Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 11:54 PM
CMS 1.0 102520000000148565 2025-11-01 148 Definitions [] Definitions Definitions. 148. In this Part, unless the context otherwise requires,— (a) "pensioner" means a retired Government servant...
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Nov 1, 25, 11:43 PM
CMS 1.0 102520000000148591 2025-11-01 138 Amendment of preamble [] Amendment of preamble Amendment of preamble. 138. In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as...
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Nov 1, 25, 11:55 PM
CMS 1.0 102520000000148566 2025-11-01 149 Powers and authority of Central Government [] Powers and authority of Central Government Powers and authority of Central Government. 149. (1) Without...
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Nov 1, 25, 11:56 PM
CMS 1.0 102520000000148567 2025-11-01 150 Validation [] Validation Validation. 150. Notwithstanding anything contrary contained in any judgment, decree or order of any court, tribunal or authority...
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Nov 1, 25, 10:28 PM
CMS 1.0 102520000000148512 2025-11-01 91 Amendment of rule 68B of Second Schedule [] Amendment of rule 68B of Second Schedule Amendment of rule 68B of Second Schedule. 91. In the Second Schedule to...
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Nov 1, 25, 10:53 PM
CMS 1.0 102520000000148523 2025-11-01 103 Amendment of First Schedule [] Amendment of First Schedule Customs Tariff Amendment of First Schedule. 103. In the Customs Tariff Act, 1975 (51 of 1975)...
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Dec 26, 25, 10:35 AM
2025-12-26 Second Schedule Second Schedule Content THE SECOND SCHEDULE [See section
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Jan 23, 26, 7:02 AM
CMS 1.0 102520000000139601 2025-10-31 18 to 21 [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] B.—Interest on Securities 18 to 21. [Omitted...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 18 to 21 Year: 2025 -
Jan 23, 26, 7:25 AM
ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS THE ELEVENTH SCHEDULE See section...32A, section 32AB, section...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Eleventh Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
BUSINESS Content INSURANCE BUSINESS THE FIRST SCHEDULE INSURANCE BUSINESS [See section...income-tax payable for that year, credit shall not be given in accordance with...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: First Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
Recognised Provident Funds THE FOURTH SCHEDULE PART A RECOGNISED PROVIDENT FUNDS [See sections...(2) of section 16 of the Employees' Provident...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fourth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
Content Omitted by the Finance Act, 1999, w.e.f. 1-4-2000 THE TENTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Tenth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES THE EIGHTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Eighth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
SCHEDULE PROCEDURE FOR DISTRAINT BY ASSESSING OFFICER OR TAX RECOVERY OFFICER [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Third Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
MINERALS AND ORES Content PROCESSED MINERALS AND ORES THE TWELFTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Twelfth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
articles and things Content List of articles and things THE FIFTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fifth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
PROCEDURE FOR RECOVERY OF TAX THE SECOND SCHEDULE PROCEDURE FOR RECOVERY OF TAX [See sections...of rule 66, means the certificate drawn up by the Tax Recovery Officer under...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Second Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
Content List of Articles or things or operations THE FOURTEENTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fourteenth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS THE THIRTEENTH SCHEDULE [See sections
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Thirteenth Schedule Year: 2025 -
Dec 26, 25, 10:35 AM
102520000000148587 2025-12-26 Third Schedule Third Schedule Content THE THIRD SCHEDULE [See section