March 5, 2018
125. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
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- CHAPTER I - Preliminary
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- CHAPTER IV - Computation of total income
- CHAPTER IX - Double Taxation Relief
- CHAPTER V - Income of other persons included in assessee’s total income
- CHAPTER VI - Aggregation of income and set off or carry forward of loss
- CHAPTER VIA - Deductions to be made in computing total income
- CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
- CHAPTER VIII - Rebates and reliefs
- CHAPTER X - Special provisions relating to avoidance of tax
- CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
- CHAPTER XI - Additional income-tax on undistributed profits
- CHAPTER XII - Determination of tax in certain special cases
- CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
- CHAPTER XIIB - Special provisions relating to certain companies
- CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
- CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
- CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
- CHAPTER XIIC - Special provisions relating to retail trade etc.
- CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
- CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
- CHAPTER XIIE - Special provisions relating to tax on distributed income
- CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
- CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
- CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
- CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
- CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
- CHAPTER XIIG - Special provisions relating to income of shipping companies
- CHAPTER XIIH - Income-tax on fringe benefits
- CHAPTER XIII - Income-tax Authorities
- CHAPTER XIV - Procedure for assessment
- CHAPTER XIVA - Special provision for avoiding repetitive appeals
- CHAPTER XIVB - Special procedure for assessment of search cases
- CHAPTER XIX - Refunds
- CHAPTER XIXA - Settlement of cases
- CHAPTER XIXB - Advance rulings
- CHAPTER XV - Liability in special cases
- CHAPTER XVI - Special provisions applicable to firms
- CHAPTER XVII - Collection and recovery of tax
- CHAPTER XVIII - Relief respecting tax on dividends in certain cases
- CHAPTER XX - Appeals and revision
- CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
- CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
- CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
- CHAPTER XXI - Penalties imposable
- CHAPTER XXII - Offences and prosecutions
- CHAPTER XXIIB - Tax credit certificates
- CHAPTER XXIII - Miscellaneous
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March 5, 2018
124. (1) Where by virtue of any direction or order issued under sub- section (1) […]
March 5, 2018
123. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
March 5, 2018
122. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
March 5, 2018
121A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was […]
March 5, 2018
121. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
March 5, 2018
120. (1) Income-tax authorities shall exercise all or any of the powers and perform all […]
March 5, 2018
119. (1) The Board may, from time to time, issue such orders, instruc- tions and […]
March 5, 2018
118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or […]
March 5, 2018
117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax […]