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Home  Acts & Rules Income Tax Act Income-tax Act, 1961 This
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Income-tax Act, 1961 - Income Tax
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| Income-tax Act, 1961 |
Chapter |
Chapter Name |
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Chapter I
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PRELIMINARY |
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Chapter II
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BASIS OF CHARGE |
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Chapter III
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INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME |
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Chapter IV
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COMPUTATION OF TOTAL INCOME
Heads of income |
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Part A
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Salaries |
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Part B
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[Omitted] |
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Part C
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Income from house property |
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Part D
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Profits and gains of business or profession |
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Part E
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Capital gains |
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Part F
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Income from other sources |
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Chapter V
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INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME |
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Chapter: VI
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AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
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Part A
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Aggregation of income |
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Part B
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Set off, or carry forward and set off |
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Chapter: VI-A
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DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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Part A
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General |
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Part B
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Deductions in respect of certain payments |
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Part C
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Deductions in respect of certain incomes |
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Part CA
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Deductions in respect of other incomes |
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Part D
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Other deductions |
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Chapter VI-B
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RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES |
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Chapter VII
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INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE |
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Chapter: VIII
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REBATES AND RELIEFS
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Part A
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Rebate of income-tax |
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Part B
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Relief for income-tax |
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Chapter IX
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DOUBLE TAXATION RELIEF |
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Chapter X
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SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX |
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Chapter X-A
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GENERAL ANTI-AVOIDANCE RULE |
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Chapter XI
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ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS |
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Chapter XII
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DETERMINATION OF TAX IN CERTAIN SPECIAL CASES |
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Chapter XII-A
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SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS |
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Chapter XII-B
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SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES |
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Chapter XII-BA
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SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY |
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Chapter XII-BB
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SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY |
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Chapter XII-BC
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SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA |
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Chapter XII-C
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SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. |
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Chapter XII-D
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SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES |
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Chapter XII-DA
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SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES |
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Chapter XII-E
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SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME |
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Chapter XII-EA
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SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS |
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Chapter XII-EB
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SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS |
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Chapter XII-F
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SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS |
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Chapter XII-FA
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SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS |
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Chapter XII-FB
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SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS |
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Chapter: XII-G
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SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
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Part A
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Meaning of certain expressions |
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Part B
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Computation of tonnage income from business of operating qualifying ships |
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Part C
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Procedure for option of tonnage tax scheme |
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Part D
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Conditions for applicability of tonnage tax scheme |
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Part E
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Amalgamation and demerger of shipping companies |
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Part F
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Miscellaneous |
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Part G
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Provisions of this Chapter not to apply in certain cases |
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Chapter: XII-H
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INCOME-TAX ON FRINGE BENEFITS
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Part A
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Meaning of certain expressions |
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Part B
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Basis of charge |
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Part C
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Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof |
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Chapter: XIII
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INCOME-TAX AUTHORITIES
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Part A
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Appointment and control |
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Part B
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Jurisdiction |
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Part C
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Powers |
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Part D
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Disclosure of information |
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Chapter XIV
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PROCEDURE FOR ASSESSMENT |
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Chapter XIV-A
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SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS |
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Chapter XIV-B
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SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES |
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Chapter: XV
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LIABILITY IN SPECIAL CASES
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Part A
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Legal representatives |
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Part B
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Representative assessees - General provisions |
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Part C
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Representative assessees - Special cases |
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Part D
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Representative assessees - Miscellaneous provisions |
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Part DD
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Firms, association of persons and body of individuals |
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Part E
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Executors |
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Part F
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Succession to business or profession |
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Part G
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Partition |
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Part H
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Profits of non-residents from occasional shipping business |
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Part I
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Recovery of tax in respect of non-residents |
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Part J
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Persons leaving India |
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Part JA
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Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose |
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Part K
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Persons trying to alienate their assets |
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Part L
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Discontinuance of business, or dissolution |
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Part M
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Private companies |
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Part N
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Special provisions for certain kinds of income |
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Part O
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[Omitted] |
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Chapter: XVI
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Special provisions applicable to firms
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Part A
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Assessment of firms |
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Part C
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Changes in constitution, succession and dissolution |
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Chapter: XVII
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Collection and recovery of tax
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Part A
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General |
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Part B
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Deduction at source |
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Part BB
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Collection at source |
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Part C
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Advance payment of tax |
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Part D
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Collection and recovery |
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Part E
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Tax payable under provisional assessment |
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Part F
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Interest chargeable in certain cases |
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Chapter XVIII
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RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES |
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Chapter XIX
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REFUNDS |
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Chapter XIX-A
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SETTLEMENT OF CASES |
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Chapter XIX-AA
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DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES |
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Chapter XIX-B
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ADVANCE RULINGS |
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Chapter: XX
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APPEALS AND REVISION
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Part A
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Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals) |
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Part B
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Appeals to the Appellate Tribunal |
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Part C
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Reference to High Court |
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Part CC
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Appeals to High Court |
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Part D
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Appeals to the Supreme Court |
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Part E
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Revision by the Principal Commissioner or Commissioner |
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Part F
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General |
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Chapter XX-A
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ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX |
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Chapter XX-B
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REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX |
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Chapter XX-C
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PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER |
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Chapter XXI
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PENALTIES IMPOSABLE |
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Chapter XXII
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OFFENCES AND PROSECUTIONS |
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Chapter XXII-A
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ANNUITY DEPOSITS |
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Chapter XXII-B
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TAX CREDIT CERTIFICATES |
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Chapter XXIII
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MISCELLANEOUS |
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TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT |
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SCHEDULES |
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