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In this module we give you in downloadable
format ( as .pdf
) the entire text of Income Tax Act. Since this is a voluminous document
we have split it into small files ( ranging in size from 510 KB to 22KB
).The
following list will give the details of downloadable files and the sections
which it contains.
Please do give in you suggestions
as to how to make this section more user friendly to you !
Income
Tax Act Part 3
Contains :
- CHAPTER
IV : COMPUTATION OF TOTAL INCOME
Heads of income
- Salaries
- [Omitted]
- Income
from house property
Income
Tax Act Part 4
Contains :
- Profits
and gains of business or profession
Income Tax
Act Part 5
Contains :
Income
Tax Act Part 6
Contains :
- Income
from other sources
Income
Tax Act Part 7
Contains :
- CHAPTER
V : INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
- CHAPTER
VI : AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
Income Tax
Act Part 8
Contains :
- Set
off, or carry forward and set off
Income
Tax Act Part 9
Contains :
- CHAPTER
VI-A : DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
- General
- Deductions
in respect of certain payments
Income
Tax Act Part 10
Contains :
- Deductions
in respect of certain incomes
- Other
deductions
- CHAPTER
VI-B : RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
- CHAPTER
VII : INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX
IS PAYABLE
Income Tax
Act Part 11
Contains :
- CHAPTER
VIII : REBATES AND RELIEFS
- Rebate
of income-tax
- Relief
for income-tax
- CHAPTER
IX : DOUBLE TAXATION RELIEF
- CHAPTER
X : SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
- CHAPTER
XI : ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
Income
Tax Act Part 12
Contains :
- CHAPTER
XII : DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
- CHAPTER
XII-A : SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
- CHAPTER
XII-B : SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES CHAPTER
- XII-C
SPECIAL : PROVISIONS RELATING TO RETAIL TRADE, ETC.
- CHAPTER
XII-D : SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS
OF DOMESTIC COMPANIES
- CHAPTER
XII-E : SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
Income Tax
Act Part 13
Contains :
- CHAPTER
XIII : INCOME-TAX AUTHORITIES
- Appointment
and control
- Jurisdiction
- Powers
- Disclosure
of information
Income
Tax Act Part 14
Contains :
- CHAPTER
XIV : PROCEDURE FOR ASSESSMENT
- CHAPTER
XIV-A : SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
- CHAPTER
XIV-B : SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
Income
Tax Act Part 15
Contains :
- CHAPTER
XV LIABILITY IN SPECIAL CASES
- Legal
representatives
- Representative
assessees - General provisions
- Representative
assessees - Special cases
- Representative
assessees - Miscellaneous provisions
- Firms,
association of persons and body of individuals
- Executors
- Succession
to business or profession
- Partition
- Profits
of non-residents from occasional shipping business
- Recovery
of tax in respect of non-residents
- Persons
leaving India K.Persons trying to alienate their assets
- Discontinuance
of business, or dissolution
- Private
companies
- Special
provisions for certain kinds of income
- [Omitted]
- CHAPTER
XVI : SPECIAL PROVISIONS APPLICABLE TO FIRMS
- Assessment
of firms
- Changes
in constitution, succession and dissolution
Income Tax
Act Part 16
Contains :
- CHAPTER
XVII : COLLECTION AND RECOVERY OF TAX
- General
- Deduction
at source
- Collection
at source
- Advance
payment of tax
- Collection
and recovery
- Tax
payable under provisional assessment
- Interest
chargeable in certain cases
Income Tax Act Part 17
Contains :
- CHAPTER
XVIII : RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
- CHAPTER
XIX : REFUNDS
- CHAPTER
XIX-A : SETTLEMENT OF CASES
- CHAPTER
XIX-B : ADVANCE RULINGS
Income Tax
Act Part 18
Contains :
- CHAPTER
XX : APPEALS AND REVISION
- Appeals
to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
- Appeals
to the Appellate Tribunal
- Reference
to High Court
- Appeals
to High Court
- Appeals
to the Supreme Court
- Revision
by the Commissioner
Income
Tax Act Part 19
Contains :
- General
CHAPTER XX-A : ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES
OF TRANSFER TO COUNTERACT EVASION OF TAX
- CHAPTER
XX-B : REQUIREMENT AS TO MODE OF ACCEPTANCE,PAYMENT OR REPAYMENT
IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
- CHAPTER
XX-C : PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN
CERTAIN CASES OF TRANSFER
Income
Tax Act Part 20
Contains :
- CHAPTER
XXI : PENALTIES IMPOSABLE
- CHAPTER
XXII : OFFENCES AND PROSECUTIONS
- CHAPTER
XXII-A : ANNUITY DEPOSITS CHAPTER XXII-B TAX CREDIT CERTIFICATES
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