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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...

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...

102120000000091150 2025-11-01 129 Change of incumbent of an office Content Change of incumbent of an office Change of incumbent of an office. 129. Whenever in respect of any proceeding under this...

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

102120000000091162 2025-11-01 135 Power of Principal Director General or Director General or Principal Director or Director , Principal Chief Commissioner or Chief Commissioner or Principal...

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...

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...

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...

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,...

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...

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,...

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

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...

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....

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...

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...

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....

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...

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...

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...

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...

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....

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...

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...

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...

102120000000091022 2025-11-01 115 Tax on capital gains in case of companies Content Tax on capital gains in case of companies Tax on capital gains in case of companies. 115. [Omitted by the Finance...

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

102120000000090920 2025-10-31 80H Deduction in case of new industrial undertakings employing dis­placed persons, etc Content Deduction in case of new industrial undertakings employing dis­placed...

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...

102120000000090895 2025-10-31 80B Definitions Content Definitions Definitions. 80B. In this Chapter— Item number Spacer Provision text (1)   [***] (2)   [***] (3)   [***] (4)   [***] (5)   "gross...

102120000000090897 2025-10-31 80CC Deduction in respect of investment in certain new shares Content Deduction in respect of investment in certain new shares Deduction in respect of investment in...

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...

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...

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...

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...

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...

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...

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...

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....

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...

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...

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....

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,...

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.]...

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.]...

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...

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...

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

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...

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...

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...

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...

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...