CHAPTER NO.
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CHAPTER HEADING
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Section - 1
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Section - 2
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Section - 3
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Section - 4
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Section - 4A
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Section - 4B
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Section - 5
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Section - 5A
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Section - 6
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Section - 7
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Section - 8
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Section - 9
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Section - 10
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Section - 11
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Section - 12
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Section - 12A
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Section - 12AA
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Section - 12B
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Section - 13
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Section - 14
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Exemptions of a general nature
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Section -15A
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Section -15B
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Section -15C
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Section -16
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Section -17
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Section -18
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Section -18A
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Section -19
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Section -19A
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Section -20
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Section -20A
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Section -21
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Section -22
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Section -23
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Section -23A
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Section -23B
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Section -24
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Section -24A
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Section -24B
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Section -25
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Section -25A
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Section -26 |
Change in constitution of a firm |
Section - 26A |
Procedure in registration of firms |
Section - 27 |
Cancellation of assessment when cause is shown |
Section - 28 |
Penalty for concealment of income or improper distribution of profits |
Section - 29 |
Notice of demand |
Section - 30 |
Appeal against assessment under this Act |
Section - 31 |
Hearing of appeal |
Section - 32 |
Omitted by s. 87 of the Indian Income-tax (Amendment) Act, 1939 |
Section - 33 |
Appeals against orders of Appellate Assistant Commissioner |
Section - 33A |
Power of revision by Commissioner |
Section - 33B |
Power of Commissioner to revise Income-tax Officer's orders |
Section - 34 |
Income escaping assessment |
Section - 35 |
Rectification of mistake |
Section - 36 |
Omitted by s. 3 of the Finance Act, 1957 |
Section - 37 |
Powers of Income-tax authorities |
Section - 38 |
Power to call for information |
Section - 39 |
Power to inspect the register of members of any company |
Section - 40 |
Guardians, trustees and agents |
Section -41 |
Courts of Wards, etc |
Section -42 |
Income deemed to accrue or arise within the taxable territories |
Section -43 |
Agent to include persons treated as such |
Section -44 |
Liability in case of firm or association discontinued or dissolved |
Section -44A |
Liability to tax of occasional shipping |
Section -44B |
Return of profits and gains |
Section -44C |
Adjustment |
Section -44D |
Avoidance of income-tax by transactions resulting in the transfer of income to persons resident or ordinarily resident abroad |
Section -44E |
Avoidance of tax by certain transactions in securities |
Section -44F |
Avoidance of tax by sales cum-dividend |
Section -45 |
Tax when payable |
Section -46 |
Mode and time of recovery |
Section -46A |
Persons leaving India to obtain tax clearance certificate |
Section -47 |
Recovery of penalties |
Section -48 |
Refunds |
Section -48A |
Omitted by s. 56 of the Indian Income-tax (Amendment) Act, 1939 |
Section -49 |
Omitted by s. 10 of the Income-tax and Business Profits Tax(Amendment) Act, 1948, with effect from 30th March 1948 |
Section -49A |
Agreement for granting relief in respect of double taxation or for avoidance thereof |
Section -49B |
Relief to shareholders in respect of agricultural income-tax attributable to dividends |
Section -49BB |
Relief to company in respect of dividend paid out of past taxed profits |
Section -49C |
Omitted by s. 15 of the Finance Act, 1959, with effect from 1st April 1960 |
Section -49D |
Relief in respect of incomes accruing or arising outside the taxable territories |
Section -49E |
Power to set off amount of refunds against tax remaining payable |
Section -49EE |
Power to set off in certain cases moneys in the possession of Government against tax found due under assessments, etc., thereafter to be made |
Section -49F |
Power of representative of deceased person or person disabled to make claim on his behalf |
Section -50 |
Limitation of claims for refund |
Section -50A |
Omitted by s. 62 of the Indian Income-tax (Amendment) Act, 1939 |
Section -51 |
Failure to make payments or deliver returns or statements or allow inspection |
Section -52 |
False statement in declaration |
Section -53 |
Prosecution to be at instance of Inspecting Assistant Commissioner |
Section -54 |
Disclosure of information by a public servant |
Section -55 |
Charge of super-tax |
Section -56 |
Total income for purposes of super-tax |
Section -56A |
Exemption from super-tax of certain dividends |
Section -57 |
Omitted by s. 69 of the Indian Income-tax (Amendment) Act, 1939 |
Section -58 |
Application of Act to super-tax |
Section -58A |
Definitions |
Section -58B |
The according and withdrawal of recognition |
Section -58C |
Conditions to be satisfied by a recognised provident fund |
Section -58D |
Power to relax restrictions of employer's contributions in certain cases |
Section -58E |
Annual contributions of employers and interest when deemed to be income received |
Section -58F |
Exemption of employees' contributions from income-tax |
Section -58G |
Exemption of accumulated balance from income-tax and super-tax |
Section -58H |
Deduction at source of income-tax payable on accumulated balances due |
Section -58-I |
Accounts of recognised provident funds |
Section -58J |
Treatment of balances in newly recognised provident funds |
Section -58K |
Treatment of fund transferred by employer to trustee |
Section -58L |
Provisions relating to rules |
Section -58M |
Application of this Chapter |
Section -58N |
Definitions |
Section - 58-O |
Approval and withdrawal of approval |
Section -58P |
Conditions for approval |
Section -58Q |
Application for approval |
Section -58R |
Exemption of superannuation fund from income-tax |
Section -58S |
Treatment of repaid contributions |
Section -58T |
Deduction from pay of, and contributions on behalf of, employee to be included in return under section 21 |
Section -58U |
Liabilities of trustees on cessation of approval of fund |
Section -58V |
Particulars to be furnished in respect of superannuation funds |
Section -59 |
Power to make rules |
Section -59A |
Publication of information respecting penalties in certain cases |
Section -59B |
Disclosure of information respecting tax payable |
Section -60 |
Power to make exemption, etc |
Section -60A |
Power, to make exemption, etc., in relation to merged territories or to the territories which immediately before the 1st November, 1956, were comprised in any Part B State or to Chandernagore |
Section -60B |
Tax may be levied for period other than previous year or deducted at source or paid in advance, wherever so provided |
Section -61 |
Appearance by authorised representative |
Section -62 |
Receipts to be given |
Section -63 |
Service of notices |
Section -64 |
Place of assessment |
Section -65 |
Indemnity |
Section -66 |
Statement of case by Appellate Tribunal to High Court |
Section -66A |
Reference to be heard by Benches of High Courts and appeal to lie in certain cases to the Supreme Court |
Section -67 |
Bar of suits in Civil Court |
Section -67A |
Computation of periods of limitation |
Section -67B |
Act to have effect pending legislative provision for charge of income-tax |
Section -68 |
Repeals |
SCHEDULE |
RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OFINSURANCE BUSINESS |