foreign companies.--
- S. 115ABTax on income from units purchased in foreign currency or capital gains arising from their transfer.--
- S. 115ACTax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.--
- S. 115ACATax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.--
- S. 115ADTax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.--
- S. 115BTax on profits and gains of life insurance business.--
- S. 115BATax on income of certain manufacturing domestic companies.--
- S. 115BAATax on income of certain domestic companies.--
- S. 115BABTax on income of new manufacturing domestic companies.--
- S. 115BAC[Tax on income of individuals and Hindu undivided family.--]
- S. 115BADTax on income of certain resident co-operative societies.--
- S. 115BBTax 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.--
- S. 115BBATax on non-resident sportsmen or sports associations.--
- S. 115BBBTax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds.--
- S. 115BBCAnonymous donations to be taxed in certain cases.--
- S. 115BBDTax on certain dividends received from foreign companies.--
- S. 115BBDATax on certain dividends received from domestic companies.--
- S. 115BBETax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.--
- S. 115BBFTax on income from patent.--
- S. 115BBGTax on income from transfer of carbon credits.--
- S. 115BBHTax on income from virtual digital assets.--
- S. 115BBISpecified income of certain institutions.--
Chapter CHAPTER XII-A
- S. 115CDefinitions.--
- S. 115DSpecial provision for computation of total income of non-residents.--
- S. 115ETax on investment income and long-term capital gains.--
- S. 115FCapital gains on transfer of foreign exchange assets not to be charged in certain cases.--
- S. 115GReturn of income not to be filed in certain cases.--
- S. 115HBenefit under Chapter to be available in certain cases even after the assessee becomes resident.--
- S. 115IChapter not to apply if the assessee so chooses.--
Chapter CHAPTER XII-B
Chapter CHAPTER XII-BA
Chapter CHAPTER XII-BB
Chapter CHAPTER XII-BC
Chapter CHAPTER XII-C
Chapter CHAPTER XII-D
Chapter CHAPTER XII-DA
Chapter CHAPTER XII-E
Chapter CHAPTER XII-EA
Chapter CHAPTER XII-EB
Chapter CHAPTER XII-F
Chapter CHAPTER XII-FA
Chapter CHAPTER XII-FB
Chapter CHAPTER XII-G
- S. 115V-CHAPTER-XII-GDefinitions.--
- S. 115V-CHAPTER-XII-G-2Exclusion from provisions of section 115JB.--
- S. 115V-CHAPTER-XII-G-3Relevant shipping income.--
- S. 115VAComputation of profits and gains from the business of operating qualifying ships.--
- S. 115VBOperating ships.--
- S. 115VCQualifying company.--
- S. 115VDQualifying ship.--
- S. 115VEManner of computation of income under tonnage tax scheme.--
- S. 115VFTonnage income.--
- S. 115VGComputation of tonnage income.--
- S. 115VHCalculation in case of joint operation, etc.--
- S. 115VJTreatment of common costs.--
- S. 115VKDepreciation.--
- S. 115VLGeneral exclusion of deduction and set off, etc.--
- S. 115VMExclusion of loss.--
- S. 115VNChargeable gains from transfer of tonnage tax assets.Chargeable gains from transfer of tonnage tax assets.--
- S. 115VPMethod and time of opting for tonnage tax scheme.--
- S. 115VQPeriod for which tonnage tax option to remain in force.--
- S. 115VRRenewal of tonnage tax scheme.--
- S. 115VSProhibition to opt for tonnage tax scheme in certain cases.--
- S. 115VTTransfer of profits to Tonnage Tax Reserve Account.--
- S. 115VUMinimum training requirement for tonnage tax company.--
- S. 115VV[Limit for charter in of tonnage.--]
- S. 115VWMaintenance and audit of accounts.--
- S. 115VXDetermination of tonnage.--
- S. 115VYAmalgamation.--
- S. 115VZDemerger.--
- S. 115VZAEffect of temporarily ceasing to operate qualifying ships.--
- S. 115VZBAvoidance of tax.--
- S. 115VZCExclusion from tonnage tax scheme.--
Chapter CHAPTER XII-H
- S. 115WDefinitions.--
- S. 115WACharge of fringe benefit tax.--
- S. 115WBFringe benefits.--
- S. 115WCValue of fringe benefits.--
- S. 115WDReturn of fringe benefits.--
- S. 115WEAssessment.--
- S. 115WFBest judgment assessment.--
- S. 115WGFringe benefits escaping assessment.--
- S. 115WHIssue of notice where fringe benefits have escaped assessment.--
- S. 115WIPayment of fringe benefit tax.--
- S. 115WJAdvance tax in respect of fringe benefits.--
- S. 115WKInterest for default in furnishing return of fringe benefits.--
- S. 115WKARecovery of fringe benefit tax by the employer from the employee.--
- S. 115WKBDeemed payment of tax by employee.--
- S. 115WLApplication of other provisions of this Act.--
- S. 115WMChapter XII-H not to apply after a certain date.--
Chapter CHAPTER XIII
- S. 116Income-tax authorities.--
- S. 117Appointment of income-tax authorities.--
- S. 118Control of income-tax authorities.--
- S. 119Instructions to subordinate authorities.--
- S. 119A[Taxpayer's Charter.--
- S. 120Jurisdiction of income-tax authorities.--
- S. 121Jurisdiction of Commissioners.--
- S. 121AJurisdiction of Commissioners (Appeals).--
- S. 122Jurisdiction of Appellate Assistant Commissioners.--
- S. 123Jurisdiction of Inspecting Assistant Commissioners.--
- S. 124Jurisdiction of Assessing Officers.--
- S. 125Powers of Commissioner respecting specified areas, cases, persons, etc.--
- S. 125AConcurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer.--
- S. 126Powers of Board respecting specified area, classes of persons or incomes.--
- S. 127Power to transfer cases.--
- S. 128Functions of Inspectors of Income-tax.--
- S. 129Change of incumbent of an office.--
- S. 130[Faceless jurisdiction of income-tax authorities.--
- S. 130AIncome-tax Officer competent to perform any function or functions.--
- S. 131Power regarding discovery, production of evidence, etc.--
- S. 132Search and seizure.--
- S. 132APowers to requisition books of account, etc.--
- S. 132BApplication of seized or requisitioned assets.--
- S. 133Power to call for information.--
- S. 133APower of survey.--
- S. 133BPower to collect certain information.--
- S. 133CPower to call for information by prescribed income-tax authority.--
- S. 134Power to inspect registers of companies.--
- S. 135Power 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.--
- S. 135A[Faceless collection of information.--
- S. 136Proceedings before income-tax authorities to be judicial proceedings.--
- S. 137Disclosure of information prohibited.--
- S. 138Disclosure of information respecting assessees.--
Chapter CHAPTER XIV
- S. 139Return of income.--
- S. 139APermanent account number.--
- S. 139AAQuoting of Aadhaar number.--
- S. 139BScheme for submission of returns through Tax Return Preparers.--
- S. 139CPower of Board to dispense with furnishing documents, etc., with return.--
- S. 139DFiling of return in electronic form.--
- S. 140Return by whom to be verified.--
- S. 140A[Self-assessment.--]
- S. 140B[Tax on updated return.--
- S. 141Provisional assessment.--
- S. 141AProvisional assessment for refund.--
- S. 142Inquiry before assessment.--
- S. 142AEstimation of value of assets by Valuation Officer.--
- S. 142B[Faceless inquiry or Valuation.--
- S. 143Assessment.--
- S. 144Best judgment assessment.--
- S. 144APower of Joint Commissioner to issue directions in certain cases.--
- S. 144BFaceless Assessment.--
- S. 144BA[Reference to Principal Commissioner or Commissioner in certain cases.--]
- S. 144CReference to dispute resolution panel.--
- S. 145Method of accounting.--
- S. 145AMethod of accounting in certain cases.--
- S. 145BTaxability of certain income.--
- S. 146Reopening of assessment at the instance of the assessee.--
- S. 147[Income escaping assessment.--
- S. 148A[Conducting inquiry, providing opportunity before issue of notice under section 148.--
- S. 148B[Prior approval for assessment, reassessment or recomputation in certain cases.--
- S. 149[Time limit for notice.--
- S. 150Provision for cases where assessment is in pursuance of an order on appeal, etc.--
- S. 151[Sanction for issue of notice.--
- S. 151A[Faceless assessment of income escaping assessment.--
- S. 152Other provisions.--
- S. 153Time limit for completion of assessment, reassessment and recomputation.--
- S. 153AAssessment in case of search or requisition.--
- S. 153BTime limit for completion of assessment under section 153A.--
- S. 153CAssessment of income of any other person.--
- S. 153DPrior approval necessary for assessment in cases of search or requisition.--
- S. 154Rectification of mistake.--
- S. 155Other amendments.--
- S. 156[Notice of demand.--]
- S. 156A[Modification and revision of notice in certain cases.--
- S. 157Intimation of loss.--
- S. 157A[Faceless rectification, amendments and issuance of notice or intimation.--
- S. 158Intimation of assessment of firm.--
Chapter CHAPTER XIV-A
- S. 158AProcedure when assessee claims identical question of law is pending before High Court or Supreme Court.--
- S. 158AAProcedure when in an appeal by revenue an identical question of law is pending before Supreme Court.--
- S. 158AB[Procedure where an identical question of law is pending before High Courts or Supreme Court.--
Chapter CHAPTER XIV-B*
- S. 158BDefinitions.--
- S. 158BAAssessment of undisclosed income as a result of search.--
- S. 158BBComputation of undisclosed income of the block period.--
- S. 158BCProcedure for block assessment.--
- S. 158BDUndisclosed income of any other person.--
- S. 158BETime limit for completion of block assessment.--
- S. 158BFCertain interests and penalties not to be levied or imposed.--
- S. 158BFA-CHAPTER-XIV-BLevy of interest and penalty in certain cases.--
- S. 158BFA-CHAPTER-XIV-B-2Levy of interest and penalty in certain cases.--
- S. 158BGAuthority competent to make the block assessment.--
- S. 158BHApplication of other provisions of this Act.--
- S. 158BIChapter not to apply after certain date.--
Chapter CHAPTER XV
- S. 159Legal representatives.--
- S. 160Representative assessee.--
- S. 161Liability of representative assessee.--
- S. 162Right of representative assessee to recover tax paid.--
- S. 163Who may be regarded as agent.--
- S. 164Charge of tax where share of beneficiaries unknown.--
- S. 164ACharge of tax in case of oral trust.--
- S. 165Case where part of trust income is chargeable.--
- S. 166Direct assessment or recovery not barred.--
- S. 167Remedies against property in cases of representative assessees.--
- S. 167ACharge of tax in the case of a firm.--
- S. 167BCharge of tax where shares of members in association of persons or body of individuals unknown, etc.--
- S. 167CLiability of partners of limited liability partnership in liquidation.--
- S. 168Executors.--
- S. 169Right of executor to recover tax paid.--
- S. 170Succession to business otherwise than on death.--
- S. 170A[Effect of order of tribunal or court in respect of business reorganisation.--
- S. 171Assessment after partition of a Hindu undivided family.--
- S. 172Shipping business of non-residents.--
- S. 173Recovery of tax in respect of non-resident from his assets.--
- S. 174Assessment of persons leaving India.--
- S. 174AAssessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.--
- S. 175Assessment of persons likely to transfer property to avoid tax.--
- S. 176Discontinued business.--
- S. 177Association dissolved or business discontinued.--
- S. 178Company in liquidation.--
- S. 179Liability of directors of private company [x x x x].--
- S. 180[Royalties or copyright fees for literary or artistic work.--]
- S. 180AConsideration for know-how.--
- S. 181—
Chapter CHAPTER XVI
- S. 182Assessment of registered firms.--
- S. 183Assessment of unregistered firms.--
- S. 184Assessment as a firm.--
- S. 185Assessment when section 184 not complied with.--
- S. 186Cancellation of registration.--
- S. 187Change in constitution of a firm.--
- S. 188Succession of one firm by another firm.--
- S. 188AJoint and several liability of partners for tax payable by firm.--
- S. 189Firm dissolved or business discontinued.--
- S. 189AProvisions applicable to past assessments of firms.--
Chapter 48 CHAPTER XVII
- S. 190Deduction at source and advance payment.--
- S. 191Direct payment.--
- S. 192Salary.--
- S. 192A59 Payment of accumulated balance due to an employee.--
- S. 19360 Interest on securities.--
- S. 194Dividends.--
- S. 194-IRent.--
- S. 194-IA90 Payment on transfer of certain immovable property other than agricultural land.--
- S. 194-IB94 Payment of rent by certain individuals or Hindu undivided family.--
- S. 194-IC96 Payment under specified agreement.--
- S. 194-O[Payment of certain sums by e-commerce operator to e-commerce participant.--
- S. 194AInterest other than "Interest on securities".--
- S. 194BWinnings from lottery or crossword puzzle.--
- S. 194BBWinnings from horse race.--
- S. 194CPayments to contractors.--
- S. 194DInsurance commission.--
- S. 194DA81Payment in respect of life insurance policy.--
- S. 194E82 Payments to non-resident sportsmen or sports associations.--
- S. 194EE83 Payments in respect of deposits under National Savings Scheme, etc.--
- S. 194F84 Payments on account of repurchase of units by Mutual Fund or Unit Trust of India.--
- S. 194G85 Commission, etc., on the sale of lottery tickets.--
- S. 194H86 Commission or brokerage.--
- S. 194J97 Fees for professional or technical services.--
- S. 194K[Income in respect of units.--2
- S. 194LPayment of compensation on acquisition of capital asset.--
- S. 194LA3 Payment of compensation on acquisition of certain immovable property.--
- S. 194LB4 Income by way of interest from infrastructure debt fund.--
- S. 194LBA5 Certain income from units of a business trust.--
- S. 194LBB8-9 Income in respect of units of investment fund.--
- S. 194LBC8-9 Income in respect of investment in securitization trust.--
- S. 194LC10 Income by way of interest from Indian company.--
- S. 194LD16 Income by way of interest on certain bonds and Government securities.--
- S. 194M19 Payment of certain sums by certain individuals or Hindu undivided family.--
- S. 194N[Payment of certain amounts in cash.--
- S. 194P[Deduction of tax in case of specified senior citizen.--
- S. 194Q[Deduction of tax at source on payment of certain sum for purchase of goods.--
- S. 194R[Deduction of tax on benefit or perquisite in respect of business or profession.--
- S. 194S[Payment on transfer of virtual digital asset.--
- S. 195Other sums.--
- S. 195AIncome payable "net of tax".--
- S. 196Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations.--
- S. 196A36 Income in respect of units of non-residents.--
- S. 196B40-41 Income from units.--
- S. 196C40-41 Income from foreign currency bonds or shares of Indian company.--
- S. 196D44 Income of Foreign Institutional Investors from securities.--
- S. 197Certificate for deduction at lower rate.--
- S. 197ANo deduction to be made in certain cases.--
- S. 197B[Lower deduction in certain cases for a limited period.--
- S. 198Tax deducted is income received.--
- S. 199Credit for tax deducted.--
- S. 200Duty of person deducting tax.--
- S. 200AProcessing of statements of tax deducted at source.--
- S. 201Consequences of failure to deduct or pay.--
- S. 202Deduction only one mode of recovery.--
- S. 203Certificate for tax deducted.--
- S. 203ATax deduction and collection account number.--
- S. 203AAFurnishing of statement of tax deducted.--
- S. 204Meaning of "person responsible for paying".--
- S. 205Bar against direct demand on assessee.--
- S. 206Persons deducting tax to furnish prescribed returns.--
- S. 206AFurnishing of statement in respect of payment of any income to residents without deduction of tax.--
- S. 206AA-48-CHAPTER-XVIIRequirement to furnish Permanent Account Number.--
- S. 206AA-48-CHAPTER-XVII-2Requirement to furnish Permanent Account Number.--
- S. 206AB-48-CHAPTER-XVII[Special provision for deduction of tax at source for non-filers of income-tax return.--
- S. 206AB-48-CHAPTER-XVII-2[Special provision for deduction of tax at source for non-filers of income-tax return.--
- S. 206BPerson paying dividend to certain residents without deduction of tax to furnish prescribed return.--
- S. 206C72 Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.--
- S. 206CATax collection account number.--
- S. 206CB-48-CHAPTER-XVIIProcessing of statements of tax collected at source.--
- S. 206CB-48-CHAPTER-XVII-2Processing of statements of tax collected at source.--
- S. 206CCA[Special provision for collection of tax at source for non-filers of income-tax return.--
- S. 207Liability for payment of advance tax.--
- S. 208Conditions of liability to pay advance tax.--
- S. 209Computation of advance tax.--
- S. 209AComputation and payment of advance tax by assessee.--
- S. 210Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer.--
- S. 211Instalments of advance tax and due dates.--
- S. 212Estimate by assessee.--
- S. 213Commission receipts.--
- S. 214Interest payable by Government.--
- S. 215Interest payable by assessee.--
- S. 21698 Interest payable by assessee in case of under-estimate, etc.--
- S. 217Interest payable by assessee when no estimate made.--
- S. 218When assessee deemed to be in default.--
- S. 219Credit for advance tax.--
- S. 220When tax payable and when assessee deemed in default.--
- S. 221Penalty payable when tax in default.--
- S. 2223 Certificate to Tax Recovery Officer.--
- S. 223Tax Recovery Officer by whom recovery is to be effected.--
- S. 224Validity of certificate and cancellation or amendment thereof.--
- S. 225Stay of proceedings in pursuance of certificate and amendment or cancellation thereof.--
- S. 226Other modes of recovery.--
- S. 227Recovery through State Government.--
- S. 228Recovery of Indian tax in Pakistan and Pakistan tax in India.--
- S. 228ARecovery of tax in pursuance of agreements with foreign countries.--
- S. 229Recovery of penalties, fine, interest and other sums.--
- S. 230Tax clearance certificate.--
- S. 230ARestrictions on registration of transfers of immovable property in certain cases.--
- S. 231[Faceless collection and recovery of tax.--
- S. 232Recovery by suit or under other law not affected.--
- S. 233Recovery of tax payable under provisional assessment.--
- S. 234Tax paid by deduction or advance payment.--
- S. 234AInterest for defaults in furnishing return of income.--
- S. 234BInterest for defaults in payment of advance tax.--
- S. 234CInterest for deferment of advance tax.--
- S. 234DInterest on excess refund.--
- S. 234EFee for default in furnishing statements.--
- S. 234FFee for default in furnishing return of income.--
- S. 234G[Fee for default relating to statement or certificate.--
- S. 234H[Fee for default relating to intimation of Aadhaar number.--
Chapter CHAPTER XVIII
Chapter CHAPTER XIX
- S. 237Refunds.--
- S. 238Person entitled to claim refund in certain special cases.--
- S. 239Form of claim for refund and limitation.--
- S. 239A[Refund for denying liability to deduct tax in certain cases.--
- S. 240Refund on appeal, etc.--
- S. 241Power to withhold refund in certain cases.--
- S. 241AWithholding of refund in certain cases.--
- S. 242Correctness of assessment not to be questioned.--
- S. 24325-26 Interest on delayed refunds.--
- S. 244Interest on refund where no claim is needed.--
- S. 244AInterest on refunds.--
- S. 245Set off of refunds against tax remaining payable.--
Chapter CHAPTER XIX-A
Chapter CHAPTER XIX-B
Chapter CHAPTER XIX-A
- S. 245ADefinitions.--
- S. 245AA27-[Interim Boards for Settlement.--
- S. 245BIncome-tax Settlement Commission.--
- S. 245BAJurisdiction and powers of Settlement Commission.--
- S. 245BBVice-Chairman to act as Chairman or to discharge his functions in certain circumstances.--
- S. 245BCPower of Chairman to transfer cases from one Bench to another.--
- S. 245BDDecision to be by majority.--
- S. 245CApplication for settlement of cases.--
- S. 245D36 Procedure on receipt of an application under section 245C.--
- S. 245DDPower of Settlement Commission to order provisional attachment to protect revenue.--
- S. 245EPower of Settlement Commission to reopen completed proceedings.--
- S. 245FPowers and procedure of Settlement Commission.--
- S. 245GInspection, etc., of reports.--
- S. 245HPower of Settlement Commission to grant immunity from prosecution and penalty.--
- S. 245HAAbatement of proceeding before Settlement Commission.--
- S. 245HAACredit for tax paid in case of abatement of proceedings.--
- S. 245JRecovery of sums due under order of settlement.--
- S. 245KBar on subsequent application for settlement.--
- S. 245LProceedings before Settlement Commission to be judicial proceedings.--
- S. 245M45 Option to withdraw pending application.--
Chapter 46[CHAPTER XIX-AA
Chapter CHAPTER XIX-B
- S. 245NDefinitions.--
- S. 245PVacancies, etc., not to invalidate proceedings.--
- S. 245QApplication for advance ruling.--
- S. 245RProcedure on receipt of application.--
- S. 245RRAppellate authority not to proceed in certain cases.--
- S. 245SApplicability of advance ruling.--
- S. 245TAdvance ruling to be void in certain circumstances.--
- S. 245UPowers of the Authority.--
- S. 245VProcedure of Authority.--
- S. 245W[Appeal.--
Chapter CHAPTER XX
- S. 246Appealable orders.--
- S. 246AAppealable orders before Commissioner (Appeals).--
- S. 247Appeal by partner.--
- S. 248Appeal by a person denying liability to deduct tax in certain cases.--
- S. 249Form of appeal and limitation.--
- S. 250Procedure in appeal.--
- S. 251Powers of the Commissioner (Appeals).--
- S. 252Appellate Tribunal.--
- S. 252AQualifications, terms and conditions of service of President, Vice-President and Member.--
- S. 25379Appeals to the Appellate Tribunal.--
- S. 254Orders of Appellate Tribunal.--
- S. 255Procedure of Appellate Tribunal.--
- S. 256Statement of case to the High Court.--
- S. 257Statement of case to Supreme Court in certain cases.--
- S. 258Power of High Court or Supreme Court to require statement to be amended.--
- S. 259Case before High Court to be heard by not less than two judges.--
- S. 260Decision of High Court or Supreme Court on the case stated.--
- S. 260AAppeal to High Court.--
- S. 260BCase before High Court to be heard by not less than two Judges.--
- S. 261Appeal to Supreme Court.--
- S. 262Hearing before Supreme Court.--
- S. 263Revision of orders prejudicial to revenue.--
- S. 264Revision of other orders.--
- S. 264A[Faceless revision of orders.--
- S. 264BFaceless effect of orders.--
- S. 265Tax to be paid notwithstanding reference, etc.--
- S. 266Execution for costs awarded by Supreme Court.--
- S. 267Amendment of assessment on appeal.--
- S. 268Exclusion of time taken for copy.--
- S. 268AFiling of appeal or application for reference by income-tax authority.--
- S. 269Definition of "High Court".--
Chapter CHAPTER XX-A
- S. 269-IVesting of property in Central Government.--
- S. 269-OAppearance by authorised representative or registered valuer.--
- S. 269ADefinitions.--
- S. 269ABRegistration of certain transactions.--
- S. 269B4Competent authority.--
- S. 269CImmovable property in respect of which proceedings for acquisition may be taken.--
- S. 269D5Preliminary notice.--
- S. 269EObjections.--
- S. 269FHearing of objections.--
- S. 269GAppeal against order for acquisition.--
- S. 269HAppeal to High Court.--
- S. 269JCompensation.--
- S. 269KPayment or deposit of compensation.--
- S. 269LAssistance by Valuation Officers.--
- S. 269MPowers of competent authority.--
- S. 269NRectification of mistakes.--
- S. 269PStatement to be furnished in respect of transfers of immovable property.--
- S. 269QChapter not to apply to transfers to relatives.--
- S. 269RProperties liable for acquisition under this Chapter not to be acquired under other laws.--
- S. 269RRChapter not to apply where transfer of immovable property made after a certain date.--
- S. 269SChapter not to extend to State of Jammu and Kashmir.--
Chapter CHAPTER XX-B
- S. 269SSMode of taking or accepting certain loans, deposits and specified sum.--
- S. 269STMode of undertaking transactions.--
- S. 269SUAcceptance of payment through prescribed electronic modes.--
- S. 269TMode of repayment of certain loans or deposits.--
- S. 269TTMode of repayment of Special Bearer Bonds, 1991.--
Chapter CHAPTER XX-C
- S. 269UCommencement of Chapter.--
- S. 269UADefinitions.--
- S. 269UBAppropriate authority.--
- S. 269UCRestrictions on transfer of immovable property.--
- S. 269UDOrder by appropriate authority for purchase by Central Government of immovable property.--
- S. 269UEVesting of property in Central Government.--
- S. 269UFConsideration for purchase of immovable property by Central Government.--
- S. 269UGPayment or deposit of consideration.--
- S. 269UHRe-vesting of property in the transferor on failure of payment or deposit of consideration.--
- S. 269UIPowers of the appropriate authority.--
- S. 269UJRectification of mistakes.--
- S. 269UKRestrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property.--
- S. 269ULRestrictions on registration, etc., of documents in respect of transfer of immovable property.--
- S. 269UMImmunity to transferor against claims of transferee for transfer.--
- S. 269UNOrder of appropriate authority to be final and conclusive.--
- S. 269UOChapter not to apply to certain transfers.--
- S. 269UPChapter not to apply where transfer of immovable property effected after certain date.--
Chapter CHAPTER XXI
- S. 270Failure to furnish information regarding securities, etc.--
- S. 270APenalty for under-reporting and misreporting of income.--
- S. 270AAImmunity from imposition of penalty, etc.--
- S. 271Failure to furnish returns, comply with notices, concealment of income, etc.--
- S. 271-IPenalty for failure to furnish information or furnishing inaccurate information under section 195.--
- S. 271AFailure to keep, maintain or retain books of account, documents, etc.--
- S. 271AAPenalty for failure to keep and maintain information and document, etc., in respect of certain transactions.--
- S. 271AAAPenalty where search has been initiated.--
- S. 271AABPenalty where search has been initiated.--
- S. 271AACPenalty in respect of certain income.--
- S. 271AAD[Penalty for false entry, etc., in books of account.--
- S. 271AAEBenefits to related persons.--
- S. 271BFailure to get accounts audited.--
- S. 271BAPenalty for failure to furnish report under section 92E.--
- S. 271BBFailure to subscribe to the eligible issue of capital.--
- S. 271CPenalty for failure to deduct tax at source.--
- S. 271CAPenalty for failure to collect tax at source.--
- S. 271DPenalty for failure to comply with the provisions of section 269SS.--
- S. 271DAPenalty for failure to comply with provisions of section 269ST.--
- S. 271DBPenalty for failure to comply with provisions of section 269SU.--
- S. 271EPenalty for failure to comply with the provisions of section 269T.--
- S. 271FPenalty for failure to furnish return of income.--
- S. 271FAPenalty for failure to furnish statement of financial transaction or reportable account.--
- S. 271FAAPenalty for furnishing inaccurate statement of financial transaction or reportable account.--
- S. 271FABPenalty for failure to furnish statement or information or document by an eligible investment fund.--
- S. 271FBPenalty for failure to furnish return of fringe benefits.--
- S. 271GPenalty for failure to furnish information or document under section 92D.--
- S. 271GAPenalty for failure to furnish information or document under section 285A.--
- S. 271GBPenalty for failure to furnish report or for furnishing inaccurate report under section 286.--
- S. 271HPenalty for failure to furnish statements, etc.--
- S. 271JPenalty for furnishing incorrect information in reports or certificates.--
- S. 271K[Penalty for failure to furnish statements, etc.--
- S. 272Failure to give notice of discontinuance.--
- S. 272APenalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.--
- S. 272AAPenalty for failure to comply with the provisions of section 133B.--
- S. 272BPenalty for failure to comply with the provisions of section 139A.--
- S. 272BBPenalty for failure to comply with the provisions of section 203A.--
- S. 272BBBPenalty for failure to comply with the provisions of section 206CA.--
- S. 273False estimate of, or failure to pay, advance tax.--
- S. 273APower to reduce or waive penalty, etc., in certain cases.--
- S. 273AAPower of Principal Commissioner or Commissioner to grant immunity from penalty.--
- S. 273BPenalty not to be imposed in certain cases.--
- S. 274Procedure.--
- S. 275Bar of limitation for imposing penalties.--
Chapter CHAPTER XXII
- S. 275AContravention of order made under sub-section (3) of section 132.--
- S. 275BFailure to comply with the provisions of clause (iib) of sub-section (1) of section 132.--
- S. 276Removal, concealment, transfer or delivery of property to thwart tax recovery.--
- S. 276AFailure to comply with the provisions of sub-sections (1) and (3) of section 178.--
- S. 276AAFailure to comply with the provisions of section 269AB or section 269-I.--
- S. 276ABFailure to comply with the provisions of sections 269UC, 269UE and 269UL.--
- S. 276BFailure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B.--
- S. 276BBFailure to pay the tax collected at source.--
- S. 276CWilful attempt to evade tax, etc.--
- S. 276CCFailure to furnish returns of income.--
- S. 276CCCFailure to furnish return of income in search cases.--
- S. 276DFailure to produce accounts and documents.--
- S. 276DDFailure to comply with the provisions of section 269SS.--
- S. 276EFailure to comply with the provisions of section 269T.--
- S. 277False statement in verification, etc.--
- S. 277AFalsification of books of account or document, etc.--
- S. 278Abetment of false return, etc.--
- S. 278APunishment for second and subsequent offences.--
- S. 278AAPunishment not to be imposed in certain cases.--
- S. 278ABPower of Principal Commissioner or Commissioner to grant immunity from prosecution.--
- S. 278BOffences by companies.--
- S. 278COffences by Hindu undivided families.--
- S. 278DPresumption as to assets, books of account, etc., in certain cases.--
- S. 278EPresumption as to culpable mental state.--
- S. 279Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.--
- S. 279ACertain offences to be non-cognizable.--
- S. 279BProof of entries in records or documents.--
- S. 280Disclosure of particulars by public servants.--
- S. 280ASpecial Courts.--
- S. 280BOffences triable by Special Court.--
- S. 280CTrial of offences as summons case.--
- S. 280DApplication of Code of Criminal Procedure, 1973 to proceedings before Special Court.--
Chapter CHAPTER XXII-B
- S. 280YDefinitions.--
- S. 280ZTax credit certificates to certain equity shareholders.--
- S. 280ZATax credit certificates for shifting of industrial undertaking from urban area.--
- S. 280ZBTax credit certificate to certain manufacturing companies in certain cases.--
- S. 280ZCTax credit certificate in relation to exports.--
- S. 280ZDTax credit certificates in relation to increased production of certain goods.--
- S. 280ZETax credit certificate scheme.--
Chapter CHAPTER XXIII
- S. 281Certain transfers to be void.--
- S. 281AEffect of failure to furnish information in respect of properties held benami.--
- S. 281BProvisional attachment to protect revenue in certain cases.--
- S. 282Service of notice generally.--
- S. 282AAuthentication of notices and other documents.--
- S. 282BAllotment of Document Identification Number.--
- S. 283Service of notice when family is disrupted or firm, etc., is dissolved.--
- S. 284Service of notice in the case of discontinued business.--
- S. 285Submission of statement by a non-resident having liaison office.--
- S. 285AFurnishing of information or documents by an Indian concern in certain cases.--
- S. 285B[Submission of statements by producers of cinematograph films or persons engaged in specified activity.--
- S. 285BAObligation to furnish statement of financial transaction or reportable account.--
- S. 285BB[Annual information statement.
- S. 286Furnishing of report in respect of international group.--
- S. 287Publication of information respecting assessees in certain cases.--
- S. 287AAppearance by registered valuer in certain matters.--
- S. 28850Appearance by authorised representative.--
- S. 288ARounding off of income.--
- S. 288BRounding off amount payable and refund due.--
- S. 289Receipt to be given.--
- S. 290Indemnity.--
- S. 291Power to tender immunity from prosecution.--
- S. 292Cognizance of offences.--
- S. 292ASection 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.--
- S. 292BReturn of income, etc., not to be invalid on certain grounds.--
- S. 292BBNotice deemed to be valid in certain circumstances.--
- S. 292CPresumption as to assets, books of account, etc.--
- S. 292CCAuthorisation and assessment in case of search or requisition.--
- S. 293Bar of suits in civil courts.--
- S. 293APower to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils.--
- S. 293BPower of Central Government or Board to condone delays in obtaining approval.--
- S. 293CPower to withdraw approval.--
- S. 293D[Faceless approval or registration.
- S. 294Act to have effect pending legislative provision for charge of tax.--
- S. 294APower to make exemption, etc., in relation to certain Union territories.--
- S. 295APower to make rules.--
- S. 296Rules and certain notifications to be placed before Parliament.--
- S. 297Repeals and savings.--
- S. 298Power to remove difficulties.--