Contents
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Section 139 - Return of income - Income-tax Act, 1961

Companies Act, 1956
Chapter VI-A of Income-tax Act, 1961
Section 92F - Definitions of certain terms relevant to computation of arms length price, etc
Section 92E - Report from an accountant to be furnished by persons entering into international transaction
Section 92CD - Effect to advance pricing agreement.
Section 9 - Income deemed to accrue or arise in India
Section 80U - Deduction in case of a person with disability
Section 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
Section 80AC - Deduction not to be allowed unless return furnished
Section 80 - Submission of return for losses
Section 74A - Losses from certain specified sources falling under the head Income from other sources
Section 74 - Losses under the head Capital gains
Section 73A - Carry forward and set off losses by specified business
Section 73 - Losses in speculation business
Section 72 - Carry forward and set off of business losses
Section 6 - Residence in India
Section 54GB - Capital gain on transfer of residential property not to be charged in certain cases.
Section 54GA - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
Section 54G - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section 54F - Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
Section 54D - Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Section 54B - Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
Section 54 - Profit on sale of property used for residence
Section 44AD - Special provision for computing profits and gains of business on presumptive basis.
Section 44AB - Audit of accounts of certain persons carrying on business or profession
Section 43B - Certain deductions to be only on actual payment
Section 40 - Amounts not deductible
Section 35 - Expenditure on scientific research
Section 34A - Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
Section 32A - Investment allowance
Section 296 - Rules and certain notifications to be placed before Parliament
Section 295 - Power to make rules
Section 288 - Appearance by authorised representative
Section 284 - Service of notice in the case of discontinued business
Section 276CC - Failure to furnish returns of income
Section 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Section 271F - Penalty for failure to furnish return of income
Section 271AAC - Penalty in respect of certain income.
Section 271AAB - Penalty where search has been initiated
Section 271AAA - Penalty where search has been initiated
Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc
Section 264 - Revision of other orders
Section 263 - Revision of orders prejudicial to revenue
Section 262 - Hearing before Supreme Court
Section 260 - Decision of High Court or Supreme Court on the case stated.
Section 254 - Orders of Appellate Tribunal
Section 250 - Procedure in appeal
Section 245D - Procedure on receipt of an application under section 245C
Section 245A - Definitions
Section 244A - Interest on refunds
Section 234F - Fee for default in furnishing return of income
Section 234A - Interest for defaults in furnishing return of income
Section 233B - Audit of cost accounts in certain cases.
Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
Section 209 - Computation of advance tax
Section 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Section 201 - Consequences of failure to deduct or pay
Section 2 Part B - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident"
Section 158BB - Computation of undisclosed income of the block period
Section 158BA - Assessment of undisclosed income as a result of search
Section 156 - Notice of demand
Section 155 - Other amendments
Section 154 - Rectification of mistake
Section 153C - Assessment of income of any other person
Section 153A - Assessment in case of search or requisition
Section 148 - Issue of notice where income has escaped assessment
Section 147 - Income escaping assessment
Section 144 - Best judgment assessment
Section 143 - Assessment
Section 142 - Inquiry before assessment
Section 140A - Self-assessment
Section 140 - Return by whom to be verified
Section 13A - Special provision relating to incomes of political parties
Section 139C - Power of Board to dispense with furnishing documents, etc., with the return
Section 139B - Scheme for submission of returns through Tax Return Preparers
Section 139A - Permanent account number
Section 13 - Section 11 not to apply in certain cases
Section 12A - Conditions for applicability of sections 11 and 12
Section 124 - Jurisdiction of Assessing Officers
Section 12 - Income of trusts or institutions from contributions
Section 119 - Instructions to subordinate authorities
Section 115WD - Return of fringe benefits
Section 115VU - Minimum training requirement for tonnage tax company
Section 115UB - Tax on income of investment fund and its unit holders
Section 115JC - Special provisions for payment of tax by certain persons other than a company
Section 115JB - Special provision for payment of tax by certain companies
Section 115I - Chapter not to apply if the assessee so chooses
Section 115H - Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Section 115G - Return of income not to be filed in certain cases
Section 115BBF - Tax on income from patent.
Section 115BBA - Tax on non-resident sportsmen or sports associations
Section 115BA - Tax on income of certain domestic companies.
Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies
Section 11 - Income from property held for charitable or religious purposes.
Section 10C - Special provision in respect of certain industrial undertakings in North- Eastern Region.
Section 10BA - Special provisions in respect of export of certain articles or things.
Section 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc.
Section 10 Part D - Incomes not included in total income [Clause (23D) to Clause (48)]
Section 10 Part C - Incomes not included in total income [Clause (17A) to Clause (23C)]
Rule 6AAG - Conditions subject to which a skill development project is to be notified under section 35CCD.
Rule 6AAE - Conditions subject to which an agricultural extension project is to be notified under section 35CCC.
Rule 6 - Prescribed authority for expenditure on scientific research
Rule 5G - Option form for taxation of income from patent under section 115BBF
Rule 5F - Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35.
Rule 5E - Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35
Rule 5D - Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35.
Rule 5 - Depreciation
Rule 2F - Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10.
Rule 2E - Guidelines for approval under clause (23G) of section 10
Rule 2DA - Guidelines for approval under clause (23FA) of section 10
Rule 2D - Guidelines for approval under clause (23F) of section 10
Rule 10CB - Computation of interest income pursuant to secondary adjustments
Notification No. 24/2019 - Dated: 19-3-2019 - U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Andhra Pradesh Electricity Regulatory Commission’, a Commission constituted under the Andhra Pradesh Electricity Reforms...
Notification No. 25/2019 - Dated: 19-3-2019 - U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Visakhapatnam Special Economic Zone Authority’, an authority constituted by the Central Government, in respect of the...
Notification No. 22/2019 - Dated: 14-3-2019 - U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Prayagraj Mela Pradhikaran, Prayagraj’, an authority constituted by the State Government of Uttar Pradesh, in respect of the...
Notification No. 18/2019 - Dated: 13-3-2019 - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Indian Institute of Science Education and Research, Bhopal
Notification No. 17/2019 - Dated: 11-3-2019 - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Institute of Nano Science and Technology, Mohali
Notification No. 14/2019 - Dated: 6-3-2019 - U/s 35(1) (ii) of IT Act 1961 Central Government approved “Shardabai Pawar Mahila Arts, Commerce and Science College, College of Agriculture and Allied Sciences & Krishi Vigyan Kendra,...
Form No. 2C - RETURN OF INCOME FOR SPECIFIED PERSONS
Manual - DEFECTIVE RETURN [Section 139(9)]
Manual - PARTICULARS TO BE FURNISHED WITH THE RETURN [Section 139(6)&139(6A)]
Manual - RETURN BY WHOM TO BE VERIFIED UNDER SECTION 140
Manual - REVISED RETURN [Sec. 139(5)]
Manual - BELATED RETURN [Sec. 139(4)] & CONSEQUENCES OF LATE SUBMISSION
Manual - RETURN OF LOSS [Sec. 139(3)]
Manual - TIME FOR FILING RETURN OF INCOME [Sec. 139(1)]
Manual - FORM AND MANNER OF FURNISHING RETURN OF INCOME - RULE 12
Manual - RETURN OF INCOME [Sec. 139]
Manual - Section 10B - Special provisions in respect of newly established hundred percent export-oriented undertakings
Manual - Section 10A - Special provisions in respect of newly established undertakings in free trade zone, etc.
Manual - Section 201 - Consequences of failure to deduct or pay TDS
Manual - Section 11(2) - Exemption if income accumulated for specific purposes
Manual - Section 71B - Carry forward and set off of loss from House Property
Manual - Deduction u/s 80IAB - Deduction in respect of profit and gains by an undertaking or enterprise engaged in development of special economic zone
Manual - Section 43B - Certain deductions on actual payment basis
Manual - Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident
Manual - Section 40(a)(i) - Non-compliance of provisions of TDS where payment is made to Non-Resident
Manual - Capital Gain On Transfer Of Residential Property Not To Be Charged In Certain Cases - Sec. 54GB
Manual - Capital Gain On Transfer Of Assets In Cases Of Shifting Of Industrial Undertaking From The Urban Area To Any Special Economic Zone - Sec. 54GA
Manual - Capital Gain Arising On Transfer Of Assets In Cases Of Shifting Of Industrial Undertaking From The Urban Area - Sec. 54G
Manual - Capital Gain On Transfer Of A Long Term Capital Asset Other Than A Residential House - Sec. 54F
Manual - Capital Gain Arising From The Transfer Of Land Used For Agricultural Purpose - Sec. 54B