Complete list of sections of Income Tax Act for AY 2023-24

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 2022.

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Chapter-wise list of all sections under Income-tax Act 1961 as amended by the Finance Act, 2021. These are applicable for Assessment Year (AY) 2022-23 to assess income earned during previous year 2021-2022.

Table of Contents

CHAPTER-XX Appeals and revision

Section 246: Appealable orders

Section 246A: Appealable orders before Commissioner (Appeals)

Section 247: Appeal by partner

Section 248: Appeal by a person denying liability to deduct tax in certain cases

Section 249: Form of appeal and limitation

Section 250: Procedure in appeal

Section 251: Powers of the Commissioner (Appeals)

Section 252: Appellate Tribunal

Section 252A: Qualifications, terms and conditions of service of President, Vice-President and Member

Section 253: Appeals to the Appellate Tribunal

Section 254: Orders of Appellate Tribunal

Section 255: Procedure of Appellate Tribunal

Section 256: Statement of case to the High Court

Section 257: Statement of case to Supreme Court in certain cases

Section 258: Power of High Court or Supreme Court to require statement to be amended

Section 259: Case before High Court to be heard by not less than two judges

Section 260: Decision of High Court or Supreme Court on the case stated

Section 260A: Appeal to High Court

Section 260B: Case before High Court to be heard by not less than two Judges

Section 261: Appeal to Supreme Court

Section 262: Hearing before Supreme Court

Section 263: Revision of orders prejudicial to revenue

Section 264: Revision of other orders

Section 264A: Faceless revision of orders

Section 264B: Faceless effect of orders

Section 265: Tax to be paid notwithstanding reference, etc.

Section 266: Execution for costs awarded by Supreme Court

Section 267: Amendment of assessment on appeal

Section 268: Exclusion of time taken for copy

Section 268A: Filing of appeal or application for reference by income-tax authority

Section 269: Definition of “High Court”

CHAPTER-XXA Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax

Section 269A: Definitions

Section 269AB: Registration of certain transactions

Section 269B: Competent authority

Section 269C: Immovable property in respect of which proceedings for acquisition may be taken

Section 269D: Preliminary notice

Section 269E: Objections

Section 269F: Hearing of objections

Section 269G: Appeal against order for acquisition

Section 269H: Appeal to High Court

Section 269-I: Vesting of property in Central Government

Section 269J: Compensation

Section 269K: Payment or deposit of compensation

Section 269L: Assistance by Valuation Officers

Section 269M: Powers of competent authority

Section 269N: Rectification of mistakes

Section 269-O: Appearance by authorised representative or registered valuer

Section 269P: Statement to be furnished in respect of transfers of immovable property

Section 269Q: CHAPTER-not to apply to transfers to relatives

Section 269R: Properties liable for acquisition under this CHAPTER-not to be acquired under other laws

Section 269RR: CHAPTER-not to apply where transfer of immovable property made after a certain date

Section 269S: CHAPTER-not to extend to State of Jammu and Kashmir

CHAPTER-XXB Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax

Section 269SS: Mode of taking or accepting certain loans, deposits and specified sum

Section 269ST: Mode of undertaking transactions

Section 269SU: Acceptance of payment through prescribed electronic modes

Section 269T: Mode of repayment of certain loans or deposits

Section 269TT: Mode of repayment of Special Bearer Bonds, 1991

CHAPTER-XXC Purchase by central government of immovable properties in certain cases of transfer

Section 269U: Commencement of Chapter

Section 269UA: Definitions

Section 269UB: Appropriate authority

Section 269UC: Restrictions on transfer of immovable property

Section 269UD: Order by appropriate authority for purchase by Central Government of immovable property

Section 269UE: Vesting of property in Central Government

Section 269UF: Consideration for purchase of immovable property by Central Government

Section 269UG: Payment or deposit of consideration

Section 269UH: Revesting of property in the transferor on failure of payment or deposit of consideration

Section 269UI: Powers of the appropriate authority

Section 269UJ: Rectification of mistakes

Section 269UK: Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property

Section 269UL: Restrictions on registration, etc., of documents in respect of transfer of immovable property

Section 269UM: Immunity to transferor against claims of transferee for transfer

Section 269UN: Order of appropriate authority to be final and conclusive

Section 269UO: CHAPTER-not to apply to certain transfers

Section 269UP: CHAPTER-not to apply where transfer of immovable property effected after certain date

CHAPTER-XXI Penalties imposable

Section 270: Failure to furnish information regarding securities, etc.

Section 270A: Penalty for under-reporting and misreporting of income

Section 270AA: Immunity from imposition of penalty, etc.

Section 271: Failure to furnish returns, comply with notices, concealment of income, etc.

Section 271A: Failure to keep, maintain or retain books of account, documents, etc.

Section 271AA: Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions

Section 271AAA: Penalty where search has been initiated

Section 271AAB: Penalty where search has been initiated

Section 271AAC: Penalty in respect of certain income

Section 271AAD: Penalty for false entry, etc., in books of account

Section 271AAE: Benefits to related persons (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 271B: Failure to get accounts audited

Section 271BA: Penalty for failure to furnish report under section 92E

Section 271BB: Failure to subscribe to the eligible issue of capital

Section 271C: Penalty for failure to deduct tax at source

Section 271CA: Penalty for failure to collect tax at source

Section 271D: Penalty for failure to comply with the provisions of section 269SS

Section 271DA: Penalty for failure to comply with provisions of section 269ST

Section 271DB: Penalty for failure to comply with provisions of section 269SU

Section 271E: Penalty for failure to comply with the provisions of section 269T

Section 271F: Penalty for failure to furnish return of income

Section 271FA: Penalty for failure to furnish statement of financial transaction or reportable account

Section 271FAA: Penalty for furnishing inaccurate statement of financial transaction or reportable account

Section 271FAB: Penalty for failure to furnish statement or information or document by an eligible investment fund

Section 271FB: Penalty for failure to furnish return of fringe benefits

Section 271G: Penalty for failure to furnish information or document under section 92D

Section 271GA: Penalty for failure to furnish information or document under section 285A

Section 271GB: Penalty for failure to furnish report or for furnishing inaccurate report under section 286

Section 271H: Penalty for failure to furnish statements, etc.

Section 271-I: Penalty for failure to furnish information or furnishing inaccurate information under section 195

Section 271J: Penalty for furnishing incorrect information in reports or certificates

Section 271K: Penalty for failure to furnish statements, etc.

Section 272: Failure to give notice of discontinuance

Section 272A: Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.

Section 272AA: Penalty for failure to comply with the provisions of section 133B

Section 272B: Penalty for failure to comply with the provisions of section 139A

Section 272BB: Penalty for failure to comply with the provisions of section 203A

Section 272BBB: Penalty for failure to comply with the provisions of section 206CA

Section 273: False estimate of, or failure to pay, advance tax

Section 273A: Power to reduce or waive penalty, etc., in certain cases

Section 273AA: Power of Principal Commissioner or Commissioner to grant immunity from penalty.

Section 273B: Penalty not to be imposed in certain cases

Section 274: Procedure

Section 275: Bar of limitation for imposing penalties

CHAPTER-XXII Offences and prosecutions

Section 275A: Contravention of order made under sub-section (3) of section 132

Section 275B: Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132

Section 276: Removal, concealment, transfer or delivery of property to thwart tax recovery

Section 276A: Failure to comply with the provisions of sub-sections (1) and (3) of section 178

Section 276AA: Failure to comply with the provisions of section 269AB or section 269-I

Section 276AB: Failure to comply with the provisions of sections 269UC, 269UE and 269UL

Section 276B: Failure to pay tax to the credit of Central Government under CHAPTER-XII-D or XVII-B

Section 276BB: Failure to pay the tax collected at source

Section 276C: Wilful attempt to evade tax, etc.

Section 276CC: Failure to furnish returns of income

Section 276CCC: Failure to furnish return of income in search cases

Section 276D: Failure to produce accounts and documents

Section 276DD: Failure to comply with the provisions of section 269SS

Section 276E: Failure to comply with the provisions of section 269T

Section 277: False statement in verification, etc.

Section 277A: Falsification of books of account or document, etc.

Section 278: Abetment of false return, etc.

Section 278A: Punishment for second and subsequent offences

Section 278AA: Punishment not to be imposed in certain cases

Section 278AB: Power of Principal Commissioner or Commissioner to grant immunity from prosecution

Section 278B: Offences by companies

Section 278C: Offences by Hindu undivided families

Section 278D: Presumption as to assets, books of account, etc., in certain cases

Section 278E: Presumption as to culpable mental state

Section 279: Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner

Section 279A: Certain offences to be non-cognizable

Section 279B: Proof of entries in records or documents

Section 280: Disclosure of particulars by public servants

Section 280A: Special Courts

Section 280B: Offences triable by Special Court

Section 280C: Trial of offences as summons case

Section 280D: Application of Code of Criminal Procedure, 1973 to proceedings before Special Court

CHAPTER-XXIIB Tax credit certificates

Section 280Y: Definitions

Section 280Z: Tax credit certificates to certain equity shareholders

Section 280ZA: Tax credit certificates for shifting of industrial undertaking from urban area

Section 280ZB: Tax credit certificate to certain manufacturing companies in certain cases

Section 280ZC: Tax credit certificate in relation to exports

Section 280ZD: Tax credit certificates in relation to increased production of certain goods

Section 280ZE: Tax credit certificate scheme

CHAPTER-XXIII Miscellaneous

Section 281: Certain transfers to be void

Section 281A: Effect of failure to furnish information in respect of properties held benami

Section 281B: Provisional attachment to protect revenue in certain cases

Section 282: Service of notice generally

Section 282A: Authentication of notices and other documents

Section 282B: Allotment of Document Identification Number

Section 283: Service of notice when family is disrupted or firm, etc., is dissolved

Section 284: Service of notice in the case of discontinued business

Section 285: Submission of statement by a non-resident having liaison office

Section 285A: Furnishing of information or documents by an Indian concern in certain cases

Section 285B: Submission of statements by producers of cinematograph films or persons engaged in specified activity. (Substituted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 285BA: Obligation to furnish statement of financial transaction or reportable account

Section 285BB: Annual information statement

Section 286: Furnishing of report in respect of international group

Section 287: Publication of information respecting assessees in certain cases

Section 287A: Appearance by registered valuer in certain matters

Section 288: Appearance by authorised representative

Section 288A: Rounding off of income

Section 288B: Rounding off amount payable and refund due

Section 289: Receipt to be given

Section 290: Indemnity

Section 291: Power to tender immunity from prosecution

Section 292: Cognizance of offences

Section 292A: Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply

Section 292B: Return of income, etc., not to be invalid on certain grounds

Section 292BB: Notice deemed to be valid in certain circumstances

Section 292C: Presumption as to assets, books of account, etc.

Section 292CC: Authorisation and assessment in case of search or requisition

Section 293: Bar of suits in civil courts

Section 293A: Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils

Section 293B: Power of Central Government or Board to condone delays in obtaining approval

Section 293C: Power to withdraw approval

Section 293D: Faceless approval or registration

Section 294: Act to have effect pending legislative provision for charge of tax

Section 294A: Power to make exemption, etc., in relation to certain Union territories

Section 295: Power to make rules

Section 296: Rules and certain notifications to be placed before Parliament

Section 297: Repeals and savings

Section 298: Power to remove difficulties

SCHEDULES

First Schedule: Insurance business

Second Schedule: Procedure for recovery of tax

Third Schedule: Procedure for distraint by [assessing officer] [or tax recovery officer]

Fourth Schedule: Recognised provident funds

Fifth Schedule: List of articles and things

Sixth Schedule: Omitted by the Finance Act, 1972

Seventh Schedule: Minerals

Eighth Schedule: List of industrially backward states and union territories

Ninth Schedule: Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988

Tenth Schedule: Omitted by the Finance Act, 1999, w.e.f. 1-4-2000

Eleventh Schedule: List of articles or things

Twelfth Schedule: Processed minerals and ores

Thirteenth Schedule: List of articles or things

Fourteenth Schedule: List of articles or things or operations

APPENDIX

APPENDIX: Text of remaining provisions of allied acts referred to in Income-tax Act

Pages: 1 2 3


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