Reference
Income-tax Act, 2025 — mapped to the old 1961 Act
A searchable, section-by-section bridge between the new Income-tax Act, 2025 (as amended by the Finance Act, 2026) and the Income-tax Act, 1961 you already know. Look anything up by the new section number, a keyword, or the old 1961 section.
The Income-tax Act, 2025 — in force from 1 April 2026 — re-writes India’s direct-tax law into 536 sections across 23 chapters, with the long lists (exemptions, perquisites, deductions) moved into schedules. Almost every provision has a home in the old 1961 Act; what changed is the number. This page lets you cross the gap in either direction — type a new section, a word from its heading, or the 1961 section you remember.
536 sections of 536
- Section 11961: 1
Short title, extent and commencement
Chapter I — Preliminary - Section 21961: 2
Definitions
Chapter I — Preliminary - Section 31961: 3
Definition of “tax year”
Chapter I — Preliminary - Section 41961: 4
Charge of income-tax
Chapter II — Basis of charge - Section 51961: 5
Scope of total income
Chapter II — Basis of charge - Section 61961: 6
Residence in India.
Chapter II — Basis of charge - Section 71961: 7, 8
Income deemed to be received and dividend deemed to be income in a tax year
Chapter II — Basis of charge - Section 81961: 9B
Income on receipt of capital asset or stock in trade by specified person from specified entity
Chapter II — Basis of charge - Section 91961: 9, 9A
Income deemed to accrue or arise in India
Chapter II — Basis of charge · Read with Schedule I - Section 101961: 5A
Apportionment of income between spouses governed by Portuguese Civil Code
Chapter II — Basis of charge - Section 111961: 10
Incomes not included in total income
A. Incomes not to be included in total income · Read with Schedules II to VII - Section 121961: 13A, 13B
Incomes not included in total income of political parties and electoral trusts.
B. Incomes not to be included in total income of political parties and electoral trusts · Read with Schedule VIII - Section 131961: 14
Heads of Income.
A. Heads of income - Section 141961: 14A
Income not forming part of total income and expenditure in relation to such income.
A. Heads of income - Section 151961: 15
Salaries
B. Salaries - Section 161961: 17
Income from salary
B. Salaries - Section 171961: 17
Perquisite
B. Salaries - Section 181961: 17
Profits in lieu of salary
B. Salaries - Section 191961: 10(10), 10(10A), 10(10AA), 10(10B), 10(10C), 16
Deductions from salaries
B. Salaries - Section 201961: 22
Income from house property.
C. Income from House Property - Section 211961: 23, 27
Determination of annual value.
C. Income from House Property - Section 221961: 24, 25
Deductions from income from house property.
C. Income from House Property - Section 231961: 25A
Arrears of rent and unrealised rent received subsequently.
C. Income from House Property - Section 241961: 26
Property owned by co-owners.
C. Income from House Property - Section 251961: 27
Interpretation
C. Income from House Property - Section 261961: 28
Income under head “Profits and gains of business or profession"
D. Profits and Gains of Business or Profession - Section 271961: 29
Manner of computing profits and gains of business or profession
D. Profits and Gains of Business or Profession - Section 281961: 30, 31, 38
Rent, rates, taxes, repairs and insurance.
D. Profits and Gains of Business or Profession - Section 291961: 36, 40A
Deductions related to employee welfare.
D. Profits and Gains of Business or Profession - Section 301961: 36
Deduction on certain premium.
D. Profits and Gains of Business or Profession - Section 311961: 36
Deduction for bad debt and provision for bad and doubtful debt.
D. Profits and Gains of Business or Profession - Section 321961: 36
Other deductions.
D. Profits and Gains of Business or Profession - Section 331961: 32, 38
Deduction for depreciation.
D. Profits and Gains of Business or Profession - Section 341961: 37
General conditions for allowable deductions.
D. Profits and Gains of Business or Profession - Section 351961: 40
Amounts not deductible in certain circumstances.
D. Profits and Gains of Business or Profession - Section 361961: 40A
Expenses or payments not deductible in certain circumstances.
D. Profits and Gains of Business or Profession - Section 371961: 43B
Certain deductions allowed on actual payment basis only.
D. Profits and Gains of Business or Profession - Section 381961: 41
Certain sums deemed as profits and gains of business or profession.
D. Profits and Gains of Business or Profession - Section 391961: 43
Computation of actual cost.
D. Profits and Gains of Business or Profession - Section 401961: 43C
Special provision for computation of cost of acquisition of certain assets.
D. Profits and Gains of Business or Profession - Section 411961: 43
Written down value of depreciable asset.
D. Profits and Gains of Business or Profession - Section 421961: 43A
Capitalising impact of foreign exchange fluctuation.
D. Profits and Gains of Business or Profession - Section 431961: 43AA
Taxation of foreign exchange fluctuation.
D. Profits and Gains of Business or Profession - Section 441961: 35D
Amortisation of certain preliminary expenses.
D. Profits and Gains of Business or Profession - Section 451961: 35
Expenditure on scientific research.
D. Profits and Gains of Business or Profession · Read with Schedule XIII - Section 461961: 35AD
Capital expenditure of specified business.
D. Profits and Gains of Business or Profession - Section 471961: 35CCC, 35CCD
Expenditure on agricultural extension project and skill development project.
D. Profits and Gains of Business or Profession - Section 481961: 33AB
Tea development account, coffee development account and rubber development account.
D. Profits and Gains of Business or Profession · Read with Schedule IX - Section 491961: 33ABA
Site Restoration Fund.
D. Profits and Gains of Business or Profession · Read with Schedule X - Section 501961: 44A
Special provision in case of trade, profession or similar association.
D. Profits and Gains of Business or Profession - Section 511961: 35E
Amortisation of expenditure for prospecting certain minerals.
D. Profits and Gains of Business or Profession · Read with Schedule XII - Section 521961: 35ABA, 35ABB, 35DD, 35DDA
Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
D. Profits and Gains of Business or Profession - Section 531961: 43CA
Full value of consideration for transfer of assets other than capital assets in certain cases.
D. Profits and Gains of Business or Profession - Section 541961: 42
Business of prospecting for mineral oils.
D. Profits and Gains of Business or Profession - Section 551961: 44
Insurance business.
D. Profits and Gains of Business or Profession · Read with Schedule XIV - Section 561961: 43D
Special provision in case of interest income of specified financial institutions.
D. Profits and Gains of Business or Profession - Section 571961: 43CB
Revenue recognition for construction and service contracts.
D. Profits and Gains of Business or Profession - Section 581961: 44AD, 44ADA, 44AE
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
D. Profits and Gains of Business or Profession - Section 591961: 44DA
Computation of royalty and fee for technical services in hands of non-residents.
D. Profits and Gains of Business or Profession - Section 601961: 44C
Deduction of head office expenditure in case of non-residents.
D. Profits and Gains of Business or Profession - Section 611961: 44B, 44BB, 44BBA, 44BBB, 44BBC, 44BBD
Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents
D. Profits and Gains of Business or Profession - Section 621961: 44AA
Maintenance of books of account.
D. Profits and Gains of Business or Profession - Section 631961: 44AB
Tax Audit
D. Profits and Gains of Business or Profession - Section 641961: 44DB
Special provision for computing deductions in case of business reorganisation of co-operative banks.
D. Profits and Gains of Business or Profession - Section 651961: 44DB
Interpretation for purposes of section 64
D. Profits and Gains of Business or Profession - Section 661961: 28 to 44DA
Interpretation
D. Profits and Gains of Business or Profession - Section 671961: 45
Capital gains.
E. Capital Gains - Section 681961: 46
Capital gains on distribution of assets by companies in liquidation.
E. Capital Gains - Section 691961: 46A
Capital gains on purchase by company of its own shares or other specified securities.
E. Capital Gains - Section 701961: 47
Transactions not regarded as transfer
E. Capital Gains - Section 711961: 47A
Withdrawal of exemption in certain cases.
E. Capital Gains - Section 721961: 48
Mode of computation of capital gains.
E. Capital Gains - Section 731961: 49
Cost with reference to certain modes of acquisition.
E. Capital Gains - Section 741961: 50
Special provision for computation of capital gains in case of depreciable assets.
E. Capital Gains - Section 751961: 50A
Special provision for cost of acquisition in case of depreciable asset.
E. Capital Gains - Section 761961: 50AA
Special provision for computation of capital gains in case of Market Linked Debenture
E. Capital Gains - Section 771961: 50B
Special provision for computation of capital gains in case of slump sale.
E. Capital Gains - Section 781961: 50C
Special provision for full value of consideration in certain cases.
E. Capital Gains - Section 791961: 50CA
Special provision for full value of consideration for transfer of share other than quoted share
E. Capital Gains - Section 801961: 50D
Fair market value deemed to be full value of consideration in certain cases.
E. Capital Gains - Section 811961: 51
Advance money received.
E. Capital Gains - Section 821961: 54
Profit on sale of property used for residence.
E. Capital Gains - Section 831961: 54B
Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.
E. Capital Gains - Section 841961: 54D
Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.
E. Capital Gains - Section 851961: 54EC
Capital gains not to be charged on investment in certain bonds.
E. Capital Gains - Section 861961: 54F
Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house.
E. Capital Gains - Section 871961: 54G
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
E. Capital Gains - Section 881961: 54GA
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.
E. Capital Gains - Section 891961: 54H
Extension of time for acquiring new asset or depositing or investing amount of capital gains.
E. Capital Gains - Section 901961: 55
Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.
E. Capital Gains - Section 911961: 55A
Reference to Valuation Officer.
E. Capital Gains - Section 921961: 56
Income from other sources.
F. Income from Other Sources - Section 931961: 57
Deductions.
F. Income from Other Sources - Section 941961: 58
Amounts not deductible.
F. Income from Other Sources - Section 951961: 59
Profits chargeable to tax.
F. Income from Other Sources - Section 961961: 60
Transfer of income without transfer of assets.
Chapter V — Income of other persons included in total income of assessee - Section 971961: 61, 62
Chargeability of income in transfer of assets.
Chapter V — Income of other persons included in total income of assessee - Section 981961: 63
“Transfer” and “revocable transfer” defined.
Chapter V — Income of other persons included in total income of assessee - Section 991961: 64
Income of individual to include income of spouse, minor child, etc.
Chapter V — Income of other persons included in total income of assessee - Section 1001961: 65
Liability of person in respect of income included in income of another person.
Chapter V — Income of other persons included in total income of assessee - Section 1011961: 66
Total income.
Chapter VI — Aggregation of income - Section 1021961: 68
Unexplained credits.
Chapter VI — Aggregation of income - Section 1031961: 69, 69B
Unexplained investment.
Chapter VI — Aggregation of income - Section 1041961: 69A, 69B
Unexplained asset.
Chapter VI — Aggregation of income - Section 1051961: 69C
Unexplained expenditure.
Chapter VI — Aggregation of income - Section 1061961: 69D
Amount borrowed or repaid through negotiable instrument, hundi, etc.
Chapter VI — Aggregation of income - Section 107New
Charge of tax.
Chapter VI — Aggregation of income - Section 1081961: 70
Set off of losses under same head of income.
Chapter VII — Set off, or carry forward and set off of losses - Section 1091961: 71
Set off of losses under any other head of income.
Chapter VII — Set off, or carry forward and set off of losses - Section 1101961: 71B
Carry forward and set off of loss from house property.
Chapter VII — Set off, or carry forward and set off of losses - Section 1111961: 74
Carry forward and set off of loss from Capital gains.
Chapter VII — Set off, or carry forward and set off of losses - Section 1121961: 72
Carry forward and set off of business loss.
Chapter VII — Set off, or carry forward and set off of losses - Section 1131961: 73
Set off and carry forward of losses computed in respect of speculation business
Chapter VII — Set off, or carry forward and set off of losses - Section 1141961: 73A
Set off and carry forward of losses computed in respect of specified business.
Chapter VII — Set off, or carry forward and set off of losses - Section 1151961: 74A
Set off and carry forward of losses from specified activity.
Chapter VII — Set off, or carry forward and set off of losses - Section 1161961: 72A
Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.
Chapter VII — Set off, or carry forward and set off of losses - Section 1171961: 72AA
Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases.
Chapter VII — Set off, or carry forward and set off of losses - Section 1181961: 72AB
Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks.
Chapter VII — Set off, or carry forward and set off of losses - Section 1191961: 78, 79
Carry forward and set off of losses not permissible in certain cases.
Chapter VII — Set off, or carry forward and set off of losses - Section 1201961: 79A
No set off of losses against undisclosed income consequent to search, requisition and survey.
Chapter VII — Set off, or carry forward and set off of losses - Section 1211961: 80
Submission of return for losses.
Chapter VII — Set off, or carry forward and set off of losses - Section 1221961: 80A, 80AB, 80AC, 80B
Deductions to be made in computing total income.
A. General - Section 1231961: 80C, 80CCC, 80CCE
Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc
B. Deductions in respect of Certain Payments · Read with Schedule XV - Section 1241961: 80CCD
Deduction in respect of employer and assessee contribution to pension scheme of Central Government.
B. Deductions in respect of Certain Payments · Read with Schedule XV - Section 1251961: 80CCH
Deduction in respect of contribution to Agnipath Scheme.
B. Deductions in respect of Certain Payments - Section 1261961: 80D
Deduction in respect of health insurance premia.
B. Deductions in respect of Certain Payments - Section 1271961: 80DD
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
B. Deductions in respect of Certain Payments - Section 1281961: 80DDB
Deduction in respect of medical treatment, etc.
B. Deductions in respect of Certain Payments - Section 1291961: 80E
Deduction in respect of interest on loan taken for higher education.
B. Deductions in respect of Certain Payments - Section 1301961: 80EE
Deduction in respect of interest on loan taken for residential house property.
B. Deductions in respect of Certain Payments - Section 1311961: 80EEA
Deduction in respect of interest on loan taken for certain house property.
B. Deductions in respect of Certain Payments - Section 1321961: 80EEB
Deduction in respect of purchase of electric vehicle.
B. Deductions in respect of Certain Payments - Section 1331961: 80G
Deduction in respect of donations to certain funds, charitable institutions, etc.
B. Deductions in respect of Certain Payments - Section 1341961: 80GG
Deductions in respect of rents paid.
B. Deductions in respect of Certain Payments - Section 1351961: 80GGA
Deduction in respect of certain donations for scientific research or rural development.
B. Deductions in respect of Certain Payments - Section 1361961: 80GGB
Deduction in respect of contributions given by companies to political parties.
B. Deductions in respect of Certain Payments - Section 1371961: 80GGC
Deduction in respect of contributions given by any person to political parties.
B. Deductions in respect of Certain Payments - Section 1381961: 80-IA
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
C. Deductions in respect of Certain Incomes - Section 1391961: 80-IAB
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.
C. Deductions in respect of Certain Incomes - Section 1401961: 80-IAC
Special provision in respect of specified business.
C. Deductions in respect of Certain Incomes - Section 1411961: 80-IB
Deduction in respect of profits and gains from certain industrial undertakings.
C. Deductions in respect of Certain Incomes - Section 1421961: 80-IBA
Deductions in respect of profits and gains from housing projects.
C. Deductions in respect of Certain Incomes - Section 1431961: 80-IE
Special provisions in respect of certain undertakings in North-Eastern States.
C. Deductions in respect of Certain Incomes - Section 1441961: 10AA
Special provisions in respect of newly established Units in Special Economic Zones.
C. Deductions in respect of Certain Incomes - Section 1451961: 80JJA
Deduction for businesses engaged in collecting and processing of bio-degradable waste.
C. Deductions in respect of Certain Incomes - Section 1461961: 80JJAA
Deduction in respect of additional employee cost.
C. Deductions in respect of Certain Incomes - Section 1471961: 80LA
Deductions for income of Offshore Banking Units and Units of International Financial Services Centre.
C. Deductions in respect of Certain Incomes - Section 1481961: 80M
Deduction in respect of certain inter-corporate dividends.
C. Deductions in respect of Certain Incomes - Section 1491961: 80P
Deduction in respect of income of co-operative societies.
C. Deductions in respect of Certain Incomes - Section 150New
Deduction in respect of income of federal co-operative.
C. Deductions in respect of Certain Incomes - Section 1511961: 80QQB
Deduction in respect of royalty income, etc., of authors of certain books other than text-books.
C. Deductions in respect of Certain Incomes - Section 1521961: 80RRB
Deduction in respect of royalty on patents.
C. Deductions in respect of Certain Incomes - Section 1531961: 80TTA, 80TTB
Deduction for interest on deposits.
D. Deductions in respect of Other Incomes - Section 1541961: 80U
Deduction in case of a person with disability.
E. Other Deductions - Section 1551961: 87
Rebate to be allowed in computing income-tax.
A. Rebates and Reliefs - Section 1561961: 87A
Rebate of income-tax in case of certain individuals.
A. Rebates and Reliefs - Section 1571961: 89
Relief when salary, etc., is paid in arrears or in advance.
A. Rebates and Reliefs - Section 1581961: 89A
Relief from taxation in income from retirement benefit account maintained in a notified country.
A. Rebates and Reliefs - Section 1591961: 90, 90A
Agreement with foreign countries or specified territories and adoption by Central Government of Agreement between Specified associations for double taxation relief.
B. Double Taxation Relief - Section 1601961: 91
Countries with which no agreement exists.
B. Double Taxation Relief - Section 1611961: 92
Computation of income from international transaction and Specified domestic Transaction having regard to arm's length price.
Chapter X — Special provisions relating to avoidance of tax - Section 1621961: 92A
Meaning of associated enterprise. [Since this meaning is for the purposes of the entire chapter, the definition has not been separately included in sections 170 and 177, as was done in the corresponding sections 92CE and 94B of the Income-tax Act, 1961]
Chapter X — Special provisions relating to avoidance of tax - Section 1631961: 92B
Meaning of international transaction.
Chapter X — Special provisions relating to avoidance of tax - Section 1641961: 92BA
Meaning of specified domestic transaction.
Chapter X — Special provisions relating to avoidance of tax - Section 1651961: 92C
Determination of arm's length price.
Chapter X — Special provisions relating to avoidance of tax - Section 1661961: 92CA
Reference to Transfer Pricing Officer.
Chapter X — Special provisions relating to avoidance of tax - Section 1671961: 92CB
Power of Board to make safe harbour rules.
Chapter X — Special provisions relating to avoidance of tax - Section 1681961: 92CC
Advance pricing agreement.
Chapter X — Special provisions relating to avoidance of tax - Section 1691961: 92CD
Effect to advance pricing agreement.
Chapter X — Special provisions relating to avoidance of tax - Section 1701961: 92CE
Secondary adjustment in certain cases
Chapter X — Special provisions relating to avoidance of tax - Section 1711961: 92D
Maintenance, keeping and furnishing of information and document by certain persons.
Chapter X — Special provisions relating to avoidance of tax - Section 1721961: 92E
Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.
Chapter X — Special provisions relating to avoidance of tax - Section 1731961: 92F
Definitions of certain terms relevant to determination of arm's length price, etc.
Chapter X — Special provisions relating to avoidance of tax - Section 1741961: 93
Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
Chapter X — Special provisions relating to avoidance of tax - Section 1751961: 94
Avoidance of tax by certain transactions in securities.
Chapter X — Special provisions relating to avoidance of tax - Section 1761961: 94A
Special measures in respect of transactions with persons located in notified jurisdictional area.
Chapter X — Special provisions relating to avoidance of tax - Section 1771961: 94B
Limitation on interest deduction in certain cases.
Chapter X — Special provisions relating to avoidance of tax - Section 1781961: 95
Applicability of General Anti-Avoidance Rule.
Chapter XI — General anti-avoidance rule - Section 1791961: 96
Impermissible avoidance arrangement.
Chapter XI — General anti-avoidance rule - Section 1801961: 97
Arrangement to lack commercial substance.
Chapter XI — General anti-avoidance rule - Section 1811961: 98
Consequences of impermissible avoidance arrangement.
Chapter XI — General anti-avoidance rule - Section 1821961: 99
Treatment of connected person and accommodating party
Chapter XI — General anti-avoidance rule - Section 1831961: 100, 101
Application of this Chapter.
Chapter XI — General anti-avoidance rule - Section 1841961: 102
Interpretation.
Chapter XI — General anti-avoidance rule - Section 1851961: 269SS
Mode of taking or accepting certain loans, deposits and specified sum.
Chapter XII — Mode of payment in certain cases etc. - Section 1861961: 269ST
Mode of undertaking transactions
Chapter XII — Mode of payment in certain cases etc. - Section 1871961: 269SU
Acceptance of payment through prescribed electronic modes.
Chapter XII — Mode of payment in certain cases etc. - Section 1881961: 269T
Mode of repayment of certain loans or deposits or specified advances.
Chapter XII — Mode of payment in certain cases etc. - Section 1891961: 269SS, 269ST, 269T
Interpretation.
Chapter XII — Mode of payment in certain cases etc. - Section 1901961: 110
Determination of tax where total income includes income on which no tax is payable.
A- Determination of tax in Certain Special Cases - Section 1911961: 111
Tax on accumulated balance of recognised provident fund.
A- Determination of tax in Certain Special Cases - Section 1921961: 113
Tax in case of block assessment of search cases.
A- Determination of tax in Certain Special Cases - Section 1931961: 115ACA
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
A- Determination of tax in Certain Special Cases - Section 1941961: 115B, 115BB, 115BBF, 115BBG, 115BBH, 115BBJ
Tax on certain incomes.
A- Determination of tax in Certain Special Cases - Section 1951961: 115BBE
Tax on income referred to in sections 102 to 106.
A- Determination of tax in Certain Special Cases - Section 1961961: 111A
Tax on short-term capital gains in certain cases.
B- Special Provisions relating to tax on Capital Gains - Section 1971961: 112
Tax on long-term capital gains.
B- Special Provisions relating to tax on Capital Gains - Section 1981961: 112A
Tax on long-term capital gains in certain cases.
B- Special Provisions relating to tax on Capital Gains - Section 1991961: 115BA
Tax on income of certain manufacturing domestic companies.
C- New Tax Regimes - Section 2001961: 115BAA
Tax on income of certain domestic companies.
C- New Tax Regimes - Section 2011961: 115BAB
Tax on income of new manufacturing domestic companies.
C- New Tax Regimes - Section 2021961: 115BAC
New tax regime for individuals, Hindu undivided family and others.
C- New Tax Regimes - Section 2031961: 115BAD
Tax on income of certain resident co-operative societies.
C- New Tax Regimes - Section 2041961: 115BAE
Tax on income of certain new manufacturing co-operative societies.
C- New Tax Regimes - Section 2051961: 115BA, 115BAA, 115BAB, 115BAD, 115BAE
Conditions for tax on income of certain companies and cooperative societies.
C- New Tax Regimes - Section 2061961: 115JAA, 115JB, 115JC, 115JD, 115JE, 115JEE, 115JF
Special provision for minimum alternate tax and alternate minimum tax.
D.—Special provisions relating to Minimum Alternate Tax and Alternate Minimum Tax - Section 2071961: 115A
Tax on dividends, royalty and fees for technical services in case of foreign companies.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2081961: 115AB
Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2091961: 115AC
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2101961: 115AD
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2111961: 115BBA
Tax on non-resident sportsmen or sports associations.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2121961: 115C
Interpretation.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2131961: 115D
Special provision for computation of total income of non-residents.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2141961: 115E
Tax on investment income and long-term capital gains.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2151961: 115F
Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2161961: 115G
Return of income not to be furnished in certain cases.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2171961: 115H
Application of benefits under sections 212 to 216.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2181961: 115-I
Tax on business income of Offshore Banking Units or International Financial Services Centre unit.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2191961: 115JG
Conversion of an Indian branch of foreign company into subsidiary Indian company.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2201961: 115JH
Foreign company said to be resident in India.
E.—Special provisions relating to Non-residents and Foreign Companies - Section 2211961: 115TCA
Tax on income from securitisation trusts.
F.-Special provisions relating to Pass-through entities - Section 2221961: 115U
Tax on income in case of venture capital undertakings.
F.-Special provisions relating to Pass-through entities - Section 2231961: 115UA
Tax on income of unit holder and business trust.
F.-Special provisions relating to Pass-through entities - Section 2241961: 115UB
Tax on income of investment fund and its unit holders.
F.-Special provisions relating to Pass-through entities - Section 2251961: 115VA
Income from the business of operating qualifying ships.
G.—Special provisions relating to income of Shipping Companies - Section 2261961: 115VB, 115VE, 115VF
Tonnage tax scheme.
G.—Special provisions relating to income of Shipping Companies - Section 2271961: 115VG, 115VH, 115VX
Computation of tonnage income.
G.—Special provisions relating to income of Shipping Companies - Section 2281961: 115V-I, 115VJ, 115V-O
Relevant shipping income and exclusion from book profit.
G.—Special provisions relating to income of Shipping Companies - Section 2291961: 115VK, 115VN
Depreciation and gains relating to tonnage tax assets.
G.—Special provisions relating to income of Shipping Companies - Section 2301961: 115VL, 115VM
Exclusion of deduction, loss, set off, etc.
G.—Special provisions relating to income of Shipping Companies - Section 2311961: 115VP, 115VQ, 115VR, 115VS
Method of opting of tonnage tax scheme and validity.
G.—Special provisions relating to income of Shipping Companies - Section 2321961: 115VT, 115VU, 115VV, 115VW, 115VZA
Certain conditions for applicability of tonnage tax scheme.
G.—Special provisions relating to income of Shipping Companies - Section 2331961: 115VY, 115VZ
Amalgamation and demerger.
G.—Special provisions relating to income of Shipping Companies - Section 2341961: 115VZB, 115VZC
Avoidance of tax and exclusion from tonnage tax scheme.
G.—Special provisions relating to income of Shipping Companies - Section 2351961: 115V, 115VC, 115VD
Interpretation.
G.—Special provisions relating to income of Shipping Companies - Section 2361961: 116
Income-tax authorities.
A- Authorities, Jurisdiction and Functions - Section 2371961: 117
Appointment of income-tax authorities.
A- Authorities, Jurisdiction and Functions - Section 2381961: 118
Control of income-tax authorities.
A- Authorities, Jurisdiction and Functions - Section 2391961: 119
Instructions to subordinate authorities.
A- Authorities, Jurisdiction and Functions - Section 2401961: 119A
Taxpayer's Charter.
A- Authorities, Jurisdiction and Functions - Section 2411961: 120
Jurisdiction of income-tax authorities.
A- Authorities, Jurisdiction and Functions - Section 2421961: 124
Jurisdiction of Assessing Officers.
A- Authorities, Jurisdiction and Functions - Section 2431961: 127
Power to transfer cases.
A- Authorities, Jurisdiction and Functions - Section 2441961: 129
Change of incumbent of an office.
A- Authorities, Jurisdiction and Functions - Section 2451961: 130
Faceless jurisdiction of income-tax authorities.
A- Authorities, Jurisdiction and Functions - Section 2461961: 131
Power regarding discovery, production of evidence, etc.
B- Powers - Section 2471961: 132
Search and seizure.
B- Powers - Section 2481961: 132A
Powers to requisition.
B- Powers - Section 2491961: 132, 132A
Reasons not to be disclosed.
B- Powers - Section 2501961: 132B
Application of seized or requisitioned assets.
B- Powers - Section 2511961: 132 & 132A
Copying, extraction, retention and release of books of account and documents seized or requisitioned.
B- Powers - Section 2521961: 133
Power to call for information.
B- Powers - Section 2531961: 133A
Powers of survey.
B- Powers - Section 2541961: 133B
Power to collect certain information.
B- Powers - Section 2551961: 134
Power to inspect registers of companies.
B- Powers - Section 2561961: 135
Power of certain income-tax authorities
B- Powers - Section 2571961: 136
Proceedings before income-tax authorities to be judicial proceedings.
B- Powers - Section 2581961: 138
Disclosure of information relating to assesses.
B- Powers - Section 2591961: 133C
Power to call for information by prescribed income-tax authority.
B- Powers - Section 2601961: 135A
Faceless collection of information.
B- Powers - Section 2611961: 131 to 135
Interpretation.
B- Powers - Section 2621961: 139A, 139AA
Permanent Account Number.
Chapter XV — Return of income - Section 2631961: 139, 139D, 194P
Return of income.
Chapter XV — Return of income - Section 2641961: 139B
Scheme for submission of returns through tax return preparers
Chapter XV — Return of income - Section 2651961: 140
Return by whom to be verified.
Chapter XV — Return of income - Section 2661961: 140A
Self-assessment.
Chapter XV — Return of income - Section 2671961: 140B
Tax on updated return.
Chapter XV — Return of income - Section 2681961: 142
Inquiry before assessment.
A- Procedure for Assessment - Section 2691961: 142A
Estimation of value of assets by Valuation Officer.
A- Procedure for Assessment - Section 2701961: 143
Assessment.
A- Procedure for Assessment - Section 2711961: 144
Best judgment assessment.
A- Procedure for Assessment - Section 2721961: 144A
Power of Joint Commissioner to issue directions in certain cases.
A- Procedure for Assessment - Section 2731961: 144B
Faceless Assessment.
A- Procedure for Assessment - Section 2741961: 144BA
Reference to Principal Commissioner or Commissioner in certain cases.
A- Procedure for Assessment - Section 2751961: 144C
Reference to Dispute Resolution Panel.
A- Procedure for Assessment - Section 2761961: 145
Method of accounting.
A- Procedure for Assessment - Section 2771961: 145A
Method of accounting in certain cases.
A- Procedure for Assessment - Section 2781961: 145B
Taxability of certain income.
A- Procedure for Assessment - Section 2791961: 147
Income escaping assessment.
A- Procedure for Assessment - Section 2801961: 148
Issue of notice where income has escaped assessment.
A- Procedure for Assessment - Section 2811961: 148A
Procedure before issuance of notice under section 280.
A- Procedure for Assessment - Section 2821961: 149
Time limit for notices under sections 280 and 281.
A- Procedure for Assessment - Section 2831961: 150
Provision for cases where assessment is in pursuance of an order on appeal, etc.
A- Procedure for Assessment - Section 2841961: 151
Sanction for issue of notice.
A- Procedure for Assessment - Section 2851961: 152
Other provisions.
A- Procedure for Assessment - Section 2861961: 153
Time limit for completion of assessment, reassessment and recomputation.
A- Procedure for Assessment - Section 2871961: 154
Rectification of mistake.
A- Procedure for Assessment - Section 2881961: 155
Other amendments.
A- Procedure for Assessment - Section 2891961: 156
Notice of demand.
A- Procedure for Assessment - Section 2901961: 156A
Modification and revision of notice in certain cases.
A- Procedure for Assessment - Section 2911961: 157
Intimation of loss.
A- Procedure for Assessment - Section 2921961: 158BA
Assessment of total undisclosed income as a result of search.
B- Special Procedure for Assessment in Search Cases - Section 2931961: 158BB
Computation of total undisclosed income of block period.
B- Special Procedure for Assessment in Search Cases - Section 2941961: 158BC
Procedure for block assessment.
B- Special Procedure for Assessment in Search Cases - Section 2951961: 158BD
Undisclosed income of any other person.
B- Special Procedure for Assessment in Search Cases - Section 2961961: 158BE
Time-limit for completion of block assessment.
B- Special Procedure for Assessment in Search Cases - Section 2971961: 158BF
Certain interests and penalties not to be levied or imposed.
B- Special Procedure for Assessment in Search Cases - Section 2981961: 158BFA
Levy of interest and penalty in certain cases.
B- Special Procedure for Assessment in Search Cases - Section 2991961: 158BG
Authority competent to make assessment of block period.
B- Special Procedure for Assessment in Search Cases - Section 3001961: 158BH
Application of other provisions of Act.
B- Special Procedure for Assessment in Search Cases - Section 3011961: 158B
Interpretation.
B- Special Procedure for Assessment in Search Cases - Section 3021961: 159
Legal representative
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3031961: 160
Representative assessee.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3041961: 161, 165, 166, 167
Liability of representative assessee.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3051961: 162
Right of representative assessee to recover tax paid.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3061961: 163
Who may be regarded as agent.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3071961: 164
Charge of tax where share of beneficiaries unknown.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3081961: 164A
Charge of tax in case of oral trust.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3091961: 67A
Method of computing a member's share in income of association of persons or body of individuals.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3101961: 86
Share of member of association of persons or body of individuals in income of association or body.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3111961: 167B
Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3121961: 168, 169
Executor.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3131961: 170
Succession to business or profession otherwise than on death.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3141961: 170A
Effect of order of tribunal or court in respect of business reorganisation.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3151961: 171
Assessment after partition of a Hindu undivided family.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3161961: 172
Shipping business of non-residents
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3171961: 174
Assessment of persons leaving India
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3181961: 174A
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3191961: 175
Assessment of persons likely to transfer property to avoid tax.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3201961: 176
Discontinued business.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3211961: 177
Association dissolved or business discontinued.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3221961: 178
Company in liquidation.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3231961: 179
Liability of directors of private company
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3241961: 167A
Charge of tax in case of a firm.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3251961: 184
Assessment as a Firm.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3261961: 185
Assessment when section 325 not complied with.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3271961: 187
Change in constitution of a firm.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3281961: 188
Succession of one firm by another firm.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3291961: 188A
Joint and several liability of partners for tax payable by firm.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3301961: 189
Firm dissolved or business discontinued.
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3311961: 167C
Liability of partners of limited liability partnership in liquidation
A- Association of Persons, Firm, Hindu Undivided Family, etc. - Section 3321961: 11, 12A, 12AB, 80G
Application for registration.
B- Special provisions for registered non-profit organisation - Section 333New
Switching over of regimes.
B- Special provisions for registered non-profit organisation - Section 3341961: 11, 12, 13, 115BBC, 115BBI
Tax on income of registered non-profit organisation.
B- Special provisions for registered non-profit organisation - Section 335New
Regular income.
B- Special provisions for registered non-profit organisation - Section 336New
Taxable regular income.
B- Special provisions for registered non-profit organisation - Section 337New
Specified income.
B- Special provisions for registered non-profit organisation - Section 338New
Income not to be included in regular income.
B- Special provisions for registered non-profit organisation - Section 339New
Corpus donation.
B- Special provisions for registered non-profit organisation - Section 340New
Deemed corpus donation.
B- Special provisions for registered non-profit organisation - Section 341New
Application of income.
B- Special provisions for registered non-profit organisation - Section 342New
Accumulated income.
B- Special provisions for registered non-profit organisation - Section 343New
Deemed accumulated income.
B- Special provisions for registered non-profit organisation - Section 3441961: 2(15) and 11
Business undertaking held as property.
B- Special provisions for registered non-profit organisation - Section 345New
Restriction on commercial activities by a registered non-profit organisation.
B- Special provisions for registered non-profit organisation - Section 346New
Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility.
B- Special provisions for registered non-profit organisation - Section 3471961: 11, 12A and 139
Books of account.
B- Special provisions for registered non-profit organisation - Section 348New
Audit.
B- Special provisions for registered non-profit organisation - Section 349New
Return of income.
B- Special provisions for registered non-profit organisation - Section 350New
Permitted modes of investment.
B- Special provisions for registered non-profit organisation - Section 3511961: 12AB, 13, 115BBI, 115TD to 115TF
Specified violation.
B- Special provisions for registered non-profit organisation - Section 352New
Tax on accreted income.
B- Special provisions for registered non-profit organisation - Section 353New
Other violations.
B- Special provisions for registered non-profit organisation - Section 3541961: 80G
Application for approval for purpose of section 133(1)(b)(ii).
B- Special provisions for registered non-profit organisation - Section 3551961: 2(15), 11, 12, 13, 115BBC, 115TD to 115TF
Interpretation.
B- Special provisions for registered non-profit organisation - Section 3561961: 246
Appealable orders before Joint Commissioner (Appeals).
1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals) - Section 3571961: 246A
Appealable orders before Commissioner (Appeals).
1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals) - Section 3581961: 249
Form of appeal and limitation.
1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals) - Section 3591961: 250
Procedure in appeal.
1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals) - Section 3601961: 251
Powers of Joint Commissioner (Appeals) or Commissioner (Appeals).
1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals) - Section 3611961: 252, 252A
Appellate Tribunal.
2. Appeals to Appellate Tribunal. - Section 3621961: 253
Appeals to Appellate Tribunal.
2. Appeals to Appellate Tribunal. - Section 3631961: 254
Orders of Appellate Tribunal.
2. Appeals to Appellate Tribunal. - Section 3641961: 255
Procedure of Appellate Tribunal.
2. Appeals to Appellate Tribunal. - Section 3651961: 260A
Appeal to High Court.
3. Appeals to High Court - Section 3661961: 260B
Case before High Court to be heard by not less than two Judges.
3. Appeals to High Court - Section 3671961: 261
Appeal to Supreme Court.
4. Appeals to Supreme Court - Section 3681961: 262
Hearing before Supreme Court.
4. Appeals to Supreme Court - Section 3691961: 265
Tax to be paid irrespective of appeal, etc.
5. General - Section 3701961: 266
Execution for costs awarded by Supreme Court.
5. General - Section 3711961: 267
Amendment of assessment on appeal.
5. General - Section 3721961: 268
Exclusion of time taken for copy.
5. General - Section 3731961: 268A
Filing of appeal by income-tax authority.
5. General - Section 3741961: 269
Interpretation of “High Court”.
5. General - Section 3751961: 158A
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
B- Special provisions for avoiding repetitive appeals - Section 3761961: 158AB
Procedure where an identical question of law is pending before High Courts or Supreme Court.
B- Special provisions for avoiding repetitive appeals - Section 3771961: 263
Revision of orders prejudicial to revenue.
C- Revision by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner - Section 3781961: 264
Revision of other orders.
C- Revision by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner - Section 3791961: 245MA
Dispute Resolution Committee
D- Alternate Dispute Resolutions - Section 3801961: 245N
Interpretation.
D- Alternate Dispute Resolutions - Section 3811961: 245-OB
Board for Advance Rulings.
D- Alternate Dispute Resolutions - Section 3821961: 245P
Vacancies, etc., not to invalidate proceedings.
D- Alternate Dispute Resolutions - Section 3831961: 245Q
Application for advance ruling.
D- Alternate Dispute Resolutions - Section 3841961: 245R
Procedure on receipt of application.
D- Alternate Dispute Resolutions - Section 3851961: 245RR
Appellate authority not to proceed in certain cases.
D- Alternate Dispute Resolutions - Section 3861961: 245T
Advance ruling to be void in certain circumstances.
D- Alternate Dispute Resolutions - Section 3871961: 245U
Powers of the Board for Advance Rulings.
D- Alternate Dispute Resolutions - Section 3881961: 245V
Procedure of Board for Advance Rulings.
D- Alternate Dispute Resolutions - Section 3891961: 245W
Appeal.
D- Alternate Dispute Resolutions - Section 3901961: 190, 199, 206C
Deduction or collection at source and advance payment.
A. General - Section 3911961: 191
Direct payment
A. General - Section 3921961: 192, 192A
Salary and accumulated balance due to an employee
B. Deduction and collection at source - Section 3931961: 193, 194, 194A, 194B, 194BA, 194BB, 194C, 194D, 194DA, 194E, 194EE, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194M, 194N, 194-O, 194P, 194Q, 194R, 194S, 194T, 195, 195A, 196, 196A, 196B, 196C, 196D, 197A
Tax to be deducted at source
B. Deduction and collection at source - Section 3941961: 206C
Collection of tax at source
B. Deduction and collection at source - Section 3951961: 197, 195, 203, 206C
Certificates
B. Deduction and collection at source - Section 3961961: 198
Tax deducted is income received
B. Deduction and collection at source - Section 3971961: 203A, 206AA, 206CC, 200, 206A, 206C, 194-IA, 194-IB, 194M, 194S, 195
Compliance and reporting.
B. Deduction and collection at source - Section 3981961: 201, 206C
Consequences of failure to deduct or pay or, collect or pay
B. Deduction and collection at source - Section 3991961: 200A, 206CB
Processing
B. Deduction and collection at source - Section 4001961: 194A, 194BA, 194N, 194-O, 194Q, 194R, 194S, 195, 197, 197A, 206C
Power of Central Government to relax provisions of this Chapter
B. Deduction and collection at source - Section 4011961: 205
Bar against direct demand on assessee
B. Deduction and collection at source - Section 4021961: 192 to 206CB
Interpretation
B. Deduction and collection at source - Section 4031961: 207
Liability for payment of advance tax
C. Advance payment of tax - Section 4041961: 208
Conditions of liability to pay advance tax
C. Advance payment of tax - Section 4051961: 209
Computation of advance tax
C. Advance payment of tax - Section 4061961: 210
Payment of advance tax by assessee on his own accord
C. Advance payment of tax - Section 4071961: 209, 210, 211
Payment of advance tax by assessee in pursuance of order of Assessing Officer.
C. Advance payment of tax - Section 4081961: 211
Instalments of advance tax and due dates
C. Advance payment of tax - Section 4091961: 218
When assessee is deemed to be in default
C. Advance payment of tax - Section 4101961: 219
Credit for advance tax
C. Advance payment of tax - Section 4111961: 220
When tax payable and when assessee deemed in default
D. Collection and recovery - Section 4121961: 221
Penalty payable when tax in default
D. Collection and recovery - Section 4131961: 222, 224
Certificate by Tax Recovery Officer and Validity thereof
D. Collection and recovery - Section 4141961: 223
Tax Recovery Officer by whom recovery is to be effected.
D. Collection and recovery - Section 4151961: 225
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
D. Collection and recovery - Section 4161961: 226
Other modes of recovery
D. Collection and recovery - Section 4171961: 227
Recovery through State Government
D. Collection and recovery - Section 4181961: 228A
Recovery of tax in pursuance of agreements with foreign countries
D. Collection and recovery - Section 4191961: 229
Recovery of penalties, fine, interest and other sums
D. Collection and recovery - Section 4201961: 230
Tax clearance certificate
D. Collection and recovery - Section 4211961: 232
Recovery by suit or under other law not affected
D. Collection and recovery - Section 4221961: 173
Recovery of tax arrear in respect of non-resident from his assets.
D. Collection and recovery - Section 4231961: 234A
Interest for defaults in furnishing return of income.
E. Interest chargeable in certain cases - Section 4241961: 234B
Interest for defaults in payment of advance tax
E. Interest chargeable in certain cases - Section 4251961: 234C
Interest for deferment of advance tax.
E. Interest chargeable in certain cases - Section 4261961: 234D
Interest on excess refund
E. Interest chargeable in certain cases - Section 4271961: 234E, 271FA
Fee for default in furnishing statements
F. Levy of Fee in Certain Cases - Section 4281961: 234F, 234-I, 271B, 271BA
Fee for default in furnishing return of income, audited accounts and reports.
F. Levy of Fee in Certain Cases - Section 4291961: 234G
Fee for default relating to statement or certificate
F. Levy of Fee in Certain Cases - Section 4301961: 234H
Fee for default relating to intimation of Aadhaar number.
F. Levy of Fee in Certain Cases - Section 4311961: 237
Refunds
Chapter XX — Refunds - Section 4321961: 238
Person entitled to claim refund in certain special cases
Chapter XX — Refunds - Section 4331961: 239
Form of claim for refund and limitation
Chapter XX — Refunds - Section 4341961: 239A
Refund for denying liability to deduct tax in certain cases
Chapter XX — Refunds - Section 4351961: 240
Refund on appeal, etc.
Chapter XX — Refunds - Section 4361961: 242
Correctness of assessment not to be questioned
Chapter XX — Refunds - Section 4371961: 244A
Interest on refunds
Chapter XX — Refunds - Section 4381961: 245
Set off and withholding of refunds in certain cases
Chapter XX — Refunds - Section 4391961: 270A
Penalty for under-reporting and misreporting of income
Chapter XXI — Penalties - Section 4401961: 270AA
Waiver of penalty and immunity from prosecution
Chapter XXI — Penalties - Section 4411961: 271A
Failure to keep, maintain or retain books of account, documents, etc.
Chapter XXI — Penalties - Section 4421961: 271AA
Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions.
Chapter XXI — Penalties - Section 443New
Omitted by the Finance Act, 2026
Chapter XXI — Penalties - Section 4441961: 271AAD
Penalty for false entry, etc., in books of account
Chapter XXI — Penalties - Section 4451961: 271AAE
Benefits to related persons
Chapter XXI — Penalties - Section 446New
Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset
Chapter XXI — Penalties - Section 447New
Omitted by the Finance Act, 2026
Chapter XXI — Penalties - Section 4481961: 271C
Penalty for failure to deduct tax at source
Chapter XXI — Penalties - Section 4491961: 271CA
Penalty for failure to collect tax at source
Chapter XXI — Penalties - Section 4501961: 271D
Penalty for failure to comply with provisions of section 185
Chapter XXI — Penalties - Section 4511961: 271DA
Penalty for failure to comply with provisions of section 186
Chapter XXI — Penalties - Section 4521961: 271DB
Penalty for failure to comply with provisions of section 187
Chapter XXI — Penalties - Section 4531961: 271E
Penalty for failure to comply with provisions of section 188
Chapter XXI — Penalties - Section 4541961: 271FA
Penalty for failure to furnish statement of financial transaction or reportable account after a notice
Chapter XXI — Penalties - Section 4551961: 271FAA
Penalty for furnishing inaccurate statement of financial transaction or reportable account
Chapter XXI — Penalties - Section 4561961: 271FAB
Penalty for failure to furnish statement or information or document by an eligible investment fund
Chapter XXI — Penalties - Section 4571961: 271G
Penalty for failure to furnish information or document under section 171
Chapter XXI — Penalties - Section 4581961: 271GA
Penalty for failure to furnish information or document under section 506
Chapter XXI — Penalties - Section 4591961: 271GB
Penalty for failure to furnish report or for furnishing inaccurate report under section 511
Chapter XXI — Penalties - Section 4601961: 271GC
Penalty for failure to submit statement under section 505.
Chapter XXI — Penalties - Section 4611961: 271H
Penalty for failure to furnish statements, etc.
Chapter XXI — Penalties - Section 4621961: 271-I
Penalty for failure to furnish information or furnishing inaccurate Information under section 397(3)(d).
Chapter XXI — Penalties - Section 4631961: 271J
Penalty for furnishing incorrect information in reports or certificates
Chapter XXI — Penalties - Section 4641961: 271K
Penalty for failure to furnish statements, etc.
Chapter XXI — Penalties - Section 4651961: 272A
Penalty for failure to answer questions, sign statements, Furnish information, returns or statements, allow inspections, etc.
Chapter XXI — Penalties - Section 4661961: 272AA
Penalty for failure to comply with the provisions of section 254
Chapter XXI — Penalties - Section 4671961: 272B
Penalty for failure to comply with the provisions of sections 262 and 397.
Chapter XXI — Penalties - Section 4681961: 272BB
Penalty for failure to comply with the provisions of section 397
Chapter XXI — Penalties - Section 4691961: 273A
Power to reduce or waive penalty, etc., in certain cases
Chapter XXI — Penalties - Section 4701961: 273B
Penalty not to be imposed in certain cases [Since section 470 includes reference to sections 451 and 452, there is no separate provision in these sections that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention, like there was in the corresponding sections 271DA and 271DB of the Income-tax Act, 1961].
Chapter XXI — Penalties - Section 4711961: 274
Procedure [The provision of giving opportunity of being heard in sections 272A, 272AA, 272B and 272BB of the Income-tax Act, 1961 has been removed in the corresponding sections 465, 466, 467 and 468 of the Income-tax Act, 2025, since this is already contained in section 471, which applies for the whole chapter]
Chapter XXI — Penalties - Section 4721961: 275
Bar of limitation for imposing penalties
Chapter XXI — Penalties - Section 4731961: 275A
Contravention of order made during search action.
Chapter XXII — Offences and prosecution - Section 4741961: 275B
Failure to afford facility for inspection of books of account during search.
Chapter XXII — Offences and prosecution - Section 4751961: 276
Removal, concealment, transfer or delivery of property to prevent tax recovery
Chapter XXII — Offences and prosecution - Section 4761961: 276B
Failure to pay tax to credit of Central Government under Chapter XIX-B.
Chapter XXII — Offences and prosecution - Section 4771961: 276BB
Failure to pay tax collected at source.
Chapter XXII — Offences and prosecution - Section 4781961: 276C
Wilful attempt to evade tax, etc.
Chapter XXII — Offences and prosecution - Section 4791961: 276CC
Failure to furnish returns of income
Chapter XXII — Offences and prosecution - Section 4801961: 276CCC
Failure to furnish return of income setting forth undisclosed income
Chapter XXII — Offences and prosecution - Section 4811961: 276D
Failure to comply with a direction of special audit or valuation
Chapter XXII — Offences and prosecution - Section 4821961: 277
False statement in verification, etc.
Chapter XXII — Offences and prosecution - Section 4831961: 277A
Falsification of books of account or document, etc.
Chapter XXII — Offences and prosecution - Section 4841961: 278
Abetment of false return, etc.
Chapter XXII — Offences and prosecution - Section 4851961: 278A
Punishment for second and subsequent offences
Chapter XXII — Offences and prosecution - Section 4861961: 278AA
Punishment not to be imposed in certain cases
Chapter XXII — Offences and prosecution - Section 4871961: 278B
Offences by companies.
Chapter XXII — Offences and prosecution - Section 4881961: 278C
Offences by Hindu undivided family.
Chapter XXII — Offences and prosecution - Section 4891961: 278D
Presumption as to assets, books of account, etc., in certain cases
Chapter XXII — Offences and prosecution - Section 4901961: 278E
Presumption as to culpable mental state
Chapter XXII — Offences and prosecution - Section 4911961: 279
Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Chapter XXII — Offences and prosecution - Section 4921961: 279A
Certain offences to be non-cognizable
Chapter XXII — Offences and prosecution - Section 4931961: 279B
Proof of entries in records or documents
Chapter XXII — Offences and prosecution - Section 4941961: 280
Disclosure of particulars by public servants
Chapter XXII — Offences and prosecution - Section 4951961: 280A
Special Courts.
Chapter XXII — Offences and prosecution - Section 4961961: 280B
Offences triable by Special Court
Chapter XXII — Offences and prosecution - Section 4971961: 280C
Trial of offences as summons case
Chapter XXII — Offences and prosecution - Section 4981961: 280D
Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
Chapter XXII — Offences and prosecution - Section 4991961: 281
Certain transfers to be void
Chapter XXIII — Miscellaneous - Section 5001961: 281B
Provisional attachment to protect revenue in certain cases.
Chapter XXIII — Miscellaneous - Section 5011961: 282
Service of notice, generally
Chapter XXIII — Miscellaneous - Section 5021961: 282A
Authentication of notices and other documents.
Chapter XXIII — Miscellaneous - Section 5031961: 283
Service of notice when family is disrupted or firm etc., is dissolved.
Chapter XXIII — Miscellaneous - Section 5041961: 284
Service of notice in case of discontinued business
Chapter XXIII — Miscellaneous - Section 5051961: 285
Submission of statement by a non-resident having liaison office.
Chapter XXIII — Miscellaneous - Section 5061961: 285A
Furnishing of information or documents by an Indian concern in certain cases.
Chapter XXIII — Miscellaneous - Section 5071961: 285B
Submission of statements by producers of cinematograph films or persons engaged in specified activity
Chapter XXIII — Miscellaneous - Section 5081961: 285BA
Obligation to furnish statement of financial transaction or reportable account.
Chapter XXIII — Miscellaneous - Section 5091961: 285BAA
Obligation to furnish information on transaction of crypto-asset.
Chapter XXIII — Miscellaneous - Section 5101961: 285BB
Annual information statement.
Chapter XXIII — Miscellaneous - Section 5111961: 286
Furnishing of report in respect of international group.
Chapter XXIII — Miscellaneous - Section 5121961: 287
Publication of information respecting assessees in certain cases
Chapter XXIII — Miscellaneous - Section 5131961: 287A
Appearance by registered valuer in certain matters
Chapter XXIII — Miscellaneous - Section 5141961: 287A
Registration of valuers
Chapter XXIII — Miscellaneous - Section 5151961: 288
Appearance by authorized representative
Chapter XXIII — Miscellaneous - Section 5161961: 288A, 288B
Rounding off of amount of total income, or amount payable or refundable
Chapter XXIII — Miscellaneous - Section 5171961: 289
Receipt to be given.
Chapter XXIII — Miscellaneous - Section 5181961: 290
Indemnity.
Chapter XXIII — Miscellaneous - Section 5191961: 291
Power to tender immunity from prosecution.
Chapter XXIII — Miscellaneous - Section 5201961: 292
Cognizance of offences
Chapter XXIII — Miscellaneous - Section 5211961: 292A
Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply.
Chapter XXIII — Miscellaneous - Section 5221961: 292B
Circumstances in which return of income, assessment, approvals, etc., not to be invalid
Chapter XXIII — Miscellaneous - Section 5231961: 292BB
Notice deemed to be valid in certain circumstances.
Chapter XXIII — Miscellaneous - Section 5241961: 292C
Presumption as to assets, books of account, etc.
Chapter XXIII — Miscellaneous - Section 5251961: 292CC
Authorisation and assessment in case of search or requisition.
Chapter XXIII — Miscellaneous - Section 5261961: 293
Bar of suits in civil courts
Chapter XXIII — Miscellaneous - Section 5271961: 293A
Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils.
Chapter XXIII — Miscellaneous - Section 5281961: 293B
Power of Central Government or Board to condone delays in obtaining approval
Chapter XXIII — Miscellaneous - Section 5291961: 293C
Power to withdraw approval.
Chapter XXIII — Miscellaneous - Section 5301961: 294
Act to have effect pending legislative provision for charge of tax.
Chapter XXIII — Miscellaneous - Section 5311961: 294A
Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
Chapter XXIII — Miscellaneous - Section 5321961: 92CA, 142B, 144C, 151A, 157A, 231, 245MA, 245R, 245W, 250, 253, 255, 264A, 264B, 274, 279, 293D
Power to frame schemes.
Chapter XXIII — Miscellaneous - Section 5331961: 295
Power to make rules.
Chapter XXIII — Miscellaneous - Section 5341961: 139B, 296
Laying before Parliament
Chapter XXIII — Miscellaneous - Section 5351961: 298
Removal of difficulties.
Chapter XXIII — Miscellaneous - Section 5361961: 297
Repeal and savings.
Chapter XXIII — Miscellaneous
“Was — 1961” is the corresponding provision under the old Income-tax Act, 1961. A New tag means there is no direct 1961 equivalent. Where a 2025 section consolidates several old ones, all are listed.
Looking for the rules & forms instead? See the Income-tax Rules, 2026 ↔ 1962 mapping. For TDS/TCS rates and the section map, the TDS & TCS reference.
Common questions
- When did the Income-tax Act, 2025 come into force?
- The Income-tax Act, 2025 is effective from 1 April 2026 and replaces the Income-tax Act, 1961. This mapping reflects the Act as amended by the Finance Act, 2026.
- What does this page map?
- Every one of the 536 sections of the Income-tax Act, 2025 is shown against its parallel provision under the old Income-tax Act, 1961 — so you can move from a 2025 section to the 1961 one you already know, or the other way round. Where a 2025 section consolidates several old ones, all are listed.
- Which new section is the old Section 10 (exemptions)?
- Most of the Section 10 exemptions of the 1961 Act now live in Section 11 of the Income-tax Act, 2025, read with Schedules II to VII (the detailed lists of exempt incomes are moved into schedules). Search '10(' to see the individual items.
- Where did the TDS sections (192, the 194-series, 195, 206C) go?
- They were consolidated into just three sections of the Income-tax Act, 2025 — Section 392 (salary, formerly 192/192A), Section 393 (all other TDS — the whole 194-series, 195 and 196 collapse into one section), and Section 394 (TCS, formerly 206C). For the precise rate-and-threshold view use the separate TDS & TCS reference; this page maps the section structure of the whole Act.
- Is this an official document?
- No. It is a reference reproduced from the ICAI's tabular mapping (March 2026 edition) for quick navigation. Always confirm a provision against the bare Income-tax Act, 2025 before relying on it.
A navigational reference of section numbers — reproduced from ICAI — Income-tax Act, 2025 (as amended by the Finance Act, 2026), Including Tabular Mapping of Sections vis-à-vis Income-tax Act, 1961 (2nd edition) (March 2026) — and not legal advice or an opinion on any matter. Confirm any provision against the bare Income-tax Act, 2025 before relying on it; if a section affects a real decision, talk to us.
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