Phase 4 | Provision navigation
Income-tax Act, 2025 - Sections 1 to 536 Index
Searchable provision register with transparent content-status labels. This index does not convert summaries into statutory text.
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| Section | Title | Content status | Canonical chapter |
|---|---|---|---|
| 1 | Fix the governing law | FININ2MIN_SUMMARY | Chapter page |
| 2 | all 112 definitions | TITLE_OR_SHORT_EXTRACT | Chapter page |
| 3 | Apply every limb | FININ2MIN_SUMMARY | Chapter page |
| 4 | Read the linked rule | FININ2MIN_SUMMARY | Chapter page |
| 5 | Separate classification from tax | FININ2MIN_SUMMARY | Chapter page |
| 6 | Conclude with caveats | FININ2MIN_SUMMARY | Chapter page |
| 7 | Income deemed to be received and dividend deemed to be income in a tax year | FININ2MIN_SUMMARY | Chapter page |
| 8 | Income on receipt of capital asset or stock-in-trade by specified person from specified entity | FININ2MIN_SUMMARY | Chapter page |
| 9 | Income deemed to accrue or arise in India | FININ2MIN_SUMMARY | Chapter page |
| 10 | Apportionment of income between spouses governed by Portuguese Civil Code | FININ2MIN_SUMMARY | Chapter page |
| 11 | Incomes and persons covered by Schedules II-VII | FININ2MIN_SUMMARY | Chapter page |
| 12 | Political parties and electoral trusts | FININ2MIN_SUMMARY | Chapter page |
| 13 | Does section 104 include cryptocurrency and other VDAs? | FININ2MIN_SUMMARY | Chapter page |
| 14 | expenditure | FININ2MIN_SUMMARY | Chapter page |
| 15 | What does section 105 tax? | FININ2MIN_SUMMARY | Chapter page |
| 16 | Can unexplained expenditure be claimed as a deduction? | FININ2MIN_SUMMARY | Chapter page |
| 17 | What is covered by section 106? | FININ2MIN_SUMMARY | Chapter page |
| 18 | Is principal taxed twice under section 106? | FININ2MIN_SUMMARY | Chapter page |
| 19 | What is the tax rate on income under sections 102-106? | FININ2MIN_SUMMARY | Chapter page |
| 20 | Can losses be set off against unexplained income? | FININ2MIN_SUMMARY | Chapter page |
| 21 | Is voluntarily disclosed unexplained income also covered? | FININ2MIN_SUMMARY | Chapter page |
| 22 | What penalty may apply when the Assessing Officer determines unexplained income? | FININ2MIN_SUMMARY | Chapter page |
| 23 | Does the old Supreme Court decision in P.K. Noorjahan apply unchanged? | FININ2MIN_SUMMARY | Chapter page |
| 24 | Are there dedicated Rules for sections 101-107? | FININ2MIN_SUMMARY | Chapter page |
| 25 | Which Act governs an unexplained credit of a pre-1 April 2026 year? | FININ2MIN_SUMMARY | Chapter page |
| 26 | Does a revised or belated return always preserve listed losses? | FININ2MIN_SUMMARY | Chapter page |
| 27 | What records should be kept for every carried loss? | FININ2MIN_SUMMARY | Chapter page |
| 28 | Are old judicial decisions automatically conclusive under the 2025 Act? | FININ2MIN_SUMMARY | Chapter page |
| 29 | What deposit-interest deduction applies to a non-senior individual? | FININ2MIN_SUMMARY | Chapter page |
| 30 | What deposit-interest deduction applies to a senior citizen? | FININ2MIN_SUMMARY | Chapter page |
| 31 | What is the section 154 amount? | FININ2MIN_SUMMARY | Chapter page |
| 32 | Are most Chapter VIII deductions available under the default regime? | FININ2MIN_SUMMARY | Chapter page |
| 33 | Can the same income or payment support two deductions? | FININ2MIN_SUMMARY | Chapter page |
| 34 | What evidence should be preserved? | FININ2MIN_SUMMARY | Chapter page |
| 35 | Does an unrelated lender always avoid section 177? | FININ2MIN_SUMMARY | Chapter page |
| 36 | questions that prevent common errors | FININ2MIN_SUMMARY | Chapter page |
| 37 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 38 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 39 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 40 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 41 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 42 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 43 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 44 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 45 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 46 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 47 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 48 | professional questions | FININ2MIN_SUMMARY | Chapter page |
| 49 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 50 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 51 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 52 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 53 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 54 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 55 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 56 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 57 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 58 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 59 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 60 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 61 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 62 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 63 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 64 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 65 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 66 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 67 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 68 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 69 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 70 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 71 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 72 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 73 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 74 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 75 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 76 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 77 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 78 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 79 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 80 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 81 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 82 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 83 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 84 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 85 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 86 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 87 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 88 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 89 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 90 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 91 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 92 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 93 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 94 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 95 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 96 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 97 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 98 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 99 | scenario matrix | FININ2MIN_SUMMARY | Chapter page |
| 100 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 101 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 102 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 103 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 104 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 105 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 106 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 107 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 108 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 109 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 110 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 111 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 112 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 113 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 114 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 115 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 116 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 117 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 118 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 119 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 120 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 121 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 122 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 123 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 124 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 125 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 126 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 127 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 128 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 129 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 130 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 131 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 132 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 133 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 134 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 135 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 136 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 137 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 138 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 139 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 140 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 141 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 142 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 143 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 144 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 145 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 146 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 147 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 148 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 149 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 150 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 151 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 152 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 153 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 154 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 155 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 156 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 157 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 158 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 159 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 160 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 161 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 162 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 163 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 164 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 165 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 166 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 167 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 168 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 169 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 170 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 171 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 172 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 173 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 174 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 175 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 176 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 177 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 178 | Applicability of General Anti-Avoidance Rule | FININ2MIN_SUMMARY | Chapter page |
| 179 | Impermissible avoidance arrangement | FININ2MIN_SUMMARY | Chapter page |
| 180 | Arrangement to lack commercial substance | FININ2MIN_SUMMARY | Chapter page |
| 181 | Consequences of impermissible avoidance arrangement | FININ2MIN_SUMMARY | Chapter page |
| 182 | Treatment of connected person and accommodating party | FININ2MIN_SUMMARY | Chapter page |
| 183 | Application of this Chapter | FININ2MIN_SUMMARY | Chapter page |
| 184 | Interpretation | FININ2MIN_SUMMARY | Chapter page |
| 185 | Mode of taking or accepting certain loans, deposits and specified sum | FININ2MIN_SUMMARY | Chapter page |
| 186 | Mode of undertaking transactions | FININ2MIN_SUMMARY | Chapter page |
| 187 | Acceptance of payment through prescribed electronic modes | FININ2MIN_SUMMARY | Chapter page |
| 188 | Mode of repayment of certain loans or deposits or specified advances | FININ2MIN_SUMMARY | Chapter page |
| 189 | Interpretation | FININ2MIN_SUMMARY | Chapter page |
| 190 | Determination of tax where total income includes income on which no tax is payable | FININ2MIN_SUMMARY | Chapter page |
| 191 | Tax on accumulated balance of recognised provident fund | FININ2MIN_SUMMARY | Chapter page |
| 192 | Tax in case of block assessment of search cases | FININ2MIN_SUMMARY | Chapter page |
| 193 | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | FININ2MIN_SUMMARY | Chapter page |
| 194 | Tax on certain incomes | FININ2MIN_SUMMARY | Chapter page |
| 195 | Tax on income referred to in sections 102 to 106 | FININ2MIN_SUMMARY | Chapter page |
| 196 | Tax on short-term capital gains in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 197 | Tax on long-term capital gains | FININ2MIN_SUMMARY | Chapter page |
| 198 | Tax on long-term capital gains in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 199 | Tax on income of certain manufacturing domestic companies | FININ2MIN_SUMMARY | Chapter page |
| 200 | Tax on income of certain domestic companies | FININ2MIN_SUMMARY | Chapter page |
| 201 | Tax on income of new manufacturing domestic companies | FININ2MIN_SUMMARY | Chapter page |
| 202 | switchboard | FININ2MIN_SUMMARY | Chapter page |
| 203 | Tax on income of certain resident co-operative societies | FININ2MIN_SUMMARY | Chapter page |
| 204 | Tax on income of new manufacturing co-operative societies | FININ2MIN_SUMMARY | Chapter page |
| 205 | Conditions for tax on income of certain companies and co-operative societies | FININ2MIN_SUMMARY | Chapter page |
| 206 | Special provision for minimum alternate tax and alternate minimum tax | FININ2MIN_SUMMARY | Chapter page |
| 207 | Tax on dividends, royalty and fees for technical service in case of foreign companies | FININ2MIN_SUMMARY | Chapter page |
| 208 | Tax on income from units purchased in foreign currency or capital gains arising from their transfer | FININ2MIN_SUMMARY | Chapter page |
| 209 | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | FININ2MIN_SUMMARY | Chapter page |
| 210 | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer | FININ2MIN_SUMMARY | Chapter page |
| 211 | Tax on non-resident sportsmen or sports associations | FININ2MIN_SUMMARY | Chapter page |
| 212 | Interpretation for non-resident Indian investment provisions | FININ2MIN_SUMMARY | Chapter page |
| 213 | Special provision for computation of total income of non-residents | FININ2MIN_SUMMARY | Chapter page |
| 214 | Tax on investment income and long-term capital gains | FININ2MIN_SUMMARY | Chapter page |
| 215 | Capital gains on transfer of foreign exchange assets not to be charged in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 216 | Return of income not to be furnished in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 217 | Application of benefits under sections 212 to 216 | FININ2MIN_SUMMARY | Chapter page |
| 218 | Tax on business income of Offshore Banking Units or International Financial Services Centre unit | FININ2MIN_SUMMARY | Chapter page |
| 219 | Conversion of an Indian branch of foreign company into subsidiary Indian company | FININ2MIN_SUMMARY | Chapter page |
| 220 | Foreign company said to be resident in India | FININ2MIN_SUMMARY | Chapter page |
| 221 | Tax on income from securitisation trusts | FININ2MIN_SUMMARY | Chapter page |
| 222 | Tax on income in case of venture capital undertakings | FININ2MIN_SUMMARY | Chapter page |
| 223 | Tax on income of unit holder and business trust | FININ2MIN_SUMMARY | Chapter page |
| 224 | Tax on income of investment fund and its unit holders | FININ2MIN_SUMMARY | Chapter page |
| 225 | Income from business of operating qualifying ships | FININ2MIN_SUMMARY | Chapter page |
| 226 | Tonnage tax scheme | FININ2MIN_SUMMARY | Chapter page |
| 227 | Computation of tonnage income | FININ2MIN_SUMMARY | Chapter page |
| 228 | Relevant shipping income | FININ2MIN_SUMMARY | Chapter page |
| 229 | Depreciation and gains relating to tonnage tax assets | FININ2MIN_SUMMARY | Chapter page |
| 230 | Exclusion of deduction, loss, set off, etc | FININ2MIN_SUMMARY | Chapter page |
| 231 | Option for tonnage tax scheme | FININ2MIN_SUMMARY | Chapter page |
| 232 | Certain conditions for applicability of tonnage tax scheme | FININ2MIN_SUMMARY | Chapter page |
| 233 | Amalgamation and demerger | FININ2MIN_SUMMARY | Chapter page |
| 234 | Exclusion from tonnage tax scheme | FININ2MIN_SUMMARY | Chapter page |
| 235 | Interpretation | FININ2MIN_SUMMARY | Chapter page |
| 236 | Income-tax authorities | FININ2MIN_SUMMARY | Chapter page |
| 237 | Appointment of income-tax authorities | FININ2MIN_SUMMARY | Chapter page |
| 238 | Control of income-tax authorities | FININ2MIN_SUMMARY | Chapter page |
| 239 | Instructions to subordinate authorities | FININ2MIN_SUMMARY | Chapter page |
| 240 | Taxpayer's Charter | FININ2MIN_SUMMARY | Chapter page |
| 241 | Jurisdiction of income-tax authorities | FININ2MIN_SUMMARY | Chapter page |
| 242 | Jurisdiction of Assessing Officers | FININ2MIN_SUMMARY | Chapter page |
| 243 | Power to transfer cases | FININ2MIN_SUMMARY | Chapter page |
| 244 | Change of incumbent of an office | FININ2MIN_SUMMARY | Chapter page |
| 245 | Faceless jurisdiction of income-tax authorities | FININ2MIN_SUMMARY | Chapter page |
| 246 | Power regarding discovery, production of evidence, etc | FININ2MIN_SUMMARY | Chapter page |
| 247 | Search and seizure | FININ2MIN_SUMMARY | Chapter page |
| 248 | Powers to requisition | FININ2MIN_SUMMARY | Chapter page |
| 249 | Reasons not to be disclosed | FININ2MIN_SUMMARY | Chapter page |
| 250 | Application of seized or requisitioned assets | FININ2MIN_SUMMARY | Chapter page |
| 251 | Copying, extraction, retention and release of books of account and documents seized or requisitioned | FININ2MIN_SUMMARY | Chapter page |
| 252 | Power to call for information | FININ2MIN_SUMMARY | Chapter page |
| 253 | Powers of survey | FININ2MIN_SUMMARY | Chapter page |
| 254 | Power to collect certain information | FININ2MIN_SUMMARY | Chapter page |
| 255 | Power to inspect registers of companies | FININ2MIN_SUMMARY | Chapter page |
| 256 | Power of certain income-tax authorities | FININ2MIN_SUMMARY | Chapter page |
| 257 | Proceedings before income-tax authorities to be judicial proceedings | FININ2MIN_SUMMARY | Chapter page |
| 258 | Disclosure of information relating to assessees | FININ2MIN_SUMMARY | Chapter page |
| 259 | Power to call for information by prescribed income-tax authority | FININ2MIN_SUMMARY | Chapter page |
| 260 | Faceless collection of information | FININ2MIN_SUMMARY | Chapter page |
| 261 | Interpretation | FININ2MIN_SUMMARY | Chapter page |
| 262 | Permanent Account Number | FININ2MIN_SUMMARY | Chapter page |
| 263 | Return of income | FININ2MIN_SUMMARY | Chapter page |
| 264 | Scheme for submission of returns through tax return preparers | FININ2MIN_SUMMARY | Chapter page |
| 265 | Return by whom to be verified | FININ2MIN_SUMMARY | Chapter page |
| 266 | Self-assessment | FININ2MIN_SUMMARY | Chapter page |
| 267 | Tax on updated return | FININ2MIN_SUMMARY | Chapter page |
| 268 | Inquiry before assessment | FININ2MIN_SUMMARY | Chapter page |
| 269 | Estimation of value of assets by Valuation Officer | FININ2MIN_SUMMARY | Chapter page |
| 270 | Assessment | FININ2MIN_SUMMARY | Chapter page |
| 271 | Best judgment assessment | FININ2MIN_SUMMARY | Chapter page |
| 272 | Power of Joint Commissioner to issue directions in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 273 | Faceless Assessment | FININ2MIN_SUMMARY | Chapter page |
| 274 | and Approving Panel pathway | FININ2MIN_SUMMARY | Chapter page |
| 275 | Reference to Dispute Resolution Panel | FININ2MIN_SUMMARY | Chapter page |
| 276 | Method of accounting | FININ2MIN_SUMMARY | Chapter page |
| 277 | Method of accounting in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 278 | Taxability of certain income | FININ2MIN_SUMMARY | Chapter page |
| 279 | Income escaping assessment | FININ2MIN_SUMMARY | Chapter page |
| 280 | Issue of notice where income has escaped assessment | FININ2MIN_SUMMARY | Chapter page |
| 281 | Procedure before issuance of notice under section 280 | FININ2MIN_SUMMARY | Chapter page |
| 282 | Time limit for notices under sections 280 and 281 | FININ2MIN_SUMMARY | Chapter page |
| 283 | Provision for cases where assessment is in pursuance of an order on appeal, etc | FININ2MIN_SUMMARY | Chapter page |
| 284 | Sanction for issue of notice | FININ2MIN_SUMMARY | Chapter page |
| 285 | Other provisions | FININ2MIN_SUMMARY | Chapter page |
| 286 | Time limit for completion of assessment, reassessment and recomputation | FININ2MIN_SUMMARY | Chapter page |
| 287 | Rectification of mistake | FININ2MIN_SUMMARY | Chapter page |
| 288 | Other amendments | FININ2MIN_SUMMARY | Chapter page |
| 289 | Notice of demand | FININ2MIN_SUMMARY | Chapter page |
| 290 | Modification and revision of notice in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 291 | Intimation of loss | FININ2MIN_SUMMARY | Chapter page |
| 292 | Assessment of total undisclosed income as a result of search | FININ2MIN_SUMMARY | Chapter page |
| 293 | Computation of total undisclosed income of block period | FININ2MIN_SUMMARY | Chapter page |
| 294 | Procedure for block assessment | FININ2MIN_SUMMARY | Chapter page |
| 295 | Undisclosed income of any other person | FININ2MIN_SUMMARY | Chapter page |
| 296 | Time-limit for completion of block assessment | FININ2MIN_SUMMARY | Chapter page |
| 297 | Certain interests and penalties not to be levied or imposed | FININ2MIN_SUMMARY | Chapter page |
| 298 | Levy of interest and penalty in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 299 | Authority competent to make assessment of block period | FININ2MIN_SUMMARY | Chapter page |
| 300 | Application of other provisions of Act | FININ2MIN_SUMMARY | Chapter page |
| 301 | Interpretation | FININ2MIN_SUMMARY | Chapter page |
| 302 | Legal representative | FININ2MIN_SUMMARY | Chapter page |
| 303 | Representative assessee | FININ2MIN_SUMMARY | Chapter page |
| 304 | Liability of representative assessee | FININ2MIN_SUMMARY | Chapter page |
| 305 | Right of representative assessee to recover tax paid | FININ2MIN_SUMMARY | Chapter page |
| 306 | Who may be regarded as agent | FININ2MIN_SUMMARY | Chapter page |
| 307 | Charge of tax where share of beneficiaries unknown | FININ2MIN_SUMMARY | Chapter page |
| 308 | Charge of tax in case of oral trust | FININ2MIN_SUMMARY | Chapter page |
| 309 | Method of computing a member's share in income of association of persons or body of individuals | FININ2MIN_SUMMARY | Chapter page |
| 310 | Share of member of association of persons or body of individuals in income of association or body | FININ2MIN_SUMMARY | Chapter page |
| 311 | Charge of tax where shares of members in association of persons or body of individuals unknown, etc | FININ2MIN_SUMMARY | Chapter page |
| 312 | Executor | FININ2MIN_SUMMARY | Chapter page |
| 313 | Succession to business or profession otherwise than on death | FININ2MIN_SUMMARY | Chapter page |
| 314 | Effect of order of tribunal or court in respect of business reorganisation | FININ2MIN_SUMMARY | Chapter page |
| 315 | Assessment after partition of Hindu undivided family | FININ2MIN_SUMMARY | Chapter page |
| 316 | Shipping business of non-residents | FININ2MIN_SUMMARY | Chapter page |
| 317 | Assessment of persons leaving India | FININ2MIN_SUMMARY | Chapter page |
| 318 | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose | FININ2MIN_SUMMARY | Chapter page |
| 319 | Assessment of persons likely to transfer property to avoid tax | FININ2MIN_SUMMARY | Chapter page |
| 320 | Discontinued business | FININ2MIN_SUMMARY | Chapter page |
| 321 | Association dissolved or business discontinued | FININ2MIN_SUMMARY | Chapter page |
| 322 | Company in liquidation | FININ2MIN_SUMMARY | Chapter page |
| 323 | Liability of directors of private company | FININ2MIN_SUMMARY | Chapter page |
| 324 | Charge of tax in case of a firm | FININ2MIN_SUMMARY | Chapter page |
| 325 | Assessment as a firm | FININ2MIN_SUMMARY | Chapter page |
| 326 | Assessment when section 325 not complied with | FININ2MIN_SUMMARY | Chapter page |
| 327 | Change in constitution of a firm | FININ2MIN_SUMMARY | Chapter page |
| 328 | Succession of one firm by another firm | FININ2MIN_SUMMARY | Chapter page |
| 329 | Joint and several liability of partners for tax payable by firm | FININ2MIN_SUMMARY | Chapter page |
| 330 | Firm dissolved or business discontinued | FININ2MIN_SUMMARY | Chapter page |
| 331 | Liability of partners of limited liability partnership in liquidation | FININ2MIN_SUMMARY | Chapter page |
| 332 | Application for registration | FININ2MIN_SUMMARY | Chapter page |
| 333 | Switching over of regimes | FININ2MIN_SUMMARY | Chapter page |
| 334 | Tax on income of registered non-profit organisation | FININ2MIN_SUMMARY | Chapter page |
| 335 | Regular income | FININ2MIN_SUMMARY | Chapter page |
| 336 | Taxable regular income | FININ2MIN_SUMMARY | Chapter page |
| 337 | Specified income | FININ2MIN_SUMMARY | Chapter page |
| 338 | Income not to be included in regular income | FININ2MIN_SUMMARY | Chapter page |
| 339 | Corpus donation | FININ2MIN_SUMMARY | Chapter page |
| 340 | Deemed corpus donation | FININ2MIN_SUMMARY | Chapter page |
| 341 | Application of income | FININ2MIN_SUMMARY | Chapter page |
| 342 | Accumulated income | FININ2MIN_SUMMARY | Chapter page |
| 343 | Deemed accumulated income | FININ2MIN_SUMMARY | Chapter page |
| 344 | Business undertaking held as property | FININ2MIN_SUMMARY | Chapter page |
| 345 | Restriction on commercial activities by a registered non-profit organisation | FININ2MIN_SUMMARY | Chapter page |
| 346 | Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility | FININ2MIN_SUMMARY | Chapter page |
| 347 | Books of account | FININ2MIN_SUMMARY | Chapter page |
| 348 | Audit | FININ2MIN_SUMMARY | Chapter page |
| 349 | Return of income | FININ2MIN_SUMMARY | Chapter page |
| 350 | Permitted modes of investment | FININ2MIN_SUMMARY | Chapter page |
| 351 | Specified violation | FININ2MIN_SUMMARY | Chapter page |
| 352 | Tax on accreted income | FININ2MIN_SUMMARY | Chapter page |
| 353 | Other violations | FININ2MIN_SUMMARY | Chapter page |
| 354 | Application for approval for purpose of section 133(1)(b)(ii) | FININ2MIN_SUMMARY | Chapter page |
| 354A | Merger of registered non-profit organisation in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 355 | Interpretation | FININ2MIN_SUMMARY | Chapter page |
| 356 | Appealable orders before Joint Commissioner (Appeals) | FININ2MIN_SUMMARY | Chapter page |
| 357 | Appealable orders before Commissioner (Appeals) | FININ2MIN_SUMMARY | Chapter page |
| 358 | Form of appeal and limitation | FININ2MIN_SUMMARY | Chapter page |
| 359 | Procedure in appeal | FININ2MIN_SUMMARY | Chapter page |
| 360 | Powers of Joint Commissioner (Appeals) or Commissioner (Appeals) | FININ2MIN_SUMMARY | Chapter page |
| 361 | Appellate Tribunal | FININ2MIN_SUMMARY | Chapter page |
| 362 | Appeals to Appellate Tribunal | FININ2MIN_SUMMARY | Chapter page |
| 363 | Orders of Appellate Tribunal | FININ2MIN_SUMMARY | Chapter page |
| 364 | Procedure of Appellate Tribunal | FININ2MIN_SUMMARY | Chapter page |
| 365 | Appeal to High Court | FININ2MIN_SUMMARY | Chapter page |
| 366 | Case before High Court to be heard by not less than two Judges | FININ2MIN_SUMMARY | Chapter page |
| 367 | Appeal to Supreme Court | FININ2MIN_SUMMARY | Chapter page |
| 368 | Hearing before Supreme Court | FININ2MIN_SUMMARY | Chapter page |
| 369 | Tax to be paid irrespective of appeal, etc | FININ2MIN_SUMMARY | Chapter page |
| 370 | Execution for costs awarded by Supreme Court | FININ2MIN_SUMMARY | Chapter page |
| 371 | Amendment of assessment on appeal | FININ2MIN_SUMMARY | Chapter page |
| 372 | Exclusion of time taken for copy | FININ2MIN_SUMMARY | Chapter page |
| 373 | Filing of appeal by income-tax authority | FININ2MIN_SUMMARY | Chapter page |
| 374 | Interpretation of “High Court” | FININ2MIN_SUMMARY | Chapter page |
| 375 | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court | FININ2MIN_SUMMARY | Chapter page |
| 376 | Procedure where an identical question of law is pending before High Courts or Supreme Court | FININ2MIN_SUMMARY | Chapter page |
| 377 | Revision of orders prejudicial to revenue | FININ2MIN_SUMMARY | Chapter page |
| 378 | Revision of other orders | FININ2MIN_SUMMARY | Chapter page |
| 379 | Dispute Resolution Committee | FININ2MIN_SUMMARY | Chapter page |
| 380 | Interpretation | FININ2MIN_SUMMARY | Chapter page |
| 381 | Board for Advance Rulings | FININ2MIN_SUMMARY | Chapter page |
| 382 | Vacancies, etc., not to invalidate proceedings | FININ2MIN_SUMMARY | Chapter page |
| 383 | Application for advance ruling | FININ2MIN_SUMMARY | Chapter page |
| 384 | Procedure on receipt of application | FININ2MIN_SUMMARY | Chapter page |
| 385 | Appellate authority not to proceed in certain cases | FININ2MIN_SUMMARY | Chapter page |
| 386 | Advance ruling to be void in certain circumstances | FININ2MIN_SUMMARY | Chapter page |
| 387 | Powers of the Board for Advance Rulings | FININ2MIN_SUMMARY | Chapter page |
| 388 | Procedure of Board for Advance Rulings | FININ2MIN_SUMMARY | Chapter page |
| 389 | Appeal | FININ2MIN_SUMMARY | Chapter page |
| 390 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 391 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 392 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 393 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 394 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 395 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 396 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 397 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 398 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 399 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 400 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 401 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 402 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 403 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 404 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 405 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 406 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 407 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 408 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 409 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 410 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 411 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 412 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 413 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 414 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 415 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 416 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 417 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 418 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 419 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 420 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 421 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 422 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 423 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 424 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 425 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 426 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 427 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 428 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 429 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 430 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 431 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 432 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 433 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 434 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 435 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 436 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 437 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 438 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 439 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 440 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 441 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 442 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 443 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 444 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 445 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 446 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 447 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 448 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 449 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 450 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 451 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 452 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 453 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 454 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 455 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 456 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 457 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 458 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 459 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 460 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 461 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 462 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 463 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 464 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 465 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 466 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 467 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 468 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 469 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 470 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 471 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 472 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 473 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 474 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 475 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 476 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 477 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 478 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 479 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 480 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 481 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 482 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 483 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 484 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 485 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 486 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 487 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 488 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 489 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 490 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 491 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 492 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 493 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
| 494 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
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| 497 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
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| 499 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |
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| 536 | Provision mapped in chapter corpus - inspect canonical chapter page | SOURCE_GATED_INDEX_RECORD | Source-gated |