Income Tax Act

145,054 indexed judgments cite this act. Sections below link to the judgments in the corpus that rely on them, alongside a recently decided selection.

Sections in the index

Section 14-2025 :
Section 2Ins. by the Act No. 8 of 2023, w.e.f. 1-7-2023.
Section 3Sub. for "five" by the Act No. 15 of 2024, w.e.f. 1-10-2024.
Section 4Omtt. by the Act No. 15 of 2024, w.e.f. 1-10-2024. Prior to its omission, clause (iv), as ins. by the Act
Section 5Milk and milk based product industries manufacturing or producing—
Section 6That portion of the annual accretion in any previous year to the balance at the credit of an employee
Section 711. Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 8Ins. by the Act No. 15 of 2024, w.e.f. 1-10-2024.
Section 9Raising and processing of plantation crops, i.e., tea, oranges and carda-mom.
Section 10(1) All such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachment
Section 11(1) Where any claim is preferred to, or any objection is made to the attachment or sale of, any property in
Section 12Ins. by the Act No. 15 of 2024, w.e.f. 1-10-2024.
Section 13Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 14Ins. by the Act No. 15 of 2024, w.e.f. 1-10-2024.
Section 15Sub. for "such audit (including the remuneration of the accountant)" by the Act No. 8 of 2023, w.e.f.
Section 16The income chargeable under the head "Salaries" shall be computed after making the following
Section 17Italicised word shall be ins. by the Act No. 15 of 2024, w.e.f. 1-4-2025.
Section 18Item (I) shall be renumbered as item "(I)(a)" by the Act No. 15 of 2024, w.e.f. 1-4-2025.
Section 19Manufacture of pulp-wood pulp, mechanical or chemical
Section 20Except as otherwise provided in this Schedule, when any movable property is to be attached, the officer
Section 21Word "fourteen" shall be sub. for "ten" by the Act No. 15 of 2024, w.e.f. 1-4-2025.
Section 22If, after service of the copy of the warrant, the amount is not paid forthwith, the officer shall proceed to
Section 23Where the property to be attached is movable property (other than agricultural produce) in the possession
Section 24Uranium bearing tailings left over from ores after extraction of copper and gold, ilmenite and other
Section 25Words "and is for the purposes of education or medical treatment" omtt. by the Act No. 8 of 2024,
Section 26Where property consisting of buildings or buildings and lands appurtenant thereto is owned by two or
Section 27Sections 148 and 148A sub. by the Act No. 15 of 2024, w.e.f. 1-9-2024. Prior to their substitution,
Section 2830[(h) any sum payable by the assessee to a micro or small enterprise beyond the time limit specified in
Section 29The income referred to in section 28 shall be computed in accordance with the provisions contained in
Section 30Sub. by the Act No. 15 of 2024, w.e.f. 1-9-2024. Prior to its substitution, section 151, as amended by
Section 31In respect of repairs and insurance of machinery, plant or furniture used for the purposes of the business
Section 32(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the
Section 33(1)(a) In respect of a new ship or new machinery or plant (other than office appliances or road transport
Section 34Words "public companies," shall be omitt. by the Act No. 15 of 2024, w.e.f. 1-4-2025.
Section 35Attachment by seizure shall be made after sunrise and before sunset and not otherwise.
Section 36(1) The deductions provided for in the following clauses shall be allowed in respect of the matters dealt
Section 37Words "pay to the credit of the Central Government" omtt. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 38Words "or the public company" shall be omtt. by the Act No. 15 of 2024,w.e.f. 1-4-2025.
Section 39Sub. by the Act No. 15 of 2024, w.r.e.f. 23-7-2024. Prior to their substitution, clauses (a), (b), (c), (d)
Section 40Notwithstanding anything to the contrary in sections 30 to 38, the following amounts shall not be
Section 41Sub. for "Principal Commissioner or Commissioner" by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 42Ins. by the Act No. 8 2023, w.e.f. 1-4-2024.
Section 43Words "and applicable in the assessment year relevant to the previous year in which the search is
Section 44Ins. by the Act No. 6 of 2022, w.e.f. 1-4-2022.
Section 45I of the Reserve Bank of India Act, 1934 (2 of 1934);
Section 46Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 47Nothing contained in section 45 shall apply to the following transfers :—
Section 48Attachment of the immovable property of the defaulter shall be made by an order prohibiting the defaulter
Section 49Sub. by the Act No. 6 of 2022, w.e.f. 1-4-2022.
Section 50Notwithstanding anything contained in clause (42A) of section 2, where the capital asset is an asset
Section 51Sub. for "2023" by the Act No. 6 of 2022, w.e.f. 1-4-2022.
Section 52Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 53A proclamation of sale of immovable property shall be drawn up after notice to the defaulter, and shall
Section 54(1) Every proclamation for the sale of immovable property shall be made at some place on or near such
Section 55No sale of immovable property under this Schedule shall, without the consent in writing of the defaulter,
Section 56Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 57(1) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately
Section 58Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 59Sub. for "Deputy Commissioner (Appeals)" by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 60Sub. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 61Sub. for Explanation by the Act No. 8 of 2023, w.e.f. 1-4-2024.
Section 62At any time within thirty days of the sale, the purchaser may apply to the Tax Recovery Officer to set
Section 63Word "and" shall be sub. for "or" by the Act No. 15 of 2024, w.e.f. 1-4-2025.
Section 64Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2024.
Section 65Ins. by the Act No. 8 of 2023, w.e.f. 1-10-2023.
Section 66In computing the total income of an assessee, there shall be included all income on which no income-tax
Section 67Every re-sale of immovable property, in default of payment of the purchase money within the period
Section 68Omtt. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 69Sub-clauses (i) and (ia) sub. for sub-clause (i) by the Act No. 6 of 2022, w.e.f. 1-4-2023.
Section 70(1) Save as otherwise provided in this Act, where the net result for any assessment year in respect of any
Section 71Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 72The attachment and management under the foregoing rules may be withdrawn at any time at the
Section 73(1) Any loss, computed in respect of a speculation business carried on by the assessee, shall not be set off
Section 74Sub. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 75Pending the conclusion of the inquiry, the Tax Recovery Officer may, in his discretion, order the defaulter
Section 76(1) Upon the conclusion of the inquiry, the Tax Recovery Officer may make an order for the detention of
Section 7778. Ins. by the Act No. 6 of 2022, w.e.f. 1-4-2022.
Section 78(1) The Tax Recovery Officer may order the release of a defaulter who has been arrested in execution of a
Section 79Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 80IAB or an undertaking developing and building a housing project referred to in sub-section
Section 81The Tax Recovery Officer shall not order the arrest and detention in the civil prison of—
Section 82Every Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or
Section 83Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2024.
Section 84No certificate shall cease to be in force by reason of the death of the defaulter.
Section 85If at any time after the certificate is drawn up by the Tax Recovery Officer the defaulter dies, the
Section 86Ins. by the Act No. 15 of 2024, w.e.f. 1-10-2024.
Section 87Words "is notified under clause (23EA) or clause (23EC) or clause (23ED) or clause (46)" shall be
Section 88Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 89Sub. by the Act No. 15 of 2024, w.e.f. 1-10-2024. Prior to its substitution, the long line, as amended
Section 90Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 91(1) If any person who is resident in India in any previous year proves that, in respect of his income which
Section 92(1) The Board may make rules, consistent with the provisions of this Act, regulating the procedure to be
Section 93Ins. by the Act No. 6 of 2022, w.e.f. 1-4-2022.
Section 94(1) Where the owner of any securities (in this sub-section and in sub-section (2) referred to as "the
Section 95Omtt. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 96(1) An impermissible avoidance arrangement means an arrangement, the main purpose of which is to
Section 97Sub. for "under section 153A or under Chapter XIV-B" by the Act No. 6 of 2022, w.e.f. 1-4-2022.
Section 98Words "or section 206AB" omtt. by the Act No. 6 of 2022, w.e.f. 1-4-2022.
Section 99Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 100The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination
Section 101The provisions of this Chapter shall be applied in accordance with such guidelines and subject to such
Section 102In this Chapter, unless the context otherwise requires,—
Section 104[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Section 105[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Section 106[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Section 107[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Section 108[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Section 109[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Section 110Where there is included in the total income of an assessee any income on which no income-tax is
Section 111(1) Where the accumulated balance due to an employee participating in a recognised provident fund is
Section 112(1) Where the total income of an assessee includes any income, arising from the transfer of a long-term
Section 113The total 42[***] income of the block period, determined under section 158BC, shall be chargeable to
Section 114[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications
Section 115[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Section 116There shall be the following classes of income-tax authorities for the purposes of this Act, namely :—
Section 117(1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities.
Section 118The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities
Section 119(1) The Board may, from time to time, issue such orders, instructions and directions to other income-tax
Section 120(1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions
Section 121[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Section 122[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Section 123[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Section 124(1) Where by virtue of any direction or order issued under sub-section (1) or sub-section (2) of section
Section 125[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Section 126[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Section 127(1) The Principal Director General or Director General or Principal Chief Commissioner or Chief
Section 128[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Section 129Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise
Section 130(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 131(1) The Assessing Officer, Deputy Commissioner (Appeals), Joint Commissioner 90[, Joint
Section 132(1) Where the Principal Director General or Director General or Principal Director or Director or the
Section 133The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or 98[the Joint
Section 134The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or 2[the Joint
Section 135The Principal Director General or Director General or Principal Director or Director, the Principal Chief
Section 136Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial
Section 137[Omitted by the Finance Act, 1964, w.e.f. 1-4-1964.]
Section 138(1)(a) The Board or any other income-tax authority specified by it by a general or special order in this
Section 139(1) Every person,—
Section 140The return under section 115WD or section 139 shall be verified—
Section 141[Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.]
Section 142(1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any
Section 143(1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of
Section 144(1) If any person—
Section 145(1) Income chargeable under the head "Profits and gains of business or profession" or "Income from
Section 146[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
Section 147If any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment
Section 148(1) Before making the assessment, reassessment or recomputation under section 147, the Assessing
Section 149(1) No notice under section 148 shall be issued for the relevant assessment year,—
Section 150(1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at
Section 151Specified authority for the purposes of sections 148 and 148A shall be the Additional Commissioner or
Section 152(1) In an assessment, reassessment or recomputation made under section 147, the tax shall be chargeable
Section 153(1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of
Section 154(1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in
Section 155(1) Where, in respect of any completed assessment of a partner in a firm for the assessment year
Section 156(1) When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed
Section 157When, in the course of the assessment of the total income of any assessee, it is established that a loss has
Section 158Whenever, in respect of the assessment year commencing on the 1st day of April, 1992, or any earlier
Section 159(1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased
Section 160(1) For the purposes of this Act, "representative assessee" means—
Section 161(1) Every representative assessee, as regards the income in respect of which he is a representative
Section 162(1) Every representative assessee who, as such, pays any sum under this Act, shall be entitled to recover
Section 163(1) For the purposes of this Act, "agent", in relation to a non-resident, includes any person in India—
Section 164(1) Subject to the provisions of sub-sections (2) and (3), where any income in respect of which the
Section 165Where part only of the income of a trust is chargeable under this Act, that proportion only of the income
Section 166Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment of the person
Section 167The Assessing Officer shall have the same remedies against all property of any kind vested in or under
Section 168(1) Subject as hereinafter provided, the income of the estate of a deceased person shall be chargeable to
Section 169The provisions of section 162 shall, so far as may be, apply in the case of an executor in respect of tax
Section 170(1) Where a person carrying on any business or profession (such person hereinafter in this section being
Section 171(1) A Hindu family hitherto assessed as undivided shall be deemed for the purposes of this Act to
Section 172(1) The provisions of this section shall, notwithstanding anything contained in the other provisions of
Section 173Without prejudice to the provisions of sub-section (1) of section 161 or of section 167, where the person
Section 174(1) Notwithstanding anything contained in section 4, when it appears to the Assessing Officer that any
Section 175Notwithstanding anything contained in section 4, if it appears to the Assessing Officer during any
Section 176(1) Notwithstanding anything contained in section 4, where any business or profession is discontinued in
Section 177(1) Where any business or profession carried on by an association of persons has been discontinued or
Section 178(1) Every person—
Section 179(1) Notwithstanding anything contained in the Companies Act, 1956 (1 of 1956), where any tax due
Section 180Where the time taken by the author of a literary or artistic work in the making thereof is more than
Section 181[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.]
Section 182[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
Section 183[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
Section 184(1) A firm shall be assessed as a firm for the purposes of this Act, if—
Section 185Notwithstanding anything contained in any other provision of this Act, where a firm does not comply
Section 187(1) Where at the time of making an assessment under section 143 or section 144 it is found that a change
Section 188Where a firm carrying on a business or profession is succeeded by another firm, and the case is not one
Section 189(1) Where any business or profession carried on by a firm has been discontinued or where a firm is
Section 190(1) Notwithstanding that the regular assessment in respect of any income is to be made in a later
Section 191(1) In the case of income in respect of which provision is not made under this Chapter for deducting
Section 192(1) Any person responsible for paying any income chargeable under the head "Salaries" shall, at the time
Section 193The person responsible for paying to a resident any income by way of interest on securities shall, at the
Section 194IC. Notwithstanding anything contained in section 194-IA, any person responsible for paying to a
Section 195(1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company,
Section 196Notwithstanding anything contained in the foregoing provisions of this Chapter, no deduction of tax
Section 197(1) Subject to rules made under sub-section (2A), where, in the case of any income of any person or sum
Section 198All sums deducted in accordance with the foregoing provisions of this Chapter 13[and income-tax paid
Section 199(1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the
Section 200(1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay
Section 201(1) Where any person, including the principal officer of a company,—
Section 202The power to recover tax by deduction under the foregoing provisions of this Chapter shall be without
Section 203(1) Every person deducting tax in accordance with the foregoing provisions of this Chapter shall, within
Section 204For the purposes of the foregoing provisions of this Chapter and section 285, the expression "person
Section 205Where tax is deductible at the source under the foregoing provisions of this Chapter, the assessee shall
Section 206(1)The prescribed person in the case of every office of Government, the principal officer in the case of
Section 207(1) Tax shall be payable in advance during any financial year, in accordance with the provisions of
Section 208Advance tax shall be payable during a financial year in every case where the amount of such tax payable
Section 209(1) The amount of advance tax payable by an assessee in the financial year shall, subject to the
Section 210(1) Every person who is liable to pay advance tax under section 208 (whether or not he has been
Section 211(1) Advance tax on the current income calculated in the manner laid down in section 209 shall be
Section 212[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Section 213[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Section 214(1) The Central Government shall pay simple interest at fifteen per cent per annum on the amount by
Section 215(1) Where, in any financial year, an assessee has paid advance tax under section 209A or section 212 on
Section 216Where, on making the regular assessment, the Assessing Officer finds that any assessee has—
Section 217(1) Where, on making the regular assessment, the Assessing Officer finds—
Section 218If any assessee does not pay on the date specified in sub-section (1) of section 211, any instalment of the
Section 219Any sum, other than a penalty or interest, paid by or recovered from an assessee as advance tax in
Section 220(1) Any amount, otherwise than by way of advance tax, specified as payable in a notice of demand under
Section 221(1) When an assessee is in default or is deemed to be in default in making a payment of tax, he shall, in
Section 222(1) When an assessee is in default or is deemed to be in default in making a payment of tax, the Tax
Section 223(1) The Tax Recovery Officer competent to take action under section 222 shall be—
Section 224It shall not be open to the assessee to dispute the correctness of any certificate drawn up by the Tax
Section 225(1) It shall be lawful for the Tax Recovery Officer to grant time for the payment of any tax and when he
Section 226(1) Where no certificate has been drawn up under section 222, the Assessing Officer may recover the tax
Section 227If the recovery of tax in any area has been entrusted to a State Government under clause (1) of article
Section 228[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
Section 229Any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this
Section 230(1) Subject to such exceptions as the Central Government may, by notification in the Official Gazette,
Section 231(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 232The several modes of recovery specified in this Chapter shall not affect in any way—
Section 233[Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.]
Section 234[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
Section 235[Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Prior to its omission, it was amended by the
Section 236(1) Where in respect of any previous year relevant to the assessment year commencing after the 31st day
Section 237If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or
Section 238(1) Where the income of one person is included under any provision of this Act in the total income of
Section 239(1) Every claim for refund under this Chapter shall be made by furnishing return in accordance with the
Section 240Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any
Section 241[Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]
Section 242In a claim under this Chapter, it shall not be open to the assessee to question the correctness of any
Section 243(1) If the Assessing Officer does not grant the refund,—
Section 244(1) Where a refund is due to the assessee in pursuance of an order referred to in section 240 and the
Section 245O. (1) The Central Government shall constitute an Authority for giving advance rulings, to be known as
Section 246(1) Any assessee aggrieved by any of the following orders of an Assessing Officer (below the rank of
Section 247[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
Section 248Where under an agreement or other arrangement, the tax deductible on any income, other than interest,
Section 249(1) Every appeal under this Chapter shall be in the prescribed form and shall be verified in the
Section 250(1) The 65[Joint Commissioner (Appeals) or the] Commissioner (Appeals) shall fix a day and place for
Section 251(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers—
Section 252(1) The Central Government shall constitute an Appellate Tribunal consisting of as many judicial and
Section 253(1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against
Section 254(1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard,
Section 255(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches
Section 256(1) The assessee or the Principal Commissioner or Commissioner may, within sixty days of the date
Section 257If, on an application made against an order made under section 254 before the 1st day of October, 1998,
Section 258If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are
Section 259(1) When any case has been referred to the High Court under section 256, it shall be heard by a Bench of
Section 260(1) The High Court or the Supreme Court upon hearing any such case shall decide the questions of law
Section 261An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a reference
Section 262(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme
Section 263(1) The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or
Section 264(1) In the case of any order other than an order to which section 263 applies passed by an authority
Section 265Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal
Section 266The High Court may, on petition made for the execution of the order of the Supreme Court in respect of
Section 267Where as a result of an appeal under section 246 or section 246A or section 253, any change is made in
Section 268In computing the period of limitation prescribed for an appeal or an application under this Act, the day
Section 269I. (1) As soon as may be after the order for acquisition of any immovable property made under sub-
Section 270[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
Section 271(1) If the Assessing Officer or the 99[Joint Commissioner (Appeals) or the] Commissioner (Appeals) or
Section 272[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
Section 273(1) If the Assessing Officer, in the course of any proceedings in connection with the regular assessment
Section 274(1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or
Section 275(1) No order imposing a penalty under this Chapter shall be passed—
Section 276Whoever fraudulently removes, conceals, transfers or delivers to any person, any property or any
Section 277If a person makes a statement in any verification under this Act or under any rule made thereunder, or
Section 278If a person abets or induces in any manner another person to make and deliver an account or a statement
Section 279(1) A person shall not be proceeded against for an offence under section 275A, section 275B, section
Section 280(1) If a public servant furnishes any information or produces any document in contravention of the
Section 281(1) Where, during the pendency of any proceeding under this Act or after the completion thereof, but
Section 282(1) The service of a notice or summon or requisition or order or any other communication under this Act
Section 283(1) After a finding of total partition has been recorded by the Assessing Officer under section 171 in
Section 284Where an assessment is to be made under section 176, the Assessing Officer may serve on the person
Section 285Every person, being a non-resident having a liaison office in India set up in accordance with the
Section 286(1) Every constituent entity resident in India, shall, if it is constituent of an international group, the
Section 287(1) If the Central Government is of opinion that it is necessary or expedient in the public interest to
Section 288(1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate
Section 289A receipt shall be given for any money paid or recovered under this Act.
Section 290Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income
Section 291(1) The Central Government may, if it is of opinion (the reasons for such opinion being recorded in
Section 292No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence
Section 293No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made
Section 294If on the 1st day of April in any assessment year provision has not yet been made by a Central Act for
Section 295(1) The Board may, subject to the control of the Central Government, by notification in the Gazette of
Section 296The Central Government shall cause every rule made under this Act, the rules of procedure framed by
Section 297(1) The Indian Income-tax Act, 1922 (11 of 1922), is hereby repealed.
Section 298(1) If any difficulty arises in giving effect to the provisions of this Act the Central Government may, by
Section 1860or under any law corresponding to that Act in force in any part of India and has
Section 1898; or
Section 1908, and the provisions of the said rule shall, for the purposes of this rule, apply subject to such
Section 1922, or this Act or the Wealth-tax Act, 1957 (27 of 1957),
Section 1925applies;
Section 1938, on which tax has not been paid or deducted under Chapter XVII-B and in respect of which there is no
Section 1949with a specified bank; or
Section 1956, and any rules made thereunder, where the investment in such shares is made before the
Section 1958, or for the purposes of employment outside India, the provisions of sub-clause (c) shall
Section 1959or a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition
Section 1967, the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), the
Section 1970(herein referred to as the Patents Act);
Section 1980, or any other bank being a bank included in the Second Schedule to the Reserve
Section 1986, which pertains to tobacco and manufactured tobacco substitutes;
Section 1987(hereafter in this section referred to as the National Housing Bank), as the Central Government
Section 199276[or regulated under the 77[International Financial Services Centre Authority (Fund
Section 1996, or such other medical authority as may, by notification, be specified by the Central Government
Section 1999, shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the
Section 200102 : 100/2002-03 : 105/2003-04 : 109/2004-05 : 113/2005-06 : 117/2006-07 : 122/2007-08 :
Section 2006and notified by the Central Government in the Official Gazette in this behalf;
Section 107A[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance Act,
Section 10A(1) Subject to the provisions of this section, a deduction of such profits and gains as are derived by an
Section 10B(1) Subject to the provisions of this section, a deduction of such profits and gains as are derived by a
Section 10C(1) Subject to the provisions of this section, any profits and gains derived by an assessee from an
Section 111A(1) Where the total income of an assessee includes any income charge- able under the head "Capital
Section 112A(1) Notwithstanding anything contained in section 112, the tax payable by an assessee on his total
Section 115A(1) Where the total income of—
Section 115B(1) Where the total income of an assessee includes any profits and gains from life insurance business,
Section 115CIn this Chapter, unless the context otherwise requires,—
Section 115D(1) No deduction in respect of any expenditure or allowance shall be allowed under any provision of
Section 115EWhere the total income of an assessee, being a non-resident Indian, includes—
Section 115F(1) Where, in the case of an assessee being a non-resident Indian, any long- term capital gains arise
Section 115GIt shall not be necessary for a non-resident Indian to furnish under sub-section (1) of section 139 a
Section 115HWhere a person, who is a non-resident Indian in any previous year, becomes assessable as resident in
Section 115J(1) Notwithstanding anything contained in any other provision of this Act, where in the case of an
Section 115K[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
Section 115L[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
Section 115M[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
Section 115N[Omitted by the Finance Act, 1997, w.e.f. 1-4-1998.]
Section 115PWhere the principal officer of a domestic company and the company fails to pay the whole or any part
Section 115QIf any principal officer of a domestic company and the company does not pay tax on distributed profits
Section 115R(1) Notwithstanding anything contained in any other provisions of this Act and section 32 of the Unit
Section 115SWhere the person responsible for making payment of the income distributed by the specified company
Section 115TIf any person responsible for making payment of the income distributed by the specified company as
Section 115U(1) Notwithstanding anything contained in any other provisions of this Act, any income accruing or
Section 115VIn this Chapter, unless the context otherwise requires,—
Section 115WIn this Chapter, unless the context otherwise requires,—
Section 119AThe Board shall adopt and declare a Taxpayer's Charter and issue such orders, instructions, directions
Section 121A[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was
Section 125A[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was
Section 12A(1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or
Section 130A[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was
Section 132A(1) Where the Principal Director General or Director General or Principal Director or Director or the
Section 132B(1) The assets seized under section 132 or requisitioned under section 132A may be dealt with in the
Section 133A(1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority
Section 133B(1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority
Section 133C(1) The prescribed income-tax authority may, for the purposes of verification of information in its
Section 135A(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 139A(1) Every person,—
Section 139B(1) For the purpose of enabling any specified class or classes of persons in preparing and furnishing
Section 139C(1) The Board may make rules providing for a class or classes of persons who may not be required to
Section 139DThe Board may make rules providing for—
Section 13AAny income of a political party which is chargeable under the head "Income from house property" or
Section 13BAny voluntary contributions received by an electoral trust shall not be included in the total income of
Section 140A(1) Where any tax is payable on the basis of any return required to be furnished under section 115WD
Section 140B(1) Where no return of income under sub-section (1) or sub-section (4) of section 139 has been
Section 141A[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Section 141A was inserted
Section 142A(1) The Assessing Officer may, for the purposes of assessment or reassessment, make a reference to a
Section 142B(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 144AA Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing
Section 144B21[(1) Notwithstanding anything to the contrary contained in any other provision of this Act, the
Section 144C(1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the
Section 145AFor the purpose of determining the income chargeable under the head "Profits and gains of business or
Section 145B(1) Notwithstanding anything to the contrary contained in section 145, the interest received by an
Section 148A(1) Where the Assessing Officer has information which suggests that income chargeable to tax has
Section 148BNo order of assessment or reassessment or recomputation under this Act shall be passed by an
Section 14A(1) 12[Notwithstanding anything to the contrary contained in this Act, for the purposes of] computing
Section 151A(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 153A(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section
Section 153B(1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of
Section 153C(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section
Section 153DNo order of assessment or reassessment shall be passed by an Assessing Officer below the rank of
Section 156A(1) Where any tax, interest, penalty, fine or any other sum in respect of which a notice of demand has
Section 157A(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 158A(1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law
Section 158BDefinitions.-— In this Chapter, unless the context otherwise requires,—
Section 164AWhere a trustee receives or is entitled to receive any income on behalf or for the benefit of any person
Section 167AIn the case of a firm which is assessable as a firm, tax shall be charged on its total income at the rate as
Section 167B(1) Where the individual shares of the members of an association of persons or body of individuals
Section 167CNotwithstanding anything contained in the Limited Liability Partnership Act, 2008 (6 of 2009), where
Section 170A(1) Notwithstanding anything to the contrary contained in section 139, in a case of business
Section 174ANotwithstanding anything contained in section 4, where it appears to the Assessing Officer that any
Section 180AWhere the time taken by an individual, who is resident in India, for developing any know-how is more
Section 188AEvery person who was, during the previous year, a partner of a firm, and the legal representative of
Section 189AIn relation to the assessment of any firm and its partners for the assessment year commencing on the
Section 192ANotwithstanding anything contained in this Act, the trustees of the Employees' Provident Funds
Section 194A(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to
Section 194BThe person responsible for paying to any person any income by way of winnings from any lottery or
Section 194C(1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as
Section 194DAny person responsible for paying to a resident any income by way of remuneration or reward,
Section 194EWhere any income referred to in section 115BBA is payable to a non-resident sportsman (including an
Section 194F90a[Omitted by the Finance (No. 2) Act, 2024, w.e.f. 1-10-2024.]
Section 194G(1) Any person who is responsible for paying, on or after the 1st day of October, 1991 to any person,
Section 194HAny person, not being an individual or a Hindu undivided family, who is responsible for paying, on or
Section 194J(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a
Section 194KAny person responsible for paying to a resident any income in respect of—
Section 194L[Omitted by the Finance Act, 2016, w.e.f. 1-6-2016.]
Section 194M(1) Any person, being an individual or a Hindu undivided family (other than those who are required to
Section 194NEvery person, being,—
Section 194P(1) Notwithstanding anything contained in the provisions of Chapter XVII-B, in case of a specified
Section 194Q(1) Any person, being a buyer who is responsible for paying any sum to any resident (hereafter in this
Section 194R(1) Any person responsible for providing to a resident, any benefit or perquisite, whether convertible
Section 194S(1) Any person responsible for paying to any resident any sum by way of consideration for transfer of a
Section 194T(1) Any person, being a firm, responsible for paying any sum in the nature of salary, remuneration,
Section 195AIn a case other than that referred to in sub-section (1A) of section 192, where under an agreement or
Section 196A(1) Any person responsible for paying to a non-resident, not being a company, or to a foreign
Section 196BWhere any income in respect of units referred to in section 115AB or by way of long-term capital
Section 196CWhere any income by way of interest or dividends in respect of bonds or Global Depository Receipts
Section 196D(1) Where any income in respect of securities referred to in clause (a) of sub-section (1) of section
Section 197A(1) Notwithstanding anything contained in section 194 or section 194EE, no deduction of tax shall be
Section 197BIn case the provisions of sections 193, 194, 194A, 194C, 194D, 194DA, 194EE, 194F, 194G, 194H,
Section 19AA Tax Recovery Officer may, with the previous approval of the Joint Commissioner, entrust any of his
Section 200A(1) Where a statement of tax deduction at source or a correction statement has been made by a person
Section 203A(1) Every person, deducting tax or collecting tax in accordance with the provisions of this Chapter,
Section 206A(1) Any banking company or co-operative society or public company referred to in the proviso to
Section 206B[Omitted by the Finance (No. 2) Act, 1996, w.e.f.1-10-1996.]
Section 206C(1) Every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the
Section 209A[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was
Section 228A(1) Where an agreement is entered into by the Central Government with the Government of any
Section 230A[Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]
Section 234A(1) Where the return of income for any assessment year under sub-section (1) or sub-section (4) 43[or
Section 234B(1) Subject to the other provisions of this section, where, in any financial year, an assessee who is
Section 234C(1) Where in any financial year,—
Section 234D(1) Subject to the other provisions of this Act, where any refund is granted to the assessee under sub-
Section 234E(1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be
Section 234F(1) Without prejudice to the provisions of this Act, where a person required to furnish a return of
Section 234G(1) Without prejudice to the provisions of this Act, where,—
Section 234HWithout prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar
Section 236A(1) Where seventy-five per cent of the share capital of any company is throughout the previous year
Section 239A(1) Where under an agreement or other arrangement, in writing, the tax deductible on any income,
Section 241AFor every assessment year commencing on or after the 1st day of April, 2017, where refund of any
Section 244A(1) Where refund of any amount becomes due to the assessee under this Act, he shall, subject to the
Section 245AIn this Chapter, unless the context otherwise requires,—
Section 245B(1) The Central Government shall constitute a Commission to be called the Income-tax Settlement
Section 245C(1) An assessee may, at any stage of a case relating to him, make an application in such form and in
Section 245D(1) On receipt of an application under section 245C, the Settlement Commission shall, within seven
Section 245EIf the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in
Section 245F(1) In addition to the powers conferred on the Settlement Commission under this Chapter, it shall have
Section 245GNo person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax
Section 245H(1) The Settlement Commission may, if it is satisfied that any person who made the application for
Section 245JAny sum specified in an order of settlement passed under sub-section (4) of section 245D may, subject
Section 245K(1) Where—
Section 245LAny proceeding under this Chapter before the Settlement Commission shall be deemed to be a judicial
Section 245M(1) With respect to a pending application, the assessee who had filed such application may, at his
Section 245NIn this Chapter, unless the context otherwise requires,—
Section 245P(1) No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned or
Section 245Q(1) An applicant desirous of obtaining an advance ruling under this Chapter or under Chapter V of the
Section 245R(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the
Section 245S(1) The advance ruling pronounced by the Authority under section 245R shall be binding only—
Section 245T(1) Where the Authority finds, on a representation made to it by the Principal Commissioner or
Section 245U(1) The Authority shall, for the purpose of exercising its powers, have all the powers of a civil court
Section 245VThe Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure
Section 245W(1) The applicant, if he is aggrieved by any ruling pronounced or order passed by the Board for
Section 246A(1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether
Section 252ANotwithstanding anything contained in this Act, the qualifications, appointment, term of office,
Section 25A(1) The amount of arrears of rent received from a tenant or the unrealised rent realised subsequently
Section 260A(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal,
Section 260B(1) When an appeal has been filed before the High Court under section 260A, it shall be heard by a
Section 264A(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 264B(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 268A(1) The Board may, from time to time, issue orders, instructions or directions to other income-tax
Section 269AIn this Chapter, unless the context otherwise requires,—
Section 269B(1) The Central Government may, by general or special order published in the Official Gazette,—
Section 269C(1) Where the competent authority has reason to believe that any immovable property of a fair market
Section 269D(1) The competent authority shall initiate proceedings for the acquisition, under this Chapter, of any
Section 269E(1) Objections against the acquisition of the immovable property in respect of which a notice has been
Section 269F(1) The competent authority shall fix a day and place for the hearing of the objections made under
Section 269G(1) An appeal may be preferred to the Appellate Tribunal against the order for the acquisition of any
Section 269H(1) The Principal Commissioner or Commissioner or any person aggrieved by any order of the
Section 269J(1) Where any immovable property is acquired under this Chapter, the Central Government shall pay
Section 269K(1) The amount of compensation payable in accordance with the provisions of section 269J for the
Section 269L(1) The competent authority may,—
Section 269MThe competent authority shall have, for the purposes of this Chapter, all the powers that a Principal
Section 269NWith a view to rectifying any mistake apparent from the record, the competent authority may amend
Section 269P(1) Notwithstanding anything contained in any other law for the time being in force, no registering
Section 269QThe provisions of this Chapter shall not apply to or in relation to any transfer of immovable property
Section 269RNotwithstanding anything contained in the Land Acquisition Act, 1894 (1 of 1894), or any
Section 269S[Omitted by the Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020, w.e.f.
Section 269TNo branch of a banking company or a co-operative bank and no other company or co-operative society
Section 269UThe provisions of this Chapter shall come into force on such date as the Central Government may, by
Section 270A(1) The Assessing Officer or 95[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or
Section 271AWithout prejudice to the provisions of section 270A or section 271, if any person fails to keep and
Section 271BIf any person fails to get his accounts audited in respect of any previous year or years relevant to an
Section 271C(1) If any person fails to—
Section 271D(1) If a person takes or accepts any loan or deposit or specified sum in contravention of the provisions
Section 271E(1) If a person repays any loan or deposit or specified advance referred to in section 269T otherwise
Section 271FIf a person who is required to furnish a return of his income, as required under sub-section (1) of
Section 271GIf any person who has entered into an international transaction or specified domestic transaction fails
Section 271H(1) Without prejudice to the provisions of the Act, the Assessing Officer may direct that a person shall
Section 271JWithout prejudice to the provisions of this Act, where the Assessing Officer or 23[the Joint
Section 271KWithout prejudice to the provisions of this Act, the Assessing Officer may direct that a sum not less
Section 272A(1) If any person,—
Section 272B(1) If a person fails to comply with the provisions of section 139A, the Assessing Officer may direct
Section 273A(1) Notwithstanding anything contained in this Act, the Principal Commissioner or Commissioner
Section 273BNotwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271,
Section 275AWhoever contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3)
Section 275BIf a person who is required to afford the authorised officer the necessary facility to inspect the books of
Section 276AIf a person—
Section 276BIf a person fails to 37[***],—
Section 276C(1) If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest
Section 276DIf a person wilfully fails to produce, or cause to be produced, on or before the date specified in any
Section 276E[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
Section 277AIf any person (hereafter in this section referred to as the first person) wilfully and with intent to enable
Section 278AIf any person convicted of an offence under section 276B 44[or section 276BB] or sub-section (1) of
Section 278B(1) Where an offence under this Act has been committed by a company, every person who, at the time
Section 278C(1) Where an offence under this Act has been committed by a Hindu undivided family, the karta
Section 278D(1) Where during the course of any search made under section 132, any money, bullion, jewellery or
Section 278E(1) In any prosecution for any offence under this Act which requires a culpable mental state on the part
Section 279ANotwithstanding anything contained in the Code of Criminal Procedure, 1973* (2 of 1974), an offence
Section 279BEntries in the records or other documents in the custody of an income-tax authority shall be admitted
Section 280A(1) The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of
Section 280BNotwithstanding anything contained in the Code of Criminal Procedure, 1973* (2 of 1974),—
Section 280CNotwithstanding anything contained in the Code of Criminal Procedure, 1973* (2 of 1974), the Special
Section 280D(1) Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure, 1973* (2
Section 280Y[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
Section 280Z[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
Section 281A[Repealed by the Benami Transactions (Prohibition) Act, 1988, w.e.f. 19-5-1988.]
Section 281B(1) Where, during the pendency of any proceeding for the assessment of any income or for the
Section 282A(1) Where this Act requires a notice or other document to be issued by any income-tax authority, such
Section 282B[***]
Section 285AWhere any share of, or interest in, a company or an entity registered or incorporated outside India
Section 285BAny person carrying on the production of a cinematograph film or engaged in any specified activity, or
Section 287AAny assessee who is entitled or required to attend before any income-tax authority or the Appellate
Section 288AThe amount of total income computed in accordance with the foregoing provisions of this Act shall be
Section 288BAny amount payable, and the amount of refund due, under the provisions of this Act shall be rounded
Section 292ANothing contained in section 36051 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the
Section 292BNo return of income, assessment, notice, summons or other proceeding, furnished or made or issued or
Section 292C(1) Where any books of account, other documents, money, bullion, jewellery or other valuable article
Section 293A(1) If the Central Government is satisfied that it is necessary or expedient so to do in the public
Section 293BWhere, under any provision of this Act, the approval of the Central Government or the Board is
Section 293CWhere the Central Government or the Board or an income-tax authority, who has been conferred upon
Section 293D(1) The Central Government may make a scheme, by notification in the Official Gazette, for the
Section 294AIf the Central Government considers it necessary or expedient so to do for avoiding any hardship or
Section 2aIns. by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 32A(1) In respect of a ship or an aircraft or machinery or plant specified in sub-section (2), which is owned
Section 33A(1) In respect of planting of tea bushes on any land in India owned by an assessee who carries on
Section 33BWhere the business of any industrial undertaking carried on in India is discontinued in any previous
Section 34A(1) In computing the profits and gains of the business of a domestic company in relation to the previous
Section 34bWords "Principal Chief Commissioner or Chief Commissioner or the" omtt. by the Act No. 15 of
Section 35A(1) In respect of any expenditure of a capital nature incurred after the 28th day of February, 1966 but
Section 35B[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws
Section 35C[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws
Section 35D(1) Where an assessee, being an Indian company or a person (other than a company) who is resident in
Section 35E(1) Where an assessee, being an Indian company or a person (other than a company) who is resident in
Section 39aSub. for "Principal Commissioner or Commissioner" by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 40A(1) The provisions of this section shall have effect notwithstanding anything to the contrary contained in
Section 43ANotwithstanding anything contained in any other provision of this Act, where an assessee has acquired
Section 43BNotwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable
Section 43C(1) Where an asset [not being an asset referred to in sub-section (2) of section 45] which becomes the
Section 43DNotwithstanding anything to the contrary contained in any other provision of this Act,—
Section 44A(1) Notwithstanding anything to the contrary contained in this Act, where the amount received during a
Section 44B(1) Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee,
Section 44CNotwithstanding anything to the contrary contained in sections 28 to 43A, in the case of an assessee,
Section 44DNotwithstanding anything to the contrary contained in sections 28 to 44C, in the case of an assessee,
Section 44aSub. by the Act No. 6 of 2022, w.e.f. 1-4-2022.
Section 46AWhere a shareholder or a holder of other specified securities receives any consideration from any
Section 47A(1) Where at any time before the expiry of a period of eight years from the date of the transfer of a
Section 50AWhere the capital asset is an asset in respect of which a deduction on account of depreciation under
Section 50B(1) Any profits or gains arising from the slump sale effected in the previous year shall be chargeable to
Section 50C(1) Where the consideration received or accruing as a result of the transfer by an assessee of a capital
Section 50DWhere the consideration received or accruing as a result of the transfer of a capital asset by an assessee
Section 54A[Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Original section was inserted by the
Section 54B(1) Subject to the provisions of sub-section (2), where the capital gain arises from the transfer of a
Section 54C[Omitted by the Finance Act, 1976, w.e.f. 1-4-1976. Original section was inserted by the Finance Act,
Section 54D(1) Subject to the provisions of sub-section (2), where the capital gain arises from the transfer by way of
Section 54E(1) Where the capital gain arises from the transfer of a long-term capital asset before the 1st day of
Section 54F(1) Subject to the provisions of sub-section (4), where, in the case of an assessee being an individual or a
Section 54G(1) Subject to the provisions of sub-section (2), where the capital gain arises from the transfer of a
Section 54HNotwithstanding anything contained in sections 54, 54B, 54D, 54EC and 54F, where the transfer of the
Section 55AWith a view to ascertaining the fair market value of a capital asset for the purposes of this Chapter, the
Section 5A(1) Where the husband and wife are governed by the system of community of property (known under the
Section 67A(1) In computing the total income of an assessee who is a member of an association of persons or a
Section 68A(1) Without prejudice to the provisions contained in this Part, an Assessing Officer, duly authorised by
Section 68B(1) No sale of immovable property shall be made under this Part after the expiry of seven years from the
Section 69AWhere in any financial year the assessee is found to be the owner of any money, bullion, jewellery or
Section 69BWhere in any financial year the assessee has made investments or is found to be the owner of any
Section 69CWhere in any financial year an assessee has incurred any expenditure and he offers no explanation
Section 69DWhere any amount is borrowed on a hundi from, or any amount due thereon is repaid to, any person
Section 71AWhere in respect of the assessment year commencing on the 1st day of April, 1993 or the 1st day of
Section 71BWhere for any assessment year the net result of computation under the head "Income from house
Section 72A(1) Where there has been an amalgamation of—
Section 73A(1) Any loss, computed in respect of any specified business referred to in section 35AD shall not be set
Section 74A(1) [* * *]
Section 77aSub. for "before the expiry of the time allowed" by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 79ANotwithstanding anything contained in this Act, where consequent to a search under section 132 or a
Section 80A(1) In computing the total income of an assessee, there shall be allowed from his gross total income, in
Section 80BIn this Chapter—
Section 80C(1) In computing the total income of an assessee, being an individual or a Hindu undivided family, there
Section 80D(1) In computing the total income of an assessee, being an individual or a Hindu undivided family, there
Section 80E(1) In computing the total income of an assessee, being an individual, there shall be deducted, in
Section 80F[Omitted by the Finance Act, 1985, w.e.f. 1-4-1986. Original section was inserted by the Finance (No. 2)
Section 80G(1) In computing the total income of an assessee, there shall be deducted, in accordance with and
Section 80H[Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. Originally, it was inserted by
Section 80J[Omitted by the Finance (No. 2) Act, 1996, w.r.e.f.1-4-1989.]
Section 80K[Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was inserted, in place of section 85
Section 80L[Omitted by the Finance Act, 2005, w.e.f.1-4-2006.]
Section 80M(1) Where the gross total income of a domestic company in any previous year includes any income by
Section 80N[Omitted by the Finance Act, 1985, w.e.f. 1-4-1986. This topic was originally dealt with by section 85B
Section 80P(1) Where, in the case of an assessee being a co-operative society, the gross total income includes any
Section 80Q(1) Where in the case of an assessee the gross total income of the previous year relevant to the
Section 80RWhere the gross total income of an individual who is a citizen of India includes any remuneration
Section 80S[Omitted by the Finance Act, 1986, w.e.f. 1-4-1987. Original section was introduced in place of old
Section 80T[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2)
Section 80U(1) In computing the total income of an individual, being a resident, who, at any time during the
Section 80V[Omitted by the Finance Act, 1994, w.e.f. 1-4-1995.]
Section 81bSub. for "including an order enhancing or modifying the assessment, or cancelling the assessment
Section 86A[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989. Original section was inserted by the Finance Act,
Section 87AAn assessee, being an individual resident in India, whose total income does not exceed five hundred
Section 87aSub. for "in an amount exceeding ten thousand rupees" by the Act No. 8 of 2023, w.e.f. 1-4-2023.
Section 88A[Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.]
Section 88B[Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
Section 88C[Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
Section 88D[Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
Section 88E(1) Where the total income of an assessee in a previous year includes any income, chargeable under the
Section 88aSub. for "in an amount exceeding ten thousand rupees" by the Act No. 8 of 2023, w.e.f.1-4-2023.
Section 89AWhere a specified person has income accrued in a specified account, such income shall be taxed in such
Section 8AThe trustees of an approved gratuity fund and any employer who contributes to an approved gratuity fund
Section 90A(1) Any specified association in India may enter into an agreement with any specified association in the
Section 90aPrior to its omission, section 194F, as ins. by the Act No. 12 of 1990, w.e.f. 1-4-1991, read as under:
Section 92A(1) For the purposes of this section and sections 92, 92B, 92C, 92D, 92E and 92F, "associated
Section 92B(1) For the purposes of this section and sections 92, 92C, 92D and 92E, "international transaction"
Section 92C(1) The arm's length price in relation to an international transaction or specified domestic transaction
Section 92D(1) Every person,—
Section 92EEvery person who has entered into an international transaction or specified domestic transaction during
Section 92FIn sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires,—
Section 94A(1) The Central Government may, having regard to the lack of effective exchange of information with
Section 94B(1) Notwithstanding anything contained in this Act, where an Indian company, or a permanent
Section 9A(1) Notwithstanding anything contained in sub-section (1) of section 9 and subject to the provisions of
Section 9B(1) Where a specified person receives during the previous year any capital asset or stock in trade or both

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