Income Tax Sections

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  • Topic: Capital gain, Taxation, Capital asset
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  • Published : January 6, 2013
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Income-tax Act, 1961|
No.| Title|
Section - 001| Short title, extent and commencement|
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Section - 002 Part A| Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose"|  |
Section - 002 Part B| Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident"|  |
Section - 002 Part C| Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond"|  |
Section - 003| Previous year defined|
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Section - 004| Charge of income-tax|
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Section - 005| Scope of total income|
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Section - 005A| Apportionment of income between spouses governed by Portuguese Civil Code|  |
Section - 006| Residence in India|
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Section - 007| Income deemed to be received|
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Section - 008| Dividend income|
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Section - 009| Income deemed to accrue or arise in India|  |
Section - 010 Part A| Incomes not included in total income [Clause (1) to Clause (10D)]|  |
Section - 010 Part B| Incomes not included in total income [Clause (11) to Clause (17)]|  |
Section - 010 Part C| Incomes not included in total income [Clause (17A) to Clause (23C)]|  |
Section - 010 Part D| Incomes not included in total income [Clause (23D) to Clause (44)]|  |
Section - 010A| Special provision in respect of newly established undertakings in free trade zone, etc.|  |
Section - 010AA| Special provisions in respect of newly established Units in Special Economic Zones.|  |
Section - 010B| Special provisions in respect of newly established hundred per cent export-oriented undertakings|  |
Section - 010BA| Special provisions in respect of export of certain articles or things.|  |
Section - 010BB| Meaning of computer programmes in certain cases.|  |
Section - 010C| Special provision in respect of certain industrial undertakings in North- Eastern Region.|  |
Section - 011| Income from property held for charitable or religious purposes.|  |
Section - 012| Income of trusts or institutions from contributions|  |
Section - 012A| Conditions for applicability of sections 11 and 12|  |
Section - 012AA| Procedure for registration|
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Section - 013| Section 11 not to apply in certain cases|
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Section - 013A| Special provision relating to incomes of political parties|  |
Section - 013B| Special provisions relating to voluntary contributions received by electoral trust|  |
Section - 014| Heads of income|
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Section - 014A| Expenditure incurred in relation to income not includible in total income|  |
Section - 015| Salaries|
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Section - 016| Deductions from salaries|
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Section - 017| Salary, perquisite and profits in lieu of salary defined|  |
Section - 018| Omitted|
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Section - 019| Omitted|
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Section - 020| Omitted|
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Section - 021| Omitted|
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Section - 022| Income from house property|
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Section - 023| Annual value how determined|
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Section - 024| Deductions from income from house property|  |
Section - 025| Amounts not deductible from income from house property|  |
Section - 025A| Special provision for cases where unrealised rent allowed as deduction is realised subsequently|  |
Section - 025AA| Unrealised rent received subsequently to be charged to income-tax|  |
Section - 025B| Special provision for arrears of rent received|  |
Section - 026| Property owned by co-owners|
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Section - 027| Owner of house property, annual charge, etc., defined|  |
Section - 028| Profits and gains of business or profession|  |
Section - 029| Income from profits and gains of business or profession, how computed|  |
Section - 030| Rent, rates, taxes, repairs and insurance for buildings|  |
Section - 031| Repairs and insurance of machinery, plant and furniture|  |
Section - 032| Depreciation|
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Section - 032A| Investment...
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