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Apr 1, 26, 11:39 AM
102120000000097983 2025-11-25 13 Computation of total income Content Computation of total income CHAPTER IV Computation of total income A.-Heads of income Heads of income. 13. Save as otherwise...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097971 2025-11-25 1 Short title, extent and commencement. Content Short title, extent and commencement. INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and amend the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098073 2025-11-25 103 Unexplained investment. Content Unexplained investment. Unexplained investment. 103. Where in any tax year, any investment has been made by the assessee which is...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098071 2025-11-25 101 Total income. Content Total income. CHAPTER VI AGGREGATION OF INCOME Total income. 101. In computing the total income of an assessee, there shall be included all...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098079 2025-11-25 109 Set off of losses under any other head of income. Content Set off of losses under any other head of income. Set off of losses under any other head of income. 109....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098093 2025-11-25 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. Content Deduction for life insurance premia, deferred annuity,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098050 2025-11-25 80 Fair market value deemed to be full value of consideration in certain cases. Content Fair market value deemed to be full value of consideration in certain cases....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098066 2025-11-25 96 Transfer of income without transfer of assets. Content Transfer of income without transfer of assets. CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax year” Definition of “tax year” . 3. (1) For the purposes of this Act, “tax year” means the twelve months period...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098148 2025-11-25 178 General Anti-Avoidance Rule Content General Anti-Avoidance Rule CHAPTER XI General Anti-Avoidance Rule Applicability of General Anti-Avoidance Rule. 178. (1)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098152 2025-11-25 182 Treatment of connected person and accommodating party. Content Treatment of connected person and accommodating party. Treatment of connected person and...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098153 2025-11-25 183 Application of this Chapter. Content Application of this Chapter. Application of this Chapter. 183. The provisions of this Chapter shall apply— (a) in addition...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098157 2025-11-25 187 Acceptance of payment through prescribed electronic modes. Content Acceptance of payment through prescribed electronic modes. Acceptance of payment through...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098161 2025-11-25 191 Tax on accumulated balance of recognised provident fund. Content Tax on accumulated balance of recognised provident fund. Tax on accumulated balance of recognised...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098160 2025-11-25 190 Determination of tax in special cases Content Determination of tax in special cases CHAPTER XIII Determination of tax in special cases A.-Determination of tax in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098340 2025-11-25 370 Execution for costs awarded by Supreme Court. Content Execution for costs awarded by Supreme Court. Execution for costs awarded by Supreme Court. 370. The High...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098342 2025-11-25 372 Exclusion of time taken for copy. Content Exclusion of time taken for copy. Exclusion of time taken for copy. 372. In computing the period of limitation prescribed...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098344 2025-11-25 374 Interpretation of “High Court”. Content Interpretation of “High Court”. Interpretation of “High Court”. 374. For the purposes of this Chapter, “High Court” means,—...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098358 2025-11-25 388 Procedure of Board for Advance Rulings. Content Procedure of Board for Advance Rulings. Procedure of Board for Advance Rulings. 388. The Board for Advance Rulings...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098402 2025-11-25 432 Person entitled to claim refund in certain special cases. Content Person entitled to claim refund in certain special cases. Person entitled to claim refund in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098406 2025-11-25 436 Correctness of assessment not to be questioned. Content Correctness of assessment not to be questioned. Correctness of assessment not to be questioned. 436. In a...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098401 2025-11-25 431 Refunds. Content Refunds. CHAPTER XX REFUNDS Refunds. 431. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098294 2025-11-25 324 Charge of tax in case of a firm. Content Charge of tax in case of a firm. 14.-Assessment of firms Charge of tax in case of a firm. 324. In the case of a firm which...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098351 2025-11-25 381 Board for Advance Rulings. Content Board for Advance Rulings. Board for Advance Rulings. 381. (1) The Central Government shall constitute one or more Boards for...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098352 2025-11-25 382 Vacancies, etc., not to invalidate proceedings. Content Vacancies, etc., not to invalidate proceedings. Vacancies, etc., not to invalidate proceedings. 382. No...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098353 2025-11-25 383 Application for advance ruling. Content Application for advance ruling. Application for advance ruling. 383. (1) An applicant desirous of obtaining an advance...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098389 2025-11-25 419 Recovery of penalties, fine, interest and other sums. Content Recovery of penalties, fine, interest and other sums. Recovery of penalties, fine, interest and other...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098391 2025-11-25 421 Recovery by suit or under other law not affected. Content Recovery by suit or under other law not affected. Recovery by suit or under other law not affected. 421....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098226 2025-11-25 256 Power of certain income-tax authorities. Content Power of certain income-tax authorities. Power of certain income-tax authorities. 256. The Principal Director...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098225 2025-11-25 255 Power to inspect registers of companies. Content Power to inspect registers of companies. Power to inspect registers of companies. 255. The Assessing Officer,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098274 2025-11-25 304 Liability of representative assessee. Content Liability of representative assessee. Liability of representative assessee. 304. (1) Every representative assessee,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098339 2025-11-25 369 Tax to be paid irrespective of appeal, etc. Content Tax to be paid irrespective of appeal, etc. 5. -General Tax to be paid irrespective of appeal, etc. 369....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098426 2025-11-25 456 Penalty for failure to furnish statement or information or document by an eligible investment fund. Content Penalty for failure to furnish statement or information...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098441 2025-11-25 471 Procedure. Content Procedure. Procedure. 471. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098452 2025-11-25 482 False statement in verification, etc. Content False statement in verification, etc. False statement in verification, etc. 482. If a person makes a statement in any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098463 2025-11-25 493 Proof of entries in records or documents. Content Proof of entries in records or documents. Proof of entries in records or documents. 493. Entries in the records...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098475 2025-11-25 505 Submission of statement by a non-resident having liaison office. Content Submission of statement by a non-resident having liaison office. Submission of statement...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098488 2025-11-25 518 Indemnity. Content Indemnity. Indemnity. 518. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of an income belonging to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098486 2025-11-25 516 Rounding off of amount of total income, or amount payable or refundable. Content Rounding off of amount of total income, or amount payable or refundable. Rounding...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098487 2025-11-25 517 Receipt to be given. Content Receipt to be given. Receipt to be given. 517. A receipt shall be given for any money paid or recovered under this Act. CHAPTER XXIII...
Act: Income-tax Act, 2025 Year: 2025
