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102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source. Content Penalty for failure to collect tax at source. Penalty for failure to collect tax at source. 449. (1) If any...

102120000000098426 2025-11-25 456 Penalty for failure to furnish statement or information or document by an eligible investment fund. Content Penalty for failure to furnish statement or information...

102120000000098441 2025-11-25 471 Procedure. Content Procedure. Procedure. 471. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been...

102120000000098463 2025-11-25 493 Proof of entries in records or documents. Content Proof of entries in records or documents. Proof of entries in records or documents. 493. Entries in the records...

102120000000098500 2025-11-25 530 Act to have effect pending legislative provision for charge of tax. Content Act to have effect pending legislative provision for charge of tax. Act to have effect...

102120000000098499 2025-11-25 529 Power to withdraw approval. Content Power to withdraw approval. Power to withdraw approval. 529. Where the Central Government or the Board or an income-tax...

102120000000098498 2025-11-25 528 Power of Central Government or Board to condone delays in obtaining approval. Content Power of Central Government or Board to condone delays in obtaining approval....

102120000000097983 2025-11-25 13 Computation of total income Content Computation of total income CHAPTER IV Computation of total income A.-Heads of income Heads of income. 13. Save as otherwise...

102120000000098079 2025-11-25 109 Set off of losses under any other head of income. Content Set off of losses under any other head of income. Set off of losses under any other head of income. 109....

102120000000098093 2025-11-25 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. Content Deduction for life insurance premia, deferred annuity,...

102120000000098467 2025-11-25 497 Trial of offences as summons case. Content Trial of offences as summons case. Trial of offences as summons case. 497. The Special Court, irrespective of anything...

102120000000098490 2025-11-25 520 Cognizance of offences. Content Cognizance of offences. Cognizance of offences. 520. No court inferior to that of a Judicial Magistrate of the first class shall...

102120000000098492 2025-11-25 522 Return of income, etc., not to be invalid on certain grounds. Content Return of income, etc., not to be invalid on certain grounds. Return of income, etc., not to...

102120000000098496 2025-11-25 526 Bar of suits in civil courts. Content Bar of suits in civil courts. Bar of suits in civil courts. 526. No suit shall be brought in any civil court to set aside or...

102120000000098452 2025-11-25 482 False statement in verification, etc. Content False statement in verification, etc. False statement in verification, etc. 482. If a person makes a statement in any...

102120000000098475 2025-11-25 505 Submission of statement by a non-resident having liaison office. Content Submission of statement by a non-resident having liaison office. Submission of statement...

102120000000098486 2025-11-25 516 Rounding off of amount of total income, or amount payable or refundable. Content Rounding off of amount of total income, or amount payable or refundable. Rounding...

102120000000098488 2025-11-25 518 Indemnity. Content Indemnity. Indemnity. 518. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of an income belonging to...

102120000000098487 2025-11-25 517 Receipt to be given. Content Receipt to be given. Receipt to be given. 517. A receipt shall be given for any money paid or recovered under this Act. CHAPTER XXIII...

102120000000098371 2025-11-25 401 Bar against direct demand on assessee. Content Bar against direct demand on assessee. Bar against direct demand on assessee. 401. Where tax is deductible at the...

102120000000098374 2025-11-25 404 Conditions of liability to pay advance tax. Content Conditions of liability to pay advance tax. Conditions of liability to pay advance tax. 404. Advance tax shall...

102120000000098380 2025-11-25 410 Credit for advance tax. Content Credit for advance tax. Credit for advance tax. 410. Any sum, other than a penalty or interest, paid by or recovered from an...

102120000000098391 2025-11-25 421 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. 421....

102120000000098387 2025-11-25 417 Recovery through State Government. Content Recovery through State Government. Recovery through State Government. 417. If the recovery of tax in any area has been...

102120000000098389 2025-11-25 419 Recovery of penalties, fine, interest and other sums. Content Recovery of penalties, fine, interest and other sums. Recovery of penalties, fine, interest and other...

102120000000098385 2025-11-25 415 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. Content Stay of proceedings in pursuance of certificate and amendment or...

102120000000098160 2025-11-25 190 Determination of tax in special cases Content Determination of tax in special cases CHAPTER XIII Determination of tax in special cases A.-Determination of tax in...

102120000000098161 2025-11-25 191 Tax on accumulated balance of recognised provident fund. Content Tax on accumulated balance of recognised provident fund. Tax on accumulated balance of recognised...

102120000000098225 2025-11-25 255 Power to inspect registers of companies. Content Power to inspect registers of companies. Power to inspect registers of companies. 255. The Assessing Officer,...

102120000000098153 2025-11-25 183 Application of this Chapter. Content Application of this Chapter. Application of this Chapter. 183. The provisions of this Chapter shall apply— (a)   in addition...

102120000000098157 2025-11-25 187 Acceptance of payment through prescribed electronic modes. Content Acceptance of payment through prescribed electronic modes. Acceptance of payment through...

INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM SCHEDULE VI [See section...arisen to, or received, as a result of transfer of capital asset referred to...

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...

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS SCHEDULE III [See section...Any income includible in the total income under section...

SCHEDULE XV [See section 123] DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION...tax year, the following amounts shall qualify as deduction for the purpose of...

UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” SCHEDULE IX [See section...allowing set off of loss, if any, brought forward from earlier tax years as per...

INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS SCHEDULE V [See section...Any income referred to in section 224, accruing or...

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

TOTAL INCOME Content INCOME NOT TO BE INCLUDED IN TOTAL INCOME SCHEDULE II [See section...not be eligible for exclusion from total income:— (i)   any sum received under...

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...

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...

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...

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...

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

LIST OF ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS SCHEDULE XIII [See section

102120000000098518 2025-11-25 Schedule XII MINERALS Content MINERALS SCHEDULE XII [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

from time to time (whether by way of relaxation of any of the provisions of sections...(1A) of section 201, sections 210, 211, 234A,...

(1) of section 72, sub-section (2) of section 73, sub-section (1) or...

68 or section 69 or section 69A or section 69B or section 69C or section...

or section 206 or section 206C or section 285B; or (d) to allow inspection of any...206C and statements under...

68, section 69, section 69A, section 69B, section 69C or section 69D for...

(1) or sub-section (4) 43[or sub-section (8A)] of section 139, or in response to...under...