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Section 33ABA of Income Tax Act 1961-Site Restoration Fund Section 33ABA(1) of Income Tax Act 1961 Where an assessee is […]

Section 33AB of Income Tax Act 1961-Tea development account, coffee development account and rubber development account Section 33AB(1) of Income […]

Section 33A of Income Tax Act 1961-Development allowance Section 33A(1) of Income Tax Act 1961 In respect of planting of […]

Section 33 of Income Tax Act 1961-Development rebate Section 33(1) of Income Tax Act 1961 (a) In respect of a […]

Section 32AD of Income Tax Act-Investment in new plant or machinery in notified backward areas in certain States Section 32AD(1) […]

Sec 32AC of Income Tax Act 1961-Investment in new plant or machinery Section 32AC(1) of Income Tax Act 1961 Where […]

Section 32AB of Income Tax Act 1961-Investment deposit account Section 32AB(1) of Income Tax Act 1961 Subject to the other […]

Section 32A of Income Tax Act 1961-Investment allowance Section 32A(1) of Income Tax Act 1961 In respect of a ship […]

Section 32 of Income Tax Act 1961-Depreciation Section 32(1) of Income Tax Act 1961 In respect of depreciation of—   (i) […]

Section 31 of Income Tax Act 1961-Repairs and insurance of machinery, plant and furniture In respect of repairs and insurance […]

Section 30 of Income Tax Act 1961-Rent, rates, taxes, repairs and insurance for buildings In respect of rent, rates, taxes, […]

Section 29 of Income Tax Act 1961-Income from profits and gains of business or profession, how computed The income referred […]

Section 28 of Income Tax Act 1961-Profits and gains of business or profession The following income shall be chargeable to […]

Section 27 of Income Tax Act 1961-“Owner of house property”, “annual charge”, etc., defined For the purposes of sections 22 to 26—   (i) […]

Section 26 of Income Tax Act 1961-Property owned by co-owners Where property consisting of buildings or buildings and lands appurtenant […]

Section 25A of Income Tax Act 1961-Special provision for arrears of rent and unrealised rent received subsequently Section 25A (1) […]

Section 25 of Income Tax Act 1961-Amounts not deductible from income from house property Notwithstanding anything contained in section 24, any […]

Section 24 of Income Tax Act –Deductions from income from house property Income chargeable under the head “Income from house […]

Section 23 of Income Tax Act 1961-Annual value how determined Section 23(1) of Income Tax Act 1961 For the purposes […]

Section 22 of Income Tax Act-Income from house property The annual value of property consisting of any buildings or lands […]

Section 17 of Income Tax Act-“Salary”, “Perquisite” and “Profits in lieu of salary” defined For the purposes of sections 15 and 16 and of […]

Section 16 of Income Tax Act 1961-Deductions from salaries The income chargeable under the head “Salaries” shall be computed after […]

Section 15 of Income Tax Act 1961-Salaries The following income shall be chargeable to income-tax under the head “Salaries”—  (a) […]

Section 14A of Income Tax Act 1961-Expenditure incurred in relation to income not includible in total income (1) Notwithstanding anything to […]

Section 14 of Income Tax Act 1961-Heads of income Save as otherwise provided by this Act, all income shall, for […]

Section 13B of Income Tax Act 1961-Special provisions relating to voluntary contributions received by electoral trust Any voluntary contributions received […]

Section 13A of Income Tax Act 1961-Special provision relating to incomes of political parties Any income of a political party […]

Section 13 of Income Tax Act 1961-Section 11 not to apply in certain cases (1) Nothing contained in section 11 or section 12 shall operate […]

Section 2(8) of Income Tax Act 1961-“Assessment” includes reassessment ;

Section 2(7A) of Income Tax Act 1961-“Assessing Officer” means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy […]

Section 2(7) of Income Tax Act 1961-“Assessee”  (a) every person in respect of whom any proceeding under this Act has […]

Section 2(6) of Income Tax Act 1961-“Approved Superannuation Fund” means a superannuation fund or any part of a superannuation fund […]

Section 2(5) of Income Tax Act 1961-“Approved Gratuity Fund” means a gratuity fund which has been and continues to be […]

Section 2(2) of Income Tax Act 1961- “Annual Value” in relation to any property, means its annual value as determined under section […]

Section 2(1C) of Income Tax Act 1961-“Additional Commissioner” means a person appointed to be an Additional Commissioner of Income-tax under […]

Section 2(4) of Income Tax Act 1961- “Appellate Tribunal” means the Appellate Tribunal constituted under section 252 ;

Section 2(1D) of Income Tax Act 1961-“Additional Director” means a person appointed to be an Additional Director of Income-tax under […]

Section 2(1B) of Income Tax Act 1961-“Amalgamation” in relation to companies, means the merger of one or more companies with […]

Section 2(1) of Income Tax Act, 1961-“Advance tax” means the advance tax payable in accordance with the provisions of Chapter […]

Section 2(1A) of Income Tax Act, 1961-“Agricultural income” means—  (a) any rent or revenue derived from land which is situated […]

Section 5 of Income Tax Act 1961-Scope of total income Section 5(1) of Income Tax Act 1961 Subject to the […]

Section 4 of Income Tax Act 1961-charge of income tax (1) Where any Central Act enacts that income tax shall […]

Section 3 of Income Tax Act 1961-“Previous year” defined For the purposes of this Act, “previous year” means the financial […]

Section 9 of Income Tax Act 1961-Income deemed to accrue or arise in India (1) The following incomes shall be […]

Section 10C of Income Tax Act-Special provision in respect of certain industrial undertakings in North- Eastern Region (1) Subject to […]

Section 10BB of Income Tax Act 1961-Meaning of computer programmes in certain cases The profits and gains derived by an […]

Section 10BA of Income Tax Act 1961-Special provisions in respect of export of certain articles or things (1) Subject to […]

Section 10B of Income Tax Act 1961- Special provisions in respect of newly established hundred percent export-oriented undertakings  (1) Subject […]

Section 10AA of Income Tax Act 1961-Special provisions in respect of newly established Units in Special Economic Zones (1) Subject […]

Section 2(23C) of Income Tax Act 1961-“Hearing” includes communication of data and documents through electronic mode;

Section 2(23B) of Income Tax Act 1961-“Fringe benefits” means any fringe benefits referred to in section 115WB;

Section 2(23A) of Income Tax Act 1961-“Foreign company” means a company which is not a domestic company;

Section 2(23) of Income Tax Act 1961-“Firm”, “Partner” and “Partnership” (i) “firm” shall have the meaning assigned to it in […]

Section 2(22B) of Income Tax Act 1961-“Fair Market value” “fair market value”, in relation to a capital asset, means—   […]

Section 2(22AAA) of Income Tax Act 1961-“Electoral Trust” means a trust so approved by the Board in accordance with the […]

Section 2(22AA) of Income Tax Act 1961-“Document includes an electronic record as defined in clause (t) of sub-section (1) of […]

Section 2(22A) of Income Tax Act 1961-“Domestic company” means an Indian company or any other company which, in respect of […]

Section 2(22) of Income Tax Act 1961-“Dividend” includes—  (a) any distribution by a company of accumulated profits, whether capitalised or […]

Section 2(21) of Income Tax Act 1961-“Director General or Director” “Director General or Director” means a person appointed to be […]

Section 2(20) of Income Tax Act 1961-“Director”, “Manager” and “Managing agent” “director”, “manager” and “managing agent”, in relation to a […]

Section 2(19C) of Income Tax Act 1961-“Deputy Director” means a person appointed to be a Deputy Director of Income-tax under […]

Section 2(19AAA) of Income Tax Act 1961-“Demerged company” means the company whose undertaking is transferred, pursuant to a demerger, to […]

Section 2(19B) of Income Tax Act 1961-“Deputy Commissioner (Appeals)” means a person appointed to be a Deputy Commissioner of Income-tax […]

Section 2(19AA) of Income Tax Act 1961-“Demerger” “Demerger”, in relation to companies, means the transfer, pursuant to a scheme of […]

Section 2(19A) of Income Tax Act 1961-“Deputy Commissioner”  means a person appointed to be a Deputy Commissioner of Income-tax under […]

Section 2(19) of Income Tax Act 1961-“Co-operative Society” means a co-operative society registered under the Co-operative Societies Act, 1912 (2 […]

Section 2(18) of Income Tax Act 1961-“company in which the public are substantially interested” a company is said to be […]

Section 8 of Income Tax Act 1961-Dividend income  For the purposes of inclusion in the total income of an assessee,— […]

Section 2(17) of Income Tax Act 1961-“company” means—    (i) any Indian company, or   (ii) any body corporate incorporated […]

Section 7 of Income Tax Act 1961-Income deemed to be received  The following incomes shall be deemed to be received […]

Section 2(16A) of Income Tax Act 1961-“Commissioner (Appeals)” means a person appointed to be a Commissioner of Income-tax (Appeals) under […]

Section 2(16) of Income Tax Act 1961-“Commissioner” means a person appointed to be a Commissioner of Income-tax or a Director […]

Section 10A- Special provision in respect of newly established undertakings in free trade zone, etc. (1) Subject to the provisions […]

Section 6 of Income Tax Act 1961-Residence in India  For the purposes of this Act,—  (1) An individual is said […]

Section 5A of Income Tax Act 1961:-Apportionment of income between spouses governed by Portuguese Civil Code (1) Where the husband […]

Section 2(15B) of Income Tax Act 1961-“Child”  in relation to an individual, includes a step-child and an adopted child of […]

Section 2(15A) of Income Tax Act 1961-“Chief Commissioner” means a person appointed to be a Chief Commissioner of Income-tax or […]

Section 9B of Income Tax Act 1961-Income on receipt of capital asset or stock in trade by specified person from […]

Section 2(15) of Income Tax Act 1961-“Charitable Purpose” includes relief of the poor, education, yoga, medical relief, preservation of environment […]

Section 2(14) of Income Tax Act 1961-“Capital Asset” means—  (a) property of any kind held by an assessee, whether or […]

Section 2(13A) of Income Tax Act 1961-“Business Trust” means a trust registered as,—   (i) an Infrastructure Investment Trust under […]

 Section 2(13) of Income Tax Act 1961-“Business” ” includes any trade, commerce or manufacture or any adventure or concern in […]

Section 2(12A) of Income Tax Act 1961-“Books or books of account” includes ledgers, day books, cash books, account books, and […]

Section 2(12) of Income Tax Act 1961-“Board” means the Central Board of Direct Taxes constituted under the Central Boards of […]

Section 2(11) of Income Tax Act 1961-“Block of assets” means a group of assets falling within a class of assets […]

Section 2(10) of Income Tax Act 196-“Average rate of income-tax” means the rate arrived at by dividing the amount of […]

Section 2(9B) of Income Tax Act 1961-“Assistant Director” means a person appointed to be an Assistant Director of Income-tax under […]

Section 2(9A) of Income Tax Act 1961-“Assistant Commissioner” means a person appointed to be an Assistant Commissioner of Income-tax or […]

Section 2(9) of Income Tax Act 1961-“Assessment year” means the period of twelve months commencing on the 1st day of […]

Section 12AB of Income Tax Act 1961-Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an […]

Section 12AA of Income Tax Act 1961-Procedure for registration (1) The Principal Commissioner or Commissioner, on receipt of an application […]

Section 12A of Income Tax Act 1961-Conditions for applicability of sections 11 and 12 (1) The provisions of section 11 and section 12 shall not apply in […]

Section 12 of Income Tax Act 1961-Income of trusts or institutions from contributions Section 12(1) of Income Tax Act 1961 […]

Section 11 of Income Tax Act 1961-Income from property held for charitable or religious purposes Section 11(1) of Income Tax […]

Section 2(25) of Income Tax Act 1961- “Income-tax Officer” means a person appointed to be an Income-tax Officer under section 117 ;

Section 2(24) of Income Tax Act 1961- “income”  includes—   (i) profits and gains ;  (ii) dividend ; (iia) voluntary contributions […]

Section 9A of Income Tax Act 1961-Certain activities not to constitute business connection in India Section 9A(1) of Income Tax […]