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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 This

Income-tax Act, 1961 - Income Tax

Income-tax Act, 1961

Chapter

Chapter Name

Chapter I PRELIMINARY
 
Chapter II BASIS OF CHARGE
 
Chapter III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
 
Chapter IV COMPUTATION OF TOTAL INCOME

Heads of income
 
        Part A Salaries
 
        Part B [Omitted]
 
        Part C Income from house property
 
        Part D Profits and gains of business or profession
 
        Part E Capital gains
 
        Part F Income from other sources
 
Chapter V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
 
Chapter: VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
 
        Part A Aggregation of income
 
        Part B Set off, or carry forward and set off
 
Chapter: VI-A DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
 
        Part A General
 
        Part B Deductions in respect of certain payments
 
        Part C Deductions in respect of certain incomes
 
        Part CA Deductions in respect of other incomes
 
        Part D Other deductions
 
Chapter VI-B RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
 
Chapter VII INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
 
Chapter: VIII REBATES AND RELIEFS
 
        Part A Rebate of income-tax
 
        Part B Relief for income-tax
 
Chapter IX DOUBLE TAXATION RELIEF
 
Chapter X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
 
Chapter X-A GENERAL ANTI-AVOIDANCE RULE
 
Chapter XI ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
 
Chapter XII DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
 
Chapter XII-A SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
 
Chapter XII-B SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
 
Chapter XII-BA SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY
 
Chapter XII-BB SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
 
Chapter XII-BC SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
 
Chapter XII-C SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
 
Chapter XII-D SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
 
Chapter XII-DA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
 
Chapter XII-E SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
 
Chapter XII-EA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
 
Chapter XII-EB SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
 
Chapter XII-F SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
 
Chapter XII-FA SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
 
Chapter XII-FB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
 
Chapter: XII-G SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
 
        Part A Meaning of certain expressions
 
        Part B Computation of tonnage income from business of operating qualifying ships
 
        Part C Procedure for option of tonnage tax scheme
 
        Part D Conditions for applicability of tonnage tax scheme
 
        Part E Amalgamation and demerger of shipping companies
 
        Part F Miscellaneous
 
        Part G Provisions of this Chapter not to apply in certain cases
 
Chapter: XII-H INCOME-TAX ON FRINGE BENEFITS
 
        Part A Meaning of certain expressions
 
        Part B Basis of charge
 
        Part C Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof
 
Chapter: XIII INCOME-TAX AUTHORITIES
 
        Part A Appointment and control
 
        Part B Jurisdiction
 
        Part C Powers
 
        Part D Disclosure of information
 
Chapter XIV PROCEDURE FOR ASSESSMENT
 
Chapter XIV-A SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
 
Chapter XIV-B SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
 
Chapter: XV LIABILITY IN SPECIAL CASES
 
        Part A Legal representatives
 
        Part B Representative assessees - General provisions
 
        Part C Representative assessees - Special cases
 
        Part D Representative assessees - Miscellaneous provisions
 
        Part DD Firms, association of persons and body of individuals
 
        Part E Executors
 
        Part F Succession to business or profession
 
        Part G Partition
 
        Part H Profits of non-residents from occasional shipping business
 
        Part I Recovery of tax in respect of non-residents
 
        Part J Persons leaving India
 
        Part JA Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
 
        Part K Persons trying to alienate their assets
 
        Part L Discontinuance of business, or dissolution
 
        Part M Private companies
 
        Part N Special provisions for certain kinds of income
 
        Part O [Omitted]
 
Chapter: XVI Special provisions applicable to firms
 
        Part A Assessment of firms
 
        Part C Changes in constitution, succession and dissolution
 
Chapter: XVII Collection and recovery of tax
 
        Part A General
 
        Part B Deduction at source
 
        Part BB Collection at source
 
        Part C Advance payment of tax
 
        Part D Collection and recovery
 
        Part E Tax payable under provisional assessment
 
        Part F Interest chargeable in certain cases
 
Chapter XVIII RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
 
Chapter XIX REFUNDS
 
Chapter XIX-A SETTLEMENT OF CASES
 
Chapter XIX-AA DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES
 
Chapter XIX-B ADVANCE RULINGS
 
Chapter: XX APPEALS AND REVISION
 
        Part A Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
 
        Part B Appeals to the Appellate Tribunal
 
        Part C Reference to High Court
 
        Part CC Appeals to High Court
 
        Part D Appeals to the Supreme Court
 
        Part E Revision by the Principal Commissioner or Commissioner
 
        Part F General
 
Chapter XX-A ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
 
Chapter XX-B REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
 
Chapter XX-C PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
 
Chapter XXI PENALTIES IMPOSABLE
 
Chapter XXII OFFENCES AND PROSECUTIONS
 
Chapter XXII-A ANNUITY DEPOSITS
 
Chapter XXII-B TAX CREDIT CERTIFICATES
 
Chapter XXIII MISCELLANEOUS
 
TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT
 
SCHEDULES
 
   

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