Income Tax Act

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