Chapter list for section
Chapter I(1 to 3)
Chapter II(4 to 9)
Chapter III(10 to 13B )
Chapter IV(14 to 59)
- 15 Salaries
- 18-21 Omitted
- 32 Depreciation
- 33ABA Site Restoration Fund
- 37 General
- 44B Special provision for computing profits and gains of shipping business in the case of nonresidents
- 44D Special provisions for computing income by way of royalties, etc., in the case of foreign companies
- 54B Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
- 54D Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
- 54ED Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
- 57 Deductions
Chapter V(60 to 65)
Chapter VI(66 to 80)
- 66 Total income
- 68 Cash credits
- 76 Omitted
- 77 Omitted
Chapter VI-A(80A to 80VV)
Chapter VI-B(80VVA)
Chapter VII(81 to 86A)
- 81 to 85C Omitted
Chapter VIII(87 to 89A)
Chapter IX(90 to 91)
Chapter X(92 to 94A)
Chapter X-A(95 to 102)
- 102 Definitions
Chapter XI(103 to 109)
Chapter XII(110 to 115BBE)
Chapter XII-A(115C to 115I)
Chapter XII-B(115J to 115JB)
Chapter XII-BA(115JC to 115JF)
Chapter XII-C(115K to 115N)
Chapter XII-D(115O to 115Q)
Chapter XII-E(115R to 115T)
Chapter XII-F(115U)
Chapter XII-G(115V to 115VZC)
- 115V Definitions
- 115VB Operating ships
- 115VC Qualifying company
- 115VD Qualifying ship
- 115VF Tonnage income
- 115V-I Relevant shipping income
- 115VK Depreciation
- 115VM Exclusion of loss
- 115VY Amalgamation
- 115VZ Demerger
- 115VZB Avoidance of tax
Chapter XII-H(115W to 115WM)
- 115W Definitions
- 115WB Fringe benefits
- 115WC Value of fringe benefits
- 115WE Assessment
- 115WF Best judgment assessment
Chapter XII-BB(115JG)
Chapter XIII(116 to 138)
Chapter XIV(139 to 158)
- 139 Return of income
- 140A Self-assessment
- 143 Assessment
- 152 Other provisions
- 155 Other amendments
- 156 Notice of demand
Chapter XIV-A(158A)
Chapter XIV-B(158B to 158BI)
- 158B Definitions
Chapter XV(159 to 181)
Chapter XVI(182 to 189A)
Chapter XVII(190 to 234E)
- 191 Direct payment
- 192 Salary
- 194 Dividends
- 194BB Winnings from horse race
- 194D Insurance commission
- 194-I Rent
- 195 Other sums
- 196B Income from units
Chapter XVIII(235 to 236A)
Chapter XIX(237 to 245)
- 237 Refunds
- 244A Interest on refunds
Chapter XIX-A(245A to 245M)
- 245A Definitions
Chapter XIX-B(245N to 245V)
- 245N Definitions
Chapter XX(246 to 269)
- 260A Appeal to High Court
Chapter XX-A(269A to 269S)
- 269A Definitions
- 269B Competent authority
- 269D Preliminary notice
- 269E Objections
- 269H Appeal to High Court
- 269J Compensation
Chapter XX-B(269SS to 269TT)
Chapter XX-C(269U to 269 UP)
- 269UA Definitions
- 269UB Appropriate authority
Chapter XXI(270 to 275)
- 274 Procedure
Chapter XXII(275A to 280D)
- 280A Special Courts
Chapter XXII-A(280E to 280X)
- Sections 280A - 280X Chapter XXII-A, Annuity Deposits (omitted)
Chapter XXII-B(280Y to 280ZE)
Chapter XXIII(281 to 298)
- 290 Indemnity