List of Income Tax Act, 1961 Sections (Part 1/2)

By | December 12, 2014
Income-tax Act, 1961 Sections List (PART 1 OF 2)

IF YOU WANT TO KNOW ABOUT ALL SECTIONS CLICK HERE (OFFICIAL)

Section 1 : Short title, extent and commencement
Section 2 Part A : Definitions [Clause (1) to Clause (15)] – “Advance Tax” to “Charitable Purpose”
Section 2 Part B : Definitions [Clause (15A) to Clause (30)] – “Chief Commissioner” to “Non-resident”
Section 2 Part C : Definitions [Clause (31) to Clause (48)] – “Person” to “Zero Coupon Bond”
Section 3 : Previous year defined
Section 4 : Charge of income-tax
Section 5 : Scope of total income
Section 5A : Apportionment of income between spouses governed by Portuguese Civil Code
Section 6 : Residence in India
Section 7 : Income deemed to be received
Section 8 : Dividend income
Section 9 : Income deemed to accrue or arise in India
Section 10 Part A : Incomes not included in total income [Clause (1) to Clause (10D)]
Section 10 Part B : Incomes not included in total income [Clause (11) to Clause (17)]
Section 10 Part C : Incomes not included in total income [Clause (17A) to Clause (23C)]
Section 10 Part D : Incomes not included in total income [Clause (23D) to Clause (48)]
Section 10A : Special provision in respect of newly established undertakings in free trade zone, etc.
Section 10AA : Special provisions in respect of newly established Units in Special Economic Zones.
Section 10B : Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section 10BA : Special provisions in respect of export of certain articles or things.
Section 10BB : Meaning of computer programmes in certain cases.
Section 10C : Special provision in respect of certain industrial undertakings in North- Eastern Region.
Section 11 : Income from property held for charitable or religious purposes.
Section 12 : Income of trusts or institutions from contributions
Section 12A : Conditions for applicability of sections 11 and 12
Section 12AA : Procedure for registration
Section 13 : Section 11 not to apply in certain cases
Section 13A : Special provision relating to incomes of political parties
Section 13B : Special provisions relating to voluntary contributions received by electoral trust
Section 14 : Heads of income
Section 14A : Expenditure incurred in relation to income not includible in total income
Section 15 : Salaries
Section 16 : Deductions from salaries
Section 17 : Salary, perquisite and profits in lieu of salary defined
Section 18 : Omitted
Section 19 : Omitted
Section 20 : Omitted
Section 21 : Omitted
Section 22 : Income from house property
Section 23 : Annual value how determined
Section 24 : Deductions from income from house property
Section 25 : Amounts not deductible from income from house property
Section 25A : Special provision for cases where unrealised rent allowed as deduction is realised subsequently
Section 25AA : Unrealised rent received subsequently to be charged to income-tax
Section 25B : Special provision for arrears of rent received
Section 26 : Property owned by co-owners
Section 27 : Owner of house property, annual charge, etc., defined
Section 28 : Profits and gains of business or profession
Section 29 : Income from profits and gains of business or profession, how computed
Section 30 : Rent, rates, taxes, repairs and insurance for buildings
Section 31 : Repairs and insurance of machinery, plant and furniture
Section 32 : Depreciation
Section 32A : Investment allowance
Section 32AB : Investment deposit account
Section 32AC : Investment in new plant or machinery.
Section 33 : Development rebate
Section 33A : Development allowance
Section 33AB : Tea development account [,coffee development account and rubber development account
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 in case of certain domestic companies
Section 35 : Expenditure on scientific research
Section 35A : Expenditure on acquisition of patent rights or copyrights
Section 35AB : Expenditure on know-how
Section 35ABB : Expenditure for obtaining licence to operate 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 for carrying out rural development programmes
Section 35CCB : Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
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., for certain minerals
Section 36 : Other deductions
Section 37 : General
Section 38 : Building, etc., partly used for business, etc., or not exclusively so used
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., for mineral oil
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 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 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 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., of mineral oils
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 46A : Capital gains on purchase by company of its own shares or other specified securities
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 50D : Fair market value deemed to be full value of consideration in certain cases.
Section 51 : Advance money received
Section 52 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
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 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 55A : Reference to Valuation Officer
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 partners share in the income of the firm
Section 67A : Method of computing a members 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 69C : Unexplained expenditure, etc.
Section 69D : Amount borrowed or repaid on hundi
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 : Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company 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 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 76 : OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
Section 77 : OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993
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 the case of certain companies
Section 80 : Submission of return for losses
Section 80A : Deductions to be made in computing total income
Section 80AA : Computation of deduction under section 80M
Section 80AB : Deductions to be made with reference to the income included in the gross total income
Section 80AC : Deduction not to be allowed unless return furnished
Section 80B : Definitions
Section 80C : Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
Section 80CC : Deduction in respect of investment in certain new shares
Section 80CCA : Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
Section 80CCB : Deduction in respect of investment made under Equity Linked Savings Scheme
Section 80CCC : Deduction in respect of contribution to certain pension funds
Section 80CCD : Deduction in respect of contribution to pension scheme of Central Government
Section 80CCE : Limit on deductions under sections 80C, 80CCC and 80CCD
Section 80CCF : Deduction in respect of subscription to long-term infrastructure bonds.
Section 80CCG : Deduction in respect of investment made under an equity savings scheme.
Section 80D : Deduction in respect of medical insurance premia
Section 80DD : Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
Section 80DDA : ****
Section 80DDB : Deduction in respect of medical treatment, etc.
Section 80E : Deduction in respect of interest on loan taken for higher education
Section 80EE : Deduction in respect of interest on loan taken for residential house property.
Section 80F : Deduction in respect of educational expenses in certain cases
Section 80FF : Deduction in respect of expenses on higher education in certain cases
Section 80G : Deduction in respect of donations to certain funds, charitable institutions, etc.
Section 80GG : Deductions in respect of rents paid
Section 80GGA : Deduction in respect of certain donations for scientific research or rural development
Section 80GGB : Deduction in respect of contributions given by companies to political parties or an electoral trust
Section 80GGC : Deduction in respect of contributions given by any person to political parties
Section 80H : Deduction in case of new industrial undertakings employing displaced persons, etc.
Section 80HH : Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas
Section 80HHA : Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas
Section 80HHB : Deduction in respect of profits and gains from projects outside India
Section 80HHBA : Deduction in respect of profits and gains from housing projects in certain cases
Section 80HHC : Deduction in respect of profits retained for export business
Section 80HHD : Deduction in respect of earnings in convertible foreign exchange
Section 80HHE : Deduction in respect of profits from export of computer software, etc.
Section 80HHF : Deduction in respect of profits and gains from export or transfer of film software, etc.
Section 80I : Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
Section 80IA : Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
Section 80IAB : Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
Section 80IB : Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
Section 80IC : Special provisions in respect of certain undertakings or enterprises in certain special category States
Section 80ID : Deduction in respect of profits and gains from business of hotels and convention centres in specified area
Section 80IE : Special provisions in respect of certain undertakings in North-Eastern States
Section 80J : Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases
Section 80JJ : Deduction in respect of profits and gains from business of poultry farming
Section 80JJA : Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste
Section 80JJAA : Deduction in respect of employment of new workmen
Section 80K : Deduction in respect of dividends attributable to profits and gains from new industrial undertakings or ships or hotel business
Section 80L : Deductions in respect of interest on certain securities, dividends, etc.
Section 80LA : Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre
Section 80M : Deduction in respect of certain inter-corporate dividends
Section 80MM : Deduction in the case of an Indian company in respect of royalties, etc., received from any concern in India
Section 80N : Deduction in respect of dividends received from certain foreign companies
Section 80O : Deduction in respect of royalties, etc., from certain foreign enterprises
Section 80P : Deduction in respect of income of co-operative societies
Section 80Q : Deduction in respect of profits and gains from the business of publication of books
Section 80QQ : Deduction in respect of profits and gains from the business of publication of books
Section 80QQA : Deduction in respect of professional income of authors of text books in Indian languages
Section 80QQB : Deduction in respect of royalty income, etc., of authors of certain books other than text-books
Section 80R : Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
Section 80RR : Deduction in respect of professional income from foreign sources in certain cases
Section 80RRA : Deduction in respect of remuneration received for services rendered outside India
Section 80RRB : Deduction in respect of royalty on patents
Section 80S : Deduction in respect of compensation for termination of managing agency, etc., in the case of assessees other than companies
Section 80T : Deduction in respect of long-term capital gains in the case of assessees other than companies
Section 80TT : Deduction in respect of winnings from lottery
Section 80TTA : Deduction in respect of interest on deposits in savings account.
Section 80U : Deduction in case of a person with disability
Section 80V : Deduction from gross total income of the parent in certain cases
Section 80VV : Deduction in respect of expenses incurred in connection with certain proceedings under the Act
Section 80VVA : RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
Section 81 To 085C : Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968
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 : Omitted
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 agreements 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 arms 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 arms 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 92D : Maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction
Section 92E : Report from an accountant to be furnished by persons entering into international transaction
Section 92F : Definitions of certain terms relevant to computation of arms length price, etc
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 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 arrangement.
Section 99 : Treatment of connected person and accommodating party.
Section 100 : Application of this Chapter
Section 101 : Framing of guidelines
Section 102 : Definitions
Section 103 : omitted by the Finance Act, 1965, w.e.f. 1-4-1965
Section 104 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 105 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 106 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 107 : Approval of Inspecting Assistant Commissioner for orders under section 104
Section 107A : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 108 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
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 111A : Tax on short term capital gains in certain cases
Section 112 : Tax on long-term capital gains
Section 112A : Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
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 115BB : Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
Section 115BBA : Tax on non-resident sportsmen or sports associations
Section 115BBB : Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
Section 115BBC : Anonymous donations to be taxed in certain cases
Section 115BBD : Tax on certain dividends received from foreign companies
Section 115BBE : Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
Section 115C : Definitions
Section 115D : Special provision for computation of total income of non-residents
Section 115E : Tax on investment income and long-term capital gains
Section 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 115G : Return of income not to be filed in certain cases
Section 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Section 115I : Chapter not to apply if the assessee so chooses
Section 115J : Special provisions relating to certain companies
Section 115JA : Deemed income relating to certain companies
Section 115JAA : Tax credit in respect of tax paid on deemed income relating to certain companies
Section 115JB : Special provision for payment of tax by certain companies
Section 115JC : Special provisions for payment of tax by certain persons other than a company
Section 115JD : Tax credit for alternate minimum tax
Section 115JE : Application of other provisions of this Act.
Section 115JEE : Application of this Chapter to certain persons.
Section 115JF : Interpretation in this Chapter
Section 115JG : Conversion of an Indian branch of Foreign Company into subsidiary Indian company.
Section 115K : Special provision for computation of income in certain cases
Section 115L : Return of income not to be filed in certain cases
Section 115M : Special provision for disallowance of deductions and rebate of income-tax
Section 115N : Bar of proceedings in certain cases
Section 115O : Tax on distributed profits of domestic companies
Section 115P : Interest payable for non-payment of tax by domestic companies
Section 115Q : When company is deemed to be in default
Section 115QA : Tax on distributed income to shareholders
Section 115QB : Interest payable for non-payment of tax by company
Section 115QC : When company is deemed to be assessee in default.
Section 115R : Tax on distributed income to unit holders
Section 115S : Interest payable for non-payment of tax
Section 115T : Unit trust of India or mutual fund to be an assessee in default
Section 115TA : Tax on distributed income to investors.
Section 115TB : Interest payable for non-payment of tax.
Section 115TC : Securitisation trust to be assessee in default.
Section 115U : Tax on income in certain cases
Section 115UA : SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
Section 115V : Definitions
Section 115VA : Computation of profits and gains from the business of operating qualifying ships
Section 115VB : Operating ships
Section 115VC : Qualifying company
Section 115VD : Qualifying ship
Section 115VE : Manner of computation of income under tonnage tax scheme
Section 115VF : Tonnage income
Section 115VG : Computation of tonnage income
Section 115VH : Calculation in case of joint operation, etc.
Section 115VI : Relevant shipping income
Section 115VJ : Treatment of common costs
Section 115VK : Depreciation
Section 115VL : General exclusion of deduction and set off, etc.
Section 115VM : Exclusion of loss
Section 115VN : Chargeable gains from transfer of tonnage tax assets
Section 115VO : Exclusion from provisions of section 115JB
Section 115VP : Method and time of opting for tonnage tax scheme
Section 115VQ : Period for which tonnage tax option to remain in force
Section 115VR : Renewal of tonnage tax scheme
Section 115VS : Prohibition to opt for tonnage tax scheme in certain cases
Section 115VT : Transfer of profits to Tonnage Tax Reserve Account
Section 115VU : Minimum training requirement for tonnage tax company
Section 115VV : Limit for charter in of tonnage
Section 115VW : Maintenance and audit of accounts
Section 115VX : Determination of tonnage
Section 115VY : Amalgamation
Section 115VZ : Demerger
Section 115VZA : Effect of temporarily ceasing to operate qualifying ships
Section 115VZB : Avoidance of tax
Section 115VZC : Exclusion from tonnage tax scheme
Section 115W : Definitions
Section 115WA : Charge of fringe benefit tax
Section 115WB : Fringe benefits
Section 115WC : Value of fringe benefits
Section 115WD : Return of fringe benefits
Section 115WE : Assessment
Section 115WF : Best judgment assessment
Section 115WG : Fringe benefits escaping assessment
Section 115WH : Issue of notice where fringe benefits have escaped assessment
Section 115WI : Payment of fringe benefit tax
Section 115WJ : Advance tax in respect of fringe benefits
Section 115WK : Interest for default in furnishing return of fringe benefits
Section 115WKA : Recovery of fringe benefit tax by the employer from the employee
Section 115WKB : Deemed payment of tax by employee.
Section 115WL : Application of other provisions of this Act
Section 115WM : Chapter XII-H not to apply after a certain date
Section 116 : Income-tax authorities
Section 117 : Appointment of income-tax authorities
Section 118 : Control of income-tax authorities
Section 119 : Instructions to subordinate authorities
Section 120 : Jurisdiction of income-tax authorities
Section 121 : Jurisdiction of Commissioners
Section 121A : Jurisdiction of Commissioners (Appeals)
Section 122 : Jurisdiction of Appellate Assistant Commissioners
Section 123 : Jurisdiction of Inspecting Assistant Commissioners
Section 124 : Jurisdiction of Assessing Officers
Section 125 : Powers of Commissioner respecting specified areas, cases, persons, etc.
Section 125A : Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
Section 126 : Powers of Board respecting specified area, classes of persons or incomes
Section 127 : Power to transfer cases
Section 128 : Functions of Inspectors of Income-tax
Section 129 : Change of incumbent of an office
Section 130 : Commissioner competent to perform any function or functions
Section 130A : Income-tax Officer competent to perform any function or functions
Section 131 : Power regarding discovery, production of evidence, etc.
Section 132 : Search and seizure
Section 132A : Powers to requisition books of account, etc.
Section 132B : Application of seized or requisitioned assets
Section 133 : Power to call for information
Section 133A : Power of survey
Section 133B : Power to collect certain information
Section 133C : Power to call for information by prescribed income-tax authority.
Section 134 : Power to inspect registers of companies
Section 135 : Power of [Director General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner]
Section 136 : Proceedings before income-tax authorities to be judicial proceedings
Section 137 : Disclosure of information prohibited
Section 138 : Disclosure of information respecting assessees
Section 139 : Return of income
Section 139A : Permanent account number
Section 139B : Scheme for submission of returns through Tax Return Preparers
Section 139C : Power of Board to dispense with furnishing documents, etc., with the return
Section 139D : Filing of return in electronic form
Section 140 : Return by whom to be signed
Section 140A : Self-assessment
Section 141 : Provisional assessment
Section 141A : Provisional assessment for refund
Section 142 : Inquiry before assessment
Section 142A : Estimate by Valuation Officer in certain cases
Section 143 : Assessment
Section 144 : Best judgment assessment
Section 144A : Power of [Joint Commissioner] to issue directions in certain cases
Section 144B : Reference to Deputy Commissioner in certain cases
Section 144BA : Reference to Commissioner in certain cases
Section 144C : Reference to Dispute Resolution Panel
Section 145 : Method of accounting
Section 145A : Method of accounting in certain cases
Section 146 : Reopening of assessment at the instance of the assessee
Section 147 : Income escaping assessment
Section 148 : Issue of notice where income has escaped assessment
Section 149 : Time limit for notice
Section 150 : Provision for cases where assessment is in pursuance of an order on appeal, etc.

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