Income Tax Department
Ministry of Finance, Government of India
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Apr 1, 26, 11:47 AM
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...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
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...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
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...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
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...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
Content Omitted by the Finance Act, 1999, w.e.f. 1-4-2000 THE TENTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Tenth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES THE EIGHTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Eighth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
SCHEDULE PROCEDURE FOR DISTRAINT BY ASSESSING OFFICER OR TAX RECOVERY OFFICER [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Third Schedule Year: 2025 -
Apr 1, 26, 11:47 AM
LIST OF ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS SCHEDULE XIII [See section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
102120000000098518 2025-11-25 Schedule XII MINERALS Content MINERALS SCHEDULE XII [See section
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
MINERALS AND ORES Content PROCESSED MINERALS AND ORES THE TWELFTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Twelfth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
articles and things Content List of articles and things THE FIFTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fifth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
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...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Second Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
Content List of Articles or things or operations THE FOURTEENTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fourteenth Schedule Year: 2025 -
Jan 6, 26, 1:02 PM
ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS THE THIRTEENTH SCHEDULE [See sections
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Thirteenth Schedule Year: 2025 -
Dec 26, 25, 10:35 AM
102520000000148587 2025-12-26 Third Schedule Third Schedule Content THE THIRD SCHEDULE [See section
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Jun 4, 26, 6:06 PM
INCOME-TAX RULES APPENDIX TWO AN ANALYSIS OF RELEVANT RULES OF INCOME-TAX RULES SECTION...Section 10(14) grants exemption on special allowances and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Features: Acts Sections - Income tax act: APPENDIX TWO Year: 2002 -
Nov 1, 25, 6:29 AM
(1) of section 72, sub-section (2) of section 73, sub-section (1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 157 Year: 2024 (No. 2) -
Nov 1, 25, 2:02 AM
68 or section 69 or section 69A or section 69B or section 69C or section...
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: 2024 (No. 2) -
Nov 1, 25, 1:33 PM
or section 206 or section 206C or section 285B; or (d) to allow inspection of any...206C and statements under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 272A Year: 2024 (No. 2) -
Nov 1, 25, 1:11 PM
68, section 69, section 69A, section 69B, section 69C or section 69D for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAC Year: 2024 (No. 2) -
Nov 1, 25, 10:08 AM
(1) or sub-section (4) 43[or sub-section (8A)] of section 139, or in response to...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234A Year: 2024 (No. 2) -
Nov 1, 25, 8:39 AM
192A or section 193 or section 194A or section 194D or section 194DA or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 197A Year: 2024 (No. 2) -
Nov 1, 25, 11:32 AM
154, 72[section 158BFA,] section 250, section 270A, section 271, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 253 Year: 2024 (No. 2) -
Nov 1, 25, 10:56 AM
1) of section 245D; or (ii) an application made under section 245C has not been allowed...made under section 245C, an...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HA Year: 2024 (No. 2) -
Nov 1, 25, 4:14 AM
115WD or section 115WH or section 139 or section 142 or section 148 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 140A Year: 2024 (No. 2) -
Nov 1, 25, 1:05 PM
270A and initiation of proceedings under section 276C or section 276CC, if he fulfils...(3) of section 143 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 270AA Year: 2024 (No. 2) -
Nov 1, 25, 10:09 AM
sub-section (1) of section 143 and where a regular assessment is made, the tax on...115JAA or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234B Year: 2024 (No. 2) -
Nov 1, 25, 10:57 AM
, is rejected under sub-section (1) of section 245D, or any other application made...under section 245C is not allowed to...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HAA Year: 2024 (No. 2) -
Nov 1, 25, 10:11 AM
154 or section 155 or section 250 or section 254 or section 260 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234D Year: 2024 (No. 2) -
Nov 1, 25, 4:14 AM
(1) or sub-section (4) of section 139 has been furnished by an assessee and tax...89; (iv) any relief of tax or deduction of tax claimed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 140B Year: 2024 (No. 2) -
Nov 1, 25, 10:35 AM
250 or section 254 or section 260 or section 262 or section 263 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 244A Year: 2024 (No. 2) -
Nov 1, 25, 3:24 AM
1) of section 142 or sub-section (2) of section 115WE or sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 124 Year: 2024 (No. 2) -
Nov 1, 25, 2:15 AM
. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIB - Special provisions relating to certain companies Language: English Features: Acts Sections - Income tax act: Section - 115JAA Year: 2024 (No. 2) -
Nov 1, 25, 4:49 AM
250 or section 254 or section 260 or section 262 or section 263 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153 Year: 2024 (No. 2) -
Nov 1, 25, 4:51 AM
245C and ending with the date on which the order under sub-section (1) of section...(3) or sub-section (6) or an order...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153B Year: 2024 (No. 2) -
Nov 1, 25, 1:28 PM
(3) of section 200 or the proviso to sub-section (3) of section 206C; or (b) furnishes...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271H Year: 2024 (No. 2) -
Nov 1, 25, 1:50 PM
(3) of section 132 [] Contravention of order made under sub-section (3) of section...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 275A Year: 2024 (No. 2) -
Nov 1, 25, 9:30 AM
estimate in lieu of such statement referred to in sub-section (2) of that section...(4) of section 209A or any such person...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 217 Year: 2024 (No. 2) -
Nov 1, 25, 1:40 PM
(1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209A, or...under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 273 Year: 2024 (No. 2) -
Nov 1, 25, 2:27 PM
275A, section 275B, section 276, section 276A, section 276B, section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 279 Year: 2024 (No. 2) -
Nov 1, 25, 2:04 PM
(1) of section 115WD or by notice given under sub-section (2) of the said section...(1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276CC Year: 2024 (No. 2) -
Nov 1, 25, 4:51 AM
139, section 147, section 148, section 149, section 151 and section 153,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153C Year: 2024 (No. 2) -
Oct 31, 25, 10:57 PM
(3) of section 139, shall be carried forward and set off under sub-section (1) of...section 72 or...
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 - 80 Year: 2024 (No. 2) -
Nov 1, 25, 6:24 AM
, section 154, section 250, section 254, section 260, section 262,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 155 Year: 2024 (No. 2) -
Nov 1, 25, 10:12 AM
(3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be...(3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234E Year: 2024 (No. 2) -
Nov 1, 25, 10:39 AM
for making fresh assessment in pursuance of an order under section 254 or section...(1) of section 153A in case of a...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245A Year: 2024 (No. 2) -
Nov 1, 25, 1:56 AM
10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...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 - 115BAA Year: 2024 (No. 2) -
Nov 1, 25, 2:57 AM
(1) of section 115WB are included in any other clause of sub-section (2) of the...(M) to (P)of sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WC Year: 2024 (No. 2) -
Nov 1, 25, 1:56 AM
10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section...sub-clause...
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: 2024 (No. 2) -
Nov 1, 25, 10:01 AM
197, or deeming a person to be an assessee in default under sub-section (1) of section...of tax under sub-section (9) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 231 Year: 2024 (No. 2) -
Nov 1, 25, 1:28 PM
to furnish the report referred to in sub-section (2) of the said section, in respect...it to pay the penalty under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GB Year: 2024 (No. 2) -
Nov 1, 25, 9:26 AM
147 or section 154 or section 155 or section 250 or section 254 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 215 Year: 2024 (No. 2) -
Nov 1, 25, 12:12 AM
80HH or section 80HHA or section 80HHC or section 80-I or section 80-IA or...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80Q Year: 2024 (No. 2) -
Nov 1, 25, 1:03 AM
For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic...to in any other section under...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92BA Year: 2024 (No. 2) -
Nov 1, 25, 1:25 PM
(1) of section 285BA, who is required to furnish a statement under that section,...prescribed under sub-section (7) of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271FAA Year: 2024 (No. 2) -
Nov 1, 25, 6:39 AM
10, under sub-clause (i) of the first proviso to sub-section (3) of section 143...10 or clause (ii) or clause (iii) of...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BE Year: 2024 (No. 2) -
Nov 1, 25, 4:25 AM
(1) of section 139 and has not made a return or a revised return under sub-section...(4) or sub-section (5) 20[or an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144 Year: 2024 (No. 2) -
Nov 1, 25, 8:53 AM
200 or sub-section (3) of section 206C; (b) in all certificates furnished under...section 203 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 203A Year: 2024 (No. 2) -
Nov 1, 25, 9:24 AM
147 or section 154 or section 155 or section 250 or section 254 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 214 Year: 2024 (No. 2) -
Nov 1, 25, 2:16 PM
If any person convicted of an offence under section 276B 44[or section 276BB] or...sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278A Year: 2024 (No. 2)