Income Tax Bill 2025

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Income Tax Bill, 2025 - Bills
Income Tax Bill, 2025
Chapter	Chapter Name
Chapter I	PRELIMINARY

Chapter II	BASIS OF CHARGE

Chapter III	INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

Part A	Incomes not to be included in total income

Part B	Incomes not to be included in total income of political parties and electoral trusts

Chapter IV	COMPUTATION OF TOTAL INCOME

Part A	Heads of income

Part B	Salaries

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 TOTAL INCOME OF ASSESSEE

Chapter VI	AGGREGATION OF INCOME

Chapter VII	SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES

Chapter VIII	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 D	Deductions in respect of other incomes

Part E	Other deductions

Chapter IX	REBATES AND RELIEFS

Part A	Rebates and reliefs

Part B	Double taxation relief

Chapter X	SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

Chapter XI	GENERAL ANTI-AVOIDANCE RULE

Chapter XII	MODE OF PAYMENT IN CERTAIN CASES, ETC.

Chapter XIII	DETERMINATION OF TAX IN SPECIAL CASES

Part A	Determination of tax in certain special cases

Part B	Special provisions relating to tax on capital gains

Part C	New tax regime

Part D	Special provisions relating to minimum alternate tax and alternate minimum tax

Part E	Special provisions relating to non-residents and foreign company

Part F	Special provisions relating to pass-through entities

Part G	Special provisions relating to income of shipping companies

Chapter XIV	TAX ADMINISTRATION

Part A	Authorities, jurisdiction and functions

Part B	Powers

Chapter XV	RETURN OF INCOME

Part A	Allotment of Permanent Account Number

Part B	Filing of return of income and processing

Chapter XVI	PROCEDURE FOR ASSESSMENT

Part A	Procedure for assessment

Part B	Special procedure for assessment of search cases

Chapter XVII	SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS

Part A	Association of persons, firm, Hindu undivided family, etc.

Part 1.	Legal representatives

Part 2.	Representative assesses—General provisions

Part 3.	Representative assesses—Special cases

Part 4.	Association of persons and body of individuals

Part 5.	Executors

Part 6.	Succession to business or profession

Part 7.	Partition

Part 8.	Profits of non-residents from occasional shipping business

Part 9.	Persons leaving India

Part 10.	Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose

Part 11.	Persons trying to alienate their assets

Part 12.	Discontinuance of business, or dissolution

Part 13.	Private companies

Part 14.	Assessment of firms

Part 15.	Change in constitution, succession and dissolution

Part 16.	Liability of partners of limited liability partnership in liquidation

Part B	Special Provisions for Registered non-profit organisation

Part 1.	Registration

Part 2.	Income of registered non-profit organisation

Part 3.	Commercial activities by registered non-profit organisation

Part 4.	Compliances

Part 5.	Violations

Part 6.	Approval for purpose of deduction under section 133(1)(b)(ii)

Part 7.	Interpretation

Chapter XVIII	APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS

Part A	Appeals

Part 1.	Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)

Part 2.	Appeals to Appellate Tribunal

Part 3.	Appeals to High Court.

Part 4.	Appeals to Supreme Court.

Part 5.	General

Part B	Special provisions for avoiding repetitive appeals

Part C	Revision by the Principal Commissioner or Commissioner.

Part D	Alternate dispute resolutions

Part 1.	Dispute Resolution Committee in certain cases

Part 2.	Advance rulings

Chapter XIX	COLLECTION AND RECOVERY OF TAX

Part A	General

Part B	Deduction and collection at source

Part C	Advance payment of tax

Part D	Collection and recovery

Part E	Interest chargeable in certain cases

Part F	Levy of fee in certain cases

Chapter XX	REFUNDS

Chapter XXI	PENALTIES

Chapter XXII	OFFENCES AND PROSECUTION

Chapter XXIII	MISCELLANEOUS

Schedules	SCHEDULES

Statements	STATEMENT

Notes	Notes on Clauses

Memo	MEMORANDUM