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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...

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...

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...

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...

102120000000091224 2025-11-01 158BH Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 158BH. Save as...

102120000000091374 2025-11-01 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends Content Relief to shareholders in respect of agricultural income-tax...

Provisions of sections 81, 82, 83, 84, 85, 85A, 85B and 85C were incorporated from...the same date in sections 80P, 80Q, 10(29), 80J (now omitted),...

102120000000090859 2025-10-31 60 Transfer of income where there is no transfer of assets Content Transfer of income where there is no transfer of assets CHAPTER V INCOME OF OTHER PERSONS, INCLUDED...

102120000000090869 2025-10-31 69 Unexplained investments Content Unexplained investments Unexplained investments. 69. Where in the financial year immediately preceding the assessment year the...

102120000000090870 2025-10-31 69A Unexplained money, etc Content Unexplained money, etc Unexplained money, etc. 69A. Where in any financial year the assessee is found to be the owner of any money,...

102120000000090871 2025-10-31 69B Amount of investments, etc , not fully disclosed in books of account Content Amount of investments, etc , not fully disclosed in books of account Amount of...

102120000000090872 2025-10-31 69C Unexplained expenditure, etc Content Unexplained expenditure, etc Unexplained expenditure, etc. 69C. Where in any financial year an assessee has incurred any...

CMS 1.0 102520000000139893 2025-10-31 77 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 77. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]...

102120000000090887 2025-10-31 78 Carry forward and set off of losses in case of change in consti­tution of firm or on succession Content Carry forward and set off of losses in case of change in...

CMS 1.0 102520000000139892 2025-10-31 76 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 76. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]...

102120000000090860 2025-10-31 61 Revocable transfer of assets Content Revocable transfer of assets Revocable transfer of assets. 61. All income arising to any person by virtue of a revocable...

102120000000090865 2025-10-31 66 Total income Content Total income CHAPTER VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Aggregation of income Total income. 66. In computing the...

102120000000090866 2025-10-31 67 Method of computing a partner's share in the income of the firm Content Method of computing a partner’s share in the income of the firm Method of computing a...

102120000000091115 2025-11-01 115VZA Effect of temporarily ceasing to operate qualifying ships Content Effect of temporarily ceasing to operate qualifying ships F.—Miscellaneous Effect of...

102120000000091049 2025-11-01 115E Tax on investment income and long-term capital gains Content Tax on investment income and long-term capital gains Tax on investment income and long-term capital...

102120000000091098 2025-11-01 115VJ Treatment of common costs Content Treatment of common costs Treatment of common costs. 115VJ. (1) Where a tonnage tax company also carries on any business or...

102120000000091114 2025-11-01 115VZ Demerger Content Demerger Demerger. 115VZ. Where in a scheme of demerger, the demerged company transfers its business to the resulting company before the expiry...

102120000000091090 2025-11-01 115VB Operating ships Content Operating ships Operating ships. 115VB. For the purposes of this Chapter, a company shall be regarded as operating a ship if it operates...

102120000000091066 2025-11-01 115L Return of income not to be filed in certain cases Content Return of income not to be filed in certain cases Return of income not to be filed in certain cases....

102120000000091067 2025-11-01 115M Special provision for disallowance of deductions and rebate of income-tax Content Special provision for disallowance of deductions and rebate of income-tax...

102120000000091068 2025-11-01 115N Bar of proceedings in certain cases Content Bar of proceedings in certain cases Bar of proceedings in certain cases. 115N. [Omitted by the Finance Act, 1997,...

102120000000091060 2025-11-01 115JE Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 115JE. Save as...

102120000000091469 2025-11-01 269N Rectification of mistakes Content Rectification of mistakes Rectification of mistakes. 269N. With a view to rectifying any mistake apparent from the record, the...

102120000000091474 2025-11-01 269RR Chapter not to apply where transfer of immovable property made after a certain date Content Chapter not to apply where transfer of immovable property made after...

102120000000091481 2025-11-01 269U Commencement of Chapter Content Commencement of Chapter CHAPTER XX-C PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER...

102120000000091472 2025-11-01 269Q Chapter not to apply to transfers to relatives Content Chapter not to apply to transfers to relatives Chapter not to apply to transfers to relatives. 269Q. The...

102120000000091475 2025-11-01 269S Chapter not to extend to State of Jammu and Kashmir Content Chapter not to extend to State of Jammu and Kashmir Chapter not to extend to State of Jammu and...

102120000000091496 2025-11-01 269UO Chapter not to apply to certain transfers Content Chapter not to apply to certain transfers Chapter not to apply to certain transfers. 269UO. The provisions of...

102120000000091497 2025-11-01 269UP Chapter not to apply where transfer of immovable property effected after certain date Content Chapter not to apply where transfer of immovable property effected...

102120000000091480 2025-11-01 269TT Mode of repayment of Special Bearer Bonds, 1991 Content Mode of repayment of Special Bearer Bonds, 1991 Mode of repayment of Special Bearer Bonds, 1991. 269TT....

102120000000091478 2025-11-01 269SU Acceptance of payment through prescribed electronic modes Content Acceptance of payment through prescribed electronic modes Acceptance of payment through...

102120000000091414 2025-11-01 245-OB Board for Advance Rulings Content Board for Advance Rulings Board for Advance Rulings. 245-OB. (1) The Central Government shall constitute one or more Boards...

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...

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...

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...

CMS 1.0 102520000000148564 2025-11-01 147 Commencement of Part [] Commencement of Part Commencement of Part. 147. This Part shall come into force and shall be deemed to have come into force on the...

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...

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...

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...

CMS 1.0 102520000000148512 2025-11-01 91 Amendment of rule 68B of Second Schedule [] Amendment of rule 68B of Second Schedule Amendment of rule 68B of Second Schedule. 91. In the Second Schedule to...

CMS 1.0 102520000000148523 2025-11-01 103 Amendment of First Schedule [] Amendment of First Schedule Customs Tariff Amendment of First Schedule. 103. In the Customs Tariff Act, 1975 (51 of 1975)...

2025-12-26 Second Schedule Second Schedule Content THE SECOND SCHEDULE [See section

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...

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

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...

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

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

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