Income-Tax Act 1961

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Income-Tax Act 1961

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Income-Tax Act, 1961 as amended by Finance Act

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Section - 1
Short title, extent and commencement
Section - 2
Definitions
Section - 3
"Previous year" defined
Section - 4
Charge of income-tax
Section - 5
Scope of total income
Section - 5A
Apportionment of income between spouses governed by Portuguese Civil Code
Section - 6
Residence in India
Section - 7
Income deemed to be received
Section - 8
Dividend income
Section - 9
Income deemed to accrue or arise in India
Section - 10
Incomes not included in total income
Section - 10A
Special provision in respect of newly established undertakings in free trade zone, etc
Section - 10AA
Special provisions in respect of newly established Units in Special Economic Zones
Section - 10B
Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section - 10BA
Special provisions in respect of export of certain articles or things
Section - 10BB
Meaning of computer programmes in certain cases
Section - 10C
Special provision in respect of certain industrial undertakings in North-Eastern Region
Section - 11
Income from property held for charitable or religious purposes
Section - 12
Income of trusts or institutions from contributions
Section - 12A
Conditions for applicability of sections 11 and 12
Section - 12AA
Procedure for registration
Section - 13
Section 11 not to apply in certain cases
Section - 13A
Special provision relating to incomes of political parties
Section - 13B
Special provisions relating to voluntary contributions received by electoral trust
Section - 14
Heads of income
Section - 14A
Expenditure incurred in relation to income not includible in total income
Section - 15
Salaries
Section - 16
Deductions from salaries
Section - 17
“Salary”, “perquisite” and “profits in lieu of salary” defined
Section - 18
[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
Section - 19
[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
Section - 20
[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
Section - 21
[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
Section - 22
Income from house property
Section - 23
Annual value how determined
Section - 24
Deductions from income from house property
Section - 25
Amounts not deductible from income from house property
Section - 25A
Special provision for cases where unrealised rent allowed as deduction is realised subsequently
Section - 25AA
Unrealised rent received subsequently to be charged to income-tax
Section - 25B
Special provision for arrears of rent received
Section - 26
Property owned by co-owners
Section - 27
“Owner of house property”, “annual charge”, etc., defined
Section - 28
Profits and gains of business or profession
Section - 29
Income from profits and gains of business or profession, how computed
Section - 30
Rent, rates, taxes, repairs and insurance for buildings
Section - 31
Repairs and insurance of machinery, plant and furniture
Section - 32
Depreciation
Section - 32A
Investment allowance
Section - 32AB
Investment deposit account
Section - 33
Development rebate

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