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Acts
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Income-Tax Act, 1961 as amended by Finance Act
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859 Records
Section - 1
Short title, extent and commencement.
Section - 2
Definitions.
Section - 3
"Previous year"91 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 - 9A
Certain activities not to constitute business connection 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
84Income85 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 and unrealised rent received subsequently
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