Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 11:28 PM
CMS 1.0 102520000000148545 2025-11-01 126 Amendment of section 34 [] Amendment of...section 34 Amendment of section 34....
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Nov 1, 25, 6:32 PM
CMS 1.0 102520000000148601 2025-11-01 8 Amendment of section 13 [] Amendment of section...13 Amendment of section 13....
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Nov 1, 25, 10:31 PM
CMS 1.0 102520000000148513 2025-11-01 92 Amendment of section 18 [] Amendment of...section 18 CHAPTER IV INDIRECT TAXES Customs Amendment of...
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Jan 23, 26, 10:50 AM
CMS 1.0 102520000000148598 2025-11-01 5 Amendment of section 9A [] Amendment of section...9A Amendment of section 9A....
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Nov 1, 25, 8:41 PM
CMS 1.0 102520000000148639 2025-11-01 48 Amendment of section 158B [] Amendment of...section 158B Amendment of section...
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Nov 1, 25, 9:05 PM
CMS 1.0 102520000000148646 2025-11-01 56 Amendment of section 193 [] Amendment of...section 193 Amendment of section 193....
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Nov 1, 25, 7:16 PM
CMS 1.0 102520000000148614 2025-11-01 22 Amendment of section 112A [] Amendment of...section 112A Amendment of section...
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Nov 1, 25, 8:25 PM
CMS 1.0 102520000000148634 2025-11-01 43 Amendment of section 144BA [] Amendment...of section 144BA Amendment of section...
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Nov 1, 25, 6:47 PM
CMS 1.0 102520000000148606 2025-11-01 13 Amendment of section 47 [] Amendment of...section 47 Amendment of section 47....
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Nov 1, 25, 8:35 PM
CMS 1.0 102520000000148637 2025-11-01 46 Amendment of section 153B [] Amendment of...section 153B Amendment of section...
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Nov 1, 25, 8:32 PM
CMS 1.0 102520000000148636 2025-11-01 45 Amendment of section 153 [] Amendment of...section 153 Amendment of section 153....
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Nov 1, 25, 7:36 PM
CMS 1.0 102520000000148620 2025-11-01 28 Amendment of section 115VB [] Amendment...of section 115VB Amendment of section...
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Nov 1, 25, 11:26 PM
CMS 1.0 102520000000148543 2025-11-01 124 Amendment of section 17 [] Amendment of...section 17 Amendment of section 17....
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Nov 1, 25, 9:10 PM
CMS 1.0 102520000000148648 2025-11-01 58 Amendment of section 194A [] Amendment of...section 194A Amendment of section...
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Nov 1, 25, 6:35 PM
CMS 1.0 102520000000148602 2025-11-01 9 Amendment of section 17 [] Amendment of section...17 Amendment of section 17....
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Jan 23, 26, 10:12 AM
CMS 1.0 102520000000148588 2025-11-01 29 Amendment of section 115VD [] Amendment...of section 115VD Amendment of section...
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Jan 23, 26, 9:28 AM
CMS 1.0 102520000000148617 2025-11-01 25 Amendment of section 115BAC [] Amendment...of section 115BAC Amendment of section...
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Nov 1, 25, 10:57 PM
CMS 1.0 102520000000148525 2025-11-01 105 Insertion of new section 31A [] Insertion...of new section 31A Insertion of new...
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Jan 6, 26, 12:55 PM
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: 2025 -
Jan 6, 26, 12:55 PM
102120000000091193 2025-11-01 148A Procedure before issuance of notice under section...—For the purposes of this section and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 148A Year: 2025 -
Nov 1, 25, 8:50 PM
CMS 1.0 102520000000148641 2025-11-01 51 Amendment of section 158BC [] Amendment...of section 158BC Amendment of section...
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Jan 6, 26, 12:59 PM
of sub-section (1) of this section, as they stood immediately before their amendment...(2B) or sub-section (3), or (ii) ...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245D Year: 2025 -
Jan 6, 26, 1:01 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: 2025 -
Jan 6, 26, 1:01 PM
269T Content Penalty for failure to comply with the provisions of section 269T Penalty...for failure to comply with the provisions of section 269T....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271E Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091515 2025-11-01 271DA Penalty for failure to comply with provisions of section...269ST Content Penalty for failure to comply with provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271DA Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091526 2025-11-01 271GC Penalty for failure to submit statement under section...285 Content Penalty for failure to submit statement under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GC Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091516 2025-11-01 271DB Penalty for failure to comply with provisions of section...269SU Content Penalty for failure to comply with provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271DB Year: 2025 -
Jan 6, 26, 1:01 PM
2025-11-01 271G Penalty for failure to furnish information or document under section...92D Content Penalty for failure to furnish information or document under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271G Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091514 2025-11-01 271D Penalty for failure to comply with the provisions of section...269SS Content Penalty for failure to comply with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271D Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091510 2025-11-01 271BA Penalty for failure to furnish report under section...92E Content Penalty for failure to furnish report under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271BA Year: 2025 -
Jan 6, 26, 1:01 PM
1 and 3 of section 178 Content Failure to comply with the provisions of sub-sections...1 and 3 of section 178 Failure to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276A Year: 2025 -
Jan 6, 26, 1:01 PM
133B Content Penalty for failure to comply with the provisions of section 133B Penalty...for failure to comply with the provisions of section 133B....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 272AA Year: 2025 -
Jan 6, 26, 1:01 PM
2025-11-01 271GA Penalty for failure to furnish information or document under section...285A Content Penalty for failure to furnish information or document under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GA Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091555 2025-11-01 276DD Failure to comply with the provisions of section...269SS Content Failure to comply with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276DD Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091556 2025-11-01 276E Failure to comply with the provisions of section...269T Content Failure to comply with the provisions of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276E Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091258 2025-11-01 185 Assessment when section 184 not complied with Content...Assessment when section 184 not complied with Assessment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 185 Year: 2025 -
Jan 6, 26, 12:48 PM
Section 11 not to apply in certain cases Section 11 not to apply in certain cases.... 13. (1) Nothing contained in section...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 13 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091606 2025-11-01 292A Section 360 of the Code of Criminal Procedure,...1973† , and the Probation of Offenders Act, 1958, not to apply Content...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292A Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090892 2025-10-31 80AA Computation of deduction under section 80M Content...Computation of deduction under section 80M Computation of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80AA Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091010 2025-11-01 106 Period of limitation for making orders under section...104 Content Period of limitation for making orders under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 106 Year: 2025 -
Jan 6, 26, 12:53 PM
2025-11-01 107 Approval of Inspecting Assistant Commissioner for orders under section...104 Content Approval of Inspecting Assistant Commissioner for orders under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 107 Year: 2025 -
Nov 1, 25, 6:53 PM
CMS 1.0 102520000000148608 2025-11-01 15 Amendment of section 72AA [] Amendment of...section 72AA Amendment of section...
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Nov 1, 25, 11:39 PM
Agricultural Insurance Scheme. 135. (1) Notwithstanding anything contained in section...Act, 1994, (32 of 1994) as it stood prior to the 1st day of July, 2012, or in...
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Jan 13, 26, 6:36 AM
CMS 1.0 102520000000148508 2025-11-01 3 Amendment of section 2 [] Amendment of section...2 CHAPTER III DIRECT TAXES Income-tax Amendment of...
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Jan 23, 26, 9:28 AM
CMS 1.0 102520000000148599 2025-11-01 6 Amendment of section 10 [] Amendment of section...10 Amendment of section 10....
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Jan 6, 26, 1:01 PM
for failure to furnish information or furnishing inaccurate information under section...for failure to furnish information or furnishing inaccurate information under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271-I Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091103 2025-11-01 115V-O Exclusion from provisions of section 115JB Content...Exclusion from provisions of section 115JB Exclusion from...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115V-O Year: 2025 -
Nov 1, 25, 11:40 PM
In the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, in section...13, in sub-section (1), for the figures "2025", the figures...
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Nov 1, 25, 11:38 PM
tax which has been collected, but which would not have been so collected, had section
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Nov 1, 25, 11:52 PM
the Finance Act, 2016, with effect from the 1st day of April, 2025— (a) in section...163, in sub-section (3), in clause (a), after the words...
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Nov 1, 25, 11:37 PM
Tariff Area" shall have the same meanings respectively as assigned to them in section
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Jan 6, 26, 12:59 PM
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: 2025 -
Jan 6, 26, 1:02 PM
(3) of section 37 may be allowed; (dda) the matters specified in sub-sections...and disposal of references by, the Approving Panel under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 295 Year: 2025 -
Jan 6, 26, 12:55 PM
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: 2025 -
Jan 6, 26, 1:01 PM
or section 206 or section 206C or section 285B; or (d) to allow inspection of...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: 2025 -
Jan 6, 26, 1:02 PM
(7) of section 245F, the Authority for Advance Rulings under section 245V and the...10 and every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 296 Year: 2025 -
Jan 6, 26, 1:00 PM
154, 73-77[section 158BFA,] section 250, section 270A, section 271,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 253 Year: 2025 -
Jan 6, 26, 12:55 PM
(1) or sub-section (4) or sub-section (5) of section 139 (referred to as earlier...of the time available under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 140B Year: 2025 -
Jan 6, 26, 12:55 PM
, 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: 2025 -
Jan 6, 26, 12:55 PM
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: 2025