Income Tax Department
Ministry of Finance, Government of India
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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, 11:54 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, 11:41 PM
CMS 1.0 102520000000148556 2025-11-01 137 Application of this Part [] Application of this Part Application of this Part. 137. (1) This Part shall apply in the first instance to the whole of the...
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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, 11:56 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, 11:51 PM
CMS 1.0 102520000000148563 2025-11-01 145 Repeal of Act 18 of 1944 and savings [] Repeal of Act 18 of 1944 and savings Repeal of Act 18 of 1944 and savings. 145. (1) The Public Debt Act, 1944 is...
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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 -
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, 7:25 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
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Nov 1, 25, 6:29 AM
(1) of section 72, sub-section (2) of section 73, sub-section (1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 157 Year: 2024 (No. 2) -
Nov 1, 25, 2:02 AM
68 or section 69 or section 69A or section 69B or section 69C or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBE Year: 2024 (No. 2) -
Nov 1, 25, 1:33 PM
or section 206 or section 206C or section 285B; or (d) to allow inspection of any...206C and statements under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 272A Year: 2024 (No. 2) -
Nov 1, 25, 1:11 PM
68, section 69, section 69A, section 69B, section 69C or section 69D for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAC Year: 2024 (No. 2) -
Nov 1, 25, 10:08 AM
(1) or sub-section (4) 43[or sub-section (8A)] of section 139, or in response to...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234A Year: 2024 (No. 2) -
Nov 1, 25, 8:39 AM
192A or section 193 or section 194A or section 194D or section 194DA or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 197A Year: 2024 (No. 2) -
Nov 1, 25, 11:32 AM
154, 72[section 158BFA,] section 250, section 270A, section 271, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 253 Year: 2024 (No. 2) -
Nov 1, 25, 10:11 AM
154 or section 155 or section 250 or section 254 or section 260 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234D Year: 2024 (No. 2) -
Nov 1, 25, 10:56 AM
1) of section 245D; or (ii) an application made under section 245C has not been allowed...made under section 245C, an...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HA Year: 2024 (No. 2) -
Nov 1, 25, 10:57 AM
, is rejected under sub-section (1) of section 245D, or any other application made...under section 245C is not allowed to...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HAA Year: 2024 (No. 2) -
Nov 1, 25, 10:09 AM
sub-section (1) of section 143 and where a regular assessment is made, the tax on...115JAA or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234B Year: 2024 (No. 2) -
Nov 1, 25, 4:14 AM
115WD or section 115WH or section 139 or section 142 or section 148 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 140A Year: 2024 (No. 2) -
Nov 1, 25, 1:05 PM
270A and initiation of proceedings under section 276C or section 276CC, if he fulfils...(3) of section 143 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 270AA Year: 2024 (No. 2) -
Nov 1, 25, 4:14 AM
(1) or sub-section (4) of section 139 has been furnished by an assessee and tax...89; (iv) any relief of tax or deduction of tax claimed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 140B Year: 2024 (No. 2) -
Nov 1, 25, 2:15 AM
. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIB - Special provisions relating to certain companies Language: English Features: Acts Sections - Income tax act: Section - 115JAA Year: 2024 (No. 2) -
Nov 1, 25, 3:24 AM
1) of section 142 or sub-section (2) of section 115WE or sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 124 Year: 2024 (No. 2) -
Nov 1, 25, 10:35 AM
250 or section 254 or section 260 or section 262 or section 263 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 244A Year: 2024 (No. 2) -
Nov 1, 25, 4:49 AM
250 or section 254 or section 260 or section 262 or section 263 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153 Year: 2024 (No. 2) -
Nov 1, 25, 4:51 AM
245C and ending with the date on which the order under sub-section (1) of section...(3) or sub-section (6) or an order...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153B Year: 2024 (No. 2) -
Nov 1, 25, 1:28 PM
(3) of section 200 or the proviso to sub-section (3) of section 206C; or (b) furnishes...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271H Year: 2024 (No. 2)