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102120000000090712 2025-10-31 3 “Previous year” defined Content “Previous year” defined "Previous year" defined. 3. For the purposes of this Act, "previous year" means the financial year...

102120000000090710 2025-10-31 1 Short title, extent and commencement Content Short title, extent and commencement INCOME-TAX ACT, 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT, 2025] An Act to...

102120000000091176 2025-11-01 141 Provisional assessment Content Provisional assessment Provisional assessment. 141. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.] CHAPTER...

102120000000091190 2025-11-01 146 Reopening of assessment at the instance of the assessee Content Reopening of assessment at the instance of the assessee Reopening of assessment at the instance of...

102120000000091172 2025-11-01 139D Filing of return in electronic form Content Filing of return in electronic form Filing of return in electronic form. 139D. The Board may make rules providing for—...

102120000000091498 2025-11-01 270 Failure to furnish information regarding securities, etc Content Failure to furnish information regarding securities, etc CHAPTER XXI PENALTIES IMPOSABLE Failure...

102120000000091503 2025-11-01 271AA Penalty for failure to keep and maintain information and document, etc , in respect of certain transactions CHAPTER XXI CHAPTER XXI - PENALTIES IMPOSABLE true

102120000000091545 2025-11-01 276 Removal, concealment, transfer or delivery of property to thwart tax recovery Content Removal, concealment, transfer or delivery of property to thwart tax recovery...

102120000000091511 2025-11-01 271BB Failure to subscribe to the eligible issue of capital Content Failure to subscribe to the eligible issue of capital Failure to subscribe to the eligible issue of...

102120000000091531 2025-11-01 272 Failure to give notice of discontinuance Content Failure to give notice of discontinuance Failure to give notice of discontinuance. 272. [Omitted by the Direct Tax...

102120000000091569 2025-11-01 279B Proof of entries in records or documents Content Proof of entries in records or documents Proof of entries in records or documents. 279B. Entries in the records...

102120000000091557 2025-11-01 277 False statement in verification, etc Content False statement in verification, etc False statement in verification, etc. 277. If a person makes a statement in any...

102120000000091573 2025-11-01 280C Trial of offences as summons case Content Trial of offences as summons case Trial of offences as summons case. 280C. Notwithstanding anything contained in the...

102120000000091426 2025-11-01 247 Appeal by partner Content Appeal by partner Appeal by partner. 247. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] CHAPTER XX CHAPTER XX - APPEALS AND...

102120000000091449 2025-11-01 265 Tax to be paid notwithstanding reference, etc Content Tax to be paid notwithstanding reference, etc F.—General Tax to be paid notwithstanding reference, etc. 265....

102120000000091450 2025-11-01 266 Execution for costs awarded by Supreme Court Content Execution for costs awarded by Supreme Court Execution for costs awarded by Supreme Court. 266. The High Court...

102120000000091452 2025-11-01 268 Exclusion of time taken for copy Content Exclusion of time taken for copy Exclusion of time taken for copy. 268. In computing the period of limitation prescribed...

102120000000091438 2025-11-01 258 Power of High Court or Supreme Court to require statement to be amended Content Power of High Court or Supreme Court to require statement to be amended Power of...

102120000000091454 2025-11-01 269 Definition of “High Court” Content Definition of “High Court” Definition of "High Court". 269. In this Chapter,— "High Court" means— Item number Spacer Provision...

102120000000091390 2025-11-01 245AA Interim Boards for Settlement Content Interim Boards for Settlement Interim Boards for Settlement. 245AA. (1) The Central Government shall constitute one or more...

102120000000091391 2025-11-01 245B Income-tax Settlement Commission Content Income-tax Settlement Commission Income-tax Settlement Commission. 245B. (1) The Central Government shall constitute a...

102120000000091393 2025-11-01 245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances Content Vice-Chairman to act as Chairman or to discharge his functions in...

102120000000090715 2025-10-31 5A Apportionment of income between spouses governed by Portu­guese Civil Code Content Apportionment of income between spouses governed by Portu­guese Civil Code...

102120000000090972 2025-11-01 88 Rebate on life insurance premia, contribution to provident fund, etc Content Rebate on life insurance premia, contribution to provident fund, etc Rebate on life...

102120000000090973 2025-11-01 88A Rebate in respect of investment in certain new shares or units Content Rebate in respect of investment in certain new shares or units Rebate in respect of...

102120000000090975 2025-11-01 88C Rebate of income-tax in case of women below sixty-five years Content Rebate of income-tax in case of women below sixty-five years Rebate of income-tax in case of...

102120000000090974 2025-11-01 88B Rebate of income-tax in case of individuals of sixty-five years or above Content Rebate of income-tax in case of individuals of sixty-five years or above Rebate of...

102120000000090976 2025-11-01 88D Rebate of income-tax in case of certain individuals Content Rebate of income-tax in case of certain individuals Rebate of income-tax in case of certain...

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...

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...

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...

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...

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...

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...

102120000000091134 2025-11-01 116 Income-tax authorities Content Income-tax authorities CHAPTER XIII INCOME-TAX AUTHORITIES A.—Appointment and control Income-tax authorities. 116. There shall be...

102120000000091136 2025-11-01 118 Control of income-tax authorities Content Control of income-tax authorities Control of income-tax authorities. 118. The Board may, by notification in the Official...

102120000000091145 2025-11-01 125 Powers of Commissioner respecting specified areas, cases, per­sons, etc Content Powers of Commissioner respecting specified areas, cases, per­sons, etc Powers of...

102120000000091149 2025-11-01 128 Functions of Inspectors of Income-tax Content Functions of Inspectors of Income-tax Functions of Inspectors of Income-tax. 128. [Omitted by the Direct Tax Laws...

102120000000091147 2025-11-01 126 Powers of Board respecting specified area, classes of persons or incomes Content Powers of Board respecting specified area, classes of persons or incomes Powers of...

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...

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...

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...

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...

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...

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....

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...

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...

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...

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...

102120000000091138 2025-11-01 119A Taxpayer’s Charter Content Taxpayer’s Charter Taxpayer's Charter. 119A. The Board shall adopt and declare a Taxpayer's Charter and issue such orders,...

102120000000091140 2025-11-01 121 Jurisdiction of Commissioners Content Jurisdiction of Commissioners Jurisdiction of Commissioners. 121. [Omitted by the Direct Tax Laws (Amendment) Act, 1987,...

102120000000091142 2025-11-01 122 Jurisdiction of Appellate Assistant Commissioners Content Jurisdiction of Appellate Assistant Commissioners Jurisdiction of Appellate Assistant Commissioners. 122....

102120000000091143 2025-11-01 123 Jurisdiction of Inspecting Assistant Commissioners Content Jurisdiction of Inspecting Assistant Commissioners Jurisdiction of Inspecting Assistant Commissioners....

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...

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...

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...