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