Income Tax Department
Ministry of Finance, Government of India
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Jan 6, 26, 12:53 PM
in transfer of income to non-residents Content Avoidance of income-tax by transactions...resulting in transfer of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 93 Year: 2025 -
Jan 9, 26, 10:40 AM
Total income Rate of tax (1) (2) (3) 1. Upto Rs. 2,50,000 Nil 2....Total income Rate of tax (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAC Year: 2025 -
Nov 1, 25, 8:19 PM
In section 140B of the Income-tax Act, in sub-section (3), after clause (ii), the...end of the relevant assessment year;...
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Jan 6, 26, 12:53 PM
102120000000091044 2025-11-01 115BBH Tax on income from virtual digital asset Content...Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBH Year: 2025 -
Nov 1, 25, 8:35 PM
In section 153B of the Income-tax Act, in the Explanation, for clause (i), the following...CHAPTER III CHAPTER III -...
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Nov 1, 25, 8:32 PM
In section 153 of the Income-tax Act, in Explanation 1, for clause (ii), the following...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 7:36 PM
In section 115VB of the Income-tax Act, with effect from the 1st April, 2026,— (a...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 8:09 PM
In section 132 of the Income-tax Act,— (a) in sub-section (8), for the words "thirty...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:52 PM
102120000000090970 2025-11-01 87 Rebate to be allowed in computing income-tax Content...—Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 87 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091024 2025-11-01 115AB Tax on income from units purchased in foreign...currency or capital gains arising from their transfer Content...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AB Year: 2025 -
Jan 6, 26, 12:54 PM
TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Tax on distributed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TA Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091082 2025-11-01 115TD Tax on accreted income Content Tax on accreted...the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EB - Special provisions relating to tax on accreted income of certain trusts and institutions Language: English Features: Acts Sections - Income tax act: Section - 115TD Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091033 2025-11-01 115BAD Tax on income of certain resident co-operative...societies Content Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAD Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091364 2025-11-01 233 Recovery of tax payable under provisional assessment...Content Recovery of tax payable...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 233 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091030 2025-11-01 115BAA Tax on income of certain domestic companies...Content Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAA Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091029 2025-11-01 115BA Tax on income of certain manufacturing domestic...companies Content Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BA Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091008 2025-11-01 104 Income-tax on undistributed income of certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 104 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091081 2025-11-01 115TCA Tax on income from securitisation trusts Content...Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TCA Year: 2025 -
Nov 1, 25, 6:35 PM
In section 17 of the Income-tax Act, in clause (2), with effect from the 1st April...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:54 PM
102120000000091087 2025-11-01 115UB Tax on income of investment fund and its unit...SPECIAL PROVISIONS RELATING TO TAX ON...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-FB - Special provisions relating to tax on income of investment funds and income received from such funds Language: English Features: Acts Sections - Income tax act: Section - 115UB Year: 2025 -
Nov 1, 25, 6:19 PM
In section 9 of the Income-tax Act, in sub-section (1), with effect from the 1st...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:53 PM
102120000000091027 2025-11-01 115AD Tax on income of Foreign Institutional Investors...from securities or capital gains arising from their...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AD Year: 2025 -
Jan 6, 26, 12:54 PM
provision of this Act, in addition to the income-tax chargeable in respect of the...the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-DA - Special provisions relating to tax on distributed income of domestic company for buy-back of shares Language: English Features: Acts Sections - Income tax act: Section - 115QA Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091043 2025-11-01 115BBG Tax on income from transfer of carbon credits...Content Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBG Year: 2025 -
Jan 6, 26, 1:01 PM
under Chapter XII-D or XVII-B Content Failure to pay tax to the credit of Central...Government under Chapter XII-D or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276B Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091041 2025-11-01 115BBE Tax on income referred to in section 68 or section...69 or section 69A or section 69B or section 69C or...
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: 2025 -
Nov 1, 25, 6:32 PM
In section 13 of the Income-tax Act, in sub-section (3),— (i) for clause (b), the...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:53 PM
102120000000091026 2025-11-01 115ACA Tax on income from Global depository receipts...ten per cent; 30[(ii) the amount of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115ACA Year: 2025 -
Nov 1, 25, 10:39 PM
In section 127A of the Customs Act,— (i) after clause (d), the following clause...section 31A of the Central Excise Act, 1944 (1 of 1944);'; (ii)...
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Jan 6, 26, 12:53 PM
102120000000091025 2025-11-01 115AC Tax on income from bonds or Global Depository...or capital gains arising from their transfer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AC Year: 2025 -
Nov 1, 25, 10:28 PM
In the Second Schedule to the Income-tax Act, in rule 68B, in sub-rule (2), for clauses...substituted, namely:— "(i)...
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Nov 1, 25, 10:55 PM
In section 31 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to...as the Central Excise Act),— (i) after clause (e), the...
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Jan 6, 26, 12:52 PM
NO INCOME-TAX IS PAYABLE Content INCOMES FORMING PART OF TOTAL INCOME ON WHICH...
Act: Income-tax Act, 1961 Chapter: Chapter VII - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE Language: English Features: Acts Sections - Income tax act: Section - 81 to 85C Year: 2025 -
Nov 1, 25, 7:46 PM
In section 115V-I of the Income-tax Act, with effect from the 1st April, 2026,— (...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 11:51 PM
Repeal of Act 18 of 1944 and savings Repeal of Act 18 of 1944 and savings. 145....powers conferred by or under the...
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Jan 6, 26, 12:54 PM
Income-tax Officer competent to perform any function or functions. 130A....[Omitted by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 130A Year: 2025 -
Jan 6, 26, 12:54 PM
Officer Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax...[Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125A Year: 2025 -
Mar 27, 26, 4:21 PM
102120000000091305 2025-11-01 195A Income payable “net of tax” Content Income payable...“net of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 195A Year: 2025 -
Jan 6, 26, 12:54 PM
of Inspectors of Income-tax Functions of Inspectors of Income-tax. 128....[Omitted by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 128 Year: 2025 -
Jan 6, 26, 1:00 PM
authority Content Filing of appeal or application for reference by income-tax authority...Filing of appeal or application for reference by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 268A Year: 2025 -
Jan 6, 26, 1:02 PM
for charge of tax Content Act to have effect pending legislative provision for charge...of tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294 Year: 2025 -
Jan 6, 26, 12:59 PM
of payment of any income to residents without deduction of tax Furnishing of statement...in respect of payment of any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206A Year: 2025 -
Nov 1, 25, 7:56 PM
In section 115VT of the Income-tax Act, with effect from the 1st April, 2026,— (i...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 9:10 PM
In section 194A of the Income-tax Act, in sub-section (3),— (a) in clause (i),—...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:54 PM
102120000000091085 2025-11-01 115U Tax on income in certain cases Content Tax on...income in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-F - SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS Language: English Features: Acts Sections - Income tax act: Section - 115U Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091391 2025-11-01 245B Income-tax Settlement Commission Content Income-tax...shall...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245B Year: 2025 -
Jan 6, 26, 12:52 PM
proceedings under the Act Deduction in respect of expenses incurred in connection...with certain proceedings under the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-B - RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 80VV Year: 2025 -
Jan 6, 26, 12:51 PM
of loss under the head “Income from house property” Transitional provisions for...set off of loss under the head...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 71A Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091374 2025-11-01 235 Relief to shareholders in respect of agricultural income-tax...attributable to dividends Content Relief to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 235 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090885 2025-10-31 74A Losses from certain specified sources falling under...falling under the head “Income...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 74A Year: 2025 -
Jan 23, 26, 10:50 AM
In section 9A of the Income-tax Act,— (a) in sub-section (3), in clause (c),— (...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:52 PM
102120000000090976 2025-11-01 88D Rebate of income-tax in case of certain individuals...Content Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88D Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090975 2025-11-01 88C Rebate of income-tax in case of women below sixty-five...years Content Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88C Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090974 2025-11-01 88B Rebate of income-tax in case of individuals of...sixty-five years or above Content Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88B Year: 2025 -
Jan 6, 26, 12:54 PM
of income-tax authorities Appointment of income-tax authorities. 117. (1) The...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 117 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091136 2025-11-01 118 Control of income-tax authorities Content Control...of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 118 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091049 2025-11-01 115E Tax on investment income and long-term capital...gains Content Tax on investment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115E Year: 2025 -
Apr 1, 26, 11:40 AM
be chargeable to income-tax under the head “Profits and gains of business or profession...section 35AD of the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098175 2025-11-25 205 Conditions for tax on income of certain companies...section 80-ID of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091086 2025-11-01 115UA Tax on income of unit holder and business trust...Content Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-FA - Special provisions relating to business trusts Language: English Features: Acts Sections - Income tax act: Section - 115UA Year: 2025