| 1 |
Short title, extent and commencement |
| 2 |
Definitions |
| 3 |
Previous year defined |
| 4 |
Charge of income-tax |
| 5 |
Scope of total income |
| 5A |
Apportionment of income between spouses governed by Portuguese Civil Code |
| 6 |
Residence in India |
| 7 |
Income deemed to be received |
| 8 |
Dividend income |
| 9 |
Income deemed to accrue or arise in India |
| 10 |
Incomes not included in total income |
| 10A |
Special provision in respect of newly established undertakings in free trade zone, etc |
| 10AA |
Special provisions in respect of newly established Units in Special Economic Zones |
| 10B |
Special provisions in respect of newly established hundred per cent export-oriented undertakings |
| 10BA |
Special provisions in respect of export of certain articles or things |
| 10BB |
Meaning of computer programmes in certain cases |
| 10C |
Special provision in respect of certain industrial undertakings in North-Eastern Region |
| 11 |
Income from property held for charitable or religious purposes |
| 12 |
Income of trusts or institutions from contributions |
| 12A |
Conditions for applicability of sections 11 and 12 |
| 12AA |
Procedure for registration |
| 13 |
Section 11 not to apply in certain cases |
| 13A |
Special provision relating to incomes of political parties |
| 13B |
Special provisions relating to voluntary contributions received by electoral trust |
| 14 |
Heads of income |
| 14A |
Expenditure incurred in relation to income not includible in total income |
| 15 |
Salaries |
| 16 |
Deductions from salaries |
| 17 |
“Salary”, “perquisite” and “profits in lieu of salary” defined |
| 18 |
[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] |
| 22 |
Income from house property |
| 23 |
Annual value how determined |
| 24 |
Deductions from income from house property |
| 25 |
Amounts not deductible from income from house property |
| 25A |
Special provision for cases where unrealised rent allowed as deduction is realised subsequently |
| 25AA |
Unrealised rent received subsequently to be charged to income-tax |
| 25B |
Special provision for arrears of rent received |
| 26 |
Property owned by co-owners |
| 27 |
“Owner of house property”, “annual charge”, etc., defined |
| 28 |
Profits and gains of business or profession |
| 29 |
Income from profits and gains of business or profession, how computed |
| 30 |
Rent, rates, taxes, repairs and insurance for buildings |
| 31 |
Repairs and insurance of machinery, plant and furniture |
| 32 |
Depreciation |
| 32A |
Investment allowance |
| 32AB |
Investment deposit account |
| 32AC |
Investment in new plant or machinery |
| 33 |
Development rebate |
| 33A |
Development allowance |
| 33AB |
Tea development account ,coffee development account and rubber development account |