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- Freight HSN Code/ SAC: Inward, Outward and Forwarding Charges 2024
- SAC/HSN Code for Repair and Maintenance
- HSN Code for Construction Work with Material and Detailed Classification
- What is GST Reconciliation? A Detailed Guide for 2024
- Reverse Charge Mechanism (RCM) on GST with Journal Entry [2024]
- GSTR 3B Late Fees: Penalty, Due Date, and Interest
- Why Does Your Business Need Proper GST Billing Software?
- Reconciliation & Comparison between GSTR 3B and GSTR 1
- GST Impact on Businesses
- What are the roles of GST Software in your business?
- Top 6 reasons to choose automated GST software
- GST E-Invoicing to Be Mandated Soon for the Business Having Rs. 10-Cr or More and Then 5-Cr Turnover
- GST Tax Rates Revised: Check Out the Complete List of Updated GST Rates
- What Are the GST Laws In India, GST Features and Its Benefits for Business/Industries?
- CBIC Releases the Guidelines for Sanction, Post-Audit, and Review of GST Refund Claims
- Big News for Businessmen: Late Fee Will be Exempted on GST Return Till June, Central Government Confirms
- GST Billing Software FAQs |Most Frequently Asked Question for GST Billing Software
- The Second Highest GST Collection Reported In November, the Collection Reached 1, 31,526 Crores
- Big Relief for Taxpayers amid Pandemic! CBDT Has Extended the Deadline to File ITR, Check Out the New Dates Here!
- New Changes in GST Rules! Applicable From April 2021
- Government Amends the Companies Rules, Makes It Mandatory to Record Audit Trail of Each and Every Transaction
- What If Petrol and Diesel Come Under GST Regime in India?
- Union Budget 2021 Highlights: Important Points & Key Takeaways
- GSTR-9A: Eligibility, Due Date, Filing Details, and Late Fees
- Recommendations of the 42nd GST Council Meeting
- Annual GST Audit- A Complete & Comprehensive Guide for Taxpayers
- 41st GST Council Meeting: Key takeaways
- Goods and Services Tax – Transforming the Indirect Taxation System!
- 40th GST Council Meeting Highlights
- GSTR-7 Return: Meaning, Eligibility, Due Date, Late Fees, and Penalties
- Everything you need to know about GSTR-9C: Meaning, Due Date, Penalties
- What is the GST Compliance Rating & its Importance
- Everything you need to know about E-Way Bill Generation, Regulations and Compliance
- Major Updates and Highlights on 39th GST Council Meet
- Is GST paid on insurance premium eligible for tax benefit?
- Taxpayers required to quote GSTIN on EXIM declarations: CBIC
- Document Identification Number – Everything you need to know
- Vivad se Vishwas scheme introduced to settle income tax disputes
- GST Council to discuss states compensation, review tax structure
- Officials to recover ₹46,000 crores as late GST payment interest
- GST compensation of ₹81,043 crore given to states for April-Sept
- Amnesty scheme for taxpayers to settle dues of the pre-GST era
- Finance Minister: GST Council to revise GST rates once in a year
- New GST return filing system – Guide to ANX-1 & ANX-2
- Government to introduce a lottery system to boost GST compliance
- CBIC has extended the due date for filing annual returns
- GST revenue mop-up in January crosses ₹1 trillion-mark
- What are the common expectations from the budget 2020?
- Assessees yet to submit audit conciliation statement for the FY18
- CBIC blocks input tax credit due to mismatch of returns
- E-invoicing under GST will have a positive impact on businesses
- Modest revenue target expected in Budget 2020 due to low GST mop-up
- Finance Ministry staggers filing of GSTR-3B to ease system load
- Over 65 lakh GST returns filed till January 20: GST Network
- Anti-profiteering body to start GST compliance drive
- How the integration of FASTags with E-way would impact the nation?
- FinTech industry wants relief in GST and KYC compliance for small loans
- Government to begin GST audit for FY18; first set of notices sent
- 2nd National GST Conference held for curbing evasion and augment revenue
- FIEO says the delay in e-wallet scheme is unfortunate
- States to face revenue gap of over ₹1 trillion post GST compensation withdrawal
- Tax officers to discuss ways to boost compliance and plug leakages
- GST revenue mop-up crosses ₹1 Lakh Crore mark in December
- The center to discuss GST overhaul after presenting budget 2020-21
- Around 250 established export houses denied GST refunds
- Not filing GST returns could cost you your property, bank accounts
- GST Council to form grievance redressal committee for taxpayers
- 6 Reasons to Use Cloud-Based & Automated GST Software
- GST compensation cess may see a shortfall of ₹63,000 Crore
- Government may give GST relief to companies under IBC process
- Cash flow to be hit further as GST Council lowers eligible credit
- 38th GST Council Meeting: Single tax rate on lotteries, Filing deadline extended
- Govt sets ₹1.1 Lakh Cr as monthly GST mop-up target for tax officials
- Government releases ₹35,298 Crore in GST compensation to states
- Businesses seek continuation of four-digit HSN code
- GST revenue decline increasing Centre’s payout to states
- GST authorities detected under-reporting of e-commerce sales
- CGST falls short by 40% of budgeted estimate in April-November
- Government to restructure GST rates and cess to boost revenue
- CBIC withdraws GST circular on taxing IT-enabled services
- What to do if your e-way bill generation facility is blocked?
- GST Council to review revenue concerns on the next meeting
- GST revenue mop-up in November crosses ₹1 Lakh Crore mark
- Government planning a new lottery scheme for GST payers
- Purchase without bill identified as a major source of GST leakage
- System generated red flags in GST returns worries taxpayers
- States concerned over delay in GST compensation
- CBIC issues circular easing input tax refunds for exporters
- Finance Minister holds meeting to simplify GST
- Best GST Software for Chartered Accountants (CA) in India
- Centre to block e-way bill generation for GST return non-filers
- CBIC issues circular on new GST input tax credit rules
- Govt to discuss measures to curb GST evasion on Monday
- CBIC to use Document Identification Number from November 8
- GST rate cut stimulates hotel sector revenue in Q3 2019
- Credit of education, farm-related cesses can be availed under GST
- GST Collection in October remains below ₹1 Lakh Crore mark
- Finance Ministry pays 97% of GST refunds due to MSMEs
- Centre may limit the number of invoices for new GST registrants
- New GST rules governing ITC refund creates confusion
- Nodal officers appointed to exclusively handle GST complaints
- Finance Minister promises further GST simplification
- TN urges Centre: Reduce GST rate on machined job works
- States ahead of Centre in meeting GST returns compliance
- Hotels, travel agencies refunding GST after the rate cut
- New GST returns may require firms to change their ERP system
- Hopeful of meeting GST collection targets: Revenue Secretary
- Changes to the rules for claiming the input tax credit (ITC)
- Committee formed to boost GST collections to hold first meeting on Tuesday
- GST Council sets up a committee to boost revenue
- Centre’s GST revenue goes up, state’s collection dip
- E-Assessment scheme launched by I-T Department
- Sahaj and Sugam – GST Council Approves Simpler Returns
- File GST NIL Return just by sending SMS from April
- September GST Collection slips below ₹1 Lakh Crore mark
- What is GST Reconciliation and what are its common issues?
- GSTN has Started the Online Refund Process
- GST Rate Cut on Hotel Tariffs Might Boost Tourism
- Highlights of the 37th GST Council Meeting
- GST Collections to Fall Short of ₹ 40,000 Crore from Expectation
- Low Tax Collection May Restrict Govt From Providing a Stimulus Package
- Govt may Levy Different Interest Rates for Late GST Payment
- Large & Small Taxpayers might have Separate Due Dates: GST Council
- Next GST Council Meet Agenda: Check Evasion & Boost Collections
- Small taxpayers might be waived off of filing annual returns
- HostBooks is Celebrating 4 Years of Unity, Trust & Deliverability
- Possibility of the GST Shortfall Grows
- SGST Collection of Gujarat sees Sluggish Growth
- New GST Return Filing System from Jan 2020
- GST Cut on Automobiles may incur INR 30,000 Cr Revenue Loss
- How a Business can Prepare for GST Audit?
- GST Council Taking Severe Measures to Prevent Tax Evasion
- FMCG Companies under the Radar of GST Authorities
- Tax Body asks Officers to Meet GST Refund Target
- GST Collection Drops Below INR 1 lakh Crore in August
- AP High Court Permits Rectification in GSTR-3B
- 37th GST Council Meeting to be held on September 20
- New Features of GST Portal that You Need to Know
- GST Annual Return Filing Deadline Extended to November 30
- Govt Working to Make GST Filing Process Easier
- 9 Common Mistakes to Avoid While Filing Annual Returns
- How e-Invoicing Works Under GST?
- Chief Commissioner Warns of Severe Action for GSTR Non-Filing
- North-East States Report over 30 Percent GST Growth
- Frequently Asked Questions (FAQs) on GST Annual Return Filing (GSTR-9)
- Only 20% of Taxpayers File GST Returns for FY18
- Maharashtra Tops the GST Collection
- I-T launches a New Way to e-Verify Income Tax Return
- GSTR 9C: Reconciliation Statement & Certification – Filing, Format & Rules
- GST Applicable on Discounts Offered to Retailers
- Low GST Collections Due to Economic Slowdown
- Firms Can Raise Prices After Passing on GST Cuts
- GST Collection Revenue Rose by 5.8 Percent in July
- Kerala to Impose Flood Cess apart from GST
- Return Filing Offline Tool Released by GSTN for a Trial Run
- Demand to Reduce GST Rate on Catering Services
- Coaching Centers Demand a Reduction in GST
- Interest to be applied on net cash for the late payment of GST
- No GST Invoice Required for Goods Brought Back to India in 6 Months of an Exhibition
- Due Date for Filing FORM GST CMP-08 Extended
- Finance Minister Says GST Collection of States has Risen to ₹ 5.18 Trillion in FY19
- Declare your Mismatch in GST Returns, Outward Supplies in Annual Returns
- Good News for Exporters as Centre to Pay ITC Refund for SGST
- GST on Incentives, Discounts and Schemes Earned by Dealers: HSN/ SAC Code, Taxability, and Rate
- 10 Important Takeaways for Startups and MSMEs
- No Input Tax Credit for Expenses Incurred on Promotional Schemes
- Expecting Broad-Mindedness from Budget 2019
- 5 Basic Rules to Keep in Mind While Filing ITR On Time
- New GST Return Filing System & Refund Mechanism From Today
- Desk-based GST Audit for Small Assessees
- National Anti Profiteering Authority’s Term Extended by 2 Years
- GST to be Based on Services Provided by the HO to its Branch in Another State
- Inter-state Office Services Should Come Under GST Net
- GST Commissioners are Continuously Watching and Monitoring Your Business
- Highlights of the 35th GST Council Meet
- Know All About ITR: Last Date, Penalties & Other Details
- No E-Way Bill from 21st June 2019 if the GST Return has not been Filed for the Last 2 Months
- Electric Vehicles May be Brought Under 5% GST Rate Slab
- The 8 Issues Fixed By GSTN To Ease The Burden On The Taxpayers
- How is the Government Improving GST Compliance?
- How Can You Avoid The Credit Mismatches While Filing GSTR-9?
- GST Rate on Footwear Might be Lowered to Promote Growth & Exports
- More Items are Likely to be Phased out from the Highest GST Slab
- Government Introduces New GST Return System for Taxpayers
- GST Turnover Threshold for e-Invoice may be Fixed at ₹ 50 Cr in the Next Meet
- The Last Date to File GST Annual Return will Continue as June 30
- Last Date for Employers to Issue Form 16 Extended by CBDT
- Companies Pitch for GST Rate Cut as the New Govt. Takes Charge Second Time
- 5 Important Dates – From TDS, TCS to Filing ITR
- Five GST Fixes that Modi Government Needs to Implement
- GST Council Implements New Return Forms In a Phased Manner
- Finance Commission Does Not Intend To Extend GST Compensation
- Phase-wise Implementation of GST New Return Forms
- The QR Code Would Become Mandatory For All Shops
- A National Bench of Appellate Authority May Be Considered Next Month by the GST Council
- Draft of the New GST Return Form Goes Live On the GST Common Portal
- The Ground Running on The Reformation of GST Would Be Hit by The New Government
- Penalties Against Late Filing of Income Tax Returns
- GST Filing Format Becomes Simpler From July 2019
- Rules for Reversal of Input Tax Credit in GSTR – 9 (Annual Return)
- TDS Entry in Tally with GST [Payable and Receivable] 2024 Quick Guide
- A Detailed Guide on TDS Deduction and TDS Online Payment (Challan 281)
- 5 Reasons TDS Software is Profitable for Your Business World
- TDS Return File: Know How to File TDS/TCS Return, the Due Dates of e-Filling TDS/TCS in the FY 2021-22, Late Filing Fee, and More
- A complete guide on Tax Deducted at Source (TDS)
- A step by step guide to filing e-TDS returns online
- Resources for HB-TDS
- JARGONS FOR TDS
- What is Proforma Invoice? Meaning, Format, Template 2024
- Sales Entry in Tally Prime 2024: Item, Voucher, Accounting Invoice Method
- Purchase Entry in Tally Prime 2024: Voucher, Accounting, Item Invoice Method
- Tally Prime VS. Busy VS. HostBooks Accounting Software Comparison
- Role of Efficient Inventory Management In the HealthCare Industry
- Importance of Accounting Software for Businesses
- Error Free Reconciliation with AI-based Accounting Software System
- How Businesses Are Leveraging Cloud Services During Pandemic?
- New Update – Audit Trial Is Mandatory In Accounting Software Of Companies! Are You Ready?
- A Quintessential Guide on Different Types of Accounts in Accounting
- How Cloud Accounting is Helping Small Businesses Grow
- Strategies to Keep Your Business Going During the Pandemic
- What Can Small Businesses Learn From the Coronavirus Crisis?
- Top Technology Trends Emerging in the Post-COVID-19 World
- COVID-19 triggering the adoption of technology in India
- How a small business can choose the best accounting software?
- How Can Cloud Accounting Help Your Business?
- Technical Jargons for Accounting
- What is Bill of Entry? Process, Format, Claiming ITC for GST
- File Your ITR Before the Deadline, Keep These 4 Points in Mind to Make Your Filing Easy
- New Income Tax Rules Effective in Financial Year 2022-23 That You Must Know About
- All about the New Form to File an Updated Income Tax Return (ITR-U) Issued By Income Tax Department
- Get to Know the Tax Rules If You Are Planning To Invest in FDs
- 10 Perfect Tax Saving Ideas that Salaried Individuals Must Know Before Filing ITR
- Form 15G and Form 15H to Avoid TDS on Income Tax
- All You Need to Know About Tax Saving Fixed Deposits
- Penalty You Have to Pay For Missing/Late ITR Filing for FY 2020-21 (AY 2021-22)
- Understand the Different Component of Salary That Can Be Used to Reduce Your Tax Burden While Filing ITR
- Going to File ITR for the First Time? You Must Know What Form 16 Is and Its Benefits
- New Income Tax Changes in Budget 2021 – Every Taxpayer Must Know
- Income Tax Saving Tips: Key Deductions & Exemptions That a Taxpayer Can Claim and Save Taxes
- When Does Another’s Income Become Your Tax Liability?
- Supreme Court Settles the Provident Fund Dispute
- Income Tax Appellate Tribunal Judgments
- How to Check Income Tax Return (ITR) Status
- Defective Return Notice U/s 139(9): Reasons and Rectification
- A Complete Guide on How to File Income Tax Return Online
- Avoid these Common Mistakes while Filing Income Tax Returns
- Rule – 1 : Short title and commencement
- Rule – 2, Definitions
- Rule – 2A, Limits for the purposes of section 10(13A)
- Rule – 2B, Conditions for the purpose of section 10(5)
- Rule – 2BA, Guidelines for the purposes of section 10(10C)
- Rule – 2BB, Prescribed allowances for the purposes of clause (14) of section 10
- Rule – 2BBA, Circumstances and conditions for the purposes of clause (19) of section 10
- Rule – 2BBB, Percentage of Government grant for considering university, hospital etc. as substantially financed by the Government for the purposes of clause (23C) of section 10
- Rule – 2BC, Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10
- Rule – 2C, Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10
- Rule – 2CA, Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10
- Rule – 2D, Guidelines for approval under clause (23F) of section 10
- Rule – 2DA, Guidelines for approval under clause (23FA) of section 10
- Rule – 2E, Guidelines for approval under clause (23G) of section 10
- Rule – 2F, Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10
- Rule – 3, Valuation of perquisites
- Rule – 3A, Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
- Rule – 4, Unrealised rent
- Rule – 5, Depreciation
- Rule – 5A, Form of report by an accountant for claiming deduction under section 32(1)(iia)
- Rule – 5AA, Prescribed authority for investment allowance
- Rule – 5AB, Report of audit of accounts to be furnished under section 32AB(5)
- Rule – 5AC, Report of audit of accounts to be furnished under section 33AB(2)
- Rule – 5AD, Report of audit of accounts to be furnished under section 33ABA(2)
- Rule – 5B, Development rebate
- Rule – 5C, Guidelines, form and manner in respect of approval under clause (ii) and clause (iii) of sub-section (1) of section 35
- Rule – 5D, Conditions subject to which approval is to be granted to a research association under clause (ii) or clause (iii) of sub-section (1) of section 35
- Rule – 5E, Conditions subject to which approval is to be granted to a University, College or other Institution under clause (ii) and clause (iii) of sub-section (1) of section 35
- Rule – 5F, Prescribed authority, guidelines, form, manner and conditions for approval under clause (iia) of sub-section (1) of section 35
- Rule – 5G, Option form for taxation of income from patent under section 115BBF
- Rule – 6, Prescribed authority for expenditure on scientific research
- Rule – 6A, Expenditure for obtaining right to use spectrum for telecommunication services
- Rule – 6AA, Prescribed activities for export markets development allowance
- Rule – 6AAA, Prescribed authority for the purposes of sections 35CC39 and 35CCA
- Rule – 6AAB, Statement of expenditure for claiming deduction under section 35CC
- Rule – 6AAC, Prescribed authority for the purposes of section 35CCB
- Rule – 6AAD, Guidelines for approval of agricultural extension project under section 35CCC
- Rule – 6AAE, Conditions subject to which an agricultural extension project is to be notified under section 35CCC
- Rule – 6AAF, Guidelines for approval of skill development project under section 35CCD
- Rule – 6AAG, Conditions subject to which a skill development project is to be notified under section 35CCD
- Rule – 6AAH, Meaning of expressions used in rule 6AAF and rule 6AAG
- Rule – 6AB, Form of audit report for claiming deductions under sections 35D and 35E
- Rule – 6ABA, Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36
- Rule – 6ABAA, Infrastructure facility under clause (d) of the Explanation to clause (viii) of sub-section (1) of section 36
- Rule – 6ABB, Form of report for claiming deduction under clause (xi) of sub-section (1) of section 36
- Rule – 6AC, Limits and conditions for allowance of expenditure in certain cases
- Rule – 6B Expenditure on advertisement
- Rule – 6C, Expenditure on residential accommodation including guest houses
- Rule – 6D, Expenditure in connection with travelling, etc
- Rule – 6DD, Cases and circumstances in which a payment or aggregate of payments exceeding twenty thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft
- Rule – 6DDA, Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
- Rule – 6DDB, Notification of a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
- Rule – 6DDC, Conditions that a recognised association is required to fulfil to be notified as a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
- Rule – 6DDD, Notification of a recognised association for the purposes of clause (e) of the proviso to clause (5) of section 43
- Rule – 6E, Limits of reserve for unexpired risks
- Rule – 6EA, Special provision regarding interest on bad and doubtful debts of financial institutions, banks, etc.
- Rule – 6EB, Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D
- Rule – 6F, Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
- Rule – 6G, Report of audit of accounts to be furnished under section 44AB
- Rule – 6GA, Form of report of audit to be furnished under sub-section (2) of section 44DA
- Rule – 6H, Form of report of an accountant under sub-section (3) of section 50B
- Rule – 7, Income which is partially agricultural and partially from business
- Rule – 7A, Income from the manufacture of rubber
- Rule – 7B, Income from the manufacture of coffee
- Rule – 8, Income from the manufacture of tea
- Rule – 8A, Conditions for the grant of development allowance
- Rule – 8AA, Method of determination of period of holding of capital assets in certain cases
- Rule – 8B, Guidelines for notification of zero coupon bond
- Rule – 8C, Computation of pro rata amount of discount on a zero coupon bond for the purpose of clause (iiia) of sub-section (1) of section 36
- Rule – 8D, Method for determining amount of expenditure in relation to income not includible in total income
- Rule – 9, Royalties or copyright fees, etc., for literary or artistic work
- Rule – 9A, Deduction in respect of expenditure on production of feature films
- Rule – 9B, Deduction in respect of expenditure on acquisition of distribution rights of feature films
- Rule – 9C, Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
- Rule – 10, Determination of income in the case of non-residents
- Rule – 10A, Meaning of expressions used in computation of arm’s length price
- Rule – 10AB, Other method of determination of arm’s length price
- Rule – 10B, Determination of arm’s length price under section 92C
- Rule – 10C, Most appropriate method
- Rule – 10CA, Computation of arm’s length price in certain cases
- Rule – 10CB, Computation of interest income pursuant to secondary adjustments
- Rule – 10D, Information and documents to be kept and maintained under section 92D
- Rule – 10DA, Information and documents to be kept and maintained under proviso to sub-section (1) of section 92D and to be furnished in terms of sub-section (4) of section 92D
- Rule – 10DB, Furnishing of Report in respect of an International Group
- Rule – 10E, Report from an accountant to be furnished under section 92E
- Rule – 10F, Meaning of expressions used in matters in respect of advance pricing agreement
- Rule – 10G, Persons eligible to apply
- Rule – 10H, Pre-filing consultation
- Rule – 10-I, Application for advance pricing agreement
- Rule – 10J, Withdrawal of application for agreement
- Rule – 10K, Preliminary processing of application
- Rule – 10L, Procedure
- Rule – 10M, Terms of the agreement
- Rule – 10MA, Roll Back of the Agreement
- Rule – 10N, Amendments to Application
- Rule – 10-O, Furnishing of Annual Compliance Report
- Rule – 10P, Compliance Audit of the agreement
- Rule – 10Q, Revision of an agreement
- Rule – 10R, Cancellation of an agreement
- Rule – 10RA, Procedure for giving effect to rollback provision of an Agreement
- Rule – 10S, Renewing an agreement
- Rule – 10T, Miscellaneous
- Rule – 10TA, Definitions
- Rule – 10TB, Eligible assessee
- Rule – 10TC, Eligible international transaction
- Rule – 10TD, Safe Harbour
- Rule – 10TE, Procedure
- Rule – 10TF, Safe harbour rules not to apply in certain cases
- Rule – 10TG, Mutual Agreement Procedure not to apply
- Rule – 10TH, Safe Harbour Rules for Specified Domestic Transactions
- Rule – 10THA, Eligible assessee
- Rule – 10THB, Eligible specified domestic transaction
- Rule – 10THC, Safe Harbour
- Rule – 10THD, Procedure
- Rule – 10U, Application of General Anti Avoidance Rule
- Rule – 10UA, Determination of consequences of impermissible avoidance arrangement
- Rule – 10UB, Notice, Forms for reference under section 144BA
- Rule – 10UC, Time limits
- Rule – 10V, Guidelines for application of section 9A
- Rule – 10VA, Approval of the fund
- Rule – 10VB, Statement to be furnished by the fund
- Rule – 11, Determination of income from transactions with non-residents
- Rule – 11A, Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under section 80DD and section 80U
- Rule – 11AA, Requirements for approval of an institution or fund under section 80G
- Rule – 11B, Conditions for allowance for deduction under section 80GG
- Rule – 11C, Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
- Rule – 11D, Permanent physical disabilities for the purposes of deduction under section 80U
- Rule – 11DD, Specified diseases and ailments for the purpose of deduction under section 80DDB
- Rule – 11E, Application for approval of agreement under section 80-O
- Rule – 11EA, Guidelines for specifying industrially backward districts for the purpose of deduction under 72[sub-section (5) of section 80-IB]
- Rule – 11EE, Form of statement to be furnished under section 115K
- Rule – 11F, General
- Rule – 11G, Composition of the National Committee
- Rule – 11H, Headquarters and Secretariat
- Rule – 11-I, Functions
- Rule – 11J, Guidelines for approval of associations and institutions
- Rule – 11K, Guidelines for recommending projects or schemes
- Rule – 11L, Application for approval of an association or institution or for recommendation of a project or scheme by the National Committee
- Rule – 11M, Procedure before the National Committee
- Rule – 11MA Form of report by an approved association or institution under clause (ii) of sub-section (4) of section 35AC
- Rule – 11MAA, Form of report by public sector company or local authority or association or institution, which is carrying out a notified eligible project or scheme, under clause (ii) of sub-section (5) of section 35AC
- Rule – 11N, Other provisions
- Rule – 11-O, Certificate of payment or expenditure in respect of eligible projects or schemes notified under section 35AC
- Rule – 11-OA, Guidelines for notification of affordable housing project as specified business under section 35AD
- Rule – 11-OB, Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD
- Rule – 11P, Application for exercising or renewing the option for tonnage tax scheme
- Rule – 11Q, Computation of deemed tonnage
- Rule – 11R, Incidental activities for purposes of relevant shipping income
- Rule – 11S, Computation of average of net tonnage for charter-in of tonnage
- Rule – 11T, Form of report of an accountant under clause (ii) of section 115VW
- Rule – 11U, Meaning of expressions used in determination of fair market value
- Rule – 11UA, Determination of fair market value
- Rule – 11UAA, Determination of Fair Market Value for share other than quoted share
- Rule – 11UB, Fair market value of assets in certain cases
- Rule – 11UC, Determination of Income attributable to assets in India
- Rule – 12, Return of income and return of fringe benefits
- Rule – 12A, Preparation of return by authorised representative
- Rule – 12B, Statement under sub-section (3A) of section 115R
- Rule – 12BA, Statement under sub-section (3) of section 115TA
- Rule – 12C, Statement under sub-section (2) of section 115U
- Rule – 12CA, Return of income and return of fringe benefits
- Rule – 12CB, Statement under sub-section (7) of section 115UB
- Rule – 12CC, Statement under sub-section (4) of section 115TCA
- Rule – 12D, Prescribed authority under section 133C.
- Rule – 12E, Prescribed authority under sub-section (2) of section 143
- Rule – 13, Application for extension of time for filing return of income
- Rule – 14, Form of verification under section 142
- Rule – 14A, Form of audit report under section 142(2A)
- Rule – 14B, Guidelines for the purposes of determining expenses for audit
- Rule – 15, Notice of demand for regular assessment, etc
- Rule – 16, Declaration under section 158A
- Rule – 16A, Prescribed authority for approving any institution or body established for scientific research
- Rule – 16B, Prescribed authority for the purposes of clauses (8A) and (8B) of section 10
- Rule – 16C, Requirements for approval of a fund under section 10(23AAA)
- Rule – 16CC Form of report of audit prescribed under tenth proviso to section 10(23C)
- Rule – 16D, Form of report for claiming deduction under section 10A
- Rule – 16DD, Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A
- Rule – 16E, Form of report for claiming deduction under section 10B
- Rule – 16F, Form of report for claiming deduction under section 10BA
- Rule – 17, Exercise of option etc under section 11
- Rule – 17A, Application for registration of charitable or religious trusts, etc.
- Rule – 17B, Audit report in the case of charitable or religious trusts, etc.
- Rule – 17C, Forms or modes of investment or deposits by a charitable or religious trust or institution
- Rule – 17CA, Functions of electoral trusts
- Rule – 17CB, Method of valuation for the purposes of sub-section (2) of section 115TD
- Rule – 17D, Prescribed foreign projects for the purposes of deduction in respect of profits and gains from projects outside India under section 80HHB
- Rule – 18, Accommodation and amenities to be provided by hotels
- Rule – 18A, Prescribed authority to certify the daily average number of rehabilitated employees in an industrial undertaking
- Rule – 18AA, Prescribed authority for approval of a hotel under section 80CC
- Rule – 18AAA, Prescribed authority for approval of a University or any educational institution of national eminence for the purpose of section 80G
- Rule – 18AAAA Prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat
- Rule – 18AAAAA, Guidelines for specifying an association or institution for the purposes of notification under clause (c) of sub-section (2) of section 80G
- Rule – 18AAB, Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA
- Rule – 18B, Form of audit report for claiming deduction under section 80HH
- Rule – 18BB, Form of audit report for claiming deduction under section 80HHA
- Rule – 18BBA, Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD
- Rule – 18BBB, Form of audit report for claiming deduction under section 80-I or 80-IA or 99[80-IB or section 80-IC
- Rule – 18BBC, Prescribed authority for approval of hotels located in certain areas
- Rule – 18BBD, Prescribed authority for approval of companies carrying on scientific and industrial research and development
- Rule – 18BBE, Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA
- Rule – 18C, Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii)
- Rule – 18D, Prescribed authority for approval of companies carrying on scientific research and development
- Rule – 18DA, Prescribed conditions for deduction under sub-section (8A) of section 80-IB
- Rule – 18DB, Prescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB
- Rule – 18DC, Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB
- Rule – 18DDA, Form of report for claiming deduction under sub-section (11C) of section 80-IB
- Rule – 18DE, Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID
- Rule – 19, Computation of capital employed in an industrial undertaking or a hotel
- Rule – 19A, Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J
- Rule – 19AB, Form of report for claiming deduction under section 80JJAA
- Rule – 19AC, Form of certificate to be furnished under sub-section (3) of section 80QQB
- Rule – 19AD, Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB
- Rule – 19AE, Form of report of accountant to be furnished under sub-section (3) of section 80LA
- Rule – 20, Guidelines for approval 24[under clause (xix) of sub-section (2) of section 80C or] under clause (xvi) of sub-section (2) of section 88
- Rule – 20A, Guidelines for approval 28[under clause (xx) of sub-section (2) of section 80C or] under clause (xvii) of sub-section (2) of section 88
- Rule – 20AB, Evidence of payment of security transaction tax for claiming deduction under section 88E
- Rule – 21, Limits for life insurance premia in the case of authors, etc.
- Rule – 21A, Relief when salary is paid in arrears or in advance, etc.
- Rule – 21AA, Furnishing of particulars for claiming relief under section 89(1)
- Rule – 21AB, Certificate for claiming relief under an agreement referred to in sections 90 and 90A
- Rule – 21AC, Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A
- Rule – 21AD, Exercise of option under sub-section (4) of section 115BA
- Rule – 21B, Relief when interest on securities is received in arrears
- Rule – 22, Application for registration of a firm
- Rule – 23, Intimation regarding subsequent changes in constitution, etc.
- Rule – 24, Declaration for continuation of registration
- Rule – 24A, Communication regarding partner who is a benamidar
- Rule – 25, Certificate of registration
- Rule – 26, Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
- Rule – 26A, Furnishing of particulars of income under the head “Salaries”
- Rule – 26B, Statement of particulars of income under heads of income other than “Salaries” for deduction of tax at source
- Rule – 26C, Furnishing of evidence of claims by employee for deduction of tax under section 192
- Rule – 27, Prescribed arrangements for declaration and payment of dividends within India
- Rule – 28, Application for certificates for deduction of tax at lower rates
- Rule – 28A, Statement by shareholder claiming receipt of dividend without deduction of tax
- Rule – 28AA Certificate for deduction at lower rates or no deduction of tax from income other than dividends
- Rule – 28AB, Certificate of no deduction of tax in case of certain entities
- Rule – 29, Certificate of no deduction of tax or deduction at lower rates from dividends
- Rule – 29A, Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of
- Rule – 29AA, Form of certificate to be filed with the return of income for claiming deduction under section 80-O
- Rule – 29B Application for certificate authorising receipt of interest and other sums without deduction of tax
- Rule – 29C, Declaration by person claiming receipt of certain incomes without deduction of tax
- Rule – 29D, Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
- Rule – 30, Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
- Rule – 30A, Credit for tax deducted at source to a person other than the shareholder in certain circumstances
- Rule – 31, Certificate of tax deducted at source to be furnished under section 203
- Rule – 31A, Statement of deduction of tax under sub-section (3) of section 200
- Rule – 31AA, Statement of collection of tax under proviso to sub-section (3) of section 206C
- Rule – 31AB, Annual statement of tax deducted or collected or paid
- Rule – 31AC, Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
- Rule – 31ACA, Quarterly return under section 206A
- Rule – 31ACB, Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
- Rule – 32, Monthly statement or certificate of deduction of tax from “Salaries”
- Rule – 33 Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
- Rule – 34, Return in lieu of monthly return under rule 32
- Rule – 35, Annual return of salaries paid and tax deducted therefrom
- Rule – 36, Prescribed persons for section 206
- Rule – 36A, Prescribed authority for purposes of section 206
- Rule – 37, Prescribed returns regarding tax deducted at source under section 206
- Rule – 37A, Returns regarding tax deducted at source in the case of non-residents
- Rule – 37AA, Return of interest paid to residents without deduction of tax.
- Rule – 37B, Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
- Rule 37BA: Credit for Tax Deducted at Source for Section 199 Purpose
- Rule – 37BB, Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
- Rule – 37BC, Relaxation from deduction of tax at higher rate under section 206AA
- Rule – 37C, Declaration by a buyer for no collection of tax at source under section 206C(1A)
- Rule – 37CA, Time and mode of payment to Government account of tax collected at source under section 206C
- Rule – 37BC, Relaxation from deduction of tax at higher rate under section 206AA
- Rule – 37C, Declaration by a buyer for no collection of tax at source under section 206C(1A)
- Rule – 37CA, Time and mode of payment to Government account of tax collected at source under section 206C
- Rule – 37CB, Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply
- Rule – 37D, Certificate of tax collected at source under section 206C(5)
- Rule – 37E, Prescribed returns regarding tax collected at source under section 206C(5A)
- Rule – 37EA, Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C
- Rule – 37F, Prescribed authority for purposes of section 206C(5A)
- Rule – 37G, Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C
- Rule – 37H, Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C
- Rule – 37-I, Credit for tax collected at source for the purposes of sub-section (4) of section 206C
- Rule – 37J, Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C
- Rule – 38, Notice of demand
- Rule – 38A, Statement of advance tax
- Rule – 39, Estimate of advance tax
- Rule – 40 Waiver of interest
- Rule – 40A, Claim for credit
- Rule – 40B, Special provision for payment of tax by certain companies
- Rule – 40BA, Special provisions for payment of tax by certain persons other than a company
- Rule – 40BB, Amount received by the company in respect of issue of share
- Rule – 40C, Valuation of specified security or sweat equity share being a share in the company
- Rule – 40D, Valuation of specified security not being an equity share in the company
- Rule – 40E, Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB
- Rule – 40F, Part VIIC not to apply after a certain date
- Rule – 41, Refund claim
- Rule – 42, Prescribed authority for tax clearance certificates
- Rule – 43, Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230
- Rule – 44, Production of certificate
- Rule – 44A, Application for tax clearance certificate for registration of documents in certain cases
- Rule – 44B, Grant of tax clearance certificate or refusal
- Rule – 44B, Grant of tax clearance certificate or refusal
- Rule – 44C, Form of application for settlement of case 73[and intimation to the Assessing Officer
- Rule – 44CA, Disclosure of information in the application for settlement of cases
- Rule – 44D, Fee for furnishing copy of report
- Rule – 44E, Form of application for obtaining an advance ruling
- Rule – 44F, Certification of copies of the advance rulings pronounced by the Authority
- Rule – 44G, Application for giving effect to the terms of any agreement under clause (h) of sub-section (2) of section 295
- Rule – 44GA, Procedure to deal with requests for bilateral or multilateral advance pricing agreements
- Rule – 44H, Action by the Competent Authority of India and procedure for giving effect to the decision under the agreement
- Rule – 45, Form of appeal to Commissioner (Appeals)
- Rule – 46, Mode of service
- Rule – 46A, Production of additional evidence before the 94[Deputy Commissioner (Appeals)]95[and Commissioner (Appeals)
- Rule – 47, Form of appeal and memorandum of cross-objections to Appellate Tribunal
- Rule – 48, Form of application for reference to High Court10
- Rule – 48A, Notice of demand
- Rule – 48B, Estimate of advance deposit
- Rule – 48C, Estimate of annuity deposit for the assessment year 1964-65
- Rule – 48D, Jurisdiction of competent authorities
- Rule – 48DD, Statement to be registered with the competent authority under section 269AB
- Rule – 48E, Manner of publication of notice for acquisition
- Rule – 48F, Form of appeal to the Appellate Tribunal
- Rule – 48G, Statement to be furnished in respect of transfers of immovable property
- Rule – 48H, Form of fortnightly return to be forwarded by registering officer to the competent authority
- Rule – 48-I, Rate of interest for determination of discounted value of consideration
- Rule – 48J, Jurisdiction of appropriate authority
- Rule – 48K, Value of immovable property
- Rule – 48L, Statement to be furnished under section 269UC(3
- Rule – 49, Definitions
- Rule – 50, Accountancy examinations recognised
- Rule – 51, Educational qualifications prescribed
- Rule – 51A, Nature of business relationship
- Rule – 52, Prescribed authority for section 288(5)(b)
- Rule – 53, Register of income-tax practitioners
- Rule – 54, Application for registration
- Rule – 55, Certificate of registration
- Rule – 56, Cancellation of certificate
- Rule – 57, Cancellation of certificate obtained by misrepresentation
- Rule – 58, Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
- Rule – 59, Prescribed authority to order an inquiry
- Rule – 60, Charge-sheet
- Rule – 61, Inquiry Officer
- Rule – 62, Proceedings before Inquiry Officer
- Rule – 63, Order of the prescribed authority
- Rule – 64, Procedure if no Inquiry Officer appointed
- Rule – 65, Change of Inquiry Officer
- Rule – 66, Powers of prescribed authority and Inquiry Officer
- Rule – 67, Investment of fund moneys
- Rule – 67A, Nomination
- Rule – 68, Circumstances in which withdrawals may be permitted
- Rule – 70, Second withdrawal
- Rule – 71, Repayment of amounts withdrawn
- Rule – 71A, Certain rules not to apply
- Rule – 72, Amount withdrawn but not repaid may be deemed as income
- Rule – 73, Withdrawal within twelve months before retirement
- Rule – 74, Accounts
- Rule – 75, Limits for contributions
- Rule – 76, Penalty for assigning or creating a charge on beneficial interest
- Rule – 77, Application for recognition
- Rule – 78, Order of recognition
- Rule – 79, Withdrawal of recognition
- Rule – 80, Exemption from tax when recognition withdrawn
- Rule – 81, Appeal
- Rule – 82, Definitions
- Rule – 83, Establishment of fund and trust
- Rule – 84, Conditions regarding trustees
- Rule – 85, Investment of fund moneys
- Rule – 86, Admission of directors to a fund
- Rule – 87, Ordinary annual contributions
- Rule – 88, Initial contributions
- Rule – 89, Scheme of insurance or annuity
- Rule – 90, Commutation of annuity
- Rule – 91, Beneficiary not to have any interest in insurance and employer not to have any interest in fund’s moneys
- Rule – 92, Penalty if employee assigns or charges interest in fund
- Rule – 93, Arrangements on winding up, etc., of business
- Rule – 94, Arrangements for winding up, etc., of fund
- Rule – 95, Application for approval
- Rule – 96, Amendment of rules, etc., of fund
- Rule – 97, Appeal
- Rule – 98, Definitions
- Rule – 99, Establishment of fund and trust
- Rule – 100, Conditions regarding trustees
- Rule – 101, Investment of fund moneys
- Rule – 101A, Nomination
- Rule – 102, Admission of directors to a fund
- Rule – 103, Ordinary annual contributions
- Rule – 104, Initial contributions
- Rule – 105, Penalty if employee assigns or charges interest in fund
- Rule – 106, Employer not to have interest in fund moneys
- Rule – 107, Arrangements for winding up, etc., of business
- Rule – 108, Arrangements for winding up of the fund
- Rule – 109, Application for approval
- Rule – 110, Amendment of rules, etc., of fund
- Rule – 111, Appeal
- Rule – 111A, Application for reduction of the amount of minimum distribution by a company
- Rule – 111AA, Conditions for reference to Valuation Officers
- Rule – 96, Amendment of rules, etc., of fund
- Rule – 111AB, Form of report of valuation by registered valuer
- Rule – 111B, Publication and circulation of Board’s order
- Rule – 112, Search and seizure
- Rule – 112A, Inquiry under section 132
- Rule – 112B, Release of articles under section 132(5)
- Rule – 112C, Release of remaining assets
- Rule – 112D, Requisition of books of account, etc.
- Rule – 112E, Form of information under section 133B(1)
- Rule – 112F, Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year.
- Rule – 113, Disclosure of information respecting assessees
- Rule – 114, Application for allotment of a permanent account number
- Rule – 114A, Application for allotment of a tax deduction and collection account number
- Rule – 114AA, Application for allotment of a tax collection account number
- Rule – 114B, Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A
- Rule – 114C, Verification of Permanent Account Number in transactions specified in rule 114B
- Rule – 114D Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60
- Rule – 114DA, Furnishing of Annual Statement by a non-resident having Liaison Office in India
- Rule – 114E, Furnishing of statement of financial transaction
- Rule – 114F, Definitions
- Rule – 114G, Information to be maintained and reported
- Rule – 114H, Due diligence requirement
- Rule – 115, Rate of exchange for conversion into rupees of income expressed in foreign currency.
- Rule – 115A, Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-tax Act,
- Rule – 116, Return of interest paid
- Rule – 117, Return of dividends paid
- Rule – 117A, Reduction or waiver of interest payable under section 139
- Rule – 117B, Form of statement under section 222 or section 223
- Rule – 117C, Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
- Rule – 118, Levy of interest under section 220(2) where a recovery certificate is not issued
- Rule – 119, Levy of interest under section 220(2) in a case where a recovery certificate is issued
- Rule – 119A, Procedure to be followed in calculating interest
- Rule – 120, Form for furnishing particulars by contractor
- Rule – 121, Procedure for imposition of fine
- Rule – 121A, Form of statement to be furnished by producer of cinematograph films
- Rule – 122, Notice in respect of properties held benami
- Rule – 123 Application for obtaining certified copies of certain notices
- Rule – 124, Fees for obtaining certified copy of notice
- Rule – 125, Electronic payment of tax4
- Rule – 126, Computation of period of stay in India in certain cases
- Rule – 127, Service of notice, summons, requisition, order and other communication
- Rule – 127A, Authentication of notices and other documents
- Rule – 128, Foreign Tax Credit
- Rule – 129, Form of application under section 270AA
- Rule – New App I, New Appendix I
- Rule – Old App I, OLD APPENDIX I
- Rule – Old App I, OLD APPENDIX I
- Rule – Old App I OLD APPENDIX I
- Rule – App IA APPENDIX IA
- Rule – App III APPENDIX III
- Section 1 : Short title, extent and commencement – Preliminary
- Section 2 : Definitions – Preliminary
- Section 3 : Meaning and scope of supply – Preliminary
- Section 4A : Classes of officers under the Central Goods and Services Tax Act – Administration
- Section 4B : Classes of officers under the State Goods and Services Tax Act – Administration
- Section 5A : Appointment of officers under the Central Goods and Services Tax Act – Administration
- Section 5B : Appointment of officers under the State Goods and Services Tax Act – Administration
- Section 6A : Powers of officers under the Central Goods and Services Tax Act – Administration
- Section 6B : Powers of officers under the State Goods and Services Tax Act – Administration
- Section 7 : Powers of SGST/CGST officers under the Act – Administration
- Section 8 : Levy and Collection of Central/State Goods and Services Tax – Levy Of, And Exemption From, Tax
- Section 9 : Composition Levy – Levy Of, And Exemption From, Tax
- Section 10 : Taxable person – Levy Of, And Exemption From, Tax
- Section 11 : Power to grant exemption from tax – Levy Of, And Exemption From, Tax
- Section 12 : Time of supply of goods – Time And Value Of Supply
- Section 13 : Time of supply of services – Time And Value Of Supply
- Section 14 : Change in rate of tax in respect of supply of goods or services – Time And Value Of Supply
- Section 15 : Value of taxable supply – Time And Value Of Supply
- Section 44 : Payment of tax, interest, penalty and other amounts – Payment Of Tax
- Section 45 : Interest on delayed payment of tax – Payment Of Tax
- Section 46 : Tax deduction at source – Payment Of Tax
- Section 16 : Eligibility and conditions for taking input tax credit – Input Tax Credit
- Section 17 : Apportionment of credit and blocked credits – Input Tax Credit
- Section 18 : Availability of credit in special circumstances – Input Tax Credit
- Section 19 : Recovery of Input Tax Credit and Interest thereon – Input Tax Credit
- Section 20 : Taking input tax credit in respect of inputs sent for job work – Input Tax Credit
- Section 21 : Manner of distribution of credit by Input Service Distributor – Input Tax Credit
- Section 22 : Manner of recovery of credit distributed in excess – Input Tax Credit
- Section 23 : Registration – Registration
- Section 24 : Special provisions relating to casual taxable person and non-resident taxable person – Registration
- Section 25 : Amendment of registration – Registration
- Section 26 : Cancellation of registration – Registration
- Section 27 : Revocation of cancellation of registration – Registration
- Section 98 : Appeals to First Appellate Authority – Appeals And Revision
- Section 28 : Tax invoice – Tax Invoice, Credit And Debit Notes
- Section 29 : Tax not to be collected by unregistered taxable person – Tax Invoice, Credit And Debit Notes
- Section 30 : Amount of tax to be indicated in tax invoice and other documents – Tax Invoice, Credit And Debit Notes
- Section 99 : Revisional powers of Chief Commissioner or Commissioner – Appeals And Revision
- Section 31 : Credit and debit notes – Tax Invoice, Credit And Debit Notes
- Section 100A : Constitution of the National Appellate Tribunal – Appeals And Revision
- Section 100B : Constitution of the Appellate Tribunal – Appeals And Revision
- Section 101 : Appeals to the Appellate Tribunal – Appeals And Revision
- Section 102 : Orders of Appellate Tribunal – Appeals And Revision
- Section 103 : Procedure of Appellate Tribunal – Appeals And Revision
- Section 32 : Furnishing details of outward supplies – Returns
- Section 104 : Interest on refund of pre-deposit – Appeals And Revision
- Section 33 : Furnishing details of inward supplies – Returns
- Section 105 : Appearance by authorised representative – Appeals And Revision
- Section 34 : Returns – Returns
- Section 106 : Appeal to the High Court – Appeals And Revision
- Section 35 : First Return – Returns
- Section 107 : Appeal to the Supreme Court – Appeals And Revision
- Section 36 : Claim of input tax credit and provisional acceptance thereof – Returns
- Section 37 : Matching, reversal and reclaim of input tax credit – Returns
- Section 108 : Hearing before Supreme Court – Appeals And Revision
- Section 38 : Matching, reversal and reclaim of reduction in output tax liability – Returns
- Section 109 : Sums due to be paid notwithstanding appeal etc – Appeals And Revision
- Section 110 : Exclusion of time taken for copy – Appeals And Revision
- Section 39 : Annual return – Returns
- Section 40 : Final return – Returns
- Section 111 : Appeal not to be filed in certain cases – Appeals And Revision
- Section 112 : Non Appealable decisions and orders – Appeals And Revision
- Section 41 : Notice to return defaulters – Returns
- Section 42 : Levy of late fee – Returns
- Section 43 : Tax Return Preparers – Returns
- Section 113 : Definitions – Advance Ruling
- Section 47 : Transfer of input tax credit – Transfer Of Input Tax Credit
- Section 114 : Authority for Advance Ruling – Advance Ruling
- Section 115 : Appellate Authority for Advance Ruling – Advance Ruling
- Section 48 : Refund of tax – Refunds
- Section 49 : Refund in certain cases – Refunds
- Section 116 : Application for Advance Ruling – Advance Ruling
- Section 50 : Interest on delayed refunds – Refunds
- Section 117 : Procedure on receipt of application – Advance Ruling
- Section 118 : Appeal to the Appellate Authority – Advance Ruling
- Section 119 : Orders of the Appellate Authority – Advance Ruling
- Section 120 : Rectification of Advance Ruling – Advance Ruling
- Section 121 : Applicability of Advance Ruling – Advance Ruling
- Section 122 : Advance Ruling to be void in certain circumstances – Advance Ruling
- Section 123 : Powers of the Authority and Appellate Authority – Advance Ruling
- Section 124 : Procedure of the Authority and the Appellate Authority – Advance Ruling
- Section 125 : Presumption as to documents in certain cases – Presumption As To Documents
- Section 126 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence – Presumption As To Documents
- Section 127 : Liability in case of transfer of business – Liability To Pay In Certain Cases
- Section 128 : Liability of agent and principal – Liability To Pay In Certain Cases
- Section 129 : Liability in case of amalgamation /merger of companies – Liability To Pay In Certain Cases
- Section 130 : Liability in case of company in liquidation – Liability To Pay In Certain Cases
- Section 131 : Liability of directors of private company – Liability To Pay In Certain Cases
- Section 132 : Liability of partners of firm to pay tax – Liability To Pay In Certain Cases
- Section 133 : Liability of guardians, trustees etc – Liability To Pay In Certain Cases
- Section 134 : Liability of Court of Wards etc – Liability To Pay In Certain Cases
- Section 135 : Special provision regarding liability to pay tax, interest or penalty in certain cases – Liability To Pay In Certain Cases
- Section 136 : Liability in other cases – Liability To Pay In Certain Cases
- Section 137 : Special Procedure for certain processes – Miscellaneous Provisions
- Section 138 : GST compliance rating – Miscellaneous Provisions
- Section 139 : Obligation to furnish information return – Miscellaneous Provisions
- Section 140 : Penalty for failure to furnish information return – Miscellaneous Provisions
- Section 141 : Power to collect statistics – Miscellaneous Provisions
- Section 142 : Disclosure of information required under section 141 – Miscellaneous Provisions
- Section 143 : Test purchase of goods and/or services – Miscellaneous Provisions
- Section 144 : Drawal of samples – Miscellaneous Provisions
- Section 145 : Burden of Proof – Miscellaneous Provisions
- Section 51 : Consumer Welfare Fund – Refunds
- Section 146 : Persons discharging functions under the Act shall be deemed to be public servants – Miscellaneous Provisions
- Section 52 : Utilization of the Fund – Refunds
- Section 53 : Accounts and other records – Accounts And Records
- Section 147 : Indemnity – Miscellaneous Provisions
- Section 148 : Disclosure of information by a public servant – Miscellaneous Provisions
- Section 54 : Period of retention of accounts – Accounts And Records
- Section 149 : Publication of information respecting persons in certain cases – Miscellaneous Provisions
- Section 150 : Assessment proceedings, etc. not to be invalid on certain grounds – Miscellaneous Provisions
- Section 151 : Rectification of mistakes or errors apparent from record – Miscellaneous Provisions
- Section 152 : Bar of jurisdiction of civil courts – Miscellaneous Provisions
- Section 55 : Special procedure for removal of goods for certain purposes – Job Work
- Section 153 : Levy of fees – Miscellaneous Provisions
- Section 154 : Power of Central (or State) Government to make rules – Miscellaneous Provisions
- Section 155 : General power to make Regulations – Miscellaneous Provisions
- Section 156 : Delegation of powers – Miscellaneous Provisions
- Section 157 : Instructions to GST Officers – Miscellaneous Provisions
- Section 56 : Collection of tax at source – Electronic Commerce
- Section 158 : Removal of difficulties – Miscellaneous Provisions
- Section 159 : Service of notice in certain circumstances – Miscellaneous Provisions
- Section 160 : Rounding off of tax etc – Miscellaneous Provisions
- Section 85 : Offences and penalties – Offences And Penalties
- Section 161 : Effect of amendments, etc., of rules, notifications or orders – Miscellaneous Provisions
- Section 86 : General penalty – Offences And Penalties
- Section 162 : Publication of rules and notifications and laying of rules before Parliament / State Legislature – Miscellaneous Provisions
- Section 87 : General disciplines related to penalty – Offences And Penalties
- Section 163 : Anti-profiteering Measure – Miscellaneous Provisions
- Section 88 : Power of Adjudication – Offences And Penalties
- Section 164 : Repeal and saving – Repeal And Saving
- Section 89 : Detention and release of goods and conveyances in transit – Offences And Penalties
- Section 90 : Confiscation of goods or conveyances and levy of penalty – Offences And Penalties
- Section 91 : Confiscation or penalty not to interfere with other punishments – Offences And Penalties
- Section 57 : Self-Assessment – Assessment
- Section 58 : Provisional Assessment – Assessment
- Section 59 : Scrutiny of returns – Assessment
- Section 60 : Assessment of non-filers of returns – Assessment
- Section 61 : Assessment of unregistered persons – Assessment
- Section 62 : Summary assessment in certain special cases – Assessment
- Section 63 : Audit by tax authorities – Audit
- Section 64 : Special audit – Audit
- Section 65 : Power of CAG to call for information – Audit
- Section 66 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts – Demands And Recovery
- Section 67 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts – Demands And Recovery
- Section 68 : General provisions relating to determination of tax – Demands And Recovery
- Section 165 : General provisions – Transitional Provisions
- Section 69 : Tax collected but not deposited with the Central or a State Government – Demands And Recovery
- Section 70 : Tax wrongfully collected and deposited with the Central or a State Government – Demands And Recovery
- Section 166 : Migration of existing taxpayers to GST – Transitional Provisions
- Section 71 : Initiation of recovery proceedings – Demands And Recovery
- Section 72 : Recovery of tax – Demands And Recovery
- Section 73 : Bar on recovery proceedings – Demands And Recovery
- Section 74 : Payment of tax and other amount in installments – Demands And Recovery
- Section 75 : Transfer of property to be void in certain cases – Demands And Recovery
- Section 76 : Tax to be first charge on property – Demands And Recovery
- Section 79 : Power of inspection, search and seizure – Inspection, Search, Seizure And Arrest
- Section 80 : Inspection of goods in movement – Inspection, Search, Seizure And Arrest
- Section 167 : Amount of CENVAT credit carried forward in a return to be allowed as input tax credit – Transitional Provisions
- Section 77 : Provisional attachment to protect revenue in certain cases – Demands And Recovery
- Section 81 : Power to arrest – Inspection, Search, Seizure And Arrest
- Section 168 : Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations – Transitional Provisions
- Section 78 : Continuation and validation of certain recovery proceedings – Demands And Recovery
- Section 82 : Power to summon persons to give evidence and produce documents – Inspection, Search, Seizure And Arrest
- Section 169 : Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations – Transitional Provisions
- Section 170 : Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations – Transitional Provisions
- Section 83 : Access to business premises – Inspection, Search, Seizure And Arrest
- Section 171 : Credit of eligible duties and taxes in respect of inputs or input services during transit – Transitional Provisions
- Section 84 : Officers required to assist CGST/SGST officers – Inspection, Search, Seizure And Arrest
- Section 172 : Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme – Transitional Provisions
- Section 173 : Exempted goods returned to the place of business on or after the appointed day – Transitional Provisions
- Section 174 : Duty (Tax — in SGST Act) paid goods returned to the place of business on or after the appointed day – Transitional Provisions
- Section 92 : Prosecution – Prosecution And Compounding Of Offences
- Section 175 : Inputs removed for job work and returned on or after the appointed day – Transitional Provisions
- Section 93 : Cognizance of offences – Prosecution And Compounding Of Offences
- Section 176 : Semi-finished goods removed for job work and returned on or after the appointed day – Transitional Provisions
- Section 177 : Finished goods removed for carrying out certain processes and returned on or after the appointed day – Transitional Provisions
- Section 94 : Presumption of culpable mental state – Prosecution And Compounding Of Offences
- Section 178 : Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract – Transitional Provisions
- Section 95 : Relevancy of statements under certain circumstances – Prosecution And Compounding Of Offences
- Section 179 : Pending refund claims to be disposed of under earlier law. 146 – Transitional Provisions
- Section 180 : Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law – Transitional Provisions
- Section 96 : Offences by Companies and certain other persons – Prosecution And Compounding Of Offences
- Section 181 : Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided – Transitional Provisions
- Section 97 : Compounding of offences – Prosecution And Compounding Of Offences
- Section 182 : Claim of cenvat credit to be disposed of under the earlier law – Transitional Provisions
- Section 183 : Finalization of proceedings relating to output duty or tax liability – Transitional Provisions
- Section 184 : Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings – Transitional Provisions
- Section 185 : Treatment of the amount recovered or refunded pursuant to revision of returns – Transitional Provisions
- Section 186 : Treatment of long term construction / works contracts – Transitional Provisions
- Section 187 : Progressive or periodic supply of goods or services – Transitional Provisions
- Section 188 : Taxability of supply of services in certain cases – Transitional Provisions
- Section 189 : Taxability of supply of goods in certain cases – Transitional Provisions
- Section 190 : Credit distribution of service tax by ISD – Transitional Provisions
- Section 191 : Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law – Transitional Provisions
- Section 192 : Tax paid on goods lying with agents to be allowed as credit – Transitional Provisions
- Section 193 : Tax paid on capital goods lying with agents to be allowed as credit – Transitional Provisions
- Section 194 : Treatment of branch transfers – Transitional Provisions
- Section 195 : Goods sent on approval basis returned on or after the appointed day – Transitional Provisions
- Section 196 : Deduction of tax source – Transitional Provisions
- Section 197 : Transitional provisions for availing Cenvat credit in certain cases. – Transitional Provisions
- Section – 1 : Short title, extent and commencement.
- Section – 3 : “Previous year” defined
- Section – 4 : Charge of income-tax
- Section – 2 : Definitions
- 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 – 9A : Certain activities not to constitute business connection in India
- Section – 10 : Incomes not included in total income
- 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 : Income13 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 by the Finance Act, 1988, w.e.f. 1-4-1989]
- 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 arrears of rent and unrealised rent received subsequently
- 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 – 32AD : Investment in new plant or machinery in notified backward areas in certain States
- 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 – 35ABA : Expenditure for obtaining right to use spectrum for telecommunication services
- 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 – 44ADA : Special provision for computing profits and gains of profession 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 – 50CA : Special provision for full value of consideration for transfer of share other than quoted share
- Section – 50D : Fair market value deemed to be full value of consideration in certain cases
- Section – 51 : Advance money received
- Section – 52 : Consideration for transfer in cases of understatement
- 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 – 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 55[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 – 54EE : Capital gain not to be charged on investment in units of a specified fund
- 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 – 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 of Income Tax: Profits Chargeable to Tax
- Section – 60 : Transfer of income where there is no 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 partner’s share in the income of the firm
- Section – 67A : Method of computing a member’s 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 of 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 – 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 health insurance premia
- Section – 80DD : Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
- 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
- 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 – 80-I : Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
- Section – 80-IA : Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
- Section – 80-IAB : Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
- Section – 80-IAC : Special provision in respect of specified business
- Section – 80-IB : Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
- Section – 80-IBA : Deductions in respect of profits and gains from housing projects
- Section – 80-IC : Special provisions in respect of certain undertakings or enterprises in certain special category States
- Section – 80-ID : Deduction in respect of profits and gains from business of hotels and convention centres in specified area
- Section – 80-IE : 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 employees
- 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 – 80-O : 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 – 81 to 85C : 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 : Rebate of income-tax in case of certain individuals
- 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 agreement 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 arm’s 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 arm’s 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 – 92CE : Secondary adjustment in certain cases
- Section – 92D : Maintenance and keeping of information and document by persons entering into an international transaction 55[or specified domestic transaction].
- Section – 92E : Report from an accountant to be furnished by persons entering into international transaction 61a[or specified domestic transaction].
- Section – 92F : Definitions of certain terms relevant to computation of arm’s 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 – 94B : Limitation on interest deduction in certain cases
- 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 – 104 : Income-tax on undistributed income of certain companies
- Section – 105 : Special provisions for certain companies
- Section – 106 : Period of limitation for making orders under section 104
- Section – 107 : Approval of Inspecting Assistant Commissioner for orders under section 104
- Section – 107A : Reduction of minimum distribution in certain cases
- Section – 108 : Savings for company in which public are substantially interested
- 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 : Tax on interest on National Savings Certificates (First Issue)
- 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, Technical Service Fees for 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 – 115BA : Tax on income of certain domestic companies
- 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 – 115BBDA : Tax on certain dividends received from domestic 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 – 115BBF : Tax on income from patent
- Section – 115C : Definitions
- Section – 115D : Special provision for computation of total income of non-residents
- Section – 115E : Tax on investment income20 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 of Income Tax: Benefits for NRIs Who Became Indian Resident
- Section – 115-I : 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 – 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 – 115JH : Foreign company said to be resident in India
- 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 – 115-O : 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 – 115TCA : Tax on income from securitisation trusts
- Section – 115TD : Tax on accreted income
- Section – 115TE : Interest payable for non-payment of tax by trust or institution
- Section – 115TF : When trust or institution is deemed to be assessee in default
- Section – 115U : Tax on income in certain cases
- Section – 115UA : Tax on income of unit holder and business trust
- Section – 115UB : Tax on income of investment fund and its unit holders
- 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 – 115V-O : 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 of27[28[Principal Director General or] Director General or 28[Principal Director or] Director],29[30[Principal Chief Commissioner or] Chief Commissioner or 30[Principal Commissioner or] Commissioner] and 31[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 number42
- Section – 139AA : Quoting of Aadhaar number
- Section – 139B : Scheme for submission of returns through Tax Return Preparers
- Section – 139C : Power of Board to dispense with furnishing documents, etc., with return
- Section – 139D : Filing of return in electronic form
- Section – 140 : Return by whom to be 72[verified]
- Section – 140A : Self-assessment
- Section – 141 : Provisional assessment
- Section – 141A : Provisional assessment for refund
- Section – 142 : Inquiry before assessment
- Section – 142A : Estimation of value of assets by Valuation Officer
- Section – 143 : Assessment
- Section – 144 : Best judgment assessment
- Section – 144A : Power of88[Joint Commissioner] to issue directions in certain cases
- Section – 144B : Reference to Deputy Commissioner in certain cases
- Section – 144BA : Reference to 97[Principal Commissioner or] 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.
- Section – 151 : Sanction for issue of notice
- Section – 152 : Other provisions
- Section – 153 : Time limit for completion of assessment, reassessment and recomputation
- Section – 153A : Assessment in case of search or requisition
- Section – 153B : Time limit for completion of assessment under section 153A
- Section – 153C : Assessment of income of any other person
- Section – 153D : Prior approval necessary for assessment in cases of search or requisition
- Section – 154 : Rectification of mistake
- Section – 155 : Other amendments
- Section – 156 : Notice of demand
- Section – 157 : Intimation of loss
- Section – 158 : Intimation of assessment of firm
- Section – 158A : Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- Section – 158AA : Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court
- Section – 158B : Definitions
- Section – 158BA : Assessment of undisclosed income as a result of search
- Section – 158BB : Computation of undisclosed income of the block period
- Section – 158BC : Procedure for block assessment
- Section – 158BD : Undisclosed income of any other person
- Section – 158BE : Time limit for completion of block assessment
- Section – 158BF : Certain interests and penalties not to be levied or imposed
- Section – 158BFA : Levy of interest and penalty in certain cases
- Section – 158BG : Authority competent to make the block assessment
- Section – 158BH : Application of other provisions of this Act
- Section – 158BI : Chapter not to apply after certain date
- Section – 159 : Legal representatives
- Section – 160 : Representative assessee
- Section – 161 : Liability of representative assessee
- Section – 162 : Right of representative assessee to recover tax paid
- Section – 163 : Who may be regarded as agent
- Section – 164 : Charge69 of tax where share of beneficiaries unknown.
- Section – 164A : Charge of tax in case of oral trust
- Section – 165 : Case where part of trust income is chargeable
- Section – 166 : Direct assessment or recovery not barred
- Section – 167 : Remedies against property in cases of representative assessees
- Section – 167 : Remedies against property in cases of representative assessees
- Section – 167A : Charge of tax in the case of a firm
- Section – 167B : Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
- Section – 167C : Liability of partners of limited liability partnership in liquidation
- Section – 168 : Executors
- Section – 169 : Right of executor to recover tax paid
- Section – 170 : Succession to business otherwise than on death
- Section – 171 : Assessment after partition of a Hindu undivided family
- Section – 172 : Shipping business of non-residents
- Section – 173 : Recovery of tax in respect of non-resident from his assets
- Section – 174 : Assessment of persons leaving India
- Section – 174A : Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
- Section – 175 : Assessment of persons likely to transfer property to avoid tax
- Section – 176 : Discontinued business
- Section – 177 : Association dissolved or business discontinued
- Section – 178 : Company in liquidation
- Section – 179 : Liability of directors of private company in liquidation
- Section – 180 : Royalties or copyright fees for literary or artistic work
- Section – 180A : Consideration for know-how
- Section – 181 : Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
- Section – 182 : Assessment of registered firms
- Section – 183 : Assessment of unregistered firms
- Section – 184 : Assessment as a firm
- Section – 185 : Assessment when section 184 not complied with
- Section – 187 : Change in constitution of a firm
- Section – 188 : Succession of one firm by another firm
- Section – 188A : Joint and several liability of partners for tax payable by firm
- Section – 189 : Firm dissolved or business discontinued
- Section – 189A : Provisions applicable to past assessments of firms
- Section – 190 : Deduction at source and advance payment
- Section – 191 : Direct payment
- Section – 192 : Salary
- Section – 192A : Payment of accumulated balance due to an employee
- Section – 193 : Interest on securities
- Section – 194 : Dividends
- Section – 194A : Interest other than “Interest on securities”
- Section – 194B : Winnings from lottery or crossword puzzle
- Section – 194BB : Winnings from horse race
- Section – 194C : Payments to contractors
- Section – 194D : Insurance commission
- Section – 194DA : Payment in respect of life insurance policy
- Section – 194E : Payments to non-resident sportsmen or sports associations
- Section – 194EE : Payments in respect of deposits under National Savings Scheme, etc.
- Section – 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
- Section – 194G : Commission, etc., on the sale of lottery tickets
- Section – 194H : Commission or brokerage
- Section – 194-I : Rent
- Section – 194IA : Payment on transfer of certain immovable property other than agricultural land
- Section – 194IB : Payment of rent by certain individuals or Hindu undivided family
- Section – 194IC : Payment under specified agreement
- Section – 194J : Fees for professional or technical services
- Section – 194K : Income in respect of units
- Section – 194L : Payment of compensation on acquisition of capital asset
- Section – 194LA : Payment of compensation on acquisition of certain immovable property
- Section – 194LB : Income by way of interest from infrastructure debt fund
- Section – 194LBA : Certain income from units of a business trust
- Section – 194LBB : Income in respect of units of investment fund
- Section – 194LBC : Income in respect of investment in securitization trust
- Section – 194LC : Income by way of interest from Indian company
- Section – 194LD : Income by way of interest on certain bonds and Government securities
- Section – 195 : Other sums
- Section – 195A : Income payable “net of tax”
- Section – 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
- Section – 196A : Income in respect of units of non-residents
- Section – 196B : Income from units
- Section – 196C : Income from foreign currency bonds or shares63 of Indian company
- Section – 196D : Income of Foreign Institutional Investors from securities
- Section – 197 : Certificate for deduction at lower rate
- Section – 197A : No deduction to be made in certain cases
- Section – 198 : Tax deducted is income received
- Section – 199 : Credit for tax deducted
- Section – 200 : Duty of person deducting tax
- Section – 200A : Processing of statements of tax deducted at source
- Section – 201 : Consequences of failure to deduct or pay
- Section – 202 : Deduction only one mode of recovery
- Section – 203 : Certificate for tax deducted
- Section – 203A : Tax deduction and collection account number
- Section – 203AA : Furnishing of statement of tax deducted
- Section – 204 : Meaning of “person responsible for paying”
- Section – 205 : Bar against direct demand on assessee
- Section – 206 : Persons deducting tax to furnish prescribed returns
- Section – 206A : Furnishing of quarterly* return in respect of payment of interest to residents without deduction of tax
- Section – 206AA : Requirement to furnish Permanent Account Number
- Section – 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return
- Section – 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
- Section – 206CA : Tax collection account number
- Section – 206CB : Processing of statements of tax collected at source
- Section – 206CC : Requirement to furnish Permanent Account number by collectee
- Section – 207 : Liability for payment of advance tax
- Section – 208 : Conditions of liability to pay advance tax
- Section – 209 : Computation of advance tax
- Section – 209A : Computation and payment of advance tax by assessee
- Section – 210 : Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
- Section – 211 : Instalments of advance tax and due dates
- Section – 212 : Estimate by assessee
- Section – 213 : Commission receipts
- Section – 214 : Interest payable by Government
- Section – 215 : Interest payable by assessee
- Section – 216 : Interest payable by assessee in case of under-estimate, etc
- Section – 217 : Interest payable by assessee when no estimate made
- Section – 218 : When assessee deemed to be in default
- Section – 219 : Credit for advance tax
- Section – 220 : When tax payable and when assessee deemed in default
- Section – 221 : Penalty payable when tax in default
- Section – 222 : Certificate to Tax Recovery Officer
- Section – 223 : Tax Recovery Officer by whom recovery is to be effected
- Section – 224 : Validity of certificate and cancellation or amendment thereof
- Section – 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
- Section – 226 : Other modes of recovery
- Section – 227 : Recovery through State Government
- Section – 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India
- Section – 228A : Recovery of tax in pursuance of agreements with foreign countries
- Section – 229 : Recovery of penalties, fine, interest and other sums
- Section – 230 : Tax clearance certificate
- Section – 230A : Restrictions on registration of transfers of immovable property in certain cases
- Section – 231 : Period for commencing recovery proceedings
- Section – 232 : Recovery by suit or under other law not affected
- Section – 233 : Recovery of tax payable under provisional assessment
- Section – 234 : Tax paid by deduction or advance payment
- Section – 234A : Interest for defaults in furnishing return of income
- Section – 234B : Interest for defaults in payment of advance tax
- Section – 234C : Interest for deferment of advance tax
- Section – 234D : Interest on excess refund
- Section – 234E : Fee for default in furnishing statements
- Section – 234F : Fee for default in furnishing return of income
- Section – 235 : Relief to shareholders in respect of agricultural income-tax attributable to dividends
- Section – 236 : Relief to company in respect of dividend paid out of past taxed profits
- Section – 236A : Relief to certain charitable institutions or funds in respect of certain dividends
- Section – 237 : Refunds
- Section – 238 : Person entitled to claim refund in certain special cases
- Section – 239 : Form of claim for refund and limitation
- Section – 240 : Refund on appeal, etc
- Section – 241 : Power to withhold refund in certain cases
- Section – 241A : [Withholding of refund in certain cases
- Section – 242 : Correctness of assessment not to be questioned
- Section – 243 : Interest on delayed refunds
- Section – 244 : Interest on refund where no claim is needed
- Section – 244A : Interest on refunds
- Section – 245 : Set off of refunds against tax remaining payable
- Section – 245A : Definitions
- Section – 245B : Income-tax Settlement Commission
- Section – 245BA : Jurisdiction and powers of Settlement Commission
- Section – 245BB : Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
- Section – 245BC : Power of Chairman to transfer cases from one Bench to another
- Section – 245BD : Decision to be by majority
- Section – 245C : Application for settlement of cases
- Section – 245D : Procedure on receipt of an application under section 245C
- Section – 245DD : Power of Settlement Commission to order provisional attachment to protect revenue
- Section – 245E : Power of Settlement Commission to reopen completed proceedings
- Section – 245F : Powers and procedure of Settlement Commission
- Section – 245G : Inspection, etc., of reports
- Section – 245H : Power of Settlement Commission to grant immunity from prosecution and penalty
- Section – 245HA : Abatement of proceeding before Settlement Commission
- Section – 245HAA : Credit for tax paid in case of abatement of proceedings
- Section – 245I : Order of settlement to be conclusive
- Section – 245J : Recovery of sums due under order of settlement
- Section – 245K : Bar on subsequent application for settlement
- Section – 245L : Proceedings before Settlement Commission to be judicial proceedings
- Section – 245M : Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
- Section – 245N : Definitions
- Section – 245O : Authority for Advance Rulings
- Section – 245P : Vacancies, etc., not to invalidate proceedings
- Section – 245Q : Application for advance ruling
- Section – 245R : Procedure on receipt of application
- Section – 245RR : Appellate authority not to proceed in certain cases
- Section – 245S : Applicability of advance ruling
- Section – 245T : Advance ruling to be void in certain circumstances
- Section – 245U : Powers of the Authority
- Section – 245V : Procedure of Authority
- Section – 246 : Appealable orders
- Section – 246A : Appealable orders before Commissioner (Appeals)
- Section – 247 : Appeal by partner
- Section – 248 : Appeal by a person denying liability to deduct tax in certain cases
- Section – 249 : Form of appeal and limitation
- Section – 250 : Procedure in appeal
- Section – 251 : Powers of the [* * *] Commissioner (Appeals)
- Section – 252 : Appellate Tribunal
- Section – 252A : [Qualifications, terms and conditions of service of President, Vice-President and Member.
- Section – 253 : Appeals to the Appellate Tribunal
- Section – 254 : Orders of Appellate Tribunal
- Section – 255 : Procedure of Appellate Tribunal
- Section – 256 : Statement of case to the High Court
- Section – 257 : Statement of case to Supreme Court in certain cases
- Section – 258 : Power of High Court or Supreme Court to require statement to be amended
- Section – 259 : Case before High Court to be heard by not less than two judges
- Section – 260 : Decision of High Court or Supreme Court on the case stated
- Section – 260A : Appeal to High Court
- Section – 260B : Case before High Court to be heard by not less than two Judges
- Section – 261 : Appeal to Supreme Court
- Section – 262 : Hearing before Supreme Court
- Section – 263 : Revision of orders prejudicial to revenue
- Section – 264 : Revision of other orders
- Section – 265 : Tax to be paid notwithstanding reference, etc
- Section – 266 : Execution for costs awarded by Supreme Court
- Section – 267 : Amendment of assessment on appeal
- Section – 268 : Exclusion of time taken for copy
- Section – 268A : Filing of appeal or application for reference by income-tax authority
- Section – 269 : Definition of “High Court”
- Section – 269A : Definitions
- Section – 269AB : Registration of certain transactions
- Section – 269B : Competent authority
- Section – 269C : Immovable property in respect of which proceedings for acquisition may be taken
- Section – 269D : Preliminary notice
- Section – 269E : Objections
- Section – 269F : Hearing of objections
- Section – 269G : Appeal against order for acquisition
- Section – 269H : Appeal to High Court
- Section – 269I : Vesting of property in Central Government
- Section – 269J : Compensation
- Section – 269K : Payment or deposit of compensation
- Section – 269L : Assistance by Valuation Officers
- Section – 269M : Powers of competent authority
- Section – 269N : Rectification of mistakes
- Section – 269O : Appearance by authorised representative or registered valuer
- Section – 269P : Statement to be furnished in respect of transfers of immovable property
- Section – 269Q : Chapter not to apply to transfers to relatives
- Section – 269R : Properties liable for acquisition under this Chapter not to be acquired under other laws
- Section – 269RR : Chapter not to apply where transfer of immovable property made after a certain date
- Section – 269S : Chapter not to extend to State of Jammu and Kashmir
- Section – 269SS : Mode of taking or accepting certain loans, deposits and specified sum
- Section – 269ST : Mode of undertaking transactions
- Section – 269T : Mode of repayment of certain loans or deposits
- Section – 269TT : Mode of repayment of Special Bearer Bonds, 1991
- Section – 269U : Commencement of Chapter
- Section – 269UA : Definitions
- Section – 269UB : Appropriate authority
- Section – 269UC : Restrictions on transfer of immovable property
- Section – 269UD : Order by appropriate authority for purchase by Central Government of immovable property
- Section – 269UE : Vesting of property in Central Government
- Section – 269UF : Consideration for purchase of immovable property by Central Government
- Section – 269UG : Payment or deposit of consideration
- Section – 269UH : Re-vesting of property in the transferor on failure of payment or deposit of consideration
- Section – 269UI : Powers of the appropriate authority
- Section – 269UJ : Rectification of mistakes
- Section – 269UK : Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
- Section – 269UL : Restrictions on registration, etc., of documents in respect of transfer of immovable property
- Section – 269UM : Immunity to transferor against claims of transferee for transfer
- Section – 269UN : Order of appropriate authority to be final and conclusive
- Section – 269UO : Chapter not to apply to certain transfers
- Section – 269UP : Chapter not to apply where transfer of immovable property effected after certain date
- Section – 270 : Failure to furnish information regarding securities, etc.
- Section – 270A : Penalty for under-reporting and misreporting of income
- Section – 270AA : Immunity from imposition of penalty, etc.
- Section – 271 : Failure to furnish returns, comply with notices, concealment of income, etc.
- Section – 271A : Failure to keep, maintain or retain books of account, documents, etc.
- Section – 271AA : Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
- Section – 271AAA : Penalty where search has been initiated
- Section – 271AAB : Penalty where search has been initiated
- Section – 271B : Failure to get accounts audited
- Section – 271BA : Penalty for failure to furnish report under section 92E
- Section – 271BB : Failure to subscribe to the eligible issue of capital
- Section – 271C : Penalty for failure to deduct tax at source
- Section – 271CA : Penalty for failure to collect tax at source
- Section – 271D : Penalty for failure to comply with the provisions of section 269SS
- Section – 271DA : Penalty for failure to comply with provisions of section 269ST
- Section – 271E : Penalty for failure to comply with the provisions of section 269T
- Section – 271F : Penalty for failure to furnish return of income
- Section – 271FA : Penalty for failure to furnish 90[statement of financial transaction or reportable account].
- Section – 271FAA : Penalty for furnishing inaccurate statement of financial transaction or reportable account
- Section – 271FAB : Penalty for failure to furnish statement or information or document by an eligible investment fund
- Section – 271FB : Penalty for failure to furnish return of fringe benefits
- Section – 271G : Penalty for failure to furnish information or document under section 92D
- Section – 271GA : Penalty for failure to furnish information or document under section 285A
- Section – 271GB : Penalty for failure to furnish report or for furnishing inaccurate report under section 286
- Section – 271H : Penalty for failure to furnish statements, etc.
- Section – 271-I : Penalty for failure to furnish information or furnishing inaccurate information under section 195
- Section – 272 : Failure to give notice of discontinuance
- Section – 272A : Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
- Section – 272AA : Penalty for failure to comply with the provisions of section 133B
- Section – 272B : Penalty for failure to comply with the provisions of section 139A
- Section – 272BB : Penalty for failure to comply with the provisions of section 203A
- Section – 272BBB : Penalty for failure to comply with the provisions of section 206CA
- Section – 273 : False estimate of, or failure to pay, advance tax46
- Section – 273A : Power to reduce or waive penalty, etc., in certain cases
- Section – 273AA : Power of 7[Principal Commissioner or] Commissioner to grant immunity from penalty
- Section – 273B : Penalty not to be imposed in certain cases
- Section – 274 : Procedure
- Section – 275 : Bar of limitation for imposing penalties
- Section – 275A : Contravention of order made under sub-section (3) of section 132
- Section – 275B : Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
- Section – 276 : Removal, concealment, transfer or delivery of property to thwart tax recovery
- Section – 276A : Failure to comply with the provisions of sub-sections (1) and (3) of section 178
- Section – 276AA : Failure to comply with the provisions of section 269AB or section 269-I
- Section – 276AB : Failure to comply with the provisions of sections 269UC, 269UE and 269UL
- Section – 276B : Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
- Section – 276BB : Failure to pay the tax collected at source
- Section – 276C : Wilful attempt to evade tax, etc
- Section – 276CC : Failure to furnish returns of income
- Section – 276CCC : Failure to furnish return of income in search cases
- Section – 276D : Failure to produce accounts and documents
- Section – 276DD : Failure to comply with the provisions of section 269SS
- Section – 277 : False statement in verification, etc
- Section – 277A : Falsification of books of account or document, etc
- Section – 278 : Abetment of false return, etc
- Section – 278A : Punishment for second and subsequent offences
- Section – 278AA : Punishment not to be imposed in certain cases
- Section – 278AB : Power of
- Section – 278B : Offences by companies
- Section – 278C : Offences by Hindu undivided families
- Section – 278D : Presumption as to assets, books of account, etc., in certain cases
- Section – 278E : Presumption as to culpable mental state
- Section – 279 : Prosecution to be at instance of
- Section – 279A : Certain offences to be non-cognizable
- Section – 279B : Proof of entries in records or documents
- Section – 280 : Disclosure of particulars by public servants
- Section – 280A : Special Courts
- Section – 280B : Offences triable by Special Court
- Section – 280C : Trial of offences as summons case
- Section – 280D : Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
- Section – 280Y : Definitions
- Section – 280ZA : Tax credit certificates for shifting of industrial undertaking from urban area
- Section – 280ZC : Tax credit certificate in relation to exports
- Section – 280ZD : Tax credit certificates in relation to increased production of certain goods
- Section – 280ZE : Tax credit certificate scheme
- Section – 281 : Certain transfers to be void
- Section – 281A : Effect of failure to furnish information in respect of properties held benami
- Section – 281B : Provisional attachment to protect revenue in certain cases
- Section – 282 : Service of notice generally
- Section – 282A : Authentication of notices and other documents
- Section – 282B : Allotment of Document Identification Number
- Section – 283 : Service of notice when family is disrupted or firm, etc., is dissolved
- Section – 284 : Service of notice in the case of discontinued business
- Section – 285 : Submission of statement by a non-resident having liaison office
- Section – 285A : Furnishing of information or documents by an Indian concern in certain cases
- Section – 285B : Submission of statements by producers of cinematograph films
- Section – 285BA : Obligation to furnish statement of financial transaction or reportable account
- Section – 286 : Furnishing of report in respect of international group
- Section – 287 : Publication of information respecting assessees in certain cases
- Section – 287A : Appearance by registered valuer in certain matters
- Section – 288 : Appearance by authorised representative
- Section – 288A : Rounding off of income
- Section – 288B : Rounding off amount payable and refund due
- Section – 289 : Receipt to be given
- Section – 290 : Indemnity
- Section – 291 : Power to tender immunity from prosecution
- Section – 292 : Cognizance of offences
- Section – 292A : Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
- Section – 292B : Return of income, etc., not to be invalid on certain grounds
- Section – 292BB : Notice deemed to be valid in certain circumstances
- Section – 292C : Presumption as to assets, books of account, etc
- Section – 292CC : Authorisation and assessment in case of search or requisition
- Section – 293 : Bar of suits in civil courts
- Section – 293A : Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
- Section – 293B : Power of Central Government or Board to condone delays in obtaining approval
- Section – 293C : Power to withdraw approval
- Section – 294 : Act to have effect pending legislative provision for charge of tax
- Section – 294A : Power to make exemption, etc., in relation to certain Union territories
- Section – 295 : Power to make rules
- Section – 296 : Rules and certain notifications to be placed before Parliament
- Section – 297 : Repeals and savings
- Section – 298 : Power to remove difficulties
- Going to File ITR for the First Time? You Must Know What Form 16 Is and Its Benefits
