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102120000000091235 2025-11-01 167 Remedies against property in cases of representative assessees Content Remedies against property in cases of representative assessees Remedies against property in...

102120000000091236 2025-11-01 167A Charge of tax in the case of a firm Content Charge of tax in the case of a firm DD.—Firms, association of persons and body of individuals Charge of tax in the...

102120000000091233 2025-11-01 165 Case where part of trust income is chargeable Content Case where part of trust income is chargeable Case where part of trust income is chargeable. 165. Where part...

102120000000091273 2025-11-01 194BB Winnings from horse race Content Winnings from horse race Winnings from horse race. 194BB. Any person, being a bookmaker or a person to whom a licence has been...

102120000000091288 2025-11-01 194L Payment of compensation on acquisition of capital asset Content Payment of compensation on acquisition of capital asset Payment of compensation on acquisition of...

102520000000151675 2025-11-01 181 Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 Content Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 O.—[***] 181. [Omitted by the Finance Act, 1988, w.e.f....

102120000000091279 2025-11-01 194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India Content Payments on account of repurchase of units by Mutual Fund or Unit Trust...

102120000000090788 2025-10-31 39 Managing agency commission Content Managing agency commission Managing agency commission. 39. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f....

102120000000090805 2025-10-31 44AC Special provision for computing profits and gains from the busi­ness of trading in certain goods Content Special provision for computing profits and gains from...

102120000000090836 2025-10-31 53 Exemption of capital gains from a residential house Content Exemption of capital gains from a residential house Exemption of capital gains from a residential house....

102120000000090752 2025-10-31 30 Rent, rates, taxes, repairs and insurance for buildings Content Rent, rates, taxes, repairs and insurance for buildings Rent, rates, taxes, repairs and insurance...

102120000000090753 2025-10-31 31 Repairs and insurance of machinery, plant and furniture Content Repairs and insurance of machinery, plant and furniture Repairs and insurance of machinery, plant...

102120000000090833 2025-10-31 50D 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...

102120000000090738 2025-10-31 14 Heads of income Content Heads of income CHAPTER IV COMPUTATION OF TOTAL INCOME Heads of income Heads of income. 14. Save as otherwise provided by this Act, all...

102120000000090743 2025-10-31 22 Income from house property Content Income from house property C.—Income from house property Income from house property. 22. The annual value of property consisting...

102120000000091319 2025-11-01 202 Deduction only one mode of recovery Content Deduction only one mode of recovery Deduction only one mode of recovery. 202. The power to recover tax by deduction...

102120000000091324 2025-11-01 205 Bar against direct demand on assessee Content Bar against direct demand on assessee Bar against direct demand on assessee. 205. Where tax is deductible at the...

102120000000091329 2025-11-01 206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return Content Person paying dividend to certain residents without...

102120000000091322 2025-11-01 203AA Furnishing of statement of tax deducted Content Furnishing of statement of tax deducted Furnishing of statement of tax deducted. 203AA. [Omitted by the Finance...

102120000000091161 2025-11-01 134 Power to inspect registers of companies Content Power to inspect registers of companies Power to inspect registers of companies. 134. The Assessing Officer, the...

102120000000091354 2025-11-01 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof Content Stay of proceedings in pursuance of certificate and amendment or...

102120000000091361 2025-11-01 230A Restrictions on registration of transfers of immovable proper­ty in certain cases Content Restrictions on registration of transfers of immovable proper­ty in...

102120000000091363 2025-11-01 232 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. 232....

102120000000091364 2025-11-01 233 Recovery of tax payable under provisional assessment Content Recovery of tax payable under provisional assessment E.—Tax payable under provisional assessment...

102120000000091336 2025-11-01 208 Conditions of liability to pay advance tax Content Conditions of liability to pay advance tax Conditions of liability to pay advance tax. 208. Advance tax shall be...

102120000000091359 2025-11-01 229 Recovery of penalties, fine, interest and other sums Content Recovery of penalties, fine, interest and other sums Recovery of penalties, fine, interest and other...

102120000000091356 2025-11-01 227 Recovery through State Government Content Recovery through State Government Recovery through State Government. 227. If the recovery of tax in any area has been...

102120000000091342 2025-11-01 213 Commission receipts Content Commission receipts Commission receipts. 213. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] CHAPTER XVII...

102120000000091365 2025-11-01 234 Tax paid by deduction or advance payment Content Tax paid by deduction or advance payment Tax paid by deduction or advance payment. 234. [Omitted by the Direct Tax...

102120000000091357 2025-11-01 228 Recovery of Indian tax in Pakistan and Pakistan tax in India Content Recovery of Indian tax in Pakistan and Pakistan tax in India Recovery of Indian tax in...

102120000000091341 2025-11-01 212 Estimate by assessee Content Estimate by assessee Estimate by assessee. 212. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] CHAPTER XVII...

102120000000091348 2025-11-01 219 Credit for advance tax Content Credit for advance tax Credit for advance tax. 219. Any sum, other than a penalty or interest, paid by or recovered from an assessee...

102120000000091353 2025-11-01 224 Validity of certificate and cancellation or amendment thereof Content Validity of certificate and cancellation or amendment thereof Validity of certificate and...

102120000000091004 2025-11-01 99 Treatment of connected person and accommodating party Content Treatment of connected person and accommodating party Treatment of connected person and accommodating...

102120000000091005 2025-11-01 100 Application of this Chapter Content Application of this Chapter Application of this Chapter. 100. The provisions of this Chapter shall apply in addition to, or in...

102120000000091006 2025-11-01 101 Framing of guidelines Content Framing of guidelines Framing of guidelines. 101. The provisions of this Chapter shall be applied in accordance with such guidelines...

102120000000091000A 2025-11-01 95 Applicability of General Anti-Avoidance Rule Content Applicability of General Anti-Avoidance Rule CHAPTER X-A GENERAL ANTI-AVOIDANCE RULE Applicability of General...

102120000000091263 2025-11-01 189A Provisions applicable to past assessments of firms Content Provisions applicable to past assessments of firms Provisions applicable to past assessments of firms....

102120000000091256 2025-11-01 183 Assessment of unregistered firms Content Assessment of unregistered firms Assessment of unregistered firms. 183. [Omitted by the Finance Act, 1992, w.e.f....

102120000000091255 2025-11-01 182 Assessment of registered firms Content Assessment of registered firms Chapter XVI Special provisions applicable to firms A.—Assessment of firms Assessment of...

102120000000091261 2025-11-01 188A Joint and several liability of partners for tax payable by firm Content Joint and several liability of partners for tax payable by firm Joint and several...

102120000000091578 2025-11-01 280ZB Tax credit certificate to certain manufacturing companies in certain cases Content Tax credit certificate to certain manufacturing companies in certain cases Tax...

102120000000091580 2025-11-01 280ZD Tax credit certificates in relation to increased production of certain goods Content Tax credit certificates in relation to increased production of certain goods...

102120000000091581 2025-11-01 280ZE Tax credit certificate scheme Content Tax credit certificate scheme Tax credit certificate scheme. 280ZE. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]...

102120000000091579 2025-11-01 280ZC Tax credit certificate in relation to exports Content Tax credit certificate in relation to exports Tax credit certificate in relation to exports. 280ZC....

102120000000091576 2025-11-01 280Z Tax credit certificates to certain equity shareholders Content Tax credit certificates to certain equity shareholders Tax credit certificates to certain equity...

102120000000090938 2025-10-31 80J Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases Content Deduction in respect...

102120000000090939 2025-10-31 80JJ Deduction in respect of profits and gains from business of poultry farming Content Deduction in respect of profits and gains from business of poultry farming...

102120000000090940 2025-10-31 80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste Content Deduction in respect of profits and gains...

102120000000090943 2025-11-01 80L Deductions in respect of interest on certain securities, dividends, etc Content Deductions in respect of interest on certain securities, dividends, etc Deductions...

102120000000090965 2025-11-01 80V Deduction from gross total income of the parent in certain cases Content Deduction from gross total income of the parent in certain cases Deduction from gross...

102120000000091014 2025-11-01 109 “Distributable income”, “investment company” and “statutory percentage” defined Content “Distributable income”, “investment company” and “statutory percentage”...

102120000000091015 2025-11-01 110 Determination of tax where total income includes income on which no tax is payable Content Determination of tax where total income includes income on which no tax...

102120000000091119 2025-11-01 115WA Charge of fringe benefit tax Content Charge of fringe benefit tax B.—Basis of charge Charge of fringe benefit tax. 115WA. (1) In addition to the income-tax...

102120000000091133 2025-11-01 115WM Chapter XII-H not to apply after a certain date Content Chapter XII-H not to apply after a certain date Chapter XII-H not to apply after a certain date. 115WM....

102120000000091132 2025-11-01 115WL Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 115WL. Save as...

102120000000090994 2025-11-01 92E Report from an accountant to be furnished by persons enter­ing into international transaction or specified domestic transaction Content Report from an accountant...

102120000000091016 2025-11-01 111 Tax on accumulated balance of recognised provident fund Content Tax on accumulated balance of recognised provident fund Tax on accumulated balance of recognised...

102120000000091013 2025-11-01 108 Savings for company in which public are substantially interested Content Savings for company in which public are substantially interested Savings for company in...

102120000000091009 2025-11-01 105 Special provisions for certain companies Content Special provisions for certain companies Special provisions for certain companies. 105. [Omitted by the Finance...