Income Tax | 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

816 Records | Page [1 of 17]