Income Tax Act 2025 vs Income-tax Act 1961 Section Mapping Tool

Access one of India’s most comprehensive Income Tax Act 2025 Section Mapping references—covering all 536 sections with corresponding old vs new provision mapping in one searchable utility.

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Income Tax Act 2025 Section Mapping Utility – Search Old vs New Sections

Search corresponding provisions between the Income Tax Act 2025 and the Income-tax Act, 1961 using TaxBizMantra’s searchable Section Mapping Utility. Access complete mapping covering all 536 sections, compare old vs new Income Tax sections, browse chapter-wise references, and download the Excel file for offline professional use.

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Income Tax Act 2025 vs. 1961 Section Mapping Utility

Use TaxBizMantra’s Income Tax Act 2025 Section Mapping Utility below to search corresponding sections under the Income Tax Act 2025 and the Income-tax Act 1961 by section number, chapter, or provision name for quick professional reference.

Chapter	Chapter & Name	Provision / Topic	Section (Income Tax Act 2025)	Parallel Section (1961)
I	I- PRELIMINARY (Section 1-3)	Short title, extent and commencement	1	1
I	I- PRELIMINARY (Section 1-3)	Definitions	2	2
I	I- PRELIMINARY (Section 1-3)	Definition of “tax year”	3	3
II	II- Basis of Charge (Section 4-10)	Charge of income-tax	4	4
II	II- Basis of Charge (Section 4-10)	Scope of total income	5	5
II	II- Basis of Charge (Section 4-10)	Residence in India.	6	6
II	II- Basis of Charge (Section 4-10)	Income deemed to be received and dividend deemed to be income in a tax year	7	7,8
II	II- Basis of Charge (Section 4-10)	Income on receipt of capital asset or stock in trade by specified person from specified entity	8	9B
II	II- Basis of Charge (Section 4-10)	Income deemed to accrue or arise in India	9 [Read with Schedule I]	9,9A
II	II- Basis of Charge (Section 4-10)	Apportionment of income between spouses governed by Portuguese Civil Code	10	5A
III	III- Incomes Which do not form part of Total Income (Section 11-12)	A. Incomes not to be included in total income	11	10
III	III- Incomes Which do not form part of Total Income (Section 11-12)	Incomes not included in total income	11 [Read with Schedules II to VII]	10
III	III- Incomes Which do not form part of Total Income (Section 11-12)	B. Incomes not to be included in total income of political parties and electoral trusts	12	13A
III	III- Incomes Which do not form part of Total Income (Section 11-12)	Incomes not included in total income of political parties and electoral trusts.	12 [Read with Schedule VIII]	13A,13B
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	A. Heads of income	[13-14]	14
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Heads of Income.	13	14
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Income not forming part of total income and expenditure in relation to such income.	14	14A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	B. Salaries	[15-19]
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Salaries	15	15
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Income from salary	16	17
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Perquisite	17	17
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Profits in lieu of salary	18	17
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Deductions from salaries	19	10(10),10(10A), 10(10AA),10(10B),10(10C),16
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	C. Income from House Property	[20-25]
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Income from house property.	20	22
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Determination of annual value.	21	23,27
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Deductions from income from house property.	22	24,25
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Arrears of rent and unrealised rent received subsequently.	23	25A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Property owned by co-owners.	24	26
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Interpretation	25	27
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	D. Profits and Gains of Business or Profession	[26-66]
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Income under head “Profits and gains of business or profession"	26	28
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Manner of computing profits and gains of business or profession	27	29
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Rent, rates, taxes, repairs and insurance.	28	30,31,38
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Deductions related to employee welfare.	29	36,40A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Deduction on certain premium.	30	36
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Deduction for bad debt and provision for bad and doubtful debt.	31	36
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Other deductions.	32	36
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Deduction for depreciation.	33	32,38
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	General conditions for allowable deductions.	34	37
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Amounts not deductible in certain circumstances.	35	40
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Expenses or payments not deductible in certain circumstances.	36	40A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Certain deductions allowed on actual payment basis only.	37	43B
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Certain sums deemed as profits and gains of business or profession.	38	41
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Computation of actual cost.	39	43
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for computation of cost of acquisition of certain assets.	40	43C
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Written down value of depreciable asset.	41	43
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capitalising impact of foreign exchange fluctuation.	42	43A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Taxation of foreign exchange fluctuation.	43	43AA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Amortisation of certain preliminary expenses.	44	35D
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Expenditure on scientific research.	45 [Read with Schedule XIII]	35
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capital expenditure of specified business.	46	35AD
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Expenditure on agricultural extension project and skill development project.	47	35CCC,35CCD
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Tea development account, coffee development account and rubber development account.	48 [Read with Schedule IX]	33AB
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Site Restoration Fund.	49 [Read with Schedule X]	33ABA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision in case of trade, profession or similar association.	50	44A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Amortisation of expenditure for prospecting certain minerals.	51 [Read with Schedule XII]	35E
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.	52	35ABA,35ABB,35DD,35DDA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Full value of consideration for transfer of assets other than capital assets in certain cases.	53	43CA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Business of prospecting for mineral oils.	54	42
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Insurance business.	55 [Read with Schedule XIV]	44
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision in case of interest income of specified financial institutions.	56	43D
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Revenue recognition for construction and service contracts.	57	43CB
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.	58	44AD,44ADA,44AE
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Computation of royalty and fee for technical services in hands of non-residents.	59	44DA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Deduction of head office expenditure in case of non- residents.	60	44C
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents	61	44B,44BB,44BBA,44BBB,44BBC,44BBD
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Maintenance of books of account.	62	44AA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Tax Audit	63	44AB
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for computing deductions in case of business reorganisation of co-operative banks.	64	44DB
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Interpretation for purposes of section 64	65	44DB
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Interpretation	66	28 to 44DA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	E. Capital Gains	[67-91]
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capital gains.	67	45
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capital gains on distribution of assets by companies in liquidation.	68	46
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capital gains on purchase by company of its own shares or other specified securities.	69	46A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Transactions not regarded as transfer	70	47
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Withdrawal of exemption in certain cases.	71	47A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Mode of computation of capital gains.	72	48
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Cost with reference to certain modes of acquisition.	73	49
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for computation of capital gains in case of depreciable assets.	74	50
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for cost of acquisition in case of depreciable asset.	75	50A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for computation of capital gains in case of Market Linked Debenture	76	50AA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for computation of capital gains in case of slump sale.	77	50B
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for full value of consideration in certain cases.	78	50C
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Special provision for full value of consideration for transfer of share other than quoted share	79	50CA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Fair market value deemed to be full value of consideration in certain cases.	80	50D
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Advance money received.	81	51
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Profit on sale of property used for residence.	82	54
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.	83	54B
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.	84	54D
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capital gains not to be charged on investment in certain bonds.	85	54EC
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house.	86	54F
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area	87	54G
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.	88	54GA
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Extension of time for acquiring new asset or depositing or investing amount of capital gains.	89	54H
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.	90	55
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Reference to Valuation Officer.	91	55A
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	F. Income from Other Sources	[92-95]
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Income from other sources.	92	56
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Deductions.	93	57
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Amounts not deductible.	94	58
IV	IV- COMPUTATION OF TOTAL INCOME (Section 13-95)	Profits chargeable to tax.	95	59
V	V- Income of Other Persons included in Total Income of Assessee (Section 96-100)	Transfer of income without transfer of assets.	96	60
V	V- Income of Other Persons included in Total Income of Assessee (Section 96-100)	Chargeability of income in transfer of assets.	97	61,62
V	V- Income of Other Persons included in Total Income of Assessee (Section 96-100)	“Transfer” and “revocable transfer” defined.	98	63
V	V- Income of Other Persons included in Total Income of Assessee (Section 96-100)	Income of individual to include income of spouse, minor child, etc.	99	64
V	V- Income of Other Persons included in Total Income of Assessee (Section 96-100)	Liability of person in respect of income included in income of another person.	100	65
VI	VI- Aggregation of Income (Section 101-106)	Total income.	101	66
VI	VI- Aggregation of Income (Section 101-106)	Unexplained credits.	102	68
VI	VI- Aggregation of Income (Section 101-106)	Unexplained investment.	103	69,69B
VI	VI- Aggregation of Income (Section 101-106)	Unexplained asset.	104	69A,69B
VI	VI- Aggregation of Income (Section 101-106)	Unexplained expenditure.	105	69C
VI	VI- Aggregation of Income (Section 101-106)	Amount borrowed or repaid through negotiable instrument, hundi, etc.	106	69D
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Set off of losses under same head of income.	108	70
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Set off of losses under any other head of income.	109	71
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Carry forward and set off of loss from house property.	110	71B
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Carry forward and set off of loss from Capital gains.	111	74
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Carry forward and set off of business loss.	112	72
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Set off and carry forward of losses computed in respect of speculation business	113	73
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Set off and carry forward of losses computed in respect of specified business.	114	73A
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Set off and carry forward of losses from specified activity.	115	74A
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.	116	72A
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases.	117	72AA
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co- operative banks.	118	72AB
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Carry forward and set off of losses not permissible in certain cases.	119	78,79
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	No set off of losses against undisclosed income consequent to search, requisition and survey.	120	79A
VII	VII- Set-off, or Carry Forward and Set-off of Losses (Section 108-121)	Submission of return for losses.	121	80
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	A. General	122
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deductions to be made in computing total income.	122	80A,80AB,80AC,80B
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	B. Deductions in respect of Certain Payments	[123-137]
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc	123 [Read with Schedule XV]	80C,80CCC,80CCE
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of employer and assessee contribution to pension scheme of Central Government.	124 [Read with Schedule XV]	80CCD
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of contribution to Agnipath Scheme.	125	80CCH
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of health insurance premia.	126	80D
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.	127	80DD
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of medical treatment, etc.	128	80DDB
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of interest on loan taken for higher education.	129	80E
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of interest on loan taken for residential house property.	130	80EE
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of interest on loan taken for certain house property.	131	80EEA
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of purchase of electric vehicle.	132	80EEB
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of donations to certain funds, charitable institutions, etc.	133	80G
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deductions in respect of rents paid.	134	80GG
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of certain donations for scientific research or rural development.	135	80GGA
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of contributions given by companies to political parties.	136	80GGB
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of contributions given by any person to political parties.	137	80GGC
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	C. Deductions in respect of Certain Incomes	[138-152]
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.	138	80-IA
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.	139	80-IAB
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Special provision in respect of specified business.	140	80-IAC
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of profits and gains from certain industrial undertakings.	141	80-IB
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deductions in respect of profits and gains from housing projects.	142	80-IBA
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Special provisions in respect of certain undertakings in North-Eastern States.	143	80-IE
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Special provisions in respect of newly established Units in Special Economic Zones.	144	10AA
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction for businesses engaged in collecting and processing of bio-degradable waste.	145	80JJA
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of additional employee cost.	146	80JJAA
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deductions for income of Offshore Banking Units and Units of International Financial Services Centre.	147	80LA
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of certain inter-corporate dividends.	148	80M
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of income of co-operative societies.	149	80P
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Interpretation for purposes of section 149.	150	80P
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of royalty income, etc., of authors of certain books other than text-books.	151	80QQB
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in respect of royalty on patents.	152	80RRB
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	D. Deductions in respect of Other Incomes	153
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction for interest on deposits.	153	80TTA,80TTB
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	E. Other Deductions	154
VIII	VIII- Deductions to be made in Computing Total Income (Section 122-154)	Deduction in case of a person with disability.	154	80U
IX	IX- Rebates and Reliefs (Section 155-160)	A. Rebates and Reliefs	[155-158]
IX	IX- Rebates and Reliefs (Section 155-160)	Rebate to be allowed in computing income-tax.	155	87
IX	IX- Rebates and Reliefs (Section 155-160)	Rebate of income-tax in case of certain individuals.	156	87A
IX	IX- Rebates and Reliefs (Section 155-160)	Relief when salary, etc., is paid in arrears or in advance.	157	89
IX	IX- Rebates and Reliefs (Section 155-160)	Relief from taxation in income from retirement benefit account maintained in a notified country.	158	89A
IX	IX- Rebates and Reliefs (Section 155-160)	B. Double Taxation Relief	[159-160]
IX	IX- Rebates and Reliefs (Section 155-160)	Agreement with foreign countries or specified territories and adoption by Central Government of Agreement between Specified associations for double taxation relief.	159	90,90A
IX	IX- Rebates and Reliefs (Section 155-160)	Countries with which no agreement exists.	160	91
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Computation of income from international transaction and Specified domestic Transaction having regard to arm’s length price	161	92
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Meaning of associated enterprise.	162	92A
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Meaning of international transaction.	163	92B
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Meaning of specified domestic transaction.	164	92BA
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Determination of arm’s length price.	165	92C
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Reference to Transfer Pricing Officer	166	92CA
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Power of Board to make safe harbour rules.	167	92CB
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Advance pricing agreement.	168	92CC
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Effect to advance pricing agreement.	169	92CD
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Secondary adjustment in certain cases	170	92CE
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Maintenance, keeping and furnishing of information and document by certain persons.	171	92D
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.	172	92E
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Definitions of certain terms relevant to determination of arm’s length price, etc	173	92F
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Avoidance of income-tax by transactions resulting in transfer of income to non-residents	174	93
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Avoidance of tax by certain transactions in securities	175	94
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Special measures in respect of transactions with persons located in notified jurisdictional area	176	94A
X	X-Special Provisions Relating To Avoidance Of Tax (Section 161-177)	Limitation on interest deduction in certain cases.	177	94B
XI	XI- General Antiavoidance Rule (Section 178-184)	Applicability of General Anti-Avoidance Rule.	178	95
XI	XI- General Antiavoidance Rule (Section 178-184)	Impermissible avoidance arrangement.	179	96
XI	XI- General Antiavoidance Rule (Section 178-184)	Arrangement to lack commercial substance	180	97
XI	XI- General Antiavoidance Rule (Section 178-184)	Consequences of impermissible avoidance arrangement	181	98
XI	XI- General Antiavoidance Rule (Section 178-184)	Treatment of connected person and accommodating party	182	99
XI	XI- General Antiavoidance Rule (Section 178-184)	Application of this Chapter	183	100 & 101
XI	XI- General Antiavoidance Rule (Section 178-184)	Interpretation	184	102
XII	XII- Mode Of Payment In Certain Cases Etc.(Section 185-189)	Mode of taking or accepting certain loans, deposits and specified sum	185	269SS
XII	XII- Mode Of Payment In Certain Cases Etc.(Section 185-189)	Mode of undertaking transactions	186	269T
XII	XII- Mode Of Payment In Certain Cases Etc.(Section 185-189)	Acceptance of payment through prescribed electronic modes	187	269SU
XII	XII- Mode Of Payment In Certain Cases Etc.(Section 185-189)	Mode of repayment of certain loans or deposits or specified advances	188	269T
XII	XII- Mode Of Payment In Certain Cases Etc.(Section 185-189)	Interpretation.	189	269SS/269ST/269T
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	A- Determination of tax in Certain Special Cases	190-195
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Determination of tax where total income includes income on which no tax is payable	190	110
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on accumulated balance of recognised provident fund.	191	111
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax in case of block assessment of search cases	192	113
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.	193	115ACA
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on certain incomes.	194	115B, 115BB. 115BBF,115BBG, 115BBH,115BBJ
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income referred to in sections 102 to 106	195	115BBE
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	B- Special Provisions relating to tax on Capital Gains	196-198
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on short-term capital gains in certain cases.	196	111A
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on long-term capital gains.	197	112
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on long-term capital gains in certain cases.	198	112A
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	C- New Tax Regimes	199-205
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income of certain manufacturing domestic companies.	199	115BA
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income of certain domestic companies	200	115BAA
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income of new manufacturing domestic companies	201	115BAB
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	New tax regime for individuals, Hindu undivided family and others.	202	115BAC
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income of certain resident co-operative societies.	203	115BAD
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income of certain new manufacturing cooperative societies	204	115BAE
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Conditions for tax on income of certain companies and cooperative societies.	205	115BA,115BAA, 115BAB,115BAD, 115BAE
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	D.—Special provisions relating to Minimum Alternate Tax and Alternate Minimum Tax	206
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Special provision for minimum alternate tax and alternate minimum tax.	206	115JAA, 115JB, 115JC, 115JD, 115JE, 115JEE, 115J
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	E.—Special provisions relating to Non-residents and Foreign Companies	207-220
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on dividends, royalty and fees for technical services in case of foreign companies	207	115A
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income from units purchased in foreign currency or capital gains arising from their transfer	208	115AB
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.	209	115AC
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.	210	115AD
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on non-resident sportsmen or sports associations	211	115BBA
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Interpretation.	212	115C
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Special provision for computation of total income of non-residents.	213	115D
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on investment income and long-term capital gains.	214	115E
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Capital gains on transfer of foreign exchange assets not to be charged in certain cases.	215	115F
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Return of income not to be furnished in certain cases.	216	115G
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Benefit to be available in certain cases even after assessee becomes resident	217	115H
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Chapter not to apply if the assessee so chooses.	218	115I
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Conversion of an Indian branch of foreign company into subsidiary Indian company.	219	115JG
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Foreign company said to be resident in India.	220	115JH
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	F.-Special provisions relating to Pass-through entities	221-224
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income from securitisation trusts.	221	115TCA
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income in case of venture capital undertakings.	222	115U
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income of unit holder and business trust.	223	115UA
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tax on income of investment fund and its unit holders	224	115UB
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	G.—Special provisions relating to income of Shipping Companies	225-235
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Income from the business of operating qualifying ships.	225	115VA
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Tonnage tax scheme	226	115VB,115VE,115VF
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Computation of tonnage income	227	115VG, 115VH, 115VX
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Relevant shipping income and exclusion from book profit.	228	115V-I, 115VJ, 115V-O
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Depreciation and gains relating to tonnage tax assets.	229	115VK,115VN
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Exclusion of deduction, loss, set off, etc.	230	115VL,115VM
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Method of opting of tonnage tax scheme and validity.	231	115VP, 115VQ, 115VR, 115VS
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Certain conditions for applicability of tonnage tax scheme.	232	115VT, 115VU, 115VV, 115VW, 115VZA
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Amalgamation and demerger.	233	115VY, 115VZ
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Avoidance of tax and exclusion from tonnage tax scheme.	234	115VZB, 115VZC
XIII	XIII- Determination Of Tax In Special Cases (Section 190-235)	Interpretation.	235	115V, 115VC, 115VD
XIV	XIV- Tax Administration (Section 236-261)	A- Authorities, Jurisdiction and Functions	236-245
XIV	XIV- Tax Administration (Section 236-261)	Income-tax authorities.	236	116
XIV	XIV- Tax Administration (Section 236-261)	Appointment of income-tax authorities.	237	117
XIV	XIV- Tax Administration (Section 236-261)	Control of income-tax authorities.	238	118
XIV	XIV- Tax Administration (Section 236-261)	Instructions to subordinate authorities.	239	119
XIV	XIV- Tax Administration (Section 236-261)	Taxpayer’s Charter.	240	119A
XIV	XIV- Tax Administration (Section 236-261)	Jurisdiction of income-tax authorities.	241	120
XIV	XIV- Tax Administration (Section 236-261)	Jurisdiction of Assessing Officers.	242	124
XIV	XIV- Tax Administration (Section 236-261)	Power to transfer cases.	243	127
XIV	XIV- Tax Administration (Section 236-261)	Change of incumbent of an office.	244	129
XIV	XIV- Tax Administration (Section 236-261)	Faceless jurisdiction of income-tax authorities.	245	130
XIV	XIV- Tax Administration (Section 236-261)	B- Powers	246-261
XIV	XIV- Tax Administration (Section 236-261)	Power regarding discovery, production of evidence, etc.	246	131
XIV	XIV- Tax Administration (Section 236-261)	Search and seizure.	247	132
XIV	XIV- Tax Administration (Section 236-261)	Powers to requisition	248	132A
XIV	XIV- Tax Administration (Section 236-261)	Reasons not to be disclosed.	249	132,132A
XIV	XIV- Tax Administration (Section 236-261)	Application of seized or requisitioned assets.	250	132B
XIV	XIV- Tax Administration (Section 236-261)	Copying, extraction, retention and release of books of account and documents seized or requisitioned.	251	132 & 132A
XIV	XIV- Tax Administration (Section 236-261)	Power to call for information.	252	133
XIV	XIV- Tax Administration (Section 236-261)	Powers of survey.	253	133A
XIV	XIV- Tax Administration (Section 236-261)	Power to collect certain information.	254	133B
XIV	XIV- Tax Administration (Section 236-261)	Power to inspect registers of companies.	255	134
XIV	XIV- Tax Administration (Section 236-261)	Power of certain income-tax authorities	256	135
XIV	XIV- Tax Administration (Section 236-261)	Proceedings before income-tax authorities to be judicial proceedings	257	136
XIV	XIV- Tax Administration (Section 236-261)	Disclosure of information relating to assessees	258	138
XIV	XIV- Tax Administration (Section 236-261)	Power to call for information by prescribed incometax authority.	259	133C
XIV	XIV- Tax Administration (Section 236-261)	Faceless collection of information	260	135A
XIV	XIV- Tax Administration (Section 236-261)	Interpretation	261	131 to 135
XV	XV-Return of Income (Section 262-267)	A- Allotment of Permanent Account Number	262
XV	XV-Return of Income (Section 262-267)	Permanent Account Number.	262	139A
XV	XV-Return of Income (Section 262-267)			139AA
XV	XV-Return of Income (Section 262-267)	B- Filing of Return of Income	263-267
XV	XV-Return of Income (Section 262-267)	Return of income.	263	139
XV	XV-Return of Income (Section 262-267)			139D
XV	XV-Return of Income (Section 262-267)			194P
XV	XV-Return of Income (Section 262-267)	Scheme for submission of returns through tax return preparers	264	139B
XV	XV-Return of Income (Section 262-267)	Return by whom to be verified.	265	140
XV	XV-Return of Income (Section 262-267)	Self-assessment.	266	140A
XV	XV-Return of Income (Section 262-267)	Tax on updated return.	267	140B
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	A- Procedure for Assessment	268-291
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Inquiry before assessment.	268	142
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Estimation of value of assets by Valuation Officer	269	142A
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Assessment.	270	143
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Best judgment assessment.	271	144
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Power of Joint Commissioner to issue directions in certain cases.	272	144A
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Faceless Assessment	273	144B
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Reference to Principal Commissioner or Commissioner in certain cases.	274	144BA
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Reference to Dispute Resolution Panel.	275	144C
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Method of accounting	276	145
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Method of accounting in certain cases	277	145A
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Taxability of certain income.	278	145B
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Income escaping assessment.	279	147
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Issue of notice where income has escaped assessment.	280	148
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Procedure before issuance of notice under section 280	281	148A
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Time limit for notices under sections 280 and 281.	282	149
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Provision for cases where assessment is in pursuance of an order on appeal, etc.	283	150
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Sanction for issue of notice.	284	151
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Other provisions.	285	152
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Time limit for completion of assessment, reassessment and recomputation	286	153
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Rectification of mistake.	287	154
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Other amendments.	288	155
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Notice of demand.	289	156
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Modification and revision of notice in certain cases.	290	156A
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Intimation of loss.	291	157
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	B- Special Procedure for Assessment in Search Cases	292-301
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Assessment of total undisclosed income as a result of search	292	158BA
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Computation of total undisclosed income of block period.	293	158BB
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Procedure for block assessment.	294	158BC
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Undisclosed income of any other person.	295	158BD
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Time-limit for completion of block assessment.	296	158BE
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Certain interests and penalties not to be levied or imposed.	297	158BF
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Levy of interest and penalty in certain cases	298	158BFA
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Authority competent to make assessment of block period.	299	158BG
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Application of other provisions of Act	300	158BH
XVI	CHAPTER XVI - PROCEDURE FOR ASSESSMENT (Section 268-301)	Interpretation.	301	158B
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	A- Association of Persons, Firm, Hindu Undivided Family, etc.	302-331
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Legal representative	302	159
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Representative assessee.	303	160
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Liability of representative assessee.	304	161,165, 166, 167
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Right of representative assessee to recover tax paid.	305	162
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Who may be regarded as agent.	306	163
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Charge of tax where share of beneficiaries unknown.	307	164
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Charge of tax in case of oral trust.	308	164A
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Method of computing a member's share in income of association of persons or body of individuals.	309	67A
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Share of member of association of persons or body of individuals in income of association or body.	310	86
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Charge of tax where shares of members in association of persons or body of individuals unknown, etc.	311	167B
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Executor.	312	168,169
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Succession to business or profession otherwise than on death.	313	170
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Effect of order of tribunal or court in respect of business reorganisation	314	170A
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Assessment after partition of a Hindu undivided family.	315	171
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Shipping business of non-residents	316	172
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Assessment of persons leaving India	317	174
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.	318	174A
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Assessment of persons likely to transfer property to avoid tax.	319	175
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Discontinued business.	320	176
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Association dissolved or business discontinued.	321	177
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Company in liquidation.	322	178
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Liability of directors of private company	323	179
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Charge of tax in case of a firm.	324	167A
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Assessment as a Firm.	325	184
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Assessment when section 325 not complied with.	326	185
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Change in constitution of a firm	327	187
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Succession of one firm by another firm.	328	188
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Joint and several liability of partners for tax payable by firm	329	188A
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Firm dissolved or business discontinued	330	189
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Liability of partners of limited liability partnership in liquidation	331	167C
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	B- Special provisions for registered non-profit organisation	332-355
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	1.Registration	332-335	11, 12A, 12AB, 80G
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Application for registration.	332	11, 12A,12AB, 80G
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Switching over of regimes for registered non-profit organisation	333	11, 12A,12AB, 80G
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	2. Income of registered non-profit organization	334-343	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Tax on income of registered non-profit organisation	334	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Regular income.	335	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Taxable regular income	336	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Specified income	337	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Income not to be included in regular income.	338	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Corpus donation.	339	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Deemed corpus donation	340	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Application of income.	341	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Accumulated income.	342	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Deemed accumulated income.	343	11, 12, 13, 115BBC, 115BBI
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	3. Commercial activities by registered nonprofit organization	344-346	2(15) and 11
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Business undertaking held as property.	344	2(15) and 11
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Restriction on commercial activities by a registered non-profit organisation	345	2(15) and 11
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility	346	2(15) and 11
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	4. Compliances	347-350	11, 12A and 139
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Books of account.	347	11, 12A and 139
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Audit.	348	11, 12A and 139
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Return of income.	349	11, 12A and 139
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Permitted modes of investment	350	11, 12A and 139
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	5. Violations	351-353	12AB, 12AC, 13, 115BBI, 115TD to 115TF
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Specified violation.	351	12AB, 12AC, 13, 115BBI, 115TD to 115TF
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Tax on accreted income	352	12AB, 12AC, 13, 115BBI, 115TD to 115TF
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Other violations.	353	12AB, 12AC, 13, 115BBI, 115TD to 115TF
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	6. Approval for purpose of deduction under section 133(1)(b)(ii)	354	80G
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Application for approval for purpose of section 133(1)(b)(ii).	354	80G
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	7. Interpretation	355	2(15), 11, 12, 13, 115BBC, 115TD to 115TF
XVII	XVII- SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS (Section 302-355)	Interpretation.	355	2(15), 11, 12, 13, 115BBC, 115TD to 115TF
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)	[356-360]
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Appealable orders before Joint Commissioner (Appeals).	356	246
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Appealable orders before Commissioner (Appeals).	357	246A
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Form of appeal and limitation.	358	249
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Procedure in appeal.	359	250
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Powers of Joint Commissioner (Appeals) or Commissioner (Appeals).	360	251
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	2. Appeals to Appellate Tribunal.	361-364
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Appellate Tribunal.	361	252 and 252A
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Appeals to Appellate Tribunal.	362	253
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Orders of Appellate Tribunal.	363	254
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Procedure of Appellate Tribunal.	364	255
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	3. Appeals to High Court	365-366
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Appeal to High Court	365	260A
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Case before High Court to be heard by not less than two Judges	366	260B
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	4. Appeals to Supreme Court	367-368
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Appeal to Supreme Court.	367	261
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Hearing before Supreme Court	368	262
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	5. General	369-374
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Tax to be paid irrespective of appeal, etc	369	265
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Execution for costs awarded by Supreme Court.	370	266
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Amendment of assessment on appeal.	371	267
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Exclusion of time taken for copy	372	268
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Filing of appeal by income-tax authority.	373	268A
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Interpretation of “High Court”.	374	269
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	B- Special provisions for avoiding repetitive appeals	375-376
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Procedure when assessee claims identical question of law is pending before High Court or Supreme Court	376	158A
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Procedure where an identical question of law is pending before High Courts or Supreme Court.	376	158AB
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	C- Revision by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner	377-378
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Revision of orders prejudicial to revenue.	377	263
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Revision of other orders.	378	264
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	D- Alternate Dispute Resolutions	379-389
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Dispute Resolution Committee	379	245MA
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Advance rulings-Interpretation.	380	245N
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Board for Advance Rulings.	381	245-OB
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Vacancies, etc., not to invalidate proceedings.	382	245P
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Application for advance ruling.	383	245Q
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Procedure on receipt of application.	384	245R
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Appellate authority not to proceed in certain cases.	385	245RR
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Advance ruling to be void in certain circumstances.	386	245T
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Powers of the Board for Advance Rulings	387	245U
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Procedure of Board for Advance Rulings.	388	245V
XVIII	CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS (Section 356-389)	Appeal.	389	245W
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	A. General	390-391
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Deduction or collection at source and advance payment.	390	190,199,and 206C
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Direct payment	391	191
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	B. Deduction and collection at source	392-402
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Salary and accumulated balance due to an employee	392	192 and 192A
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Tax to be deducted at source	393	193,194,194A,194B,194BA,194BB,194C,194D,194DA,194E,194EE,194G,194H,194-I,194-IA,194-IB,194-IC,194J,194K,194LA,194LB,194LBA,194LBB,194LBC,194LC,194M,194N,194O,194P,194Q,194T,195,195A,196,196A,196B,196C,196D,197A,194R,194S
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Collection of tax at source	394	206C
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Certificates	395	197 195 203 206C
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Tax deducted is income received	396	198
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Compliance and reporting.	397	203A 206AA 206CC 200 206A 206C 194-IA 194-IB 194M 194S 195
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Consequences of failure to deduct or pay or, collect or pay	398	201 206C
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Processing	399	200A 206CB
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Power of Central Government to relax provisions of this Chapter	400	194A 194BA 194N 194-O 194Q,194R,194S,195,197,197A,206C
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Bar against direct demand on assessee	401	205
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Interpretation	402	192 to 206CB
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	C. Advance payment of tax	403-410
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Liability for payment of advance tax	403	207
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Conditions of liability to pay advance tax	404	208
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Computation of advance tax	405	209
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Payment of advance tax by assessee on his own accord	406	210
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Payment of advance tax by assessee in pursuance of order of Assessing Officer.	407	209,210 and 211
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Instalments of advance tax and due dates	408	211
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	When assessee is deemed to be in default	409	218
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Credit for advance tax	410	219
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	D. Collection and recovery	411-422
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	When tax payable and when assessee deemed in default	411	220
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Penalty payable when tax in default	412	221
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Certificate by Tax Recovery Officer and Validity thereof	413	222 and 224
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Tax Recovery Officer by whom recovery is to be effected.	414	223
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Stay of proceedings in pursuance of certificate and amendment or cancellation thereof	415	225
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Other modes of recovery	416	226
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Recovery through State Government	417	227
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Recovery of tax in pursuance of agreements with foreign countries	418	228A
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Recovery of penalties, fine, interest and other sums	419	229
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Tax clearance certificate	420	230
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Recovery by suit or under other law not affected	421	232
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Recovery of tax arrear in respect of non-resident from his assets.	422	173
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	E. Interest chargeable in certain cases	423-426
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Interest for defaults in furnishing return of income	423	234A
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Interest for defaults in payment of advance tax	424	234B
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Interest for deferment of advance tax.	425	234C
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Interest on excess refund	426	234D
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	F. Levy of Fee in Certain Cases	427-430
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Fee for default in furnishing statements	427	234E
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Fee for default in furnishing return of income	428	234F
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Fee for default relating to statement or certificate	429	234G
XIX	CHAPTER XIX- COLLECTION AND RECOVERY OF TAX (Section 390-430)	Fee for default relating to intimation of Aadhaar number	430	234H
XX	CHAPTER XX- REFUNDS (Section 431-438)	Refunds	431	237
XX	CHAPTER XX- REFUNDS (Section 431-438)	Person entitled to claim refund in certain special cases	432	238
XX	CHAPTER XX- REFUNDS (Section 431-438)	Form of claim for refund and limitation	433	239
XX	CHAPTER XX- REFUNDS (Section 431-438)	Refund for denying liability to deduct tax in certain cases	434	239A
XX	CHAPTER XX- REFUNDS (Section 431-438)	Refund on appeal, etc	435	240
XX	CHAPTER XX- REFUNDS (Section 431-438)	Correctness of assessment not to be questioned	436	242
XX	CHAPTER XX- REFUNDS (Section 431-438)	Interest on refunds	437	244A
XX	CHAPTER XX- REFUNDS (Section 431-438)	Set off and withholding of refunds in certain cases	438	245
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for under-reporting and misreporting of income	439	270A
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Immunity from imposition of penalty, etc	440	270AA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Failure to keep, maintain or retain books of account, documents, etc	441	271A
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions	442	271AA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty in respect of certain income	443	271AAC
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for false entry, etc., in books of account	444	271AAD
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Benefits to related persons	445	271AAE
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Failure to get accounts audited	446	271B
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish report under section 172.	447	271BA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to deduct tax at source	448	271C
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to collect tax at source	449	271CA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to comply with provisions of section 185	450	271D
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to comply with provisions of section 186	451	271DA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to comply with provisions of section 187	452	271DB
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to comply with provisions of section 188	453	271E
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish statement of financial transaction or reportable account	454	271FA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for furnishing inaccurate statement of financial transaction or reportable account	455	271FAA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish statement or information or document by an eligible investment fund	456	271FAB
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish information or document under section 171	457	271G
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish information or document under section 506	458	271GA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish report or for furnishing inaccurate report under section 511	459	271GB
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to submit statement under section 505.	460	271GC
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish statements, etc	461	271H
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish information or furnishing inaccurate Information under section 397 (3)(d).	462	271-I
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for furnishing incorrect information in reports or certificates	463	271J
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to furnish statements, etc	464	271K
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to answer questions, sign statements, Furnish information, returns or statements, allow inspections, etc	465	272A
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to comply with the provisions of section 254	466	272AA
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to comply with the provisions of section 262.	467	272B
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty for failure to comply with the provisions of section 397	468	272BB
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Power to reduce or waive penalty, etc., in certain cases	469	273A
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Penalty not to be imposed in certain cases [Since section 470 includes reference to sections 451 and 452, there is no separate provision in these sections that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention, like there was in the corresponding sections 271DA and 271DB of the Income-tax Act, 1961].	470	273B
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Procedure [The provision of giving opportunity of being heard in sections 272A, 272AA, 272B and 272BB of the Income-tax Act, 1961 has been removed in the corresponding sections 465, 466, 467 and 468 of the Income-tax Act, 2025, since this is already contained in section 471, which applies for the whole chapter]	471	274
XXI	CHAPTER XXI- PENALTIES (Section 439-472)	Bar of limitation for imposing penalties	472	275
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Contravention of order made under section 247.	473	275A
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Failure to comply with section 247(1)(ii)	474	275B
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Removal, concealment, transfer or delivery of property to prevent tax recovery	475	276
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Failure to pay tax to credit of Central Government under Chapter XIX-B.	476	276B
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Failure to pay tax collected at source.	477	276BB
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Wilful attempt to evade tax, etc	478	276C
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Failure to furnish returns of income	479	276CC
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Failure to furnish return of income in search cases	480	276CCC
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Failure to produce accounts and documents	481	276D
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	False statement in verification, etc	482	277
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Falsification of books of account or document, etc	483	277A
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Abetment of false return, etc	484	278
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Punishment for second and subsequent offences	485	278A
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Punishment not to be imposed in certain cases	486	278AA
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Offences by companies.	487	278B
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Offences by Hindu undivided family	488	278C
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Presumption as to assets, books of account, etc., in certain cases	489	278D
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Presumption as to culpable mental state	490	278E
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner	491	279
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Certain offences to be non-cognizable	492	279A
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Proof of entries in records or documents	493	279B
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Disclosure of particulars by public servants	494	280
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Special Courts.	495	280A
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Offences triable by Special Court	496	280B
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Trial of offences as summons case	497	280C
XXII	CHAPTER XXII- OFFENCES AND PROSECUTION (Section 473-498)	Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court	498	280D
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Certain transfers to be void	499	281
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Provisional attachment to protect revenue in certain cases.	500	281B
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Service of notice, generally	501	282
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Authentication of notices and other documents	502	282A
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Service of notice when family is disrupted or firm etc., is dissolved.	503	283
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Service of notice in case of discontinued business	504	284
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Submission of statement by a non-resident having liaison office.	505	285
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Furnishing of information or documents by an Indian concern in certain cases.	506	285A
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Submission of statements by producers of cinematograph films or persons engaged in specified activity	507	285B
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Obligation to furnish statement of financial transaction or reportable account	508	285BA
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Obligation to furnish information on transaction of crypto-asset.	509	285BAA
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Annual information statement.	510	285BB
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Furnishing of report in respect of international group	511	286
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Publication of information respecting assessees in certain cases	512	287
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Appearance by registered valuer in certain matters	513	287A
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Registration of valuers	514	287A
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Appearance by authorized representative	515	288
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Rounding off of amount of total income, or amount payable or refundable	516	288A and 288B
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Receipt to be given.	517	289
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Indemnity.	518	290
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Power to tender immunity from prosecution.	519	291
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Cognizance of offences	520	292
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply	521	292A
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Return of income, etc., not to be invalid on certain grounds.	522	292B
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Notice deemed to be valid in certain circumstances	523	292BB
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Presumption as to assets, books of account, etc.	524	292C
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Authorisation and assessment in case of search or requisition	525	292CC
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Bar of suits in civil courts	526	293
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils	527	293A
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Power of Central Government or Board to condone delays in obtaining approval	528	293B
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Power to withdraw approval.	529	293C
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Act to have effect pending legislative provision for charge of tax.	530	294
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961	531	294A
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Power to frame schemes.	532	92CA,142B,144C,151A,157A 231,245MA,245R,245W, 250,253,255,264A,264B,274,279,293D
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Power to make rules.	533	295
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Laying before Parliament	534	139B/296
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Removal of difficulties.	535	298
XXIII	CHAPTER XXIII- MISCELLANEOUS (Section 499-536)	Repeal and savings.	536	297

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Understanding the Transition from the Income-tax Act, 1961 to Income tax Act, 2025

The Income Tax Act 2025 introduces a reorganized legislative framework designed to improve readability, simplify drafting, and present tax provisions in a more structured manner. While many underlying tax principles remain broadly familiar, several provisions have been renumbered, relocated, or reorganized when compared with the Income-tax Act, 1961. This makes Income Tax Act 2025 Vs 1961 Section Mapping an essential reference for professionals, businesses, and students seeking to identify corresponding provisions under the old and new law.

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Income Tax Act 2025 Section Mapping is a structured chapter-wise and section-wise reference that helps users identify corresponding provisions between the Income Tax Act 2025 and the Income-tax Act, 1961. This mapping makes it easier to compare old vs new Income Tax sections for professional reference, academic research, and practical compliance use.

Income Tax Act 2025 Section Mapping is important because several provisions under the new law have been reorganized, renumbered, or placed under different chapters. A clear section mapping utility helps professionals quickly trace corresponding old sections and understand how provisions align under the new framework..

Not necessarily. In many cases, the core tax law remains substantially similar, while section numbering, chapter arrangement, and drafting structure have been simplified for easier reading and better organization. Users should always review the exact statutory wording before relying on any corresponding section mapping.

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Yes. TaxBizMantra provides downloadable PDF and Excel versions of Income Tax Act 2025 Section Mapping for offline reference, chapter-wise lookup, and professional use. The Excel file is useful for filtering and quick section search, while the PDF version offers a printable branded reference copy.

Income Tax Act 2025 Section Mapping is useful for Chartered Accountants, tax consultants, finance professionals, businesses, law students, CA/CS/CMA students, researchers, and taxpayers looking to understand corresponding provisions between the Income Tax Act 2025 and the Income-tax Act, 1961.

Yes. TaxBizMantra’s Section Mapping Utility allows users to search chapter-wise and section-wise corresponding provisions, making it easy to locate relevant sections under the Income Tax Act 2025 and compare them with parallel sections of the Income-tax Act, 1961.

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Disclaimer

This section mapping utility is intended for educational and professional reference only. Users should verify the relevant statutory provisions and official notifications before relying on any corresponding section reference for compliance or advisory purposes.

Income Tax Act 2025 vs Income-tax Act 1961 Section Mapping Tool

Income Tax Act 2025 Section Mapping Utility – Search Old vs New Sections

Income Tax Act 2025 vs. 1961 Section Mapping Utility

Download Income Tax Act 2025 Vs 1961 Section Mapping Excel

Understanding the Transition from the Income-tax Act, 1961 to Income tax Act, 2025

Frequently Asked Questions

Related Tax Tools & Reference Resources

Old vs New Tax Regime Excel Utility

Income Tax Calculator (Online Tool)

Professional Finance Excel Templates

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Income Tax Act 2025 vs Income-tax Act 1961 Section Mapping Tool

Income Tax Act 2025 Section Mapping Utility – Search Old vs New Sections

Income Tax Act 2025 vs. 1961 Section Mapping Utility

Download Income Tax Act 2025 Vs 1961 Section Mapping Excel

Understanding the Transition from the Income-tax Act, 1961 to Income tax Act, 2025

Frequently Asked Questions

What is Income Tax Act 2025 Section Mapping?

Why is Income Tax Act 2025 Section Mapping important?

Has the law completely changed under the Income Tax Act 2025?

How can I search old vs new Income Tax sections quickly?

Can I download Income Tax Act 2025 Section Mapping in Excel or PDF?

Who can benefit from Income Tax Act 2025 Section Mapping?

Can I search section mapping chapter-wise and section-wise?

Related Tax Tools & Reference Resources

Old vs New Tax Regime Excel Utility

Income Tax Calculator (Online Tool)

Professional Finance Excel Templates

Get Tax Updates & Premium Reference Tools

Disclaimer

About TaxBizMantra

Quick Links

Policies