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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.

537Provision records
23Chapter guides
537Official titles indexed
Source and status control

Primary authority: Official legal repository

Currentness control: Use the content-status field before quoting a provision.

SectionTitleContent statusCanonical chapterPrescribed Forms (Rules 2026)
1Short title, extent and commencement.Official titleChapter I guide—
2Definitions.Official titleChapter I guideForm 2
3Definition of "tax year"Official titleChapter I guide—
4Charge of Income-taxOfficial titleChapter II guide—
5Scope of total incomeOfficial titleChapter II guide—
6Residence in IndiaOfficial titleChapter II guide—
7Income deemed to be received and dividend deemed to be income in a tax yearOfficial titleChapter II guide—
8Income on receipt of capital asset or stock-in-trade by specified person from specified entityOfficial titleChapter II guide—
9Income deemed to accrue or arise in India.Official titleChapter II guideForm 4
10Apportionment of income between spouses governed by Portuguese Civil CodeOfficial titleChapter II guide—
11Incomes not included in total income.Official titleChapter III guide—
12Incomes not included in total income of political parties and electoral trustsOfficial titleChapter III guide—
13Heads of incomeOfficial titleChapter IV guide—
14Income not forming part of total income and expenditure in relation to such incomeOfficial titleChapter IV guide—
15SalariesOfficial titleChapter IV guide—
16Income from salaryOfficial titleChapter IV guide—
17PerquisiteOfficial titleChapter IV guide—
18Profits in lieu of salaryOfficial titleChapter IV guide—
19Deductions from salariesOfficial titleChapter IV guide—
20Income from house propertyOfficial titleChapter IV guide—
21Determination of annual valueOfficial titleChapter IV guide—
22Deductions from income from house propertyOfficial titleChapter IV guide—
23Arrears of rent and unrealised rent received subsequentlyOfficial titleChapter IV guide—
24Property owned by co-ownersOfficial titleChapter IV guide—
25InterpretationOfficial titleChapter IV guide—
26Income under head "Profits and gains of business or profession"Official titleChapter IV guide—
27Manner of computing profits and gains of business or professionOfficial titleChapter IV guide—
28Rent, rates, taxes, repairs and insuranceOfficial titleChapter IV guide—
29Deductions related to employee welfareOfficial titleChapter IV guide—
30Deduction on certain premiumOfficial titleChapter IV guide—
31Deduction for bad debt and provision for bad and doubtful debtOfficial titleChapter IV guide—
32Other deductionsOfficial titleChapter IV guide—
33Deduction for depreciationOfficial titleChapter IV guide—
34General conditions for allowable deductionsOfficial titleChapter IV guide—
35Amounts not deductible in certain circumstancesOfficial titleChapter IV guide—
36Expenses or payments not deductible in certain circumstancesOfficial titleChapter IV guide—
37Certain deductions allowed on actual payment basis onlyOfficial titleChapter IV guide—
38Certain sums deemed as profits and gains of business or professionOfficial titleChapter IV guide—
39Computation of actual costOfficial titleChapter IV guide—
40Special provision for computation of cost of acquisition of certain assetsOfficial titleChapter IV guide—
41Written down value of depreciable assetOfficial titleChapter IV guide—
42Capitalising impact of foreign exchange fluctuationOfficial titleChapter IV guide—
43Taxation of foreign exchange fluctuationOfficial titleChapter IV guide—
44Amortisation of certain preliminary expensesOfficial titleChapter IV guideForm 5 Form 6
45Expenditure on scientific researchOfficial titleChapter IV guideForm 7 Form 8 Form 9 Form 10 Form 13 Form 14 Form 15 Form 16 Form 17
46Capital expenditure of specified business.Official titleChapter IV guideForm 18 Form 19 Form 32
47Expenditure on agricultural extension project and skill development projectOfficial titleChapter IV guideForm 20 Form 21 Form 22 Form 23
48Tea development account, coffee development account and rubber development accountOfficial titleChapter IV guide—
49Site Restoration FundOfficial titleChapter IV guide—
50Special provision in case of trade, profession or similar associationOfficial titleChapter IV guide—
51Amortisation of expenditure for prospecting certain mineralsFull text and guideChapter IV guideForm 6
52Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etcFull text and guideChapter IV guide—
53Full value of consideration for transfer of assets other than capital assets in certain cases.Full text and guideChapter IV guide—
54Business of prospecting for mineral oilsFull text and guideChapter IV guide—
55Insurance businessFull text and guideChapter IV guide—
56Special provision in case of interest income of specified financial institutionsFull text and guideChapter IV guide—
57Revenue recognition for construction and service contractsFull text and guideChapter IV guide—
58Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residentsFull text and guideChapter IV guide—
59Computation of royalty and fee for technical services in hands of non-residentsFull text and guideChapter IV guideForm 24
60Deduction of head office expenditure in case of non-residentsFull text and guideChapter IV guide—
61Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residentsFull text and guideChapter IV guide—
62Maintenance of books of accountFull text and guideChapter IV guide—
63Tax auditFull text and guideChapter IV guideForm 26
64Special provision for computing deductions in case of business reorganisation of co-operative banks.Full text and guideChapter IV guide—
65Interpretation for purposes of section 64.Full text and guideChapter IV guide—
66InterpretationFull text and guideChapter IV guide—
67Capital gainsFull text and guideChapter IV guide—
68Capital gains on distribution of assets by companies in liquidationFull text and guideChapter IV guide—
69Capital gains on purchase by company of its own shares or other specified securitiesFull text and guideChapter IV guide—
70Transactions not regarded as transferFull text and guideChapter IV guide—
71Withdrawal of exemption in certain casesFull text and guideChapter IV guide—
72Mode of computation of capital gainsFull text and guideChapter IV guide—
73Cost with reference to certain modes of acquisition.Full text and guideChapter IV guide—
74Special provision for computation of capital gains in case of depreciable assetsFull text and guideChapter IV guide—
75Special provision for cost of acquisition in case of depreciable assetFull text and guideChapter IV guide—
76Special provision for computation of capital gains in case of Market Linked DebentureFull text and guideChapter IV guide—
77Special provision for computation of capital gains in case of slump saleFull text and guideChapter IV guideForm 28
78Special provision for full value of consideration in certain casesFull text and guideChapter IV guide—
79Special provision for full value of consideration for transfer of share other than quoted shareFull text and guideChapter IV guide—
80Fair market value deemed to be full value of consideration in certain casesFull text and guideChapter IV guide—
81Advance money receivedFull text and guideChapter IV guide—
82Profit on sale of property used for residenceFull text and guideChapter IV guide—
83Capital gains on transfer of land used for agricultural purposes not to be charged in certain casesFull text and guideChapter IV guide—
84Capital gains on compulsory acquisition of lands and buildings not to be charged in certain casesFull text and guideChapter IV guide—
85Capital gains not to be charged on investment in certain bondsFull text and guideChapter IV guide—
86Capital gains on transfer of certain capital assets not to be charged in case of investment in residential houseFull text and guideChapter IV guide—
87Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban areaFull text and guideChapter IV guide—
88Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic ZoneFull text and guideChapter IV guide—
89Extension of time for acquiring new asset or depositing or investing amount of capital gainsFull text and guideChapter IV guide—
90Meaning of "adjusted", "cost of improvement" and "cost of acquisition"Full text and guideChapter IV guide—
91Reference to Valuation OfficerFull text and guideChapter IV guide—
92Income from other sourcesFull text and guideChapter IV guide—
93DeductionsFull text and guideChapter IV guide—
94Amounts not deductibleFull text and guideChapter IV guide—
95Profits chargeable to taxFull text and guideChapter IV guide—
96Transfer of income without transfer of assetsFull text and guideChapter V guide—
97Chargeability of income in transfer of assetsFull text and guideChapter V guide—
98"Transfer" and "revocable transfer" definedFull text and guideChapter V guide—
99Income of individual to include income of spouse, minor child, etc.Full text and guideChapter V guide—
100Liability of person in respect of income included in income of another personFull text and guideChapter V guide—
101Total incomeFull text and guideChapter VI guide—
102Unexplained creditsFull text and guideChapter VI guide—
103Unexplained investmentFull text and guideChapter VI guide—
104Unexplained assetFull text and guideChapter VI guide—
105Unexplained expenditure.Full text and guideChapter VI guide—
106Amount borrowed or repaid through negotiable instrument, hundi, etcFull text and guideChapter VI guide—
107Charge of taxFull text and guideChapter VI guide—
108Set off of losses under same head of incomeFull text and guideChapter VII guide—
109Set off of losses under any other head of incomeFull text and guideChapter VII guide—
110Carry forward and set off of loss from house propertyFull text and guideChapter VII guide—
111Carry forward and set off of loss from Capital gainsFull text and guideChapter VII guide—
112Carry forward and set off of business lossFull text and guideChapter VII guide—
113Set off and carry forward of losses computed in respect of speculation businessFull text and guideChapter VII guide—
114Set off and carry forward of losses computed in respect of specified businessFull text and guideChapter VII guide—
115Set off and carry forward of losses from specified activityFull text and guideChapter VII guide—
116Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etcFull text and guideChapter VII guide—
117Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain casesFull text and guideChapter VII guide—
118Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banksFull text and guideChapter VII guide—
119Carry forward and set off of losses not permissible in certain cases.Full text and guideChapter VII guide—
120No set off of losses against undisclosed income consequent to search, requisition and surveyFull text and guideChapter VII guide—
121Submission of return for lossesFull text and guideChapter VII guide—
122Deductions to be made in computing total incomeFull text and guideChapter VIII guide—
123Deduction for life insurance premia, deferred annuity, contributions to provident fund, etcFull text and guideChapter VIII guide—
124Deduction in respect of employer and assessee contribution to pension scheme of Central GovernmentFull text and guideChapter VIII guide—
125Deduction in respect of contribution to Agnipath SchemeFull text and guideChapter VIII guide—
126Deduction in respect of health insurance premiaFull text and guideChapter VIII guide—
127Deduction in respect of maintenance including medical treatment of a dependant who is a person with disabilityFull text and guideChapter VIII guideForm 30
128Deduction in respect of medical treatment, etcFull text and guideChapter VIII guide—
129Deduction in respect of interest on loan taken for higher educationFull text and guideChapter VIII guide—
130Deduction in respect of interest on loan taken for residential house propertyFull text and guideChapter VIII guide—
131Deduction in respect of interest on loan taken for certain house propertyFull text and guideChapter VIII guide—
132Deduction in respect of purchase of electric vehicleFull text and guideChapter VIII guide—
133Deduction in respect of donations to certain funds, charitable institutions, etcFull text and guideChapter VIII guide—
134Deductions in respect of rents paidFull text and guideChapter VIII guideForm 31
135Deduction in respect of certain donations for scientific research or rural developmentFull text and guideChapter VIII guide—
136Deduction in respect of contributions given by companies to political partiesFull text and guideChapter VIII guide—
137Deduction in respect of contributions given by any person to political partiesFull text and guideChapter VIII guide—
138Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etcFull text and guideChapter VIII guideForm 32
139Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic ZoneFull text and guideChapter VIII guideForm 32
140Special provision in respect of specified businessFull text and guideChapter VIII guideForm 32
141Deduction in respect of profits and gains from certain industrial undertakingsFull text and guideChapter VIII guideForm 32
142Deductions in respect of profits and gains from housing projectsFull text and guideChapter VIII guideForm 32
143Special provisions in respect of certain undertakings in North-Eastern StatesFull text and guideChapter VIII guideForm 32
144Special provisions in respect of newly established Units in Special Economic ZonesFull text and guideChapter VIII guideForm 32 Form 33
145Deduction for businesses engaged in collecting and processing of bio-degradable wasteFull text and guideChapter VIII guide—
146Deduction in respect of additional employee cost.Full text and guideChapter VIII guideForm 34
147Deductions for income of Offshore Banking Units and Units of International Financial Services CentreFull text and guideChapter VIII guideForm 35 Form 148
148Deduction in respect of certain inter-corporate dividendsFull text and guideChapter VIII guide—
149Deduction in respect of income of co-operative societiesFull text and guideChapter VIII guide—
150Interpretation for purposes of section 149Official titleChapter VIII guide—
151Deduction in respect of royalty income, etc , of authors of certain books other than text-booksFull text and guideChapter VIII guideForm 36
152Deduction in respect of royalty on patentsFull text and guideChapter VIII guideForm 37
153Deduction for interest on deposits.Full text and guideChapter VIII guide—
154Deduction in case of a person with disabilityFull text and guideChapter VIII guideForm 30
155Rebate to be allowed in computing income-taxFull text and guideChapter IX guide—
156Rebate of income-tax in case of certain individualsFull text and guideChapter IX guide—
157Relief when salary, etc , is paid in arrears or in advanceFull text and guideChapter IX guideForm 39
158Relief from taxation in income from retirement benefit account maintained in a notified countryFull text and guideChapter IX guideForm 40
159Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation reliefFull text and guideChapter IX guideForm 41 Form 42 Form 43
160Countries with which no agreement existsFull text and guideChapter IX guide—
161Computation of income from international transaction and specified domestic transaction having regard to arm's length priceFull text and guideChapter X guide—
162Meaning of associated enterprise.Full text and guideChapter X guide—
163Meaning of international transactionFull text and guideChapter X guide—
164Meaning of specified domestic transactionFull text and guideChapter X guide—
165Determination of arm's length priceFull text and guideChapter X guide—
166Reference to Transfer Pricing OfficerFull text and guideChapter X guideForm 46 Form 47
167Power of Board to make safe harbour rulesFull text and guideChapter X guide—
168Advance pricing agreementFull text and guideChapter X guide—
169Effect to advance pricing agreementFull text and guideChapter X guide—
170Secondary adjustment in certain casesFull text and guideChapter X guide—
171Maintenance, keeping and furnishing of information and document by certain personsFull text and guideChapter X guideForm 56 Form 57
172Report from an accountant to be furnished by persons entering into international transaction or specified domestic transactionFull text and guideChapter X guideForm 48
173Definitions of certain terms relevant to determination of arm's length price, etc.Full text and guideChapter X guide—
174Avoidance of income-tax by transactions resulting in transfer of income to non-residentsFull text and guideChapter X guide—
175Avoidance of tax by certain transactions in securitiesFull text and guideChapter X guide—
176Special measures in respect of transactions with persons located in notified jurisdictional areaFull text and guideChapter X guide—
177Limitation on interest deduction in certain casesFull text and guideChapter X guide—
178Applicability of General Anti-Avoidance RuleFull text and guideChapter XI guide—
179Impermissible avoidance arrangementFull text and guideChapter XI guide—
180Arrangement to lack commercial substanceFull text and guideChapter XI guide—
181Consequences of impermissible avoidance arrangementFull text and guideChapter XI guide—
182Treatment of connected person and accommodating partyFull text and guideChapter XI guide—
183Application of this ChapterFull text and guideChapter XI guide—
184InterpretationFull text and guideChapter XI guide—
185Mode of taking or accepting certain loans, deposits and specified sumFull text and guideChapter XII guide—
186Mode of undertaking transactionsFull text and guideChapter XII guide—
187Acceptance of payment through prescribed electronic modesFull text and guideChapter XII guide—
188Mode of repayment of certain loans or deposits or specified advances.Full text and guideChapter XII guide—
189InterpretationFull text and guideChapter XII guide—
190Determination of tax where total income includes income on which no tax is payableFull text and guideChapter XIII guide—
191Tax on accumulated balance of recognised provident fundFull text and guideChapter XIII guide—
192Tax in case of block assessment of search casesFull text and guideChapter XIII guide—
193Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transferFull text and guideChapter XIII guide—
194Tax on certain incomesFull text and guideChapter XIII guide—
195Tax on income referred to in sections 102 to 106Full text and guideChapter XIII guide—
196Tax on short-term capital gains in certain casesFull text and guideChapter XIII guide—
197Tax on long-term capital gainsFull text and guideChapter XIII guide—
198Tax on long-term capital gains in certain casesFull text and guideChapter XIII guide—
199Tax on income of certain manufacturing domestic companiesFull text and guideChapter XIII guide—
200Tax on income of certain domestic companiesFull text and guideChapter XIII guide—
201Tax on income of new manufacturing domestic companiesFull text and guideChapter XIII guide—
202New tax regime for individuals, Hindu undivided family and othersFull text and guideChapter XIII guide—
203Tax on income of certain resident co-operative societiesFull text and guideChapter XIII guide—
204Tax on income of certain new manufacturing co-operative societiesFull text and guideChapter XIII guide—
205Conditions for tax on income of certain companies and co-operative societies.Full text and guideChapter XIII guide—
206Special provision for minimum alternate tax and alternate minimum tax.Full text and guideChapter XIII guideForm 53 Form 66 Form 67
207Tax on dividends, royalty and fees for technical service in case of foreign companiesFull text and guideChapter XIII guide—
208Tax on income from units purchased in foreign currency or capital gains arising from their transferFull text and guideChapter XIII guide—
209Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.Full text and guideChapter XIII guide—
210Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transferFull text and guideChapter XIII guideForm 69
211Tax on non-resident sportsmen or sports associationsFull text and guideChapter XIII guide—
212InterpretationFull text and guideChapter XIII guide—
213Special provision for computation of total income of non-residentsFull text and guideChapter XIII guide—
214Tax on investment income and long-term capital gains.Full text and guideChapter XIII guide—
215Capital gains on transfer of foreign exchange assets not to be charged in certain casesFull text and guideChapter XIII guide—
216Return of income not to be furnished in certain casesFull text and guideChapter XIII guide—
217Application of benefits under sections 212 to 216Full text and guideChapter XIII guide—
218Tax on business income of Offshore Banking Units or International Financial Services Centre unitFull text and guideChapter XIII guide—
219Conversion of an Indian branch of foreign company into subsidiary Indian companyFull text and guideChapter XIII guide—
220Foreign company said to be resident in IndiaFull text and guideChapter XIII guide—
221Tax on income from securitisation trustsFull text and guideChapter XIII guideForm 72 Form 73
222Tax on income in case of venture capital undertakingsFull text and guideChapter XIII guideForm 74 Form 75
223Tax on income of unit holder and business trustFull text and guideChapter XIII guideForm 76 Form 77
224Tax on income of investment fund and its unit holders.Full text and guideChapter XIII guideForm 78 Form 79
225Income from business of operating qualifying shipsFull text and guideChapter XIII guide—
226Tonnage tax schemeFull text and guideChapter XIII guide—
227Computation of tonnage incomeFull text and guideChapter XIII guide—
228Relevant shipping income and exclusion from book profitFull text and guideChapter XIII guide—
229Depreciation and gains relating to tonnage tax assets.Full text and guideChapter XIII guide—
230Exclusion of deduction, loss, set off, etcFull text and guideChapter XIII guide—
231Method of opting of tonnage tax scheme and validityFull text and guideChapter XIII guideForm 80
232Certain conditions for applicability of tonnage tax schemeFull text and guideChapter XIII guideForm 81
233Amalgamation and demergerFull text and guideChapter XIII guide—
234Avoidance of tax and exclusion from tonnage tax schemeFull text and guideChapter XIII guide—
235Interpretation.Full text and guideChapter XIII guide—
236Income-tax authoritiesFull text and guideChapter XIV guide—
237Appointment of income-tax authoritiesFull text and guideChapter XIV guide—
238Control of income-tax authoritiesFull text and guideChapter XIV guide—
239Instructions to subordinate authorities.Full text and guideChapter XIV guide—
240Taxpayer's CharterFull text and guideChapter XIV guide—
241Jurisdiction of income-tax authoritiesFull text and guideChapter XIV guide—
242Jurisdiction of Assessing OfficersFull text and guideChapter XIV guide—
243Power to transfer casesFull text and guideChapter XIV guide—
244Change of incumbent of an officeFull text and guideChapter XIV guide—
245Faceless jurisdiction of income-tax authoritiesFull text and guideChapter XIV guide—
246Power regarding discovery, production of evidence, etcFull text and guideChapter XIV guide—
247Search and seizureFull text and guideChapter XIV guideForm 82 Form 83 Form 84 Form 85
248Powers to requisitionFull text and guideChapter XIV guideForm 86
249Reasons not to be disclosedFull text and guideChapter XIV guide—
250Application of seized or requisitioned assets.Full text and guideChapter XIV guide—
251Copying, extraction, retention and release of books of account and documents seized or requisitioned.Official titleChapter XIV guide—
252Power to call for informationOfficial titleChapter XIV guide—
253Powers of surveyOfficial titleChapter XIV guide—
254Power to collect certain informationOfficial titleChapter XIV guideForm 87
255Power to inspect registers of companiesOfficial titleChapter XIV guide—
256Power of certain income-tax authoritiesOfficial titleChapter XIV guide—
257Proceedings before income-tax authorities to be judicial proceedingsOfficial titleChapter XIV guide—
258Disclosure of information relating to assesseesOfficial titleChapter XIV guideForm 88 Form 89 Form 90 Form 91
259Power to call for information by prescribed income-tax authorityOfficial titleChapter XIV guide—
260Faceless collection of informationOfficial titleChapter XIV guide—
261Interpretation.Official titleChapter XIV guide—
262Permanent Account NumberOfficial titleChapter XV guide—
263Return of income.Official titleChapter XV guide—
264Scheme for submission of returns through tax return preparersOfficial titleChapter XV guide—
265Return by whom to be verifiedOfficial titleChapter XV guide—
266Self-assessmentOfficial titleChapter XV guide—
267Tax on updated returnOfficial titleChapter XV guide—
268Inquiry before assessmentOfficial titleChapter XVI guideForm 100 Form 101
269Estimation of value of assets by Valuation OfficerOfficial titleChapter XVI guide—
270AssessmentOfficial titleChapter XVI guide—
271Best judgment assessmentOfficial titleChapter XVI guide—
272Power of Joint Commissioner to issue directions in certain casesOfficial titleChapter XVI guide—
273Faceless AssessmentOfficial titleChapter XVI guide—
274Reference to Principal Commissioner or Commissioner in certain casesOfficial titleChapter XVI guideForm 62 Form 63 Form 64
275Reference to Dispute Resolution PanelOfficial titleChapter XVI guide—
276Method of accountingOfficial titleChapter XVI guide—
277Method of accounting in certain casesOfficial titleChapter XVI guide—
278Taxability of certain incomeOfficial titleChapter XVI guide—
279Income escaping assessmentOfficial titleChapter XVI guide—
280Issue of notice where income has escaped assessmentOfficial titleChapter XVI guide—
281Procedure before issuance of notice under section 280Official titleChapter XVI guide—
282Time limit for notice under sections 280 and 281Official titleChapter XVI guide—
283Provision for cases where assessment is in pursuance of an order on appeal, etcOfficial titleChapter XVI guide—
284Sanction for issue of noticeOfficial titleChapter XVI guide—
285Other provisionOfficial titleChapter XVI guide—
286Time limit for completion of assessment, reassessment and recomputationOfficial titleChapter XVI guide—
287Rectification of mistakeOfficial titleChapter XVI guide—
288Other amendmentsOfficial titleChapter XVI guideForm 102
289Notice of demandOfficial titleChapter XVI guideForm 103 Form 151
290Modification and revision of notice in certain casesOfficial titleChapter XVI guide—
291Intimation of lossOfficial titleChapter XVI guide—
292Assessment of total undisclosed income as a result of searchOfficial titleChapter XVI guide—
293Computation of total undisclosed income of block periodOfficial titleChapter XVI guide—
294Procedure for block assessmentOfficial titleChapter XVI guide—
295Undisclosed income of any other personOfficial titleChapter XVI guide—
296Time-limit for completion of block assessment.Official titleChapter XVI guide—
297Certain interests and penalties not to be levied or imposedOfficial titleChapter XVI guide—
298Levy of interest and penalty in certain in casesOfficial titleChapter XVI guide—
299Authority competent to make assessment of block periodOfficial titleChapter XVI guide—
300Application of other provisions of ActOfficial titleChapter XVI guide—
301InterpretationOfficial titleChapter XVI guide—
302Legal representativeOfficial titleChapter XVII guide—
303Representative assesseeOfficial titleChapter XVII guide—
304Liability of representative assessee.Official titleChapter XVII guide—
305Right of representative assessee to recover tax paidOfficial titleChapter XVII guide—
306Who may be regarded as agentOfficial titleChapter XVII guide—
307Charge of tax where share of beneficiaries unknownOfficial titleChapter XVII guide—
308Charge of tax in case of oral trustOfficial titleChapter XVII guide—
309Method of computing a member's share in income of association of persons or body of individualsOfficial titleChapter XVII guide—
310Share of member of association of persons or body of individuals in income of association or bodyOfficial titleChapter XVII guide—
311Charge of tax where shares of members in association of persons or body of individuals unknown, etcOfficial titleChapter XVII guide—
312ExecutorOfficial titleChapter XVII guide—
313Succession to business or profession otherwise than on deathOfficial titleChapter XVII guide—
314Effect of order of tribunal or court in respect of business reorganisationOfficial titleChapter XVII guide—
315Assessment after partition of Hindu undivided familyOfficial titleChapter XVII guide—
316Shipping business of non-residentsOfficial titleChapter XVII guide—
317Assessment of persons leaving IndiaOfficial titleChapter XVII guide—
318Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.Official titleChapter XVII guide—
319Assessment of persons likely to transfer property to avoid taxOfficial titleChapter XVII guide—
320Discontinued businessOfficial titleChapter XVII guide—
321Association dissolved or business discontinuedOfficial titleChapter XVII guide—
322Company in liquidationOfficial titleChapter XVII guide—
323Liability of directors of private companyOfficial titleChapter XVII guide—
324Charge of tax in case of a firmOfficial titleChapter XVII guide—
325Assessment as a firmOfficial titleChapter XVII guide—
326Assessment when section 325 not complied withOfficial titleChapter XVII guide—
327Change in constitution of a firmOfficial titleChapter XVII guide—
328Succession of one firm by another firmOfficial titleChapter XVII guide—
329Joint and several liability of partners for tax payable by firmOfficial titleChapter XVII guide—
330Firm dissolved or business discontinuedOfficial titleChapter XVII guide—
331Liability of partners of limited liability partnership in liquidationOfficial titleChapter XVII guide—
332Application for registrationOfficial titleChapter XVII guideForm 105 Form 107
333Switching over of regimesOfficial titleChapter XVII guide—
334Tax on income of registered non-profit organisationOfficial titleChapter XVII guide—
335Regular incomeOfficial titleChapter XVII guide—
336Taxable regular incomeOfficial titleChapter XVII guide—
337Specified incomeOfficial titleChapter XVII guide—
338Income not to be included in regular incomeOfficial titleChapter XVII guide—
339Corpus donationOfficial titleChapter XVII guide—
340Deemed corpus donationOfficial titleChapter XVII guide—
341Application of incomeOfficial titleChapter XVII guideForm 108
342Accumulated income.Official titleChapter XVII guideForm 109 Form 110 Form 111
343Deemed accumulated incomeOfficial titleChapter XVII guide—
344Business undertaking held as propertyOfficial titleChapter XVII guide—
345Restriction on commercial activities by a registered non-profit organisationOfficial titleChapter XVII guide—
346Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utilityOfficial titleChapter XVII guide—
347Books of accountOfficial titleChapter XVII guide—
348AuditOfficial titleChapter XVII guideForm 112
349Return of incomeOfficial titleChapter XVII guide—
350Permitted modes of investmentOfficial titleChapter XVII guide—
351Specified violationOfficial titleChapter XVII guide—
352Tax on accreted income.Official titleChapter XVII guide—
353Other violations.Official titleChapter XVII guide—
354Application for approval for purpose of section 133(1)(b)(ii)Official titleChapter XVII guideForm 105 Form 107 Form 113 Form 114
354AMerger of registered non-profit organisation in certain casesOfficial titleChapter XVII guide—
355Interpretation.Official titleChapter XVII guide—
356Appealable orders before Joint Commissioner (Appeals)Official titleChapter XVIII guide—
357Appealable orders before Commissioner (Appeals)Official titleChapter XVIII guide—
358Form of appeal and limitationOfficial titleChapter XVIII guide—
359Procedure in appealOfficial titleChapter XVIII guide—
360Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)Official titleChapter XVIII guide—
361Appellate TribunalOfficial titleChapter XVIII guide—
362Appeals to Appellate Tribunal.Official titleChapter XVIII guide—
363Orders of Appellate TribunalOfficial titleChapter XVIII guide—
364Procedure of Appellate TribunalOfficial titleChapter XVIII guide—
365Appeal to High CourtOfficial titleChapter XVIII guide—
366Case before High Court to be heard by not less than two JudgesOfficial titleChapter XVIII guide—
367Appeal to Supreme CourtOfficial titleChapter XVIII guide—
368Hearing before Supreme CourtOfficial titleChapter XVIII guide—
369Tax to be paid irrespective of appeal, etcOfficial titleChapter XVIII guide—
370Execution for costs awarded by Supreme CourtOfficial titleChapter XVIII guide—
371Amendment of assessment on appealOfficial titleChapter XVIII guide—
372Exclusion of time taken for copyOfficial titleChapter XVIII guide—
373Filing of appeal by income-tax authorityOfficial titleChapter XVIII guide—
374Interpretation of "High Court"Official titleChapter XVIII guide—
375Procedure when assessee claims identical question of law is pending before High Court or Supreme CourtOfficial titleChapter XVIII guideForm 117
376Procedure where an identical question of law is pending before High Courts or Supreme Court.Official titleChapter XVIII guide—
377Revision of orders prejudicial to revenueOfficial titleChapter XVIII guide—
378Revision of other ordersOfficial titleChapter XVIII guide—
379Dispute Resolution CommitteeOfficial titleChapter XVIII guideForm 119
380InterpretationOfficial titleChapter XVIII guide—
381Board for Advance RulingsOfficial titleChapter XVIII guide—
382Vacancies, etc , not to invalidate proceedingsOfficial titleChapter XVIII guide—
383Application for advance rulingOfficial titleChapter XVIII guideForm 120
384Procedure on receipt of application.Official titleChapter XVIII guide—
385Appellate authority not to proceed in certain casesOfficial titleChapter XVIII guide—
386Advance ruling to be void in certain circumstancesOfficial titleChapter XVIII guide—
387Powers of the Board for Advance RulingsOfficial titleChapter XVIII guide—
388Procedure of Board for Advance RulingsOfficial titleChapter XVIII guide—
389AppealOfficial titleChapter XVIII guide—
390Deduction or collection at source and advance paymentOfficial titleChapter XIX guide—
391Direct paymentOfficial titleChapter XIX guide—
392Salary and accumulated balance due to an employeeOfficial titleChapter XIX guideForm 122 Form 124
393Tax to be deducted at source.Official titleChapter XIX guideForm 121 Form 125 Form 141
394Collection of tax at sourceOfficial titleChapter XIX guideForm 127
395CertificatesOfficial titleChapter XIX guideForm 126 Form 128 Form 129 Form 130 Form 131 Form 132 Form 133
396Tax deducted is income receivedOfficial titleChapter XIX guide—
397Compliance and reporting.Official titleChapter XIX guideForm 134 Form 135 Form 138 Form 140 Form 143
398Consequences of failure to deduct or pay or, collect or payOfficial titleChapter XIX guideForm 149 Form 150
399Processing.Official titleChapter XIX guide—
400Power of Central Government to relax provisions of this Chapter.Official titleChapter XIX guideForm 129
401Bar against direct demand on assesseeOfficial titleChapter XIX guide—
402InterpretationOfficial titleChapter XIX guide—
403Liability for payment of advance taxOfficial titleChapter XIX guide—
404Conditions of liability to pay advance taxOfficial titleChapter XIX guide—
405Computation of advance taxOfficial titleChapter XIX guide—
406Payment of advance tax by assessee on his own accordOfficial titleChapter XIX guide—
407Payment of advance tax by assessee in pursuance of order of Assessing OfficerOfficial titleChapter XIX guideForm 151
408Instalments of advance tax and due datesOfficial titleChapter XIX guide—
409When assessee is deemed to be in defaultOfficial titleChapter XIX guide—
410Credit for advance taxOfficial titleChapter XIX guide—
411When tax payable and when assessee deemed in default.Official titleChapter XIX guide—
412Penalty payable when tax in defaultOfficial titleChapter XIX guide—
413Certificate by Tax Recovery Officer and validity thereofOfficial titleChapter XIX guideForm 153
414Tax Recovery Officer by whom recovery is to be effectedOfficial titleChapter XIX guideForm 153
415Stay of proceedings in pursuance of certificate and amendment or cancellation thereofOfficial titleChapter XIX guide—
416Other modes of recoveryOfficial titleChapter XIX guide—
417Recovery through State GovernmentOfficial titleChapter XIX guide—
418Recovery of tax in pursuance of agreements with foreign countriesOfficial titleChapter XIX guide—
419Recovery of penalties, fine, interest and other sumsOfficial titleChapter XIX guide—
420Tax clearance certificateOfficial titleChapter XIX guideForm 154 Form 155 Form 156 Form 157 Form 158 Form 159
421Recovery by suit or under other law not affectedOfficial titleChapter XIX guide—
422Recovery of tax arrear in respect of non-resident from his assetsOfficial titleChapter XIX guide—
423Interest for defaults in furnishing return of incomeOfficial titleChapter XIX guide—
424Interest for defaults in payment of advance taxOfficial titleChapter XIX guide—
425Interest for deferment of advance taxOfficial titleChapter XIX guide—
426Interest on excess refundOfficial titleChapter XIX guide—
427Fee for default in furnishing statementsOfficial titleChapter XIX guide—
428Fee for default in furnishing return of income, audited accounts and reportsOfficial titleChapter XIX guide—
429Fee for default relating to statement or certificateOfficial titleChapter XIX guide—
430Fee for default relating to intimation of Aadhaar numberOfficial titleChapter XIX guide—
431RefundsOfficial titleChapter XX guide—
432Person entitled to claim refund in certain special casesOfficial titleChapter XX guide—
433Form of claim for refund and limitationOfficial titleChapter XX guide—
434Refund for denying liability to deduct tax in certain casesOfficial titleChapter XX guideForm 160
435Refund on appeal, etcOfficial titleChapter XX guide—
436Correctness of assessment not to be questionedOfficial titleChapter XX guide—
437Interest on refundsOfficial titleChapter XX guide—
438Set off and withholding of refunds in certain casesOfficial titleChapter XX guide—
439Penalty for under-reporting and misreporting of incomeOfficial titleChapter XXI guide—
440Immunity from imposition of penalty, etcOfficial titleChapter XXI guideForm 161
441Failure to keep, maintain or retain books of account, documents, etcOfficial titleChapter XXI guide—
442Penalty for failure to keep and maintain information and document, etc , in respect of certain transactionsOfficial titleChapter XXI guide—
443Penalty in respect of certain incomeOfficial titleChapter XXI guide—
444Penalty for false entry, etc , in books of accountOfficial titleChapter XXI guide—
445Benefits to related personsOfficial titleChapter XXI guide—
446Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-assetOfficial titleChapter XXI guide—
447Penalty for failure to furnish report under section 172Official titleChapter XXI guide—
448Penalty for failure to deduct tax at source.Official titleChapter XXI guide—
449Penalty for failure to collect tax at sourceOfficial titleChapter XXI guide—
450Penalty for failure to comply with provisions of section 185Official titleChapter XXI guide—
451Penalty for failure to comply with provisions of section 186Official titleChapter XXI guide—
452Penalty for failure to comply with provisions of section 187Official titleChapter XXI guide—
453Penalty for failure to comply with provisions of section 188Official titleChapter XXI guide—
454Penalty for failure to furnish statement of financial transaction or reportable accountOfficial titleChapter XXI guide—
455Penalty for furnishing inaccurate statement of financial transaction or reportable account.Official titleChapter XXI guide—
456Penalty for failure to furnish statement or information or document by an eligible investment fundOfficial titleChapter XXI guide—
457Penalty for failure to furnish information or document under section 171Official titleChapter XXI guide—
458Penalty for failure to furnish information or document under section 506Official titleChapter XXI guide—
459Penalty for failure to furnish report or for furnishing inaccurate report under section 511Official titleChapter XXI guide—
460Penalty for failure to submit statement under section 505Official titleChapter XXI guide—
461Penalty for failure to furnish statements, etcOfficial titleChapter XXI guide—
462Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)Official titleChapter XXI guide—
463Penalty for furnishing incorrect information in reports or certificatesOfficial titleChapter XXI guide—
464Penalty for failure to furnish statements, etcOfficial titleChapter XXI guide—
465Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etcOfficial titleChapter XXI guide—
466Penalty for failure to comply with the provisions of section 254Official titleChapter XXI guide—
467Penalty for failure to comply with the provisions of section 262.Official titleChapter XXI guide—
468Penalty for failure to comply with the provisions of section 397.Official titleChapter XXI guide—
469Power to reduce or waive penalty, etc., in certain cases.Official titleChapter XXI guide—
470Penalty not to be imposed in certain casesOfficial titleChapter XXI guide—
471ProcedureOfficial titleChapter XXI guide—
472Bar of limitation for imposing penalties.Official titleChapter XXI guide—
473Contravention of order made under section 247Official titleChapter XXII guide—
474Failure to comply with section 247(1)(ii)Official titleChapter XXII guide—
475Removal, concealment, transfer or delivery of property to prevent tax recoveryOfficial titleChapter XXII guide—
476Failure to pay tax to credit of Central Government under Chapter XIX-BOfficial titleChapter XXII guide—
477Failure to pay tax collected at sourceOfficial titleChapter XXII guide—
478Wilful attempt to evade tax, etcOfficial titleChapter XXII guide—
479Failure to furnish returns of incomeOfficial titleChapter XXII guide—
480Failure to furnish return of income in search casesOfficial titleChapter XXII guide—
481Failure to produce accounts and documentsOfficial titleChapter XXII guide—
482False statement in verification, etcOfficial titleChapter XXII guide—
483Falsification of books of account or document, etcOfficial titleChapter XXII guide—
484Abetment of false return, etcOfficial titleChapter XXII guide—
485Punishment for second and subsequent offencesOfficial titleChapter XXII guide—
486Punishment not to be imposed in certain casesOfficial titleChapter XXII guide—
487Offences by companiesOfficial titleChapter XXII guide—
488Offences by Hindu undivided familyOfficial titleChapter XXII guide—
489Presumption as to assets, books of account, etc , in certain casesOfficial titleChapter XXII guide—
490Presumption as to culpable mental stateOfficial titleChapter XXII guide—
491Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or CommissionerOfficial titleChapter XXII guide—
492Certain offences to be non-cognizableOfficial titleChapter XXII guide—
493Proof of entries in records or documentsOfficial titleChapter XXII guide—
494Disclosure of particulars by public servantsOfficial titleChapter XXII guide—
495Special CourtsOfficial titleChapter XXII guide—
496Offences triable by Special CourtOfficial titleChapter XXII guide—
497Trial of offences as summons caseOfficial titleChapter XXII guide—
498Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special CourtOfficial titleChapter XXII guide—
499Certain transfers to be voidOfficial titleChapter XXIII guide—
500Provisional attachment to protect revenue in certain casesOfficial titleChapter XXIII guide—
501Service of notice, generallyOfficial titleChapter XXIII guide—
502Authentication of notices and other documentsOfficial titleChapter XXIII guide—
503Service of notice when family is disrupted or firm etc , is dissolvedOfficial titleChapter XXIII guide—
504Service of notice in case of discontinued businessOfficial titleChapter XXIII guide—
505Submission of statement by a non-resident having liaison officeOfficial titleChapter XXIII guideForm 162
506Furnishing of information or documents by an Indian concern in certain casesOfficial titleChapter XXIII guideForm 163
507Submission of statements by producers of cinematograph films or persons engaged in specified activityOfficial titleChapter XXIII guideForm 164
508Obligation to furnish statement of financial transaction or reportable accountOfficial titleChapter XXIII guideForm 165 Form 166
509Obligation to furnish information on transaction of crypto-assetOfficial titleChapter XXIII guideForm 167
510Annual information statementOfficial titleChapter XXIII guide—
511Furnishing of report in respect of international groupOfficial titleChapter XXIII guideForm 58 Form 59 Form 60
512Publication of information respecting assessees in certain casesOfficial titleChapter XXIII guide—
513Appearance by registered valuer in certain mattersOfficial titleChapter XXIII guide—
514Registration of valuersOfficial titleChapter XXIII guideForm 169 Form 170
515Appearance by authorised representativeOfficial titleChapter XXIII guideForm 171
516Rounding off of amount of total income, or amount payable or refundableOfficial titleChapter XXIII guide—
517Receipt to be givenOfficial titleChapter XXIII guide—
518IndemnityOfficial titleChapter XXIII guide—
519Power to tender immunity from prosecutionOfficial titleChapter XXIII guide—
520Cognizance of offencesOfficial titleChapter XXIII guide—
521Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply.Official titleChapter XXIII guide—
522Return of income, etc , not to be invalid on certain groundsOfficial titleChapter XXIII guide—
523Notice deemed to be valid in certain circumstancesOfficial titleChapter XXIII guide—
524Presumption as to assets, books of account, etcOfficial titleChapter XXIII guide—
525Authorisation and assessment in case of search or requisitionOfficial titleChapter XXIII guide—
526Bar of suits in civil courtsOfficial titleChapter XXIII guide—
527Power to make exemption, etc , in relation to participation in business of prospecting for, extraction, etc , of mineral oilsOfficial titleChapter XXIII guide—
528Power of Central Government or Board to condone delays in obtaining approvalOfficial titleChapter XXIII guide—
529Power to withdraw approvalOfficial titleChapter XXIII guide—
530Act to have effect pending legislative provision for charge of taxOfficial titleChapter XXIII guide—
531Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961Official titleChapter XXIII guide—
532Power to frame schemesOfficial titleChapter XXIII guide—
533Power to make rulesOfficial titleChapter XXIII guide—
534Laying before ParliamentOfficial titleChapter XXIII guide—
535Removal of difficultiesOfficial titleChapter XXIII guide—
536Repeal and savings.Official titleChapter XXIII guide—