CHAPTER NO.
CHAPTER HEADING
Section - 1
Section - 2
Section - 3 Previous year defined
Section - 4
Section - 5
Section - 5A
Section - 6
Section - 7
Section - 8
Section - 9
Section - 9A
Section - 10
Section - 10A
Section - 10AA
Section - 10B
Section - 10BA
Section - 10BB
Section - 10C
Section - 11 Income from property held for charitable or religious purposes
Section - 12
Income of trusts or institutions from contributions
Section - 12A
Section -12AA
Section -12AB
Section -13
Section -13A
Section -13B
Section -14
Section -14A
Section -15
Section -16
Section -17
Section -22
Section -23
Section -24
Section -25
Section -25A
Section -26
Section -27
Section -28
Section -29
Section -30
Section -31
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
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
Section - 35 Expenditure on scientific research
Section - 35A Expenditure on acquisition of patent rights or copyrights
Section - 35AB Expenditure on know-how
Section - 35ABA Expenditure for obtaining right to use spectrum for 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
Section -35CCB Expenditure by way of payment to associations and institutions for carrying out programmes
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
Section -36 Other deductions
Section -37 General
Section -38 Building, etc., partly used for business, etc
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
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 -43AA Taxation of foreign exchange fluctuation
Section -43B Certain deductions to be only on actual payment
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 -43CB Computation of income from construction and service contracts
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.  Special provision for computing profits and gains of profession on presumptive basis
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
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 -47 Transactions not regarded as transfer
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 -50CA Special provision for full value of consideration for transfer of share other than quoted share
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 -54B Capital gain on transfer of land used for agricultural purposes not to be charged 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 Capital gain not to be charged on investment in units of a specified fund
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 -54GA Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
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 -56 Income from other sources
Section -57 Deductions
Section -58 Amounts not deductible
Section -59 Profits chargeable to tax
Section -60 Transfer of income where there is no transfer of assets
Section -61 Revocable transfer of assets
Section -62 Transfer irrevocable for a specified period
Section -63  "Transfer" and "revocable transfer" defined
Section -64 Income of individual to include income of spouse, minor child, etc
Section -65 Liability of person in respect of income included in the income of another person
Section -66 Total income
Section -67 Method of computing a partner's share in the income of the firm
Section -67A Method of computing a member's share in income of association of persons or body of individuals
Section -68 Cash credits
Section -69 Unexplained investments
Section -69A Unexplained money, etc
Section -69B Amount of investments, etc., not fully disclosed in books of account
Section -70 Set off of loss from one source against income from another source under the same head of income
Section -71 Set off of loss from one head against income from another
Section -71A Transitional provisions for set off of loss under the head "Income from house property"
Section -71B Carry forward and set off of loss from house property
Section -72 Carry forward and set off of business losses
Section -72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc
Section -72AA  Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
Section -72AB Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
Section -73 Losses in speculation business
Section -73A Carry forward and set off of losses by specified business
Section -74 Losses under the head "Capital gains"
Section -74A Losses from certain specified sources falling under the head "Income from other sources"
Section -75 Losses of firms
Section -78 Carry forward and set off of losses in case of change in constitution of firm or on succession
Section -79 Carry forward and set off of losses in case of certain companies
Section -80 Submission of return for losses
Section -86 Share of member of an association of persons or body of individuals in the income of the association or body
Section -86A Deduction from tax on certain securities
Section -87 Rebate to be allowed in computing income-tax
Section -87A Rebate of income-tax in case of certain individuals
Section -88 Rebate on life insurance premia, contribution to provident fund, etc
Section -88A Rebate in respect of investment in certain new shares or units
Section -88B  Rebate of income-tax in case of individuals of sixty-five years or above
Section -88C Rebate of income-tax in case of women below sixty-five years
Section -88D Rebate of income-tax in case of certain individuals
Section -88E Rebate in respect of securities transaction tax
Section -89 Relief when salary, etc., is paid in arrears or in advance
Section -89A Tax relief in relation to export turnover
Section -90 Agreement with foreign countries or specified territories
Section -90A Adoption by Central Government of agreement between specified associations for double taxation relief
Section -91 Countries with which no agreement exists
Section -92 Computation of income from international transaction having regard to arm's length price
Section -92A Meaning of associated enterprise
Section -92B Meaning of international transaction
Section -92BA Meaning of specified domestic transaction
Section -92C Computation of arm's length price
Section -92CA Reference to Transfer Pricing Officer
Section -92CB Power of Board to make safe harbour rules
Section -92CC Advance pricing agreement
Section -92CD Effect to advance pricing agreement
Section -92CE Secondary adjustment in certain cases
Section -92D Maintenance, keeping and furnishing of information and document by certain persons
Section -92E Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
Section -93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Section -94 Avoidance of tax by certain transactions in securities
Section -94A Special measures in respect of transactions with persons located in notified jurisdictional area
Section -94B Limitation on interest deduction in certain cases
Section -95 Applicability of General Anti-Avoidance Rule
Section -96 Impermissible avoidance arrangement
Section -97 Arrangement to lack commercial substance
Section -98 Consequences of impermissible avoidance arrangementnvestments
Section -99 Treatment of connected person and accommodating party
Section -100 Application of this Chapter
Section -101 Framing of guidelines
Section -102 Definitions
Section -104 Income-tax on undistributed income of certain companies
Section -105 Special provisions for certain companies
Section -106 Period of limitation for making orders under section 104
Section -107 Approval of Inspecting Assistant Commissioner for orders under section 104
Section -107A Reduction of minimum distribution in certain cases
Section -108 Savings for company in which public are substantially interested
Section -109 "Distributable income", "investment company" and "statutory percentage" defined
Section -110 Determination of tax where total income includes income on which no tax is payable
Section -111 Tax on accumulated balance of recognised provident fund
Section -112 Tax on long-term capital gains
Section -112A Tax on long-term capital gains in certain cases
Section -113 Tax in the case of block assessment of search cases
Section -114 Tax on capital gains in cases of assessees other than companies
Section -115 Tax on capital gains in case of companies
Section -115A Tax on dividends, royalty and technical service fees in the case of foreign companies
Section -115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
Section -115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section -115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section -115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section -115B Tax on profits and gains of life insurance business
Section -115BA Tax on income of certain 74[manufacturing] domestic companies
Section -115BAA Tax on income of certain domestic companies
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