Income_Tax_Act
Section / Rule Number   Content   
 
Chapter I - PRELIMINARY
Chapter II BASIS OF CHARGE
CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
Chapter IV COMPUTATION OF TOTAL INCOME
Chapter V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME
Chapter VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
Chapter VIA DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
Chapter VIB RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
Chapter VII INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
CHAPTER VIII [REBATES AND RELIEFS]
Chapter IX DOUBLE TAXATION RELIEF
Chapter X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Chapter XA GENERAL ANTI-AVOIDANCE RULE
Chapter XI ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
Chapter XII DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
Chapter XIIA SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
Chapter XIIB SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
Chapter XIIBA SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY
Chapter XIIBB SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
Chapter XIIBC SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
Chapter XIIC SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
Chapter XIID SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
Chapter XIIDA SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES
Chapter XIIE SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
Chapter XIIEA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
Chapter XIIEB SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
Chapter XIIF SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
Chapter XIIFA SPECIAL PROVISIONS RELATING TO BUSINESS TRUST
Chapter XIIFB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
Chapter XIIG SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
Chapter XIIH INCOME-TAX ON FRINGE BENEFITS
Chapter XIII INCOME-TAX AUTHORITIES
Chapter XIV PROCEDURE FOR ASSESSMENT
Chapter XIVA SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
Chapter XIVB SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
Chapter XV LIABILITY IN SPECIAL CASES
Chapter XVI SPECIAL PROVISIONS APPLICABLE TO FIRMS
Chapter XVII COLLECTION AND RECOVERY OF TAX
Chapter XVIII RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
Chapter XIX REFUNDS
Chapter XIXA SETTLEMENT OF CASES
CHAPTER XIX-AA DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES
Chapter XIXB ADVANCE RULINGS
Chapter XX APPEALS AND REVISION
Chapter XXA ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
Chapter XXB REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
Chapter XXC PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
Chapter XXI PENALTIES IMPOSABLE
Chapter XXII OFFENCES AND PROSECUTIONS
Chapter XXIIA ANNUITY DEPOSITS
Chapter XXIIB TAX CREDIT CERTIFICATES
Chapter XXIII MISCELLANEOUS
Chapter SCHEDULES
 
     
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