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Complete list of sections of Income Tax Act, 1961-2016

Download the list of all sections i.e. section 1 to section 298 of the Income Tax Act, 1961 as amended by the relevant Finance Act in PDF format.
Income Tax Section List

For understanding the overall concept of Income Tax Law in India, one should have to know the title or contents/ topics covered under sections 1 to 298 of Income Tax Act, 1961 as amended by the latest Finance Act.

Starting from the year 1961, there are various sections which has been omitted by the relevant Direct Tax Laws (Amendment) Act and there are also various sections which has been inserted to the Income Tax Act, 1961 as amended from time to time.

Accordingly, we have made an attempt with this tabular presentation to show you all sections of income tax act and hope that this may facilitate understanding of the logical sequence of 298 sections covered under the Income Tax Act, 1961.

CHAPTER-I (Sections 1-3): Preliminary
CHAPTER-II (Sections 4-9A): Basis of charge
CHAPTER III (Sections 10-13B): Incomes which do not form part of total income
CHAPTER IV (Sections 14-59): Computation of total income
CHAPTER V (Sections 60-65): Income of other persons included in assessee’s total income
CHAPTER VI (Sections 66-80): Aggregation of income and set off or carry forward of loss
CHAPTER VIA (Sections 80IAB-80VV): Deductions to be made in computing total income
CHAPTER VIB (Section 80VVA): Restriction on certain deductions in the case of companies
CHAPTER VII (Sections 81-86A): Incomes forming part of total income on which no income-tax is payable
CHAPTER VIII (Sections 87-89A): Rebates and reliefs
CHAPTER IX (Sections 90-91): Double Taxation Relief
CHAPTER X (Sections 92-94A): Special provisions relating to avoidance of tax
CHAPTER XA (Sections 95-102): general anti-avoidance rule
CHAPTER XI (Sections 95-109): Additional income-tax on undistributed profits
CHAPTER XII (Sections 110-115BBE): Determination of tax in certain special cases
CHAPTER XIIA (Sections 115-I-115H): Special provisions relating to certain incomes of non-residents
CHAPTER XIID (Sections 115-O-115Q): Special provisions relating to tax on distributed profits of domestic companies
CHAPTER XIIB (Sections 115J-115JB): Special provisions relating to certain companies
CHAPTER XIIBA (Sections 115JC-115JF): Special provisions relating to certain limited liability partnerships
CHAPTER XIIBB (Sections 115JG): Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
CHAPTER XIIC (Sections 115K-115N): Special provisions relating to retail trade etc.
CHAPTER XIIDA (Sections 115QA-115QC): special provisions relating to tax on distributed income of domestic company for buy-back of shares
CHAPTER XIIE (Sections 115R-115T): Special provisions relating to tax on distributed income
CHAPTER XIIEA (Sections 115TA-115TC): special provisions relating to tax on distributed income by securitisation trusts
CHAPTER XIIF (Sections 115U): Special provisions relating to tax on income received from venture capital companies and venture capital funds
CHAPTER XIIFA (Sections 115UA): special provisions relating to business trusts
CHAPTER XIIFB (Sections 115UB): special provisions relating to tax on income of investment funds and income received from such funds
CHAPTER XIIG (Sections 115V-115VZC): Special provisions relating to income of shipping companies
CHAPTER XIIH (Sections 115W-115WM): Income-tax on fringe benefits
CHAPTER XIII (Sections 116-138): Income-tax Authorities
CHAPTER XIV (Sections 139-158): Procedure for assessment
CHAPTER XIVA (Sections 158A-158AA): Special provision for avoiding repetitive appeals
CHAPTER XIVB (Sections 158B-158BI): Special procedure for assessment of search cases
CHAPTER XV (Sections 159-181): Liability in special cases
CHAPTER XVI (Sections 182-189A): Special provisions applicable to firms
CHAPTER XVII (Sections 190-234E): Collection and recovery of tax
CHAPTER XVIII (Sections 235-236A): Relief respecting tax on dividends in certain cases
CHAPTER XIX (Sections 237-245): Refunds
CHAPTER XIXA (Sections 245A-245M): Settlement of cases
CHAPTER XIXB (Sections 245N-245V): Advance rulings
CHAPTER XX (Sections 246-269): Appeals and revision
CHAPTER XXA (Sections 269A-269S): Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
CHAPTER XXB (Sections 269SS-269TT): Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
CHAPTER XXC (Sections 269U-269UP): Purchase by central government of immovable properties in certain cases of transfer
CHAPTER XXI (Sections 270-275): Penalties imposable
CHAPTER XXII (Sections 275A-280D): Offences and prosecutions
CHAPTER XXIIA (Sections 280A-280X): Annuity deposits
CHAPTER XXIIB (Sections 280Y-280ZE): Tax credit certificates
CHAPTER XXIII (Sections 281-298): Miscellaneous

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List of all sections of Income Tax Act, 1961-2016

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 – 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: Income50 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 income87
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 – 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 – 32AC: Investment in new plant or machinery
Section – 32AD: Investment in new plant or machinery in notified backward areas in certain States
Section – 33: Development rebate
Section – 33A: Development allowance
Section – 33AB: Tea development account, coffee development account and rubber development account
Section – 33ABA: Site Restoration Fund
Section – 33AC: Reserves for shipping business
Section – 33B: Rehabilitation allowance
Section – 34: Conditions for depreciation allowance and development rebate
Section – 34A: Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
Section – 35: Expenditure on scientific research
Section – 35A: Expenditure on acquisition of patent rights or copyrights
Section – 35AB: Expenditure on know-how
Section – 35ABA:
Section – 35ABB: Expenditure for obtaining licence to operate telecommunication services
Section – 35AC: Expenditure on eligible projects or schemes
Section – 35AD: Deduction in respect of expenditure on specified business
Section – 35B: Export markets development allowance
Section – 35C: Agricultural development allowance
Section – 35CC: Rural development allowance
Section – 35CCA: Expenditure by way of payment to associations and institutions for carrying out rural development programmes
Section – 35CCB: Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
Section – 35CCC: Expenditure on agricultural extension project
Section – 35CCD: Expenditure on skill development project
Section – 35D: Amortisation of certain preliminary expenses
Section – 35DD: Amortisation of expenditure in case of amalgamation or demerger
Section – 35DDA: Amortisation of expenditure incurred under voluntary retirement scheme
Section – 35E: Deduction for expenditure on prospecting, etc., for certain minerals
Section – 36: Other deductions
Section – 37: General
Section – 38: Building, etc., partly used for business, etc., or not exclusively so used
Section – 39: Managing agency commission
Section – 40: Amounts not deductible
Section – 40A: Expenses or payments not deductible in certain circumstances
Section – 41: Profits chargeable to tax
Section – 42: Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Section – 43: Definitions of certain terms relevant to income from profits and gains of business or profession
Section – 43A: Special provisions consequential to changes in rate of exchange of currency
Section – 43B: Certain deductions to be only on actual payment20
Section – 43C: Special provision for computation of cost of acquisition of certain assets
Section – 43CA: Special provision for full value of consideration for transfer of assets other than capital assets in certain cases
Section – 43D: Special provision in case of income of public financial institutions, public companies, etc.
Section – 44: Insurance business
Section – 44A: Special provision for deduction in the case of trade, professional or similar association
Section – 44AA: Maintenance of accounts by certain persons carrying on profession or business
Section – 44AB: Audit of accounts of certain persons carrying on business or profession
Section – 44AC: Special provision for computing profits and gains from the business of trading in certain goods
Section – 44AD: Special provision for computing profits and gains of business on presumptive basis
Section – 44ADA:
Section – 44AE: Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Section – 44AF: Special provisions for computing profits and gains of retail business
Section – 44B: Special provision for computing profits and gains of shipping business in the case of non-residents
Section – 44BB: Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section – 44BBA: Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section – 44BBB: Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
Section – 44C: Deduction of head office expenditure in the case of non-residents
Section – 44D: Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Section – 44DA: Special provision for computing income by way of royalties, etc., in case of non-residents
Section – 44DB: Special provision for computing deductions in the case of business reorganization of co-operative banks
Section – 45: Capital gains
Section – 46: Capital gains on distribution of assets by companies in liquidation
Section – 46A: Capital gains on purchase by company of its own shares or other specified securities
Section – 47: Transactions not regarded as transfer82
Section – 47A: Withdrawal of exemption in certain cases
Section – 48: Mode of computation
Section – 49: Cost with reference to certain modes of acquisition
Section – 50: Special provision for computation of capital gains in case of depreciable assets
Section – 50A: Special provision for cost of acquisition in case of depreciable asset
Section – 50B: Special provision for computation of capital gains in case of slump sale
Section – 50C: Special provision for full value of consideration in certain cases
Section – 50D: Fair market value deemed to be full value of consideration in certain cases
Section – 51: Advance money received
Section – 52: Consideration for transfer in cases of understatement
Section – 53: Exemption of capital gains from a residential house
Section – 54: Profit on sale of property used for residence
Section – 54A: Relief of tax on capital gains in certain cases
Section – 54C: Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
Section – 54D: Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Section – 54E: Capital gain on transfer of capital assets not to be charged in certain cases
Section – 54EA: Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities
Section – 54EB: Capital gain on transfer of long-term capital assets not to be charged in certain cases
Section – 54EC: Capital gain not to be charged on investment in certain bonds
Section – 54ED: Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
Section – 54EE:
Section – 54F: Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
Section – 54G: Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section – 54GB: Capital gain on transfer of residential property not to be charged in certain cases
Section – 54H: Extension of time for acquiring new asset or depositing or investing amount of capital gain
Section – 55: Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
Section – 55A: Reference to Valuation Officer
Section – 56: Income from other sources
Section – 57: Deductions
Section – 58: Amounts not deductible
Section – 59: Profits chargeable to tax

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3 Responses to Complete list of sections of Income Tax Act, 1961-2016

  1. sandeep kumar says:

    hall sir i am fresher of the c a please help me please i am in Karnataka full using long Vegas in Kannada if any Kannada book please information send sir
    sandeep kumar

  2. loha singh says:

    All suggecation is right.

  3. Vinodrai T Barochia says:

    It is really useful classification. Thanks

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