| 1 | Short title, extent and commencement |
| 2 | Definitions |
| 3 | "Previous year" defined |
| 4 | Charge of income-tax |
| 5 | Scope of total income |
| 5A | Apportionment of income between spouses governed by Portuguese Civil Code |
| 6 | Residence in India |
| 7 | Income deemed to be received |
| 8 | Dividend income |
| 9 | Income deemed to accrue or arise in India |
| 10 | Incomes not included in total income |
| 10A | Special provision in respect of newly established undertakings in free trade zone, etc |
| 10AA | Special provisions in respect of newly established Units in Special Economic Zones |
| 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings |
| 10BA | Special provisions in respect of export of certain articles or things |
| 10BB | Meaning of computer programmes in certain cases |
| 10C | Special provision in respect of certain industrial undertakings in North-Eastern Region |
| 11 | Income from property held for charitable or religious purposes |
| 12 | Income of trusts or institutions from contributions |
| 12A | Conditions for applicability of sections 11 and 12 |
| 12AA | Procedure for registration |
| 13 | Section 11 not to apply in certain cases |
| 13A | Special provision relating to incomes of political parties |
| 13B | Special provisions relating to voluntary contributions received by electoral trust |
| 14 | Heads of income |
| 14A | Expenditure incurred in relation to income not includible in total income |
| 15 | Salaries |
| 16 | Deductions from salaries |
| 17 | "Salary", "perquisite" and "profits in lieu of salary" defined |
| 18 | [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] |
| 19 | [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] |
| 20 | [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] |
| 21 | [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] |
| 22 | Income from house property |
| 23 | Annual value how determined |
| 24 | Deductions from income from house property |
| 25 | Amounts not deductible from income from house property |
| 25A | Special provision for cases where unrealised rent allowed as deduction is realised subsequently |
| 25AA | Unrealised rent received subsequently to be charged to income-tax |
| 25B | Special provision for arrears of rent received |
| 26 | Property owned by co-owners |
| 27 | "Owner of house property", "annual charge", etc., defined |
| 28 | Profits and gains of business or profession |
| 29 | Income from profits and gains of business or profession, how computed |
| 30 | Rent, rates, taxes, repairs and insurance for buildings |
| 31 | Repairs and insurance of machinery, plant and furniture |
| 32 | Depreciation |
| 32A | Investment allowance |
| 32AB | Investment deposit account |
| 33 | Development rebate |
| 33A | Development allowance |
| 33AB | Tea development account, coffee development account and rubber development account |
| 33ABA | Site Restoration Fund |
| 33AC | Reserves for shipping business |
| 33B | Rehabilitation allowance |
| 34 | Conditions for depreciation allowance and development rebate |
| 34A | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies |
| 35 | Expenditure on scientific research |
| 35A | Expenditure on acquisition of patent rights or copyrights |
| 35AB | Expenditure on know-how |
| 35ABB | Expenditure for obtaining licence to operate telecommunication services |
| 35AC | Expenditure on eligible projects or schemes |
| 35AD | Deduction in respect of expenditure on specified business |
| 35B | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 35C | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 35CC | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 35CCA | Expenditure by way of payment to associations and institutions for carrying out rural development programmes |
| 35CCB | Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources |
| 35D | Amortisation of certain preliminary expenses |
| 35DD | Amortisation of expenditure in case of amalgamation or demerger |
| 35DDA | Amortisation of expenditure incurred under voluntary retirement scheme |
| 35E | Deduction for expenditure on prospecting, etc., for certain minerals |
| 36 | Other deductions |
| 37 | General |
| 38 | Building, etc., partly used for business, etc., or not exclusively so used |
| 39 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 40 | Amounts not deductible |
| 40A | Expenses or payments not deductible in certain circumstances |
| 41 | Profits chargeable to tax |
| 42 | Special provision for deductions in the case of business for prospecting, etc., for mineral oil |
| 43 | Definitions of certain terms relevant to income from profits and gains of business or profession |
| 43A | Special provisions consequential to changes in rate of exchange of currency |
| 43B | Certain deductions to be only on actual payment |
| 43C | Special provision for computation of cost of acquisition of certain assets |
| 43D | Special provision in case of income of public financial institutions, public companies, etc. |
| 44 | Insurance business |
| 44A | Special provision for deduction in the case of trade, professional or similar association |
| 44AA | Maintenance of accounts by certain persons carrying on profession or business |
| 44AB | Audit of accounts of certain persons carrying on business or profession |
| 44AC | [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 44AD | Special provision for computing profits and gains of business of civil construction, etc. |
| 44AE | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages |
| 44AF | Special provisions for computing profits and gains of retail business |
| 44B | Special provision for computing profits and gains of shipping business in the case of non-residents |
| 44BB | Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils |
| 44BBA | Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents |
| 44BBB | Special provision for computing profits and gains of foreign companies, engaged in the business of civil construction, etc., in certain turnkey power projects |
| 44C | Deduction of head office expenditure in the case of non-residents |
| 44D | Special provisions for computing income by way of royalties, etc., in the case of foreign companies |
| 44DA | Special provision for computing income by way of royalties, etc., in case of non-residents |