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102120000000098496 2025-11-25 526 Bar of suits in civil courts. Content Bar of suits in civil courts. Bar of suits in civil courts. 526. No suit shall be brought in any civil court to set aside or...

102120000000098492 2025-11-25 522 Return of income, etc., not to be invalid on certain grounds. Content Return of income, etc., not to be invalid on certain grounds. Return of income, etc., not to...

102120000000098490 2025-11-25 520 Cognizance of offences. Content Cognizance of offences. Cognizance of offences. 520. No court inferior to that of a Judicial Magistrate of the first class shall...

102120000000098499 2025-11-25 529 Power to withdraw approval. Content Power to withdraw approval. Power to withdraw approval. 529. Where the Central Government or the Board or an income-tax...

102120000000098498 2025-11-25 528 Power of Central Government or Board to condone delays in obtaining approval. Content Power of Central Government or Board to condone delays in obtaining approval....

102120000000098500 2025-11-25 530 Act to have effect pending legislative provision for charge of tax. Content Act to have effect pending legislative provision for charge of tax. Act to have effect...

ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS THE ELEVENTH SCHEDULE See section...32A, section 32AB, section...

VII Persons Exempt From Tax Content Persons Exempt From Tax SCHEDULE VII [See section...355(a), the provisions of section 337 (Table: Sl....Tea...

DEPOSITS Content PERMITTED MODES OF INVESTMENT OR DEPOSITS SCHEDULE XVI [See section...The modes of investing or depositing the money referred to in...

THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS SCHEDULE VIII [See section...A political party registered under section 29A of the...

Schedule XIV INSURANCE BUSINESS Content INSURANCE BUSINESS SCHEDULE XIV [See section...earlier inter-valuation period. (2) Any expenditure which is inadmissible under...

INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM SCHEDULE VI [See section...arisen to, or received, as a result of transfer of capital asset referred to...

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...

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS SCHEDULE III [See section...Any income includible in the total income under section...

SCHEDULE XV [See section 123] DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION...tax year, the following amounts shall qualify as deduction for the purpose of...

UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” SCHEDULE IX [See section...allowing set off of loss, if any, brought forward from earlier tax years as per...

INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS SCHEDULE V [See section...Any income referred to in section 224, accruing or...

Recognised Provident Funds THE FOURTH SCHEDULE PART A RECOGNISED PROVIDENT FUNDS [See sections...(2) of section 16 of the Employees' Provident...

TOTAL INCOME Content INCOME NOT TO BE INCLUDED IN TOTAL INCOME SCHEDULE II [See section...not be eligible for exclusion from total income:— (i)   any sum received under...

CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA SCHEDULE I [See section...BUSINESS CONNECTION IN INDIA 1. (1) The eligible investment fund referred to in...

UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” SCHEDULE X [See section...allowing set off of loss, if any, brought forward from earlier tax years as per...

ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS SCHEDULE IV [See section...  A person being an individual, who is a resident outside India as defined in...

RECOGNISED PROVIDENT FUNDS Content RECOGNISED PROVIDENT FUNDS SCHEDULE XI [See section...fund shall be the fund of an establishment— (i)   to which the provisions of...

Content Omitted by the Finance Act, 1999, w.e.f. 1-4-2000   THE TENTH SCHEDULE [See section

OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES THE EIGHTH SCHEDULE [See section

SCHEDULE PROCEDURE FOR DISTRAINT BY ASSESSING OFFICER OR TAX RECOVERY OFFICER [See section

LIST OF ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS SCHEDULE XIII [See section

102120000000098518 2025-11-25 Schedule XII MINERALS Content MINERALS SCHEDULE XII [See section

MINERALS AND ORES Content PROCESSED MINERALS AND ORES THE TWELFTH SCHEDULE [See section

articles and things Content List of articles and things THE FIFTH SCHEDULE [See section

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...

Content List of Articles or things or operations THE FOURTEENTH SCHEDULE [See section

ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS THE THIRTEENTH SCHEDULE [See sections

102520000000148587 2025-12-26 Third Schedule Third Schedule Content THE THIRD SCHEDULE [See section

from time to time (whether by way of relaxation of any of the provisions of sections...(1A) of section 201, sections 210, 211, 234A,...

(1) of section 72, sub-section (2) of section 73, sub-section (1) or...

68 or section 69 or section 69A or section 69B or section 69C or section...

or section 206 or section 206C or section 285B; or (d) to allow inspection of any...206C and statements under...

68, section 69, section 69A, section 69B, section 69C or section 69D for...

(1) or sub-section (4) 43[or sub-section (8A)] of section 139, or in response to...under...