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277277A
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ort title, extent and commencement
initions
evious year" defined
arge of income-tax
pe of total income
portionment of income between spouses governed by Portuguese Civil Code
sidence in India
ome deemed to be received
dend income
ome deemed to accrue or arise in India
omes not included in total income
ecial provision in respect of newly established undertakings in free trade zone, etc
ecial provisions in respect of newly established Units in Special Economic Zones
ecial provisions in respect of newly established hundred per cent export-oriented undertakings
ecial provisions in respect of export of certain articles or things
aning of computer programmes in certain cases
ecial provision in respect of certain industrial undertakings in North-Eastern Region
ome from property held for charitable or religious purposes
ome of trusts or institutions from contributions
nditions for applicability of sections 11 and 12
cedure for registration
ction 11 not to apply in certain cases
ecial provision relating to incomes of political parties
ads of income
enditure incurred in relation to income not includible in total income
aries
ductions from salaries
ary´, ³perquisite´ and ³profits in lieu of salary´ defined
MITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
MITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
MITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
MITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
ome from house property
nual value how determined
ductions from income from house property
ounts not deductible from income from house property
ecial provision for cases where unrealised rent allowed as deduction is realised subsequently
ealised rent received subsequently to be charged to income-tax
ecial provision for arrears of rent receivedperty owned by co-owners
wner of house property´, ³annual charge´, etc., defined
fits and gains of business or profession
ome from profits and gains of business or profession, how computed
nt, rates, taxes, repairs and insurance for buildings
pairs and insurance of machinery, plant and furniture
preciation
estment allowance
estment deposit account
velopment rebate
velopment allowance development account, coffee development account and rubber development account
Restoration Fund
serves for shipping business
habilitation allowance
nditions for depreciation allowance and development rebate
striction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
enditure on scientific research
enditure on acquisition of patent rights or copyrights
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ding, etc., partly used for business, etc., or not exclusively so used
ITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
ounts not deductible
enses or payments not deductible in certain circumstances
its chargeable to tax
cial provision for deductions in the case of business for prospecting, etc., for mineral oil
nitions of certain terms relevant to income from profits and gains of business or profession
cial provisions consequential to changes in rate of exchange of currency
ain deductions to be only on actual payment
cial provision for computation of cost of acquisition of certain assets
cial provision in case of income of public financial institutions, public companies, etc.
rance business
cial provision for deduction in the case of trade, professional or similar association
ntenance of accounts by certain persons carrying on profession or businesst of accounts of certain persons carrying on business or profession
ITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
cial provision for computing profits and gains of business of civil construction, etc.
cial provision for computing profits and gains of business of plying, hiring or leasing goods carriages
cial provisions for computing profits and gains of retail business
cial provision for computing profits and gains of shipping business in the case of non-residents
cial provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
cial provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
cial provision for computing profits and gains of foreign companies, engaged in the business of civil construction, etc., in certain turnkey power projects
uction of head office expenditure in the case of non-residents
cial provisions for computing income by way of royalties, etc., in the case of foreign companies
cial provision for computing income by way of royalties, etc., in case of non-residents
cial provision for computing deductions in the case of business reorganization of co-operative banks
ital gains
ital gains on distribution of assets by companies in liquidation
ital gains on purchase by company of its own shares or other specified securities
nsactions not regarded as transfer
drawal of exemption in certain cases
e of computation
t with reference to certain modes of acquisition
cial provision for computation of capital gains in case of depreciable assets
cial provision for cost of acquisition in case of depreciable asset
cial provision for computation of capital gains in case of slump sale
cial provision for full value of consideration in certain cases
ance money received
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]it on sale of property used for residence
ITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972]
ital gain on transfer of land used for agricultural purposes not to be charged in certain cases
ITTED BY THE FINANCE ACT, 1976, W.E.F. 1-4-1976]
ital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
ital gain on transfer of capital assets not to be charged in certain cases
ital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities
ital gain on transfer of long-term capital assets not to be charged in certain cases
ital gain not to be charged on investment in certain bonds
ital gain on transfer of certain listed securities or unit, not to be charged in certain cases
ital gain on transfer of certain capital assets not to be charged in case of investment in residential house
mption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
mption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
ension of time for acquiring new asset or depositing or investing amount of capital gainning of ³adjusted´, ³cost of improvement´ and ³cost of acquisition´
erence to Valuation Officer
me from other sources
uctions
ounts not deductible
its chargeable to tax
nsfer of income where there is no transfer of assets
ocable transfer of assets
nsfer irrevocable for a specified period
nsfer´ and ³revocable transfer´ defined
me of individual to include income of spouse, minor child, etc.
ility of person in respect of income included in the income of another person
al income
ITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
hod of computing a member¶s share in income of association of persons or body of individuals
h credits
l i d i t t
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off of loss from one source against income from another source under the same head of income
off of loss from one head against income from another
sitional provisions for set off of loss under the head ³Income from house property´
y forward and set off of loss from house property
y forward and set off of business losses
isions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
isions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in cert
isions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
ses in speculation business
ses under the head ³Capital gains´
ses from certain specified sources falling under the head "income from other sources"
ses of firms
ITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
ITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
y forward and set off of losses in case of change in constitution of firm or on successiony forward and set off of losses in the case of certain companies
mission of return for losses
uctions to be made in computing total income
ITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
uctions to be made with reference to the income included in the gross total income
uction not to be allowed unless return furnished
nitions
uction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
ITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993]
uction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
uction in respect of investment made under Equity Linked Savings Schemeuction in respect of contribution to certain pension funds
uction in respect of contribution to pension scheme of Central Government
t on deductions under sections 80C, 80CCC and 80CCD
uction in respect of medical insurance premia
uction in respect of maintenance including medical treatment of a dependent who is a person with disability
uction in respect of medical treatment, etc.
uction in respect of interest on loan taken for higher education
ITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
ITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981]
uction in respect of donations to certain funds, charitable institutions, etc.
uctions in respect of rents paid
uction in respect of certain donations for scientific research or rural development
uction in respect of contributions given by companies to political parties
uctions in respect of contributions given by any person to political parties
ITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]
uction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
uction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
uction in respect of profits and gains from projects outside India
uction in respect of profits and gains from housing projects in certain cases
uction in respect of profits retained for export business
uction in respect of earnings in convertible foreign exchange
uction in respect of profits from export of computer software, etc.
uction in respect of profits and gains from export or transfer of film software, etc.
uction in respect of profits and gains from industrial undertakings after a certain date, etc.
uctions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
uctions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
uction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
cial provisions in respect of certain undertakings or enterprises in certain special category Statesuction in respect of profits and gains from business of hotels and convention centres in specified area
cial provisions in respect of certain undertakings in North-Eastern States
ITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989]
ITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
uction in respect of profits and gains from business of collecting and processing of bio-degradable waste
uction in respect of employment of new workmen
ITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
ITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006]
uction in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
ITTED BY THE FINANCE ACT, 2003, W.E.F. 1-4-2004]
ITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984]
ITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
uction in respect of royalties, etc., from certain foreign enterprises
uction in respect of income of co-operative societies
uction in respect of profits and gains from the business of publication of booksITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
uction in respect of professional income of authors of text books in Indian languages
uction in respect of royalty income, etc., of authors of certain books other than text books
uction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
uction in respect of professional income from foreign sources in certain cases
uction in respect of remuneration received for services rendered outside India
uction in respect of royalty on Patents
ITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
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ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]
uction in case of a person with disability
ITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995]
ITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]
re of member of an association of persons or body of individuals in the income of the association or body
ITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
ate to be allowed in computing income-tax
tted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968]
ate on life insurance premia, contribution to provident fund, etc.
ITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1994]
ITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006]
ITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006]
ITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006]
ate in respect of securities transaction tax
ef when salary, etc., is paid in arrears or in advance
ITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1983]
eement with foreign countries
ption by Central Government of agreements between specified associations for double taxation relief
ntries with which no agreement exists
putation of income from international transaction having regard to arm¶s length price
ning of associated enterprise
ning of international transaction
putation of arm¶s length price
erence to Transfer Pricing Officer
ntenance and keeping of information and document by persons entering into an international transaction
ort from an accountant to be furnished by persons entering into international transaction
nitions of certain terms relevant to computation of arm¶s length price, etc
dance of income-tax by transactions resulting in transfer of income to non-residents
dance of tax by certain transactions in securities
ITTED BY THE FINANCE ACT, 1965, W.E.F. 1-4-1965]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ermination of tax where total income includes income on which no tax is payable
on accumulated balance of recognised provident fundon short-term capital gains in certain cases
on long-term capital gains
ITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
in the case of block assessment of search cases
ITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
on dividends, royalty and technical service fees in the case of foreign companies
on income from units purchased in foreign currency or capital gains arising from their transfer
on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
on profits and gains of life insurance business
on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or natur
on non-resident sportsmen or sports associations
on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Fundsnymous donations to be taxed in certain cases
nitions
cial provision for computation of total income of non-residents
on investment income and long-term capital gains
tal gains on transfer of foreign exchange assets not to be charged in certain cases
rn of income not to be filed in certain cases
efit under Chapter to be available in certain cases even after the assessee becomes resident
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hapter not to apply if the assessee so chooses
pecial provisions relating to certain companies
eemed income relating to certain companies
ax credit in respect of tax paid on deemed income relating to certain companies
pecial provision for payment of tax by certain companies
OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]
ax on distributed profits of domestic companies
terest payable for non-payment of tax by domestic companies
hen company is deemed to be in default
ax on distributed income to unit holders
terest payable for non-payment of taxnit Trust of India or mutual fund to be an assessee in default
ax on income in certain cases
efinitions
omputation of profits and gains from the business of operating qualifying ships
perating ships
ualifying company
ualifying ship
anner of computation of income under tonnage tax scheme
onnage income
omputation of tonnage income
alculation in case of joint operation, etc.
elevant shipping income
eatment of common costs
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plication of other provisions of this Act
ome-tax authorities
pointment of income-tax authorities
ntrol of income-tax authorities
tructions to subordinate authorities
risdiction of income-tax authoritiesMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
risdiction of Assessing Officers
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
wer to transfer cases
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
ange of incumbent of an office
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
wer regarding discovery, production of evidence, etc.
arch and seizure
wers to requisition books of account, etc.
plication of seized or requisitioned assets
wer to call for informationwer of survey
wer to collect certain information
wer to inspect registers of companies
wer of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner
oceedings before income-tax authorities to be judicial proceedings
MITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964]
sclosure of information respecting assessees
turn of income
rmanent account number
heme for submission of returns through Tax Return Preparers
wer of Board to dispense with furnishing documents, etc., with the return
ng of return in electronic form
turn by whom to be signed
lf-assessment
MITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]uiry before assessment
timate by Valuation Officer in certain cases
sessment
st judgment assessment
wer of Joint Commissioner to issue directions in certain cases
MITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
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me limit for completion of block assessment
rtain interests and penalties not to be levied or imposed
vy of interest and penalty in certain cases
hority competent to make the block assessment
plication of other provisions of this Act
apter not to apply after certain date
gal representatives
presentative assesseebility of representative assessee
ht of representative assessee to recover tax paid
o may be regarded as agent
arge of tax where share of beneficiaries unknown
arge of tax in case of oral trust
se where part of trust income is chargeable
ect assessment or recovery not barred
medies against property in cases of representative assessees
arge of tax in the case of a firm
arge of tax where shares of members in association of persons or body of individuals unknown, etc.
ecutors
ht of executor to recover tax paid
ccession to business otherwise than on death
sessment after partition of a Hindu undivided family
pping business of non-residents
covery of tax in respect of non-resident from his assets
sessment of persons leaving India
sessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpos
sessment of persons likely to transfer property to avoid tax
continued business
sociation dissolved or business discontinued
mpany in liquidation
bility of directors of private company in liquidation
yalties or copyright fees for literary or artistic work
nsideration for know-how
MITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
MITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]MITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
sessment as a firm
sessment when section 184 not complied with
ange in constitution of a firm
ccession of one firm by another firm
nt and several liability of partners for tax payable by firm
di l d b i di ti d
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mmission, etc., on the sale of lottery tickets
mmission or brokerage
nt
es for professional or technical services
come in respect of units
yment of compensation on acquisition of capital asset
yment of compensation on acquisition of certain immovable property
her sums
come payable ³net of tax´
erest or dividend or other sums payable to Government, Reserve Bank or certain corporationscome in respect of units of non-residents
come from units
come from foreign currency bonds or shares of Indian company
come of Foreign Institutional Investors from securities
rtificate for deduction at lower rate
deduction to be made in certain cases
x deducted is income received
edit for tax deducted
ty of person deducting taxnsequences of failure to deduct or pay
duction only one mode of recovery
rtificate for tax deducted
x deduction and collection account number
rnishing of statement of tax deducted
eaning of ³person responsible for paying´
r against direct demand on assessee
rsons deducting tax to furnish prescribed returns
rnishing of quarterly return in respect of payment of interest to residents without deduction of tax
MITTED BY THE FINANCE (NO. 2) ACT, 1996, W.E.F. 1-10-1996]
ofits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
x collection account number
bility for payment of advance tax
nditions of liability to pay advance tax
mputation of advance tax
MITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
yment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer talments of advance tax and due dates
MITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
MITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
erest payable by Government
erest payable by assessee
erest payable by assessee in case of underestimate, etc.
erest payable by assessee when no estimate made
hen assessee deemed to be in default
edit for advance tax
hen tax payable and when assessee deemed in default
nalty payable when tax in default
rtificate to Tax Recovery Officer
x Recovery Officer by whom recovery is to be effected
lidity of certificate and cancellation or amendment thereof
f f f f
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rrectness of assessment not to be questioned
erest on delayed refunds
erest on refund where no claim is needed
erest on refunds
t off of refunds against tax remaining payable
finitions
ome-tax Settlement Commission
isdiction and powers of Settlement Commission
e-Chairman to act as Chairman or to discharge his functions in certain circumstanceswer of Chairman to transfer cases from one Bench to another
cision to be by majority
plication for settlement of cases
ocedure on receipt of an application under section 245C
wer of Settlement Commission to order provisional attachment to protect revenue
wer of Settlement Commission to reopen completed proceedings
wers and procedure of Settlement Commission
pection, etc., of reports
wer of Settlement Commission to grant immunity from prosecution and penalty
atement of proceeding before Settlement Commissionedit for tax paid in case of abatement of proceedings
der of settlement to be conclusive
covery of sums due under order of settlement
r on subsequent application for settlement
oceedings before Settlement Commission to be judicial proceedings
MITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987]
finitions
thority for advance rulings
cancies, etc., not to invalidate proceedingsplication for advance ruling
ocedure on receipt of application
pellate authority not to proceed in certain cases
plicability of advance ruling
vance ruling to be void in certain circumstances
wers of the Authority
ocedure of Authority
pealable orders
pealable orders before Commissioner (Appeals)
MITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
peal by person denying liability to deduct tax in certain cases
rm of appeal and limitation
ocedure in appeal
wers of the Commissioner (Appeals)
pellate Tribunal
peals to the Appellate Tribunal
ders of Appellate Tribunal
ocedure of Appellate Tribunal
MITTED BY THE NATIONAL TAX TRIBUNAL ACT, 2005, WITH EFFECT FROM A DATE YET TO BE NOTIFIED]
atement of case to Supreme Court in certain cases
MITTED BY THE NATIONAL TAX TRIBUNAL ACT, 2005, WITH EFFECT FROM A DATE YET TO BE NOTIFIED]
MITTED BY THE NATIONAL TAX TRIBUNAL ACT, 2005, WITH EFFECT FROM A DATE YET TO BE NOTIFIED]
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ring of objections
eal against order for acquisition
eal to High Court
ting of property in Central Government
mpensation
ment or deposit of compensation
istance by Valuation Officers
wers of competent authority
tification of mistakes
earance by authorised representative or registered valuer
ement to be furnished in respect of transfers of immovable property
pter not to apply to transfers to relatives
perties liable for acquisition under this Chapter not to be acquired under other laws
pter not to apply where transfer of immovable property made after a certain date
pter not to extend to State of Jammu and Kashmir
de of taking or accepting certain loans and deposits
de of repayment of certain loans or deposits
de of repayment of Special Bearer Bonds, 1991
mmencement of Chapter
nitions
ropriate authority
trictions on transfer of immovable propertyer by appropriate authority for purchase by Central Government of immovable property
ting of property in Central Government
sideration for purchase of immovable property by Central Government
ment or deposit of consideration
vesting of property in the transferor on failure of payment or deposit of consideration
wers of the appropriate authority
tification of mistakes
trictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
trictions on registration, etc., of documents in respect of transfer of immovable property
munity to transferor against claims of transferee for transfer
er of appropriate authority to be final and conclusive
pter not to apply to certain transfers
pter not to apply where transfer of immovable property effected after certain date
ITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
ure to furnish returns, comply with notices, concealment of income, etc.
ure to keep, maintain or retain books of account, documents, etc.
alty for failure to keep and maintain information and document in respect of international transaction
alty where search has been initiated
ure to get accounts audited
alty for failure to furnish report under section 92E
ure to subscribe to the eligible issue of capital
alty for failure to deduct tax at source
alty for failure to collect tax at source
alty for failure to comply with the provisions of section 269SSalty for failure to comply with the provisions of section 269T
alty for failure to furnish return of income
alty for failure to furnish annual information return
alty for failure to furnish return of fringe benefits
alty for failure to furnish information or document under section 92D
ITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
alty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
alty for failure to comply with the provisions of section 133B
alty for failure to comply with the provisions of section 139A
alty for failure to comply with the provisions of section 203A
alty for failure to comply with the provisions of section 206CA
se estimate of, or failure to pay, advance tax
wer to reduce or waive penalty, etc., in certain casesalty not to be imposed in certain cases
cedure
of limitation for imposing penalties
travention of order made under sub-section (3) of section 132
ure to comply with the provisions of clause (iib) of sub-section (1) of section 132
moval, concealment, transfer or delivery of property to thwart tax recovery
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ITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
e statement in verification, etc.
ification of books of account or document, etc.
tment of false return, etc.
ishment for second and subsequent offences
ishment not to be imposed in certain cases
nces by companies
nces by Hindu undivided families
sumption as to assets, books of account, etc., in certain cases
sumption as to culpable mental state
secution to be at instance of Chief Commissioner or Commissioner
tain offences to be non-cognizable
of of entries in records or documents
closure of particulars by public servants
ITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
ITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
ITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
ITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
ITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
ITTED BY THE FINANCE ACT, 1990, W.E.F. 1-4-1990]
tain transfers to be void
PEALED BY THE BENAMI TRANSACTIONS (PROHIBITION) ACT, 1988, W.E.F. 19-5-1988]visional attachment to protect revenue in certain cases
vice of notice generally
vice of notice when family is disrupted or firm, etc., is dissolved
vice of notice in the case of discontinued business
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987]
ITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1988]
mission of statements by producers of cinematograph films
gation to furnish annual information return
ITTED BY THE FINANCE ACT, 1987, W.E.F. 1-6-1987]
lication of information respecting assessees in certain cases
earance by registered valuer in certain matters
earance by authorised representative
nding off of income
nding off amount payable and refund due
eipt to be givenemnity
wer to tender immunity from prosecution
nizance of offences
tion 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
urn of income, etc., not to be invalid on certain grounds
sumption as to assets, books of account, etc.
of suits in civil courts
wer to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
wer of Central Government or Board to condone delays in obtaining approval
to have effect pending legislative provision for charge of tax
wer to make exemption, etc., in relation to certain Union territories
wer to make rules
es and certain notifications to be placed before Parliament
eals and savingswer to remove difficulties
t Schedule
ond Schedule
d Schedule
rth Schedule
Schedule
h Schedule
enth Schedule
hth Schedule
h Schedule
th Schedule
venth Schedule
lfth Schedule
teenth Schedule
rteenth Schedule
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