Income Tax Act

Section No Section Heading
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