| I |
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|
Preliminary |
1 ‐ 3 |
|
| II |
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|
Basis of Charge |
4 ‐ 10 |
|
| III |
|
|
Incomes which do not form part of Total Income |
|
|
| |
A |
|
Incomes not to be included in total income |
11 |
|
| |
B |
|
Incomes not to be included in total income of political parties and electoral trusts |
12 |
|
| IV |
|
|
Computation of Total Income |
|
|
| |
A |
|
Heads of income |
13 ‐ 14 |
|
| |
B |
|
Salaries |
15 ‐ 19 |
|
| |
C |
|
Income from house property |
20 ‐ 25 |
|
| |
D |
|
Profits and gains of business or profession |
26 ‐ 66 |
|
| |
E |
|
Capital gains |
67 ‐ 91 |
|
| |
F |
|
Income from other sources |
92 ‐ 95 |
|
| V |
|
|
Income of Oher Persons, included in Total Income of Assessee |
96 ‐ 100 |
|
| VI |
|
|
Aggregation of Income |
101 ‐ 107 |
|
| VII |
|
|
Set Off, or Carry Forward and Set Off of Losses |
108 ‐ 121 |
|
| VIII |
|
|
Deductions to be made in computing Total Income |
|
|
| |
A |
|
General |
122 |
|
| |
B |
|
Deductions in respect of certain payments |
123 ‐ 137 |
|
| |
C |
|
Deductions in respect of certain incomes |
138 ‐ 152 |
|
| |
D |
|
Deductions in respect of other incomes |
153 |
|
| |
E |
|
Other deductions |
154 |
|
| IX |
|
|
Rebates and Reliefs |
|
|
| |
A |
|
Rebates and reliefs |
155 ‐ 158 |
|
| |
B |
|
Double taxation relief |
159 ‐ 160 |
|
| X |
|
|
Special Provisions relating to Avoidance of Tax |
161 ‐ 177 |
|
| XI |
|
|
General Anti-Avoidance Rule |
178 ‐ 184 |
|
| XII |
|
|
Mode of Payment in certain cases, etc. |
185 ‐ 189 |
|
| XIII |
|
|
Determination of Tax in Special Cases |
|
|
| |
A |
|
Determination of tax in certain special cases |
190 ‐ 195 |
|
| |
B |
|
Special provisions relating to tax on capital gains |
196 ‐ 198 |
|
| |
C |
|
New tax regime |
199 ‐ 205 |
|
| |
D |
|
Special provisions relating to minimum alternate tax and alternate minimum tax |
206 |
|
| |
E |
|
Special provisions relating to non-residents and foreign company |
207 ‐ 220 |
|
| |
F |
|
Special provisions relating to pass-through entities |
221 ‐ 224 |
|
| |
G |
|
Special provisions relating to income of shipping companies |
225 ‐ 235 |
|
| XIV |
|
|
Tax Administration |
|
|
| |
A |
|
Authorities, jurisdiction and functions |
236 ‐ 245 |
|
| |
B |
|
Powers |
246 ‐ 261 |
|
| XV |
|
|
Return of Income |
|
|
| |
A |
|
Allotment of Permanent Account Number |
262 |
|
| |
B |
|
Filing of return of income and processing |
263 ‐ 267 |
|
| XVI |
|
|
Procedure for Assessment |
|
|
| |
A |
|
Procedure for assessment |
268 ‐ 291 |
|
| |
B |
|
Special procedure for assessment of search cases |
292 ‐ 301 |
|
| XVII |
|
|
Special Provisions relating to certain Persons |
|
|
| |
A |
|
Association of persons, firm, Hindu undivided family, etc. |
|
|
| |
A-1 |
|
Legal representatives |
302 |
|
| |
A-2 |
|
Representative assesses ‐ General provisions |
303 ‐ 305 |
|
| |
A-3 |
|
Representative assesses ‐ Special cases |
306 ‐ 308 |
|
| |
A-4 |
|
Association of persons and body of individuals |
309 ‐ 311 |
|
| |
A-5 |
|
Executors |
312 |
|
| |
A-6 |
|
Succession to business or profession |
313 ‐ 314 |
|
| |
A-7 |
|
Partition |
315 |
|
| |
A-8 |
|
Profits of non-residents from occasional shipping business |
316 |
|
| |
A-9 |
|
Persons leaving India |
317 |
|
| |
A-10 |
|
Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose |
318 |
|
| |
A-11 |
|
Persons trying to alienate their assets |
319 |
|
| |
A-12 |
|
Discontinuance of business, or dissolution |
320 ‐ 322 |
|
| |
A-13 |
|
Private companies |
323 |
|
| |
A-14 |
|
Assessment of firms |
324 ‐ 326 |
|
| |
A-15 |
|
Change in constitution, succession and dissolution |
327 ‐ 330 |
|
| |
A-16 |
|
Liability of partners of limited liability partnership in liquidation |
331 |
|
| |
B |
|
Special Provisions for Registered non-profit organisation |
|
|
| |
B-1 |
|
Registration |
332 ‐ 333 |
|
| |
B-2 |
|
Income of registered non-profit organisation |
334 ‐ 343 |
|
| |
B-3 |
|
Commercial activities by registered non-profit organisation |
344 ‐ 346 |
|
| |
B-4 |
|
Compliances |
347 ‐ 350 |
|
| |
B-5 |
|
Violations |
351 ‐ 353 |
|
| |
B-6 |
|
Approval for purpose of deduction under section 133(1)(b)(ii) |
354 |
|
| |
B-7 |
|
Interpretation |
355 |
|
| XVIII |
|
|
Appeals, Revision and Alternate Dispute Resolutions |
|
|
| |
A |
|
Appeals |
|
|
| |
A-1 |
|
Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals) |
356 ‐ 360 |
|
| |
A-2 |
|
Appeals to Appellate Tribunal |
361 ‐ 364 |
|
| |
A-3 |
|
Appeals to High Court |
365 ‐ 366 |
|
| |
A-4 |
|
Appeals to Supreme Court |
367 ‐ 368 |
|
| |
A-5 |
|
General |
369 ‐ 374 |
|
| |
B |
|
Special provisions for avoiding repetitive appeals |
375 ‐ 376 |
|
| |
C |
|
Revision by the Principal Commissioner or Commissioner |
377 ‐ 378 |
|
| |
D |
|
Alternate dispute resolutions |
|
|
| |
D-1 |
|
Dispute Resolution Committee in certain cases |
379 |
|
| |
D-2 |
|
Advance rulings |
380 ‐ 389 |
|
| XIX |
|
|
Collection and Recovery of Tax |
|
|
| |
A |
|
General |
390 ‐ 391 |
|
| |
B |
|
Deduction and collection at source |
392 ‐ 402 |
|
| |
C |
|
Advance payment of tax |
403 ‐ 410 |
|
| |
D |
|
Collection and recovery |
411 ‐ 422 |
|
| |
E |
|
Interest chargeable in certain cases |
423 ‐ 426 |
|
| |
F |
|
Levy of fee in certain cases |
427 ‐ 430 |
|
| XX |
|
|
Refunds |
431 ‐ 438 |
|
| XXI |
|
|
Penalties |
439 ‐ 472 |
|
| XXII |
|
|
Offences and Prosecution |
473 ‐ 498 |
|
| XXIII |
|
|
Miscellaneous |
499 ‐ 536 |
|
| Schedule |
|
Schedules |
|
|