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Income Tax Act 2025

Section 52 Income Tax Act 2025 Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.

Section 53 Income Tax Act 2025 Full value of consideration for transfer of assets other than capital assets in certain cases.

Section 54 Income Tax Act 2025 Business of prospecting for mineral oils.

Section 55 Income Tax Act 2025 Insurance business.

Section 56 Income Tax Act 2025 Special provision in case of interest income of specified financial institutions.

Section 57 Income Tax Act 2025 Revenue recognition for construction and service contracts.

Section 58 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 Income Tax Act 2025 Computation of royalty and fee for technical services in hands of non-residents.

Section 60 Income Tax Act 2025 Deduction of head office expenditure in case of non-residents.

Section 61 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 Income Tax Act 2025 Maintenance of books of account.

Section 63 Income Tax Act 2025 Tax audit.

Section 64 Income Tax Act 2025 Special provision for computing deductions in case of business reorganisation of co-operative banks.

Section 65 Income Tax Act 2025 Interpretation for purposes of section 64.

Section 66 Income Tax Act 2025 Interpretation.

Section 67 Income Tax Act 2025 Capital gains.

Section 68 Income Tax Act 2025 Capital gains on distribution of assets by companies in liquidation.

Section 69 Income Tax Act 2025 Capital gains on purchase by company of its own shares or other specified securities.

Section 70 Income Tax Act 2025 Transactions not regarded as transfer.

Section 71 Income Tax Act 2025 Withdrawal of exemption in certain cases.

Section 72 Income Tax Act 2025 Mode of computation of capital gains.

Section 73 Income Tax Act 2025 Cost with reference to certain modes of acquisition.

Section 74 Income Tax Act 2025 Special provision for computation of capital gains in case of depreciable assets.

Section 75 Income Tax Act 2025 Special provision for cost of acquisition in case of depreciable asset.

Section 76 Income Tax Act 2025 Special provision for computation of capital gains in case of Market Linked Debenture.

Section 77 Income Tax Act 2025 Special provision for computation of capital gains in case of slump sale.

Section 78 Income Tax Act 2025 Special provision for full value of consideration in certain cases.

Section 79 Income Tax Act 2025 Special provision for full value of consideration for transfer of share other than quoted share.

Section 80 Income Tax Act 2025 Fair market value deemed to be full value of consideration in certain cases.

Section 81 Income Tax Act 2025 Advance money received.

Section 82 Income Tax Act 2025 Profit on sale of property used for residence.

Section 83 Income Tax Act 2025 Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.

Section 84 Income Tax Act 2025 Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.

Section 85 Income Tax Act 2025 Capital gains not to be charged on investment in certain bonds.

Section 86 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 Income Tax Act 2025 Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.

Section 88 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 Income Tax Act 2025 Extension of time for acquiring new asset or depositing or investing amount of capital gains.

Section 90 Income Tax Act 2025 Meaning of adjusted cost of improvement and cost of acquisition.

Section 91 Income Tax Act 2025 Reference to Valuation Officer.

Section 92 Income Tax Act 2025 Income from other sources.

Section 93 Income Tax Act 2025 Deductions.

Section 94 Income Tax Act 2025 Amounts not deductible.

Section 95 Income Tax Act 2025 Profits chargeable to tax.

Section 96 Income Tax Act 2025 Transfer of income without transfer of assets.

Section 97 Income Tax Act 2025 Chargeability of income in transfer of assets.

Section 98 Income Tax Act 2025 Transfer and revocable transfer defined.

Section 99 Income Tax Act 2025 Income of individual to include income of spouse, minor child, etc.

Section 100 Income Tax Act 2025 Liability of person in respect of income included in income of another person.

Section 101 Income Tax Act 2025 Total income

Section 102 Income Tax Act 2025 Unexplained credits.

Section 103 Income Tax Act 2025 Unexplained investment

Section 104 Income Tax Act 2025 Unexplained asset.

Section 105 Income Tax Act 2025 Unexplained expenditure.

Section 106 Income Tax Act 2025 Amount borrowed or repaid through negotiable instrument, hundi, etc.

Section 107 Income Tax Act 2025 Approval of Inspecting Assistant Commissioner for orders under section 104.

Section 108 Income Tax Act 2025 Set off of losses under same head of income.

Section 109 Income Tax Act 2025 Set off of losses under any other head of income.

Section 110 Income Tax Act 2025 Carry forward and set off of loss from house property.

Section 111 Income Tax Act 2025 Carry forward and set off of loss from Capital gains.

Section 112 Income Tax Act 2025 Carry forward and set off of business loss.

Section 113 Income Tax Act 2025 Set off and carry forward of losses computed in respect of speculation business.

Section 114 Income Tax Act 2025 Set off and carry forward of losses computed in respect of specified business.

Section 115 Income Tax Act 2025 Tax on capital gains in case of companies.

Section 116 Income Tax Act 2025 Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.

Section 117 Income Tax Act 2025 Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases.

Section 118 Income Tax Act 2025 Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks.

Section 119 Income Tax Act 2025 Carry forward and set off of losses not permissible in certain cases.

Section 120 Income Tax Act 2025 No set off of losses against undisclosed income consequent to search, requisition and survey.

Section 121 Income Tax Act 2025 Submission of return for losses.

Section 122 Income Tax Act 2025 Deductions to be made in computing total income.

Section 123 Income Tax Act 2025 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.

Section 124 Income Tax Act 2025 Deduction in respect of employer and assessee contribution to pension scheme of Central Government.

Section 125 Income Tax Act 2025 Deduction in respect of contribution to Agnipath Scheme.

Section 126 Income Tax Act 2025 Deduction in respect of health insurance premia.

Section 127 Income Tax Act 2025 Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.

Section 128 Income Tax Act 2025 Deduction in respect of medical treatment, etc.

Section 129 Income Tax Act 2025 Deduction in respect of interest on loan taken for higher education.

Section 130 Income Tax Act 2025 Deduction in respect of interest on loan taken for residential house property.

Section 131 Income Tax Act 2025 Deduction in respect of interest on loan taken for certain house property.

Section 132 Income Tax Act 2025 Deduction in respect of purchase of electric vehicle.

Section 133 Income Tax Act 2025 Power to call for information.

Section 134 Income Tax Act 2025 Deductions in respect of rents paid.

Section 135 Income Tax Act 2025 Deduction in respect of certain donations for scientific research or rural development.

Section 136 Income Tax Act 2025 Deduction in respect of contributions given by companies to political parties.

Section 137 Income Tax Act 2025 Deduction in respect of contributions given by any person to political parties.

Section 138 Income Tax Act 2025 Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.

Section 139 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 Income Tax Act 2025 Special provision in respect of specified business.

Section 141 Income Tax Act 2025 Deduction in respect of profits and gains from certain industrial undertakings.

Section 142 Income Tax Act 2025 Deductions in respect of profits and gains from housing projects.

Section 143 Income Tax Act 2025 Special provisions in respect of certain undertakings in North-Eastern States.

Section 144 Income Tax Act 2025 Special provisions in respect of newly established Units in Special Economic Zones.

Section 145 Income Tax Act 2025 Deduction for businesses engaged in collecting and processing of bio-degradable waste.

Section 146 Income Tax Act 2025 Deduction in respect of additional employee cost.

Section 147 Income Tax Act 2025 Deductions for income of Offshore Banking Units and Units of International Financial Services Centre.

Section 148 Income Tax Act 2025 Deduction in respect of certain inter-corporate dividends.

Section 149 Income Tax Act 2025 Deduction in respect of income of co-operative societies.

Section 150 Income Tax Act 2025 Interpretation for purposes of section 149.

Section 151 Income Tax Act 2025 Deduction in respect of royalty income, etc., of authors of certain books other than text-books.

Section 152 Income Tax Act 2025 Deduction in respect of royalty on patents.

Section 153 Income Tax Act 2025 Deduction for interest on deposits.

Section 154 Income Tax Act 2025 Deduction in case of a person with disability.

Section 155 Income Tax Act 2025 Rebate to be allowed in computing income-tax.

Section 156 Income Tax Act 2025 Rebate of income-tax in case of certain individuals.

Section 157 Income Tax Act 2025 Relief when salary, etc., is paid in arrears or in advance.

Section 158 Income Tax Act 2025 Relief from taxation in income from retirement benefit account maintained in a notified country.

Section 159 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 Income Tax Act 2025 Countries with which no agreement exists.

Section 161 Income Tax Act 2025 Computation of income from international transaction and specified domestic transaction having regard to arm’s length price.

Section 162 Income Tax Act 2025 Meaning of associated enterprise.

Section 163 Income Tax Act 2025 Meaning of international transaction.

Section 164 Income Tax Act 2025 Meaning of specified domestic transaction.

Section 165 Income Tax Act 2025 Determination of arm’s length price.

Section 166 Income Tax Act 2025 Reference to Transfer Pricing Officer.

Section 167 Income Tax Act 2025 Power of Board to make safe harbour rules.

Section 168 Income Tax Act 2025 Advance pricing agreement.

Section 169 Income Tax Act 2025 Effect to advance pricing agreement.

Section 170 Income Tax Act 2025 Secondary adjustment in certain cases.

Section 171 Income Tax Act 2025 Maintenance, keeping and furnishing of information and document by certain persons.

Section 172 Income Tax Act 2025 Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.

Section 173 Income Tax Act 2025 Definitions of certain terms relevant to determination of arm’s length price, etc.

Section 174 Income Tax Act 2025 Avoidance of income-tax by transactions resulting in transfer of income to non-residents.

Section 175 Income Tax Act 2025 Avoidance of tax by certain transactions in securities.

Section 176 Income Tax Act 2025 Special measures in respect of transactions with persons located in notified jurisdictional area.

Section 177 Income Tax Act 2025 Limitation on interest deduction in certain cases.

Section 178 Income Tax Act 2025 Applicability of General Anti-Avoidance Rule.

Section 179 Income Tax Act 2025 Impermissible avoidance arrangement.

Section 180 Income Tax Act 2025 Arrangement to lack commercial substance.

Section 181 Income Tax Act 2025 Consequences of impermissible avoidance arrangement.

Section 182 Income Tax Act 2025 Treatment of connected person and accommodating party.

Section 183 Income Tax Act 2025 Application of this Chapter.

Section 184 Income Tax Act 2025 Interpretation.

Section 185 Income Tax Act 2025 Mode of taking or accepting certain loans, deposits and specified sum.

Section 186 Income Tax Act 2025 Mode of undertaking transactions.

Section 187 Income Tax Act 2025 Acceptance of payment through prescribed electronic modes.

Section 188 Income Tax Act 2025 Mode of repayment of certain loans or deposits or specified advances.

Section 189 Income Tax Act 2025 Interpretation.

Section 190 Income Tax Act 2025 Determination of tax in special cases

Section 191 Income Tax Act 2025 Tax on accumulated balance of recognised provident fund.

Section 192 Income Tax Act 2025 Tax in case of block assessment of search cases.

Section 193 Income Tax Act 2025 Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.

Section 194 Income Tax Act 2025 Tax on certain incomes.

Section 195 Income Tax Act 2025 Tax on income referred to in sections 102 to 106.

Section 196 Income Tax Act 2025 Tax on short-term capital gains in certain cases.

Section 197 Income Tax Act 2025 Tax on long-term capital gains.

Section 198 Income Tax Act 2025 Tax on long-term capital gains in certain cases.

Section 199 Income Tax Act 2025 Tax on income of certain manufacturing domestic companies.

Section 200 Income Tax Act 2025 Tax on income of certain domestic companies.

Section 201 Income Tax Act 2025 Tax on income of new manufacturing domestic companies.

Section 202 Income Tax Act 2025 New tax regime for individuals, Hindu undivided family and others.

Section 203 Income Tax Act 2025 Tax on income of certain resident co-operative societies.

Section 204 Income Tax Act 2025 Tax on income of certain new manufacturing co-operative societies.

Section 205 Income Tax Act 2025 Conditions for tax on income of certain companies and co-operative societies.

Section 206 Income Tax Act 2025 Special provision for minimum alternate tax and alternate minimum tax.

Section 207 Income Tax Act 2025 Tax on dividends, royalty and fees for technical service in case of foreign companies.

Section 208 Income Tax Act 2025 Tax on income from units purchased in foreign currency or capital gains arising from their transfer.

Section 209 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 Income Tax Act 2025 Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.

Section 211 Income Tax Act 2025 Tax on non-resident sportsmen or sports associations.

Section 212 Income Tax Act 2025 Interpretation

Section 213 Income Tax Act 2025 Special provision for computation of total income of non-residents.

Section 214 Income Tax Act 2025 Tax on investment income and long-term capital gains.

Section 215 Income Tax Act 2025 Capital gains on transfer of foreign exchange assets not to be charged in certain cases.

Section 216 Income Tax Act 2025 Return of income not to be furnished in certain cases.

Section 217 Income Tax Act 2025 Benefit under Chapter to be available in certain cases even after assessee becomes resident.

Section 218 Income Tax Act 2025 Chapter not to apply if the assessee so chooses.

Section 219 Income Tax Act 2025 Conversion of an Indian branch of foreign company into subsidiary Indian company.

Section 220 Income Tax Act 2025 Foreign company said to be resident in India.

Section 221 Income Tax Act 2025 Tax on income from securitisation trusts.

Section 222 Income Tax Act 2025 Tax on income in case of venture capital undertakings.

Section 223 Income Tax Act 2025 Tax on income of unit holder and business trust.

Section 224 Income Tax Act 2025 Tax on income of investment fund and its unit holders.

Section 225 Income Tax Act 2025 Income from business of operating qualifying ships.

Section 226 Income Tax Act 2025 Tonnage tax scheme.

Section 227 Income Tax Act 2025 Computation of tonnage income.

Section 228 Income Tax Act 2025 Relevant shipping income and exclusion from book profit.

Section 229 Income Tax Act 2025 Depreciation and gains relating to tonnage tax assets.

Section 230 Income Tax Act 2025 Exclusion of deduction, loss, set off, etc.

Section 231 Income Tax Act 2025 Method of opting of tonnage tax scheme and validity.

Section 232 Income Tax Act 2025 Certain conditions for applicability of tonnage tax scheme.

Section 233 Income Tax Act 2025 Amalgamation and demerger.

Section 234 Income Tax Act 2025 Avoidance of tax and exclusion from tonnage tax scheme.

Section 235 Income Tax Act 2025 Interpretation.

Section 236 Income Tax Act 2025 Income-tax authorities.

Section 237 Income Tax Act 2025 Appointment of income-tax authorities.

Section 238 Income Tax Act 2025 Control of income-tax authorities.

Section 239 Income Tax Act 2025 Instructions to subordinate authorities.

Section 240 Income Tax Act 2025 Taxpayer’s Charter.

Section 241 Income Tax Act 2025 Jurisdiction of income-tax authorities.

Section 242 Income Tax Act 2025 Jurisdiction of Assessing Officers.

Section 243 Income Tax Act 2025 Power to transfer cases .

Section 244 Income Tax Act 2025 Change of incumbent of an office.

Section 245 Income Tax Act 2025 Faceless jurisdiction of income-tax authorities.

Section 246 Income Tax Act 2025 Power regarding discovery, production of evidence, etc.

Section 247 Income Tax Act 2025 Search and seizure.

Section 248 Income Tax Act 2025 Powers to requisition

Section 249 Income Tax Act 2025 Reasons not to be disclosed.

Section 250 Income Tax Act 2025 Application of seized or requisitioned assets.

Section 251 Income Tax Act 2025 Copying, extraction, retention and release of books of account and documents seized or requisitioned.

Section 252 Income Tax Act 2025 Power to call for information.

Section 253 Income Tax Act 2025Powers of survey.

Section 254 Income Tax Act 2025 Power to collect certain information.

Section 255 Income Tax Act 2025 Power to inspect registers of companies.

Section 256 Income Tax Act 2025 Power of certain income-tax authorities.

Section 257 Income Tax Act 2025 Proceedings before income-tax authorities to be judicial proceedings.

Section 258 Income Tax Act 2025 Disclosure of information relating to assessees.

Section 259 Income Tax Act 2025 Power to call for information by prescribed income-tax authority.

Section 260 Income Tax Act 2025 Faceless collection of information.

Section 261 Income Tax Act 2025 Interpretation.

Section 262 Income Tax Act 2025 Permanent Account Number.

Section 263 Income Tax Act 2025 Return of income.

Section 264 Income Tax Act 2025 Scheme for submission of returns through tax return preparers.

Section 265 Income Tax Act 2025 Return by whom to be verified.

Section 266 Income Tax Act 2025 Self-assessment.

Section 267 Income Tax Act 2025 Tax on updated return.

Section 268 Income Tax Act 2025 Inquiry before assessment.

Section 269 Income Tax Act 2025 Estimation of value of assets by Valuation Officer.

Section 270 Income Tax Act 2025 Assessment.

Section 271 Income Tax Act 2025 Best judgment assessment.

Section 272 Income Tax Act 2025 Power of Joint Commissioner to issue directions in certain cases.

Section 273 Income Tax Act 2025 Faceless Assessment.

Section 274 Income Tax Act 2025 Reference to Principal Commissioner or Commissioner in certain cases.

Section 275 Income Tax Act 2025 Reference to Dispute Resolution Panel.

Section 276 Income Tax Act 2025 Method of accounting.

Section 277 Income Tax Act 2025 Method of accounting in certain cases.

Section 278 Income Tax Act 2025 Taxability of certain income.

Section 279 Income Tax Act 2025 Income escaping assessment.

Section 280 Income Tax Act 2025 Issue of notice where income has escaped assessment.

Section 281 Income Tax Act 2025 Procedure before issuance of notice under section 280.

Section 282 Income Tax Act 2025 Time limit for notices under sections 280 and 281.

Section 283 Income Tax Act 2025 Provision for cases where assessment is in pursuance of an order on appeal, etc.

Section 284 Income Tax Act 2025 Sanction for issue of notice.

Section 285 Income Tax Act 2025 Other provisions.

Section 286 Income Tax Act 2025 Time limit for completion of assessment, reassessment and recomputation.

Section 287 Income Tax Act 2025 Rectification of mistake.

Section 288 Income Tax Act 2025 Other amendments.

Section 289 Income Tax Act 2025 Notice of demand.

Section 290 Income Tax Act 2025 Modification and revision of notice in certain cases.

Section 291 Income Tax Act 2025 Intimation of loss.

Section 292 Income Tax Act 2025 Assessment of total undisclosed income as a result of search.

Section 293 Income Tax Act 2025 Computation of total undisclosed income of block period.

Section 294 Income Tax Act 2025 Procedure for block assessment.

Section 295 Income Tax Act 2025 Undisclosed income of any other person.

Section 296 Income Tax Act 2025 Time-limit for completion of block assessment.

Section 297 Income Tax Act 2025 Certain interests and penalties not to be levied or imposed.

Section 298 Income Tax Act 2025 Levy of interest and penalty in certain * cases.

Section 299 Income Tax Act 2025 Authority competent to make assessment of block period.

Section 300 Income Tax Act 2025 Application of other provisions of Act.

Section 301 Income Tax Act 2025 Interpretation.

Section 302 Income Tax Act 2025 Special provisions relating to certain persons

Section 303 Income Tax Act 2025 Representative assessee.

Section 304 Income Tax Act 2025 Liability of representative assessee.

Section 305 Income Tax Act 2025 Right of representative assessee to recover tax paid.

Section 306 Income Tax Act 2025 Who may be regarded as agent.

Section 307 Income Tax Act 2025 Charge of tax where share of beneficiaries unknown.

Section 308 Income Tax Act 2025 Charge of tax in case of oral trust.

Section 309 Income Tax Act 2025 Method of computing a member’s share in income of association of persons or body of individuals.

Section 310 Income Tax Act 2025 Share of member of association of persons or body of individuals in income of association or body.

Section 311 Income Tax Act 2025 Charge of tax where shares of members in association of persons or body of individuals unknown, etc.

Section 312 Income Tax Act 2025 Executor.

Section 313 Income Tax Act 2025 Succession to business or profession otherwise than on death.

Section 314 Income Tax Act 2025 Effect of order of tribunal or court in respect of business reorganisation.

Section 315 Income Tax Act 2025 Assessment after partition of Hindu undivided family.

Section 316 Income Tax Act 2025 Shipping business of non-residents.

Section 317 Income Tax Act 2025 Assessment of persons leaving India.

Section 318 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 Income Tax Act 2025 Assessment of persons likely to transfer property to avoid tax.

Section 320 Income Tax Act 2025 Discontinued business.

Section 321 Income Tax Act 2025 Association dissolved or business discontinued.

Section 322 Income Tax Act 2025 Company in liquidation.

Section 323 Income Tax Act 2025 Liability of directors of private company.

Section 324 Income Tax Act 2025 Charge of tax in case of a firm.

Section 325 Income Tax Act 2025 Assessment as a firm.

Section 326 Income Tax Act 2025 Assessment when section 325 not complied with.

Section 327 Income Tax Act 2025 Change in constitution of a firm.

Section 328 Income Tax Act 2025 Succession of one firm by another firm.

Section 329 Income Tax Act 2025 Joint and several liability of partners for tax payable by firm.

Section 330 Income Tax Act 2025 Firm dissolved or business discontinued.

Section 331 Income Tax Act 2025 Liability of partners of limited liability partnership in liquidation.

Section 332 Income Tax Act 2025 Application for registration.

Section 333 Income Tax Act 2025 Switching over of regimes.

Section 334 Income Tax Act 2025 Tax on income of registered non-profit organisation.

Section 335 Income Tax Act 2025 Regular income.

Section 336 Income Tax Act 2025 Taxable regular income.

Section 337 Income Tax Act 2025 Specified income.

Section 338 Income Tax Act 2025 Income not to be included in regular income.

Section 339 Income Tax Act 2025 Corpus donation.

Section 340 Income Tax Act 2025 Deemed corpus donation.

Section 341 Income Tax Act 2025 Application of income.

Section 342 Income Tax Act 2025 Accumulated income.

Section 343 Income Tax Act 2025 Deemed accumulated income.

Section 344 Income Tax Act 2025 Business undertaking held as property.

Section 345 Income Tax Act 2025 Restriction on commercial activities by a registered non-profit organisation.

Section 346 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 Income Tax Act 2025 Books of account.

Section 348 Income Tax Act 2025 Audit.

Section 349 Income Tax Act 2025 Return of income.

Section 350 Income Tax Act 2025 Permitted modes of investment.

Section 351 Income Tax Act 2025 Specified violation.

Section 352 Income Tax Act 2025 Tax on accreted income.

Section 353 Income Tax Act 2025 Other violations.

Section 354 Income Tax Act 2025 Application for approval for purpose of section 133(1)(b)(ii).

Section 355 Income Tax Act 2025 Interpretation.

Section 356 Income Tax Act 2025 Appealable orders before Joint Commissioner (Appeals).

Section 357 Income Tax Act 2025 Appealable orders before Commissioner (Appeals).

Section 358 Income Tax Act 2025 Form of appeal and limitation.

Section 359 Income Tax Act 2025 Procedure in appeal.

Section 360 Income Tax Act 2025 Powers of Joint Commissioner (Appeals) or Commissioner (Appeals).

Section 361 Income Tax Act 2025 Appellate Tribunal.

Section 362 Income Tax Act 2025 Appeals to Appellate Tribunal.

Section 363 Income Tax Act 2025 Orders of Appellate Tribunal.

Section 364 Income Tax Act 2025 Procedure of Appellate Tribunal.

Section 365 Income Tax Act 2025 Appeal to High Court.

Section 366 Income Tax Act 2025 Case before High Court to be heard by not less than two Judges.

Section 367 Income Tax Act 2025 Appeal to Supreme Court.

Section 368 Income Tax Act 2025 Hearing before Supreme Court.

Section 369 Income Tax Act 2025 Tax to be paid irrespective of appeal, etc.

Section 370 Income Tax Act 2025 Execution for costs awarded by Supreme Court.

Section 371 Income Tax Act 2025 Amendment of assessment on appeal.

Section 372 Income Tax Act 2025 Exclusion of time taken for copy.

Section 373 Income Tax Act 2025 Filing of appeal by income-tax authority.

Section 374 Income Tax Act 2025 Interpretation of “High Court”.

Section 375 Income Tax Act 2025 Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.

Section 376 Income Tax Act 2025 Procedure where an identical question of law is pending before High Courts or Supreme Court.

Section 377 Income Tax Act 2025 Revision of orders prejudicial to revenue.

Section 378 Income Tax Act 2025 Revision of other orders.

Section 379 Income Tax Act 2025 Dispute Resolution Committee.

Section 380 Income Tax Act 2025 Interpretation.

Section 381 Income Tax Act 2025 Board for Advance Rulings.

Section 382 Income Tax Act 2025 Vacancies, etc., not to invalidate proceedings.

Section 383 Income Tax Act 2025 Application for advance ruling.

Section 384 Income Tax Act 2025 Procedure on receipt of application.

Section 385 Income Tax Act 2025 Appellate authority not to proceed in certain cases.

Section 386 Income Tax Act 2025 Advance ruling to be void in certain circumstances.

Section 387 Income Tax Act 2025 Powers of the Board for Advance Rulings.

Section 388 Income Tax Act 2025 Procedure of Board for Advance Rulings.

Section 389 Income Tax Act 2025 Appeal

Section 390 Income Tax Act 2025 Deduction or collection at source and advance payment.

Section 391 Income Tax Act 2025 Direct payment.

Section 392 Income Tax Act 2025 Salary and accumulated balance due to an employee.

Section 393 Income Tax Act 2025 Tax to be deducted at source.

Section 394 Income Tax Act 2025 Collection of tax at source.

Section 395 Income Tax Act 2025 Certificates.

Section 396 Income Tax Act 2025 Tax deducted is income received.

Section 397 Income Tax Act 2025 Compliance and reporting.

Section 398 Income Tax Act 2025 Consequences of failure to deduct or pay or, collect or pay.

Section 399 Income Tax Act 2025 Processing.

Section 400 Income Tax Act 2025 Power of Central Government to relax provisions of this Chapter.

Section 401 Income Tax Act 2025 Bar against direct demand on assessee.

Section 402 Income Tax Act 2025 Interpretation.

Section 403 Income Tax Act 2025 Liability for payment of advance tax.

Section 404 Income Tax Act 2025 Conditions of liability to pay advance tax.

Section 405 Income Tax Act 2025 Computation of advance tax.

Section 406 Income Tax Act 2025 Payment of advance tax by assessee on his own accord.

Section 407 Income Tax Act 2025 Payment of advance tax by assessee in pursuance of order of Assessing Officer.

Section 408 Income Tax Act 2025 Instalments of advance tax and due dates.

Section 409 Income Tax Act 2025 When assessee is deemed to be in default.

Section 410 Income Tax Act 2025 Credit for advance tax.

Section 411 Income Tax Act 2025 When tax payable and when assessee deemed in default.

Section 412 Income Tax Act 2025 Penalty payable when tax in default.

Section 413 Income Tax Act 2025 Certificate by Tax Recovery Officer and validity thereof.

Section 414 Income Tax Act 2025 Tax Recovery Officer by whom recovery is to be effected.

Section 415 Income Tax Act 2025 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof.

Section 416 Income Tax Act 2025 Other modes of recovery.

Section 417 Income Tax Act 2025 Recovery through State Government.

Section 418 Income Tax Act 2025 Recovery of tax in pursuance of agreements with foreign countries.

Section 419 Income Tax Act 2025 Recovery of penalties, fine, interest and other sums.

Section 420 Income Tax Act 2025 Tax clearance certificate.

Section 421 Income Tax Act 2025 Recovery by suit or under other law not affected.

Section 422 Income Tax Act 2025 Recovery of tax arrear in respect of non-resident from his assets

Section 423 Income Tax Act 2025 Interest for defaults in furnishing return of income.

Section 424 Income Tax Act 2025 Interest for defaults in payment of advance tax.

Section 425 Income Tax Act 2025 Interest for deferment of advance tax.

Section 426 Income Tax Act 2025 Interest on excess refund.

Section 427 Income Tax Act 2025 Fee for default in furnishing statements.

Section 428 Income Tax Act 2025 Fee for default in furnishing return of income.

Section 429 Income Tax Act 2025 Fee for default relating to statement or certificate.

Section 430 Income Tax Act 2025 Fee for default relating to intimation of Aadhaar number.

Section 431 Income Tax Act 2025 Refunds.

Section 432 Income Tax Act 2025 Person entitled to claim refund in certain special cases.

Section 433 Income Tax Act 2025 Form of claim for refund and limitation.

Section 434 Income Tax Act 2025 Refund for denying liability to deduct tax in certain cases.

Section 435 Income Tax Act 2025 Refund on appeal, etc.

Section 436 Income Tax Act 2025 Correctness of assessment not to be questioned.

Section 437 Income Tax Act 2025 Interest on refunds.

Section 438 Income Tax Act 2025 Set off and withholding of refunds in certain cases.

Section 439 Income Tax Act 2025 Penalty for under-reporting and misreporting of income.

Section 440 Income Tax Act 2025 Immunity from imposition of penalty, etc.

Section 441 Income Tax Act 2025 Failure to keep, maintain or retain books of account, documents, etc.

Section 442 Income Tax Act 2025 Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions.

Section 443 Income Tax Act 2025 Penalty in respect of certain income.

Section 444 Income Tax Act 2025 Penalty for false entry, etc., in books of account.

Section 445 Income Tax Act 2025 Benefits to related persons.

Section 446 Income Tax Act 2025 Failure to get accounts audited.

Section 447 Income Tax Act 2025 Penalty for failure to furnish report under section 172.

Section 448 Income Tax Act 2025 Penalty for failure to deduct tax at source.

Section 449 Income Tax Act 2025 Penalty for failure to collect tax at source.

Section 450 Income Tax Act 2025 Penalty for failure to comply with provisions of section 185.

Section 451 Income Tax Act 2025 Penalty for failure to comply with provisions of section 186.

Section 452 Income Tax Act 2025 Penalty for failure to comply with provisions of section 187.

Section 453 Income Tax Act 2025 Penalty for failure to comply with provisions of section 188.

Section 454 Income Tax Act 2025 Penalty for failure to furnish statement of financial transaction or reportable account.

Section 455 Income Tax Act 2025 Penalty for furnishing inaccurate statement of financial transaction or reportable account.

Section 456 Income Tax Act 2025 Penalty for failure to furnish statement or information or document by an eligible investment fund.

Section 457 Income Tax Act 2025 Penalty for failure to furnish information or document under section 171.

Section 458 Income Tax Act 2025 Penalty for failure to furnish information or document under section 506.

Section 459 Income Tax Act 2025 Penalty for failure to furnish report or for furnishing inaccurate report under section 511.

Section 460 Income Tax Act 2025 Penalty for failure to submit statement under section 505.

Section 461 Income Tax Act 2025 Penalty for failure to furnish statements, etc.

Section 462 Income Tax Act 2025 Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d).

Section 463 Income Tax Act 2025 Penalty for furnishing incorrect information in reports or certificates.

Section 464 Income Tax Act 2025 Penalty for failure to furnish statements, etc.

Section 465 Income Tax Act 2025 Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.

Section 466 Income Tax Act 2025 Penalty for failure to comply with the provisions of section 254.

Section 467 Income Tax Act 2025 Penalty for failure to comply with the provisions of section 262.

Section 468 Income Tax Act 2025 Penalty for failure to comply with the provisions of section 397.

Section 469 Income Tax Act 2025 Power to reduce or waive penalty, etc., in certain cases.

Section 470 Income Tax Act 2025 Penalty not to be imposed in certain cases.

Section 471 Income Tax Act 2025 Procedure.

Section 472 Income Tax Act 2025 Bar of limitation for imposing penalties.

Section 473 Income Tax Act 2025 Contravention of order made under section 247.

Section 474 Income Tax Act 2025 Failure to comply with section 247(1)(ii).

Section 475 Income Tax Act 2025 Removal, concealment, transfer or delivery of property to prevent tax recovery.

Section 476 Income Tax Act 2025 Failure to pay tax to credit of Central Government under Chapter XIX-B.

Section 477 Income Tax Act 2025 Failure to pay tax collected at source.

Section 478 Income Tax Act 2025 Wilful attempt to evade tax, etc.

Section 479 Income Tax Act 2025 Failure to furnish returns of income.

Section 480 Income Tax Act 2025 Failure to furnish return of income in search cases.

Section 481 Income Tax Act 2025 Failure to produce accounts and documents.

Section 482 Income Tax Act 2025 False statement in verification, etc.

Section 483 Income Tax Act 2025 Falsification of books of account or document, etc.

Section 484 Income Tax Act 2025 Abetment of false return, etc.

Section 485 Income Tax Act 2025 Punishment for second and subsequent offences.

Section 486 Income Tax Act 2025 Punishment not to be imposed in certain cases.

Section 487 Income Tax Act 2025 Offences by companies.

Section 488 Income Tax Act 2025 Offences by Hindu undivided family.

Section 489 Income Tax Act 2025 Presumption as to assets, books of account, etc., in certain cases.

Section 490 Income Tax Act 2025 Presumption as to culpable mental state.

Section 491 Income Tax Act 2025 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.

Section 492 Income Tax Act 2025 Certain offences to be non-cognizable.

Section 493 Income Tax Act 2025 Proof of entries in records or documents.

Section 494 Income Tax Act 2025 Disclosure of particulars by public servants.

Section 495 Income Tax Act 2025 Special Courts.

Section 496 Income Tax Act 2025 Offences triable by Special Court.

Section 497 Income Tax Act 2025 Trial of offences as summons case.

Section 498 Income Tax Act 2025 Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court.

Section 499 Income Tax Act 2025 Certain transfers to be void.

Section 500 Income Tax Act 2025 Provisional attachment to protect revenue in certain cases.

Section 501 Income Tax Act 2025 Service of notice, generally.

Section 502 Income Tax Act 2025 Authentication of notices and other documents.

Section 503 Income Tax Act 2025 Service of notice when family is disrupted or firm etc., is dissolved.

Section 504 Income Tax Act 2025 Service of notice in case of discontinued business.

Section 505 Income Tax Act 2025 Submission of statement by a non-resident having liaison office.

Section 506 Income Tax Act 2025 Furnishing of information or documents by an Indian concern in certain cases.

Section 507 Income Tax Act 2025 Submission of statements by producers of cinematograph films or persons engaged in specified activity.

Section 508 Income Tax Act 2025 Obligation to furnish statement of financial transaction or reportable account.

Section 509 Income Tax Act 2025 Obligation to furnish information on transaction of crypto-asset.

Section 510 Income Tax Act 2025 Annual information statement.

Section 511 Income Tax Act 2025 Furnishing of report in respect of international group.

Section 512 Income Tax Act 2025 Publication of information respecting assessees in certain cases.

Section 513 Income Tax Act 2025 Appearance by registered valuer in certain matters.

Section 514 Income Tax Act 2025 Registration of valuers.

Section 515 Income Tax Act 2025 Appearance by authorised representative.

Section 516 Income Tax Act 2025 Rounding off of amount of total income, or amount payable or refundable.

Section 517 Income Tax Act 2025 Receipt to be given.

Section 518 Income Tax Act 2025 Indemnity.

Section 519 Income Tax Act 2025 Power to tender immunity from prosecution.

Section 520 Income Tax Act 2025 Cognizance of offences.

Section 521 Income Tax Act 2025 Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply.

Section 522 Income Tax Act 2025 Return of income, etc., not to be invalid on certain grounds.

Section 523 Income Tax Act 2025 Notice deemed to be valid in certain circumstances.

Section 524 Income Tax Act 2025 Presumption as to assets, books of account, etc.

Section 525 Income Tax Act 2025 Authorisation and assessment in case of search or requisition.

Section 526 Income Tax Act 2025 Bar of suits in civil courts.

Section 527 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 Income Tax Act 2025 Power of Central Government or Board to condone delays in obtaining approval.

Section 529 Income Tax Act 2025 Power to withdraw approval.

Section 530 Income Tax Act 2025 Act to have effect pending legislative provision for charge of tax.

Section 531 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 Income Tax Act 2025 Power to frame schemes.

Section 533 Income Tax Act 2025 Power to make rules.

Section 534 Income Tax Act 2025 Laying before Parliament.

Section 535 Income Tax Act 2025 Removal of difficulties.

Section 536 Income tax Act 2025 Repeal and savings.

SCHEDULE I Income Tax Act 2025 CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA

SCHEDULE II Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME

SCHEDULE III Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS

SCHEDULE IV Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS

SCHEDULE V Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS

SCHEDULE VI Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM

SCHEDULE VII Income Tax Act 2025

SCHEDULE VIII Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS

SCHEDULE IX Income Tax Act 2025 DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”

SCHEDULE X Income Tax Act 2025 DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”

SCHEDULE XI Income Tax Act 2025 RECOGNISED PROVIDENT FUNDS

SCHEDULE XII Income Tax Act 2025 MINERALS

SCHEDULE XIII Income Tax Act 2025 LIST OF ARTICLES OR THINGS

SCHEDULE XIV Income Tax Act 2025 INSURANCE BUSINESS

SCHEDULE XV Income Tax Act 2025 DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.

SCHEDULE XVI Income Tax Act 2025 PERMITTED MODES OF INVESTMENT OR DEPOSITS