Income-tax Act, 2025 – Complete Section-wise Index
Income-tax Act, 2025 – Complete Section-wise Index
This index provides chapter-wise navigation for the Income-tax Act, 2025, including sections and schedules.This index has been carefully structured to provide chapter-wise navigation of the Income-tax Act, 2025 for quick reference.”
Short Answer: This is a section-wise index of the Income-tax Act, 2025 for quickly finding each section and linking future detailed articles.
Clickable Table of Contents
Chapter I – Preliminary
Chapter II – Basis of Charge
Chapter III – Incomes Which Do Not Form Part of Total Income
Chapter IV – Computation of Total Income
Chapter V – Income of Other Persons Included in Total Income of Assessee
Chapter VI – Aggregation of Income
Chapter VII – Set Off, or Carry Forward and Set Off of Losses
Chapter VIII – Deductions to be Made in Computing Total Income
Chapter IX – Rebates and Reliefs
Chapter X – Special Provisions Relating to Avoidance of Tax
Chapter XI – General Anti-Avoidance Rule
Chapter XII – Mode of Payment in Certain Cases, Etc.
Chapter XIII – Determination of Tax in Special Cases
Chapter XIV – Tax Administration
Chapter XV – Return of Income
Chapter XVI – Procedure for Assessment
Chapter XVII – Special Provisions Relating to Certain Persons
Chapter XVIII – Appeals, Revisions and Alternate Dispute Resolutions
Chapter XIX – Collection and Recovery of Tax
Chapter XX – Refunds
Chapter XXI – Penalties
Chapter XXII – Offences and Prosecution
Chapter XXIII – Miscellaneous
Schedules
FAQs
Chapter I – Preliminary ↑
Chapter II – Basis of Charge ↑
- Section 4 – Charge of Income-tax
- Section 5 – Scope of total income
- Section 6 – Residence in India
- Section 7 – Income deemed to be received and dividend deemed to be income in a tax year
- Section 8 – Income on receipt of capital asset or stock-in-trade by specified person from specified entity
- Section 9 – Income deemed to accrue or arise in India
- Section 10 – Apportionment of income between spouses governed by Portuguese Civil Code
Chapter III – Incomes Which Do Not Form Part of Total Income ↑
Chapter IV – Computation of Total Income ↑
- Section 13 – Heads of income
- Section 14 – Income not forming part of total income and expenditure in relation to such income
- Section 15 – Salaries
- Section 16 – Income from salary
- Section 17 – Perquisite
- Section 18 – Profits in lieu of salary
- Section 19 – Deductions from salaries
- Section 20 – Income from house property
- Section 21 – Determination of annual value
- Section 22 – Deductions from income from house property
- Section 23 – Arrears of rent and unrealised rent received subsequently
- Section 24 – Property owned by co-owners
- Section 25 – Interpretation
- Section 26 – Income under head "Profits and gains of business or profession"
- Section 27 – Manner of computing profits and gains of business or profession
- Section 28 – Rent, rates, taxes, repairs and insurance
- Section 29 – Deductions related to employee welfare
- Section 30 – Deduction on certain premium
- Section 31 – Deduction for bad debt and provision for bad and doubtful debt
- Section 32 – Other deductions
- Section 33 – Deduction for depreciation
- Section 34 – General conditions for allowable deductions
- Section 35 – Amounts not deductible in certain circumstances
- Section 36 – Expenses or payments not deductible in certain circumstances
- Section 37 – Certain deductions allowed on actual payment basis only
- Section 38 – Certain sums deemed as profits and gains of business or profession
- Section 39 – Computation of actual cost
- Section 40 – Special provision for computation of cost of acquisition of certain assets
- Section 41 – Written down value of depreciable asset
- Section 42 – Capitalising impact of foreign exchange fluctuation
- Section 43 – Taxation of foreign exchange fluctuation
- Section 44 – Amortisation of certain preliminary expenses
- Section 45 – Expenditure on scientific research
- Section 46 – Capital expenditure of specified business
- Section 47 – Expenditure on agricultural extension project and skill development project
- Section 48 – Tea development account, coffee development account and rubber development account
- Section 49 – Site Restoration Fund
- Section 50 – Special provision in case of trade, profession or similar association
- Section 51 – Amortisation of expenditure for prospecting certain minerals
- Section 52 – Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
- Section 53 – Full value of consideration for transfer of assets other than capital assets in certain cases
- Section 54 – Business of prospecting for mineral oils
- Section 55 – Insurance business
- Section 56 – Special provision in case of interest income of specified financial institutions
- Section 57 – Revenue recognition for construction and service contracts
- Section 58 – Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents
- Section 59 – Computation of royalty and fee for technical services in hands of non-residents
- Section 60 – Deduction of head office expenditure in case of non-residents
- Section 61 – Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents
- Section 62 – Maintenance of books of account
- Section 63 – Tax audit
- Section 64 – Special provision for computing deductions in case of business reorganisation of co-operative banks
- Section 65 – Interpretation for purposes of section 64
- Section 66 – Interpretation
- Section 67 – Capital gains
- Section 68 – Capital gains on distribution of assets by companies in liquidation
- Section 69 – Capital gains on purchase by company of its own shares or other specified securities
- Section 70 – Transactions not regarded as transfer
- Section 71 – Withdrawal of exemption in certain cases
- Section 72 – Mode of computation of capital gains
- Section 73 – Cost with reference to certain modes of acquisition
- Section 74 – Special provision for computation of capital gains in case of depreciable assets
- Section 75 – Special provision for cost of acquisition in case of depreciable asset
- Section 76 – Special provision for computation of capital gains in case of Market Linked Debenture
- Section 77 – Special provision for computation of capital gains in case of slump sale
- Section 78 – Special provision for full value of consideration in certain cases
- Section 79 – Special provision for full value of consideration for transfer of share other than quoted share
- Section 80 – Fair market value deemed to be full value of consideration in certain cases
- Section 81 – Advance money received
- Section 82 – Profit on sale of property used for residence
- Section 83 – Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases
- Section 84 – Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases
- Section 85 – Capital gains not to be charged on investment in certain bonds
- Section 86 – Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house
- Section 87 – Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
- Section 88 – Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
- Section 89 – Extension of time for acquiring new asset or depositing or investing amount of capital gains
- Section 90 – Meaning of "adjusted", "cost of improvement" and "cost of acquisition"
- Section 91 – Reference to Valuation Officer
- Section 92 – Income from other sources
- Section 93 – Deductions
- Section 94 – Amounts not deductible
- Section 95 – Profits chargeable to tax
Chapter V – Income of Other Persons Included in Total Income of Assessee ↑
- Section 96 – Transfer of income without transfer of assets
- Section 97 – Chargeability of income in transfer of assets
- Section 98 – "Transfer" and "revocable transfer" defined
- Section 99 – Income of individual to include income of spouse, minor child, etc.
- Section 100 – Liability of person in respect of income included in income of another person
Chapter VI – Aggregation of Income ↑
Chapter VII – Set Off, or Carry Forward and Set Off of Losses ↑
- Section 108 – Set off of losses under same head of income
- Section 109 – Set off of losses under any other head of income
- Section 110 – Carry forward and set off of loss from house property
- Section 111 – Carry forward and set off of loss from Capital gains
- Section 112 – Carry forward and set off of business loss
- Section 113 – Set off and carry forward of losses computed in respect of speculation business
- Section 114 – Set off and carry forward of losses computed in respect of specified business
- Section 115 – Set off and carry forward of losses from specified activity
- Section 116 – Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.
- Section 117 – Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
- Section 118 – Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks
- Section 119 – Carry forward and set off of losses not permissible in certain cases
- Section 120 – No set off of losses against undisclosed income consequent to search, requisition and survey
- Section 121 – Submission of return for losses
Chapter VIII – Deductions to be Made in Computing Total Income ↑
- Section 122 – Deductions to be made in computing total income
- Section 123 – Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.
- Section 124 – Deduction in respect of employer and assessee contribution to pension scheme of Central Government
- Section 125 – Deduction in respect of contribution to Agnipath Scheme
- Section 126 – Deduction in respect of health insurance premia
- Section 127 – Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
- Section 128 – Deduction in respect of medical treatment, etc.
- Section 129 – Deduction in respect of interest on loan taken for higher education
- Section 130 – Deduction in respect of interest on loan taken for residential house property
- Section 131 – Deduction in respect of interest on loan taken for certain house property
- Section 132 – Deduction in respect of purchase of electric vehicle
- Section 133 – Deduction in respect of donations to certain funds, charitable institutions, etc.
- Section 134 – Deductions in respect of rents paid
- Section 135 – Deduction in respect of certain donations for scientific research or rural development
- Section 136 – Deduction in respect of contributions given by companies to political parties
- Section 137 – Deduction in respect of contributions given by any person to political parties
- Section 138 – Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
- Section 139 – Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
- Section 140 – Special provision in respect of specified business
- Section 141 – Deduction in respect of profits and gains from certain industrial undertakings
- Section 142 – Deductions in respect of profits and gains from housing projects
- Section 143 – Special provisions in respect of certain undertakings in North-Eastern States
- Section 144 – Special provisions in respect of newly established Units in Special Economic Zones
- Section 145 – Deduction for businesses engaged in collecting and processing of bio-degradable waste
- Section 146 – Deduction in respect of additional employee cost
- Section 147 – Deductions for income of Offshore Banking Units and Units of International Financial Services Centre
- Section 148 – Deduction in respect of certain inter-corporate dividends
- Section 149 – Deduction in respect of income of co-operative societies
- Section 150 – Deduction in respect of income of federal co-operative
- Section 151 – Deduction in respect of royalty income, etc., of authors of certain books other than text-books
- Section 152 – Deduction in respect of royalty on patents
- Section 153 – Deduction for interest on deposits
- Section 154 – Deduction in case of a person with disability
Chapter IX – Rebates and Reliefs ↑
- Section 155 – Rebate to be allowed in computing income-tax
- Section 156 – Rebate of income-tax in case of certain individuals
- Section 157 – Relief when salary, etc., is paid in arrears or in advance
- Section 158 – Relief from taxation in income from retirement benefit account maintained in a notified country
- Section 159 – Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
- Section 160 – Countries with which no agreement exists
Chapter X – Special Provisions Relating to Avoidance of Tax ↑
- Section 161 – Computation of income from international transaction and specified domestic transaction having regard to arm's length price
- Section 162 – Meaning of associated enterprise
- Section 163 – Meaning of international transaction
- Section 164 – Meaning of specified domestic transaction
- Section 165 – Determination of arm's length price
- Section 166 – Reference to Transfer Pricing Officer
- Section 167 – Power of Board to make safe harbour rules
- Section 168 – Advance pricing agreement
- Section 169 – Effect to advance pricing agreement
- Section 170 – Secondary adjustment in certain cases
- Section 171 – Maintenance, keeping and furnishing of information and document by certain persons
- Section 172 – Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
- Section 173 – Definitions of certain terms relevant to determination of arm's length price, etc.
- Section 174 – Avoidance of income-tax by transactions resulting in transfer of income to non-residents
- Section 175 – Avoidance of tax by certain transactions in securities
- Section 176 – Special measures in respect of transactions with persons located in notified jurisdictional area
- Section 177 – Limitation on interest deduction in certain cases
Chapter XI – General Anti-Avoidance Rule ↑
- Section 178 – Applicability of General Anti-Avoidance Rule
- Section 179 – Impermissible avoidance arrangement
- Section 180 – Arrangement to lack commercial substance
- Section 181 – Consequences of impermissible avoidance arrangement
- Section 182 – Treatment of connected person and accommodating party
- Section 183 – Application of this Chapter
- Section 184 – Interpretation
Chapter XII – Mode of Payment in Certain Cases, Etc. ↑
- Section 185 – Mode of taking or accepting certain loans, deposits and specified sum
- Section 186 – Mode of undertaking transactions
- Section 187 – Acceptance of payment through prescribed electronic modes
- Section 188 – Mode of repayment of certain loans or deposits or specified advances
- Section 189 – Interpretation
Chapter XIII – Determination of Tax in Special Cases ↑
- Section 190 – Determination of tax where total income includes income on which no tax is payable
- Section 191 – Tax on accumulated balance of recognised provident fund
- Section 192 – Tax in case of block assessment of search cases
- Section 193 – Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- Section 194 – Tax on certain incomes
- Section 195 – Tax on income referred to in sections 102 to 106
- Section 196 – Tax on short-term capital gains in certain cases
- Section 197 – Tax on long-term capital gains
- Section 198 – Tax on long-term capital gains in certain cases
- Section 199 – Tax on income of certain manufacturing domestic companies
- Section 200 – Tax on income of certain domestic companies
- Section 201 – Tax on income of new manufacturing domestic companies
- Section 202 – New tax regime for individuals, Hindu undivided family and others
- Section 203 – Tax on income of certain resident co-operative societies
- Section 204 – Tax on income of certain new manufacturing co-operative societies
- Section 205 – Conditions for tax on income of certain companies and co-operative societies
- Section 206 – Special provision for minimum alternate tax and alternate minimum tax
- Section 207 – Tax on dividends, royalty and fees for technical service in case of foreign companies
- Section 208 – Tax on income from units purchased in foreign currency or capital gains arising from their transfer
- Section 209 – Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- Section 210 – Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
- Section 211 – Tax on non-resident sportsmen or sports associations
- Section 212 – Interpretation
- Section 213 – Special provision for computation of total income of non-residents
- Section 214 – Tax on investment income and long-term capital gains
- Section 215 – Capital gains on transfer of foreign exchange assets not to be charged in certain cases
- Section 216 – Return of income not to be furnished in certain cases
- Section 217 – Application of benefits under sections 212 to 216
- Section 218 – Tax on business income of Offshore Banking Units or International Financial Services Centre unit
- Section 219 – Conversion of an Indian branch of foreign company into subsidiary Indian company
- Section 220 – Foreign company said to be resident in India
- Section 221 – Tax on income from securitisation trusts
- Section 222 – Tax on income in case of venture capital undertakings
- Section 223 – Tax on income of unit holder and business trust
- Section 224 – Tax on income of investment fund and its unit holders
- Section 225 – Income from business of operating qualifying ships
- Section 226 – Tonnage tax scheme
- Section 227 – Computation of tonnage income
- Section 228 – Relevant shipping income and exclusion from book profit
- Section 229 – Depreciation and gains relating to tonnage tax assets
- Section 230 – Exclusion of deduction, loss, set off, etc.
- Section 231 – Method of opting of tonnage tax scheme and validity
- Section 232 – Certain conditions for applicability of tonnage tax scheme
- Section 233 – Amalgamation and demerger
- Section 234 – Avoidance of tax and exclusion from tonnage tax scheme
- Section 235 – Interpretation
Chapter XIV – Tax Administration ↑
A – Authorities, jurisdiction and functions
- Section 236 – Income-tax authorities
- Section 237 – Appointment of income-tax authorities
- Section 238 – Control of income-tax authorities
- Section 239 – Instructions to subordinate authorities
- Section 240 – Taxpayer's Charter
- Section 241 – Jurisdiction of income-tax authorities
- Section 242 – Jurisdiction of Assessing Officers
- Section 243 – Power to transfer cases
- Section 244 – Change of incumbent of an office
- Section 245 – Faceless jurisdiction of income-tax authorities
B – Powers
- Section 246 – Power regarding discovery, production of evidence, etc.
- Section 247 – Search and seizure
- Section 248 – Powers to requisition
- Section 249 – Reasons not to be disclosed
- Section 250 – Application of seized or requisitioned assets
- Section 251 – Copying, extraction, retention and release of books of account and documents seized or requisitioned
- Section 252 – Power to call for information
- Section 253 – Powers of survey
- Section 254 – Power to collect certain information
- Section 255 – Power to inspect registers of companies
- Section 256 – Power of certain income-tax authorities
- Section 257 – Proceedings before income-tax authorities to be judicial proceedings
- Section 258 – Disclosure of information relating to assessees
- Section 259 – Power to call for information by prescribed income-tax authority
- Section 260 – Faceless collection of information
- Section 261 – Interpretation
Chapter XV – Return of Income ↑
A – Allotment of Permanent Account Number
B – Filing of return of income
Chapter XVI – Procedure for Assessment ↑
A – Procedure for assessment
- Section 268 – Inquiry before assessment
- Section 269 – Estimation of value of assets by Valuation Officer
- Section 270 – Assessment
- Section 271 – Best judgment assessment
- Section 272 – Power of Joint Commissioner to issue directions in certain cases
- Section 273 – Faceless Assessment
- Section 274 – Reference to Principal Commissioner or Commissioner in certain cases
- Section 275 – Reference to Dispute Resolution Panel
- Section 276 – Method of accounting
- Section 277 – Method of accounting in certain cases
- Section 278 – Taxability of certain income
- Section 279 – Income escaping assessment
- Section 280 – Issue of notice where income has escaped assessment
- Section 281 – Procedure before issuance of notice under section 280
- Section 282 – Time limit for notices under sections 280 and 281
- Section 283 – Provision for cases where assessment is in pursuance of an order on appeal, etc.
- Section 284 – Sanction for issue of notice
- Section 285 – Other provisions
- Section 286 – Time limit for completion of assessment, reassessment and recomputation
- Section 287 – Rectification of mistake
- Section 288 – Other amendments
- Section 289 – Notice of demand
- Section 290 – Modification and revision of notice in certain cases
- Section 291 – Intimation of loss
B – Special procedure for assessment of search cases
- Section 292 – Assessment of total undisclosed income as a result of search
- Section 293 – Computation of total undisclosed income of block period
- Section 294 – Procedure for block assessment
- Section 295 – Undisclosed income of any other person
- Section 296 – Time-limit for completion of block assessment
- Section 297 – Certain interests and penalties not to be levied or imposed
- Section 298 – Levy of interest and penalty in certain cases
- Section 299 – Authority competent to make assessment of block period
- Section 300 – Application of other provisions of Act
- Section 301 – Interpretation
Chapter XVII – Special Provisions Relating to Certain Persons ↑
A – Association of persons, firm, Hindu undivided family, etc.
1 – Legal representatives
2 – Representative assessees – General provisions
- Section 303 – Representative assessee
- Section 304 – Liability of representative assessee
- Section 305 – Right of representative assessee to recover tax paid
3 – Representative assessees – Special cases
- Section 306 – Who may be regarded as agent
- Section 307 – Charge of tax where share of beneficiaries unknown
- Section 308 – Charge of tax in case of oral trust
4 – Association of persons and body of individuals
- Section 309 – Method of computing a member's share in income of association of persons or body of individuals
- Section 310 – Share of member of association of persons or body of individuals in income of association or body
- Section 311 – Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
5 – Executors
6 – Succession to business or profession
- Section 313 – Succession to business or profession otherwise than on death
- Section 314 – Effect of order of tribunal or court in respect of business reorganisation
7 – Partition
8 – Profits of non-residents from occasional shipping business
9 – Persons leaving India
10 – Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
11 – Persons trying to alienate their assets
12 – Discontinuance of business, or dissolution
- Section 320 – Discontinued business
- Section 321 – Association dissolved or business discontinued
- Section 322 – Company in liquidation
13 – Private companies
14 – Assessment of firms
- Section 324 – Charge of tax in case of a firm
- Section 325 – Assessment as a firm
- Section 326 – Assessment when section 325 not complied with
15 – Change in constitution, succession and dissolution
- Section 327 – Change in constitution of a firm
- Section 328 – Succession of one firm by another firm
- Section 329 – Joint and several liability of partners for tax payable by firm
- Section 330 – Firm dissolved or business discontinued
16 – Liability of partners of limited liability partnership in liquidation
B – Special provisions for registered non-profit organisation
1 – Registration
2 – Income of registered non-profit organisation
- Section 334 – Tax on income of registered non-profit organisation
- Section 335 – Regular income
- Section 336 – Taxable regular income
- Section 337 – Specified income
- Section 338 – Income not to be included in regular income
- Section 339 – Corpus donation
- Section 340 – Deemed corpus donation
- Section 341 – Application of income
- Section 342 – Accumulated income
- Section 343 – Deemed accumulated income
3 – Commercial activities by registered non-profit organisation
- Section 344 – Business undertaking held as property
- Section 345 – Restriction on commercial activities by a registered non-profit organisation
- Section 346 – Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
4 – Compliances
- Section 347 – Books of account
- Section 348 – Audit
- Section 349 – Return of income
- Section 350 – Permitted modes of investment
5 – Violations
- Section 351 – Specified violation
- Section 352 – Tax on accreted income
- Section 353 – Other violations
6 – Approval for purpose of deduction under section 133(1)(b)(ii)
- Section 354 – Application for approval for purpose of section 133(1)(b)(ii)
- Section 354A – Merger of registered non-profit organisation in certain cases
7 – Interpretation
Chapter XVIII – Appeals, Revisions and Alternate Dispute Resolutions ↑
A – Appeals
1 – Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)
- Section 356 – Appealable orders before Joint Commissioner (Appeals)
- Section 357 – Appealable orders before Commissioner (Appeals)
- Section 358 – Form of appeal and limitation
- Section 359 – Procedure in appeal
- Section 360 – Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
2 – Appeals to Appellate Tribunal
- Section 361 – Appellate Tribunal
- Section 362 – Appeals to Appellate Tribunal
- Section 363 – Orders of Appellate Tribunal
- Section 364 – Procedure of Appellate Tribunal
3 – Appeals to High Court
- Section 365 – Appeal to High Court
- Section 366 – Case before High Court to be heard by not less than two Judges
4 – Appeals to Supreme Court
5 – General
- Section 369 – Tax to be paid irrespective of appeal, etc.
- Section 370 – Execution for costs awarded by Supreme Court
- Section 371 – Amendment of assessment on appeal
- Section 372 – Exclusion of time taken for copy
- Section 373 – Filing of appeal by income-tax authority
- Section 374 – Interpretation of "High Court"
B – Special provisions for avoiding repetitive appeals
- Section 375 – Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- Section 376 – Procedure where an identical question of law is pending before High Courts or Supreme Court
C – Revision by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
D – Alternate Dispute Resolutions
1 – Dispute Resolution Committee in certain cases
2 – Advance rulings
- Section 380 – Interpretation
- Section 381 – Board for Advance Rulings
- Section 382 – Vacancies, etc., not to invalidate proceedings
- Section 383 – Application for advance ruling
- Section 384 – Procedure on receipt of application
- Section 385 – Appellate authority not to proceed in certain cases
- Section 386 – Advance ruling to be void in certain circumstances
- Section 387 – Powers of the Board for Advance Rulings
- Section 388 – Procedure of Board for Advance Rulings
- Section 389 – Appeal
Chapter XIX – Collection and Recovery of Tax ↑
A – General
B – Deduction and collection at source
- Section 392 – Salary and accumulated balance due to an employee
- Section 393 – Tax to be deducted at source
- Section 394 – Collection of tax at source
- Section 395 – Certificates
- Section 396 – Tax deducted is income received
- Section 397 – Compliance and reporting
- Section 398 – Consequences of failure to deduct or pay or, collect or pay
- Section 399 – Processing
- Section 400 – Power of Central Government to relax provisions of this Chapter
- Section 401 – Bar against direct demand on assessee
- Section 402 – Interpretation
C – Advance payment of tax
- Section 403 – Liability for payment of advance tax
- Section 404 – Conditions of liability to pay advance tax
- Section 405 – Computation of advance tax
- Section 406 – Payment of advance tax by assessee on his own accord
- Section 407 – Payment of advance tax by assessee in pursuance of order of Assessing Officer
- Section 408 – Instalments of advance tax and due dates
- Section 409 – When assessee is deemed to be in default
- Section 410 – Credit for advance tax
D – Collection and Recovery
- Section 411 – When tax payable and when assessee deemed in default
- Section 412 – Penalty payable when tax in default
- Section 413 – Certificate by Tax Recovery Officer and validity thereof
- Section 414 – Tax Recovery Officer by whom recovery is to be effected
- Section 415 – Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
- Section 416 – Other modes of recovery
- Section 417 – Recovery through State Government
- Section 418 – Recovery of tax in pursuance of agreements with foreign countries
- Section 419 – Recovery of penalties, fine, interest and other sums
- Section 420 – Tax clearance certificate
- Section 421 – Recovery by suit or under other law not affected
- Section 422 – Recovery of tax arrear in respect of non-resident from his assets
E – Interest chargeable in certain cases
- Section 423 – Interest for defaults in furnishing return of income
- Section 424 – Interest for defaults in payment of advance tax
- Section 425 – Interest for deferment of advance tax
- Section 426 – Interest on excess refund
F – Levy of fee in certain cases
Chapter XX – Refunds ↑
- Section 431 – Refunds
- Section 432 – Person entitled to claim refund in certain special cases
- Section 433 – Form of claim for refund and limitation
- Section 434 – Refund for denying liability to deduct tax in certain cases
- Section 435 – Refund on appeal, etc.
- Section 436 – Correctness of assessment not to be questioned
- Section 437 – Interest on refunds
- Section 438 – Set off and withholding of refunds in certain cases
Chapter XXI – Penalties ↑
- Section 439 – Penalty for under-reporting and misreporting of income
- Section 440 – Waiver of penalty and immunity from prosecution
- Section 441 – Failure to keep, maintain or retain books of account, documents, etc.
- Section 442 – Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
- Section 443 – Penalty in respect of certain income
- Section 444 – Penalty for false entry, etc., in books of account
- Section 445 – Benefits to related persons
- Section 446 – Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset
- Section 447 – Penalty for failure to furnish report under section 172
- Section 448 – Penalty for failure to deduct tax at source
- Section 449 – Penalty for failure to collect tax at source
- Section 450 – Penalty for failure to comply with provisions of section 185
- Section 451 – Penalty for failure to comply with provisions of section 186
- Section 452 – Penalty for failure to comply with provisions of section 187
- Section 453 – Penalty for failure to comply with provisions of section 188
- Section 454 – Penalty for failure to furnish statement of financial transaction or reportable account after a notice
- Section 455 – Penalty for furnishing inaccurate statement of financial transaction or reportable account
- Section 456 – Penalty for failure to furnish statement or information or document by an eligible investment fund
- Section 457 – Penalty for failure to furnish information or document under section 171
- Section 458 – Penalty for failure to furnish information or document under section 506
- Section 459 – Penalty for failure to furnish report or for furnishing inaccurate report under section 511
- Section 460 – Penalty for failure to submit statement under section 505
- Section 461 – Penalty for failure to furnish statements, etc.
- Section 462 – Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)
- Section 463 – Penalty for furnishing incorrect information in reports or certificates
- Section 464 – Penalty for failure to furnish statements, etc.
- Section 465 – Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
- Section 466 – Penalty for failure to comply with the provisions of section 254
- Section 467 – Penalty for failure to comply with the provisions of sections 262 and 397
- Section 468 – Penalty for failure to comply with the provisions of section 397
- Section 469 – Power to reduce or waive penalty, etc., in certain cases
- Section 470 – Penalty not to be imposed in certain cases
- Section 471 – Procedure
- Section 472 – Bar of limitation for imposing penalties
Chapter XXII – Offences and Prosecution ↑
- Section 473 – Contravention of order made during search action
- Section 474 – Failure to afford facility for inspection of books of account during search
- Section 475 – Removal, concealment, transfer or delivery of property to prevent tax recovery
- Section 476 – Failure to pay tax to credit of Central Government under Chapter XIX-B
- Section 477 – Failure to pay tax collected at source
- Section 478 – Wilful attempt to evade tax, etc.
- Section 479 – Failure to furnish returns of income
- Section 480 – Failure to furnish return of income setting forth undisclosed income
- Section 481 – Failure to comply with a direction of special audit or valuation
- Section 482 – False statement in verification, etc.
- Section 483 – Falsification of books of account or document, etc.
- Section 484 – Abetment of false return, etc.
- Section 485 – Punishment for second and subsequent offences
- Section 486 – Punishment not to be imposed in certain cases
- Section 487 – Offences by companies
- Section 488 – Offences by Hindu undivided family
- Section 489 – Presumption as to assets, books of account, etc., in certain cases
- Section 490 – Presumption as to culpable mental state
- Section 491 – Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- Section 492 – Certain offences to be non-cognizable
- Section 493 – Proof of entries in records or documents
- Section 494 – Disclosure of particulars by public servants
- Section 495 – Special Courts
- Section 496 – Offences triable by Special Court
- Section 497 – Trial of offences as summons case
- Section 498 – Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
Chapter XXIII – Miscellaneous ↑
- Section 499 – Certain transfers to be void
- Section 500 – Provisional attachment to protect revenue in certain cases
- Section 501 – Service of notice, generally
- Section 502 – Authentication of notices and other documents
- Section 503 – Service of notice when family is disrupted or firm etc., is dissolved
- Section 504 – Service of notice in case of discontinued business
- Section 505 – Submission of statement by a non-resident having liaison office
- Section 506 – Furnishing of information or documents by an Indian concern in certain cases
- Section 507 – Submission of statements by producers of cinematograph films or persons engaged in specified activity
- Section 508 – Obligation to furnish statement of financial transaction or reportable account
- Section 509 – Obligation to furnish information on transaction of crypto-asset
- Section 510 – Annual information statement
- Section 511 – Furnishing of report in respect of international group
- Section 512 – Publication of information respecting assessees in certain cases
- Section 513 – Appearance by registered valuer in certain matters
- Section 514 – Registration of valuers
- Section 515 – Appearance by authorised representative
- Section 516 – Rounding off of amount of total income, or amount payable or refundable
- Section 517 – Receipt to be given
- Section 518 – Indemnity
- Section 519 – Power to tender immunity from prosecution
- Section 520 – Cognizance of offences
- Section 521 – Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
- Section 522 – Circumstances in which return of income, assessment, approvals, etc., not to be invalid
- Section 523 – Notice deemed to be valid in certain circumstances
- Section 524 – Presumption as to assets, books of account, etc.
- Section 525 – Authorisation and assessment in case of search or requisition
- Section 526 – Bar of suits in civil courts
- Section 527 – Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
- Section 528 – Power of Central Government or Board to condone delays in obtaining approval
- Section 529 – Power to withdraw approval
- Section 530 – Act to have effect pending legislative provision for charge of tax
- Section 531 – Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
- Section 532 – Power to frame schemes
- Section 533 – Power to make rules
- Section 534 – Laying before Parliament
- Section 535 – Removal of difficulties
- Section 536 – Repeal and savings
Schedules ↑
- Schedule I – Conditions for certain activities not to constitute business connection in India
- Schedule II – Income not to be included in total income
- Schedule III – Income not to be included in total income of eligible persons
- Schedule IV – Income not to be included in total income of eligible non-residents, foreign companies and other such persons
- Schedule V – Income not to be included in total income of certain eligible persons including investment funds, business trusts and their unit holders
- Schedule VI – Income not to be included in total income of certain eligible persons in International Financial Services Centre or having income therefrom
- Schedule VII – Persons exempt from tax
- Schedule VIII – Income not to be included in the total income of political parties and electoral trusts
- Schedule IX – Deduction for tea development account, coffee development account and rubber development account for computing income under the head "Profits and gains of business or profession"
- Schedule X – Deduction for site restoration fund for computing income under the head "Profits and gains of business or profession"
- Schedule XI – Recognised provident funds, approved superannuation funds and gratuity funds
- Schedule XII – Minerals
- Schedule XIII – List of articles or things
- Schedule XIV – Insurance business
- Schedule XV – Deduction in respect of life insurance premia, contribution to provident fund, subscription to certain equity shares, etc.
- Schedule XVI – Permitted modes of investment or deposits
FAQs ↑
What is the Income-tax Act, 2025?
The Income-tax Act, 2025 is the new consolidated income tax legislation in India, replacing the Income-tax Act, 1961. It contains 536 sections across 23 chapters and 16 schedules, consolidating and modernising direct tax law in India.
How many sections does the Income-tax Act, 2025 have?
The Income-tax Act, 2025 has 536 sections, organised across 23 chapters, along with 16 schedules covering various aspects of income tax law.
What are the main chapters of the Income-tax Act, 2025?
The Act is divided into 23 chapters covering: Preliminary, Basis of Charge, Incomes not forming part of Total Income, Computation of Total Income, Aggregation of Income, Set Off and Carry Forward of Losses, Deductions, Rebates and Reliefs, Avoidance of Tax, General Anti-Avoidance Rule, Mode of Payment, Determination of Tax in Special Cases, Tax Administration, Return of Income, Procedure for Assessment, Special Provisions for Certain Persons, Appeals and Dispute Resolutions, Collection and Recovery of Tax, Refunds, Penalties, Offences and Prosecution, and Miscellaneous provisions.
Where can I find the new tax regime provisions in the Income-tax Act, 2025?
The new tax regime for individuals, Hindu undivided families and others is covered under Section 202 of the Income-tax Act, 2025, which falls under Chapter XIII – Determination of Tax in Special Cases.
What are the schedules in the Income-tax Act, 2025?
The Income-tax Act, 2025 contains 16 schedules covering topics such as business connection conditions, income exemptions for various categories of persons, investment funds, IFSC income, exempt persons, political parties, deductions for plantation development accounts, site restoration funds, recognised provident and gratuity funds, minerals, articles, insurance business, life insurance deductions, and permitted modes of investment.
🧾 SimpliInvoice
Create GST invoices, Bill of Supply and non-GST invoices instantly with our free browser-based invoice generator.
Open Free GST Invoice Tool
Comments
Post a Comment