Reference

Income-tax Act, 2025 — mapped to the old 1961 Act

A searchable bridge between the Income-tax Act, 2025 and the 1961 Act — look things up by the new number, a keyword, or the old 1961 section. Updated for the Finance Act, 2026 framing.

The Income-tax Act, 2025 — in force from 1 April 2026 — re-writes India’s direct-tax law into 536 sections across 23 chapters, with the long lists (exemptions, perquisites, deductions) moved into 16 schedules. This page maps every section and every schedule to the old 1961 Act. Switch between the Sections and Schedules tabs, then type a new section, a word from a heading, or the 1961 section you remember.

536Sections of the Act, 2025

16Schedules (169 entries mapped)

23Chapters, fully restructured

536 rows shown

Section 2025	Section heading	Was — 1961 section(s)
1	Short title, extent and commencement Chapter I — Preliminary	1
2	Definitions Chapter I — Preliminary	2
3	Definition of “tax year” Chapter I — Preliminary	3
4	Charge of income-tax Chapter II — Basis of charge	4
5	Scope of total income Chapter II — Basis of charge	5
6	Residence in India. Chapter II — Basis of charge	6
7	Income deemed to be received and dividend deemed to be income in a tax year Chapter II — Basis of charge	7, 8
8	Income on receipt of capital asset or stock in trade by specified person from specified entity Chapter II — Basis of charge	9B
9	Income deemed to accrue or arise in India Chapter II — Basis of charge · Read with Schedule I	9, 9A
10	Apportionment of income between spouses governed by Portuguese Civil Code Chapter II — Basis of charge	5A
11	Incomes not included in total income A. Incomes not to be included in total income · Read with Schedules II to VII	10
12	Incomes not included in total income of political parties and electoral trusts. B. Incomes not to be included in total income of political parties and electoral trusts · Read with Schedule VIII	13A, 13B
13	Heads of Income. A. Heads of income	14
14	Income not forming part of total income and expenditure in relation to such income. A. Heads of income	14A
15	Salaries B. Salaries	15
16	Income from salary B. Salaries	17
17	Perquisite B. Salaries	17
18	Profits in lieu of salary B. Salaries	17
19	Deductions from salaries B. Salaries	10(10), 10(10A), 10(10AA), 10(10B), 10(10C), 16
20	Income from house property. C. Income from House Property	22
21	Determination of annual value. C. Income from House Property	23, 27
22	Deductions from income from house property. C. Income from House Property	24, 25
23	Arrears of rent and unrealised rent received subsequently. C. Income from House Property	25A
24	Property owned by co-owners. C. Income from House Property	26
25	Interpretation C. Income from House Property	27
26	Income under head “Profits and gains of business or profession" D. Profits and Gains of Business or Profession	28
27	Manner of computing profits and gains of business or profession D. Profits and Gains of Business or Profession	29
28	Rent, rates, taxes, repairs and insurance. D. Profits and Gains of Business or Profession	30, 31, 38
29	Deductions related to employee welfare. D. Profits and Gains of Business or Profession	36, 40A
30	Deduction on certain premium. D. Profits and Gains of Business or Profession	36
31	Deduction for bad debt and provision for bad and doubtful debt. D. Profits and Gains of Business or Profession	36
32	Other deductions. D. Profits and Gains of Business or Profession	36
33	Deduction for depreciation. D. Profits and Gains of Business or Profession	32, 38
34	General conditions for allowable deductions. D. Profits and Gains of Business or Profession	37
35	Amounts not deductible in certain circumstances. D. Profits and Gains of Business or Profession	40
36	Expenses or payments not deductible in certain circumstances. D. Profits and Gains of Business or Profession	40A
37	Certain deductions allowed on actual payment basis only. D. Profits and Gains of Business or Profession	43B
38	Certain sums deemed as profits and gains of business or profession. D. Profits and Gains of Business or Profession	41
39	Computation of actual cost. D. Profits and Gains of Business or Profession	43
40	Special provision for computation of cost of acquisition of certain assets. D. Profits and Gains of Business or Profession	43C
41	Written down value of depreciable asset. D. Profits and Gains of Business or Profession	43
42	Capitalising impact of foreign exchange fluctuation. D. Profits and Gains of Business or Profession	43A
43	Taxation of foreign exchange fluctuation. D. Profits and Gains of Business or Profession	43AA
44	Amortisation of certain preliminary expenses. D. Profits and Gains of Business or Profession	35D
45	Expenditure on scientific research. D. Profits and Gains of Business or Profession · Read with Schedule XIII	35
46	Capital expenditure of specified business. D. Profits and Gains of Business or Profession	35AD
47	Expenditure on agricultural extension project and skill development project. D. Profits and Gains of Business or Profession	35CCC, 35CCD
48	Tea development account, coffee development account and rubber development account. D. Profits and Gains of Business or Profession · Read with Schedule IX	33AB
49	Site Restoration Fund. D. Profits and Gains of Business or Profession · Read with Schedule X	33ABA
50	Special provision in case of trade, profession or similar association. D. Profits and Gains of Business or Profession	44A
51	Amortisation of expenditure for prospecting certain minerals. D. Profits and Gains of Business or Profession · Read with Schedule XII	35E
52	Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. D. Profits and Gains of Business or Profession	35ABA, 35ABB, 35DD, 35DDA
53	Full value of consideration for transfer of assets other than capital assets in certain cases. D. Profits and Gains of Business or Profession	43CA
54	Business of prospecting for mineral oils. D. Profits and Gains of Business or Profession	42
55	Insurance business. D. Profits and Gains of Business or Profession · Read with Schedule XIV	44
56	Special provision in case of interest income of specified financial institutions. D. Profits and Gains of Business or Profession	43D
57	Revenue recognition for construction and service contracts. D. Profits and Gains of Business or Profession	43CB
58	Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents. D. Profits and Gains of Business or Profession	44AD, 44ADA, 44AE
59	Computation of royalty and fee for technical services in hands of non-residents. D. Profits and Gains of Business or Profession	44DA
60	Deduction of head office expenditure in case of non-residents. D. Profits and Gains of Business or Profession	44C
61	Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents D. Profits and Gains of Business or Profession	44B, 44BB, 44BBA, 44BBB, 44BBC, 44BBD
62	Maintenance of books of account. D. Profits and Gains of Business or Profession	44AA
63	Tax Audit D. Profits and Gains of Business or Profession	44AB
64	Special provision for computing deductions in case of business reorganisation of co-operative banks. D. Profits and Gains of Business or Profession	44DB
65	Interpretation for purposes of section 64 D. Profits and Gains of Business or Profession	44DB
66	Interpretation D. Profits and Gains of Business or Profession	28 to 44DA
67	Capital gains. E. Capital Gains	45
68	Capital gains on distribution of assets by companies in liquidation. E. Capital Gains	46
69	Capital gains on purchase by company of its own shares or other specified securities. E. Capital Gains	46A
70	Transactions not regarded as transfer E. Capital Gains	47
71	Withdrawal of exemption in certain cases. E. Capital Gains	47A
72	Mode of computation of capital gains. E. Capital Gains	48
73	Cost with reference to certain modes of acquisition. E. Capital Gains	49
74	Special provision for computation of capital gains in case of depreciable assets. E. Capital Gains	50
75	Special provision for cost of acquisition in case of depreciable asset. E. Capital Gains	50A
76	Special provision for computation of capital gains in case of Market Linked Debenture E. Capital Gains	50AA
77	Special provision for computation of capital gains in case of slump sale. E. Capital Gains	50B
78	Special provision for full value of consideration in certain cases. E. Capital Gains	50C
79	Special provision for full value of consideration for transfer of share other than quoted share E. Capital Gains	50CA
80	Fair market value deemed to be full value of consideration in certain cases. E. Capital Gains	50D
81	Advance money received. E. Capital Gains	51
82	Profit on sale of property used for residence. E. Capital Gains	54
83	Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases. E. Capital Gains	54B
84	Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases. E. Capital Gains	54D
85	Capital gains not to be charged on investment in certain bonds. E. Capital Gains	54EC
86	Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house. E. Capital Gains	54F
87	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area E. Capital Gains	54G
88	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. E. Capital Gains	54GA
89	Extension of time for acquiring new asset or depositing or investing amount of capital gains. E. Capital Gains	54H
90	Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”. E. Capital Gains	55
91	Reference to Valuation Officer. E. Capital Gains	55A
92	Income from other sources. F. Income from Other Sources	56
93	Deductions. F. Income from Other Sources	57
94	Amounts not deductible. F. Income from Other Sources	58
95	Profits chargeable to tax. F. Income from Other Sources	59
96	Transfer of income without transfer of assets. Chapter V — Income of other persons included in total income of assessee	60
97	Chargeability of income in transfer of assets. Chapter V — Income of other persons included in total income of assessee	61, 62
98	“Transfer” and “revocable transfer” defined. Chapter V — Income of other persons included in total income of assessee	63
99	Income of individual to include income of spouse, minor child, etc. Chapter V — Income of other persons included in total income of assessee	64
100	Liability of person in respect of income included in income of another person. Chapter V — Income of other persons included in total income of assessee	65
101	Total income. Chapter VI — Aggregation of income	66
102	Unexplained credits. Chapter VI — Aggregation of income	68
103	Unexplained investment. Chapter VI — Aggregation of income	69, 69B
104	Unexplained asset. Chapter VI — Aggregation of income	69A, 69B
105	Unexplained expenditure. Chapter VI — Aggregation of income	69C
106	Amount borrowed or repaid through negotiable instrument, hundi, etc. Chapter VI — Aggregation of income	69D
107	Charge of tax. Chapter VI — Aggregation of income	—
108	Set off of losses under same head of income. Chapter VII — Set off, or carry forward and set off of losses	70
109	Set off of losses under any other head of income. Chapter VII — Set off, or carry forward and set off of losses	71
110	Carry forward and set off of loss from house property. Chapter VII — Set off, or carry forward and set off of losses	71B
111	Carry forward and set off of loss from Capital gains. Chapter VII — Set off, or carry forward and set off of losses	74
112	Carry forward and set off of business loss. Chapter VII — Set off, or carry forward and set off of losses	72
113	Set off and carry forward of losses computed in respect of speculation business Chapter VII — Set off, or carry forward and set off of losses	73
114	Set off and carry forward of losses computed in respect of specified business. Chapter VII — Set off, or carry forward and set off of losses	73A
115	Set off and carry forward of losses from specified activity. Chapter VII — Set off, or carry forward and set off of losses	74A
116	Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. Chapter VII — Set off, or carry forward and set off of losses	72A
117	Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases. Chapter VII — Set off, or carry forward and set off of losses	72AA
118	Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks. Chapter VII — Set off, or carry forward and set off of losses	72AB
119	Carry forward and set off of losses not permissible in certain cases. Chapter VII — Set off, or carry forward and set off of losses	78, 79
120	No set off of losses against undisclosed income consequent to search, requisition and survey. Chapter VII — Set off, or carry forward and set off of losses	79A
121	Submission of return for losses. Chapter VII — Set off, or carry forward and set off of losses	80
122	Deductions to be made in computing total income. A. General	80A, 80AB, 80AC, 80B
123	Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc B. Deductions in respect of Certain Payments · Read with Schedule XV	80C, 80CCC, 80CCE
124	Deduction in respect of employer and assessee contribution to pension scheme of Central Government. B. Deductions in respect of Certain Payments · Read with Schedule XV	80CCD
125	Deduction in respect of contribution to Agnipath Scheme. B. Deductions in respect of Certain Payments	80CCH
126	Deduction in respect of health insurance premia. B. Deductions in respect of Certain Payments	80D
127	Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. B. Deductions in respect of Certain Payments	80DD
128	Deduction in respect of medical treatment, etc. B. Deductions in respect of Certain Payments	80DDB
129	Deduction in respect of interest on loan taken for higher education. B. Deductions in respect of Certain Payments	80E
130	Deduction in respect of interest on loan taken for residential house property. B. Deductions in respect of Certain Payments	80EE
131	Deduction in respect of interest on loan taken for certain house property. B. Deductions in respect of Certain Payments	80EEA
132	Deduction in respect of purchase of electric vehicle. B. Deductions in respect of Certain Payments	80EEB
133	Deduction in respect of donations to certain funds, charitable institutions, etc. B. Deductions in respect of Certain Payments	80G
134	Deductions in respect of rents paid. B. Deductions in respect of Certain Payments	80GG
135	Deduction in respect of certain donations for scientific research or rural development. B. Deductions in respect of Certain Payments	80GGA
136	Deduction in respect of contributions given by companies to political parties. B. Deductions in respect of Certain Payments	80GGB
137	Deduction in respect of contributions given by any person to political parties. B. Deductions in respect of Certain Payments	80GGC
138	Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. C. Deductions in respect of Certain Incomes	80-IA
139	Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. C. Deductions in respect of Certain Incomes	80-IAB
140	Special provision in respect of specified business. C. Deductions in respect of Certain Incomes	80-IAC
141	Deduction in respect of profits and gains from certain industrial undertakings. C. Deductions in respect of Certain Incomes	80-IB
142	Deductions in respect of profits and gains from housing projects. C. Deductions in respect of Certain Incomes	80-IBA
143	Special provisions in respect of certain undertakings in North-Eastern States. C. Deductions in respect of Certain Incomes	80-IE
144	Special provisions in respect of newly established Units in Special Economic Zones. C. Deductions in respect of Certain Incomes	10AA
145	Deduction for businesses engaged in collecting and processing of bio-degradable waste. C. Deductions in respect of Certain Incomes	80JJA
146	Deduction in respect of additional employee cost. C. Deductions in respect of Certain Incomes	80JJAA
147	Deductions for income of Offshore Banking Units and Units of International Financial Services Centre. C. Deductions in respect of Certain Incomes	80LA
148	Deduction in respect of certain inter-corporate dividends. C. Deductions in respect of Certain Incomes	80M
149	Deduction in respect of income of co-operative societies. C. Deductions in respect of Certain Incomes	80P
150	Deduction in respect of income of federal co-operative. C. Deductions in respect of Certain Incomes	—
151	Deduction in respect of royalty income, etc., of authors of certain books other than text-books. C. Deductions in respect of Certain Incomes	80QQB
152	Deduction in respect of royalty on patents. C. Deductions in respect of Certain Incomes	80RRB
153	Deduction for interest on deposits. D. Deductions in respect of Other Incomes	80TTA, 80TTB
154	Deduction in case of a person with disability. E. Other Deductions	80U
155	Rebate to be allowed in computing income-tax. A. Rebates and Reliefs	87
156	Rebate of income-tax in case of certain individuals. A. Rebates and Reliefs	87A
157	Relief when salary, etc., is paid in arrears or in advance. A. Rebates and Reliefs	89
158	Relief from taxation in income from retirement benefit account maintained in a notified country. A. Rebates and Reliefs	89A
159	Agreement with foreign countries or specified territories and adoption by Central Government of Agreement between Specified associations for double taxation relief. B. Double Taxation Relief	90, 90A
160	Countries with which no agreement exists. B. Double Taxation Relief	91
161	Computation of income from international transaction and Specified domestic Transaction having regard to arm's length price. Chapter X — Special provisions relating to avoidance of tax	92
162	Meaning of associated enterprise. [Since this meaning is for the purposes of the entire chapter, the definition has not been separately included in sections 170 and 177, as was done in the corresponding sections 92CE and 94B of the Income-tax Act, 1961] Chapter X — Special provisions relating to avoidance of tax	92A
163	Meaning of international transaction. Chapter X — Special provisions relating to avoidance of tax	92B
164	Meaning of specified domestic transaction. Chapter X — Special provisions relating to avoidance of tax	92BA
165	Determination of arm's length price. Chapter X — Special provisions relating to avoidance of tax	92C
166	Reference to Transfer Pricing Officer. Chapter X — Special provisions relating to avoidance of tax	92CA
167	Power of Board to make safe harbour rules. Chapter X — Special provisions relating to avoidance of tax	92CB
168	Advance pricing agreement. Chapter X — Special provisions relating to avoidance of tax	92CC
169	Effect to advance pricing agreement. Chapter X — Special provisions relating to avoidance of tax	92CD
170	Secondary adjustment in certain cases Chapter X — Special provisions relating to avoidance of tax	92CE
171	Maintenance, keeping and furnishing of information and document by certain persons. Chapter X — Special provisions relating to avoidance of tax	92D
172	Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. Chapter X — Special provisions relating to avoidance of tax	92E
173	Definitions of certain terms relevant to determination of arm's length price, etc. Chapter X — Special provisions relating to avoidance of tax	92F
174	Avoidance of income-tax by transactions resulting in transfer of income to non-residents. Chapter X — Special provisions relating to avoidance of tax	93
175	Avoidance of tax by certain transactions in securities. Chapter X — Special provisions relating to avoidance of tax	94
176	Special measures in respect of transactions with persons located in notified jurisdictional area. Chapter X — Special provisions relating to avoidance of tax	94A
177	Limitation on interest deduction in certain cases. Chapter X — Special provisions relating to avoidance of tax	94B
178	Applicability of General Anti-Avoidance Rule. Chapter XI — General anti-avoidance rule	95
179	Impermissible avoidance arrangement. Chapter XI — General anti-avoidance rule	96
180	Arrangement to lack commercial substance. Chapter XI — General anti-avoidance rule	97
181	Consequences of impermissible avoidance arrangement. Chapter XI — General anti-avoidance rule	98
182	Treatment of connected person and accommodating party Chapter XI — General anti-avoidance rule	99
183	Application of this Chapter. Chapter XI — General anti-avoidance rule	100, 101
184	Interpretation. Chapter XI — General anti-avoidance rule	102
185	Mode of taking or accepting certain loans, deposits and specified sum. Chapter XII — Mode of payment in certain cases etc.	269SS
186	Mode of undertaking transactions Chapter XII — Mode of payment in certain cases etc.	269ST
187	Acceptance of payment through prescribed electronic modes. Chapter XII — Mode of payment in certain cases etc.	269SU
188	Mode of repayment of certain loans or deposits or specified advances. Chapter XII — Mode of payment in certain cases etc.	269T
189	Interpretation. Chapter XII — Mode of payment in certain cases etc.	269SS, 269ST, 269T
190	Determination of tax where total income includes income on which no tax is payable. A- Determination of tax in Certain Special Cases	110
191	Tax on accumulated balance of recognised provident fund. A- Determination of tax in Certain Special Cases	111
192	Tax in case of block assessment of search cases. A- Determination of tax in Certain Special Cases	113
193	Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. A- Determination of tax in Certain Special Cases	115ACA
194	Tax on certain incomes. A- Determination of tax in Certain Special Cases	115B, 115BB, 115BBF, 115BBG, 115BBH, 115BBJ
195	Tax on income referred to in sections 102 to 106. A- Determination of tax in Certain Special Cases	115BBE
196	Tax on short-term capital gains in certain cases. B- Special Provisions relating to tax on Capital Gains	111A
197	Tax on long-term capital gains. B- Special Provisions relating to tax on Capital Gains	112
198	Tax on long-term capital gains in certain cases. B- Special Provisions relating to tax on Capital Gains	112A
199	Tax on income of certain manufacturing domestic companies. C- New Tax Regimes	115BA
200	Tax on income of certain domestic companies. C- New Tax Regimes	115BAA
201	Tax on income of new manufacturing domestic companies. C- New Tax Regimes	115BAB
202	New tax regime for individuals, Hindu undivided family and others. C- New Tax Regimes	115BAC
203	Tax on income of certain resident co-operative societies. C- New Tax Regimes	115BAD
204	Tax on income of certain new manufacturing co-operative societies. C- New Tax Regimes	115BAE
205	Conditions for tax on income of certain companies and cooperative societies. C- New Tax Regimes	115BA, 115BAA, 115BAB, 115BAD, 115BAE
206	Special provision for minimum alternate tax and alternate minimum tax. D.—Special provisions relating to Minimum Alternate Tax and Alternate Minimum Tax	115JAA, 115JB, 115JC, 115JD, 115JE, 115JEE, 115JF
207	Tax on dividends, royalty and fees for technical services in case of foreign companies. E.—Special provisions relating to Non-residents and Foreign Companies	115A
208	Tax on income from units purchased in foreign currency or capital gains arising from their transfer. E.—Special provisions relating to Non-residents and Foreign Companies	115AB
209	Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. E.—Special provisions relating to Non-residents and Foreign Companies	115AC
210	Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. E.—Special provisions relating to Non-residents and Foreign Companies	115AD
211	Tax on non-resident sportsmen or sports associations. E.—Special provisions relating to Non-residents and Foreign Companies	115BBA
212	Interpretation. E.—Special provisions relating to Non-residents and Foreign Companies	115C
213	Special provision for computation of total income of non-residents. E.—Special provisions relating to Non-residents and Foreign Companies	115D
214	Tax on investment income and long-term capital gains. E.—Special provisions relating to Non-residents and Foreign Companies	115E
215	Capital gains on transfer of foreign exchange assets not to be charged in certain cases. E.—Special provisions relating to Non-residents and Foreign Companies	115F
216	Return of income not to be furnished in certain cases. E.—Special provisions relating to Non-residents and Foreign Companies	115G
217	Application of benefits under sections 212 to 216. E.—Special provisions relating to Non-residents and Foreign Companies	115H
218	Tax on business income of Offshore Banking Units or International Financial Services Centre unit. E.—Special provisions relating to Non-residents and Foreign Companies	115-I
219	Conversion of an Indian branch of foreign company into subsidiary Indian company. E.—Special provisions relating to Non-residents and Foreign Companies	115JG
220	Foreign company said to be resident in India. E.—Special provisions relating to Non-residents and Foreign Companies	115JH
221	Tax on income from securitisation trusts. F.-Special provisions relating to Pass-through entities	115TCA
222	Tax on income in case of venture capital undertakings. F.-Special provisions relating to Pass-through entities	115U
223	Tax on income of unit holder and business trust. F.-Special provisions relating to Pass-through entities	115UA
224	Tax on income of investment fund and its unit holders. F.-Special provisions relating to Pass-through entities	115UB
225	Income from the business of operating qualifying ships. G.—Special provisions relating to income of Shipping Companies	115VA
226	Tonnage tax scheme. G.—Special provisions relating to income of Shipping Companies	115VB, 115VE, 115VF
227	Computation of tonnage income. G.—Special provisions relating to income of Shipping Companies	115VG, 115VH, 115VX
228	Relevant shipping income and exclusion from book profit. G.—Special provisions relating to income of Shipping Companies	115V-I, 115VJ, 115V-O
229	Depreciation and gains relating to tonnage tax assets. G.—Special provisions relating to income of Shipping Companies	115VK, 115VN
230	Exclusion of deduction, loss, set off, etc. G.—Special provisions relating to income of Shipping Companies	115VL, 115VM
231	Method of opting of tonnage tax scheme and validity. G.—Special provisions relating to income of Shipping Companies	115VP, 115VQ, 115VR, 115VS
232	Certain conditions for applicability of tonnage tax scheme. G.—Special provisions relating to income of Shipping Companies	115VT, 115VU, 115VV, 115VW, 115VZA
233	Amalgamation and demerger. G.—Special provisions relating to income of Shipping Companies	115VY, 115VZ
234	Avoidance of tax and exclusion from tonnage tax scheme. G.—Special provisions relating to income of Shipping Companies	115VZB, 115VZC
235	Interpretation. G.—Special provisions relating to income of Shipping Companies	115V, 115VC, 115VD
236	Income-tax authorities. A- Authorities, Jurisdiction and Functions	116
237	Appointment of income-tax authorities. A- Authorities, Jurisdiction and Functions	117
238	Control of income-tax authorities. A- Authorities, Jurisdiction and Functions	118
239	Instructions to subordinate authorities. A- Authorities, Jurisdiction and Functions	119
240	Taxpayer's Charter. A- Authorities, Jurisdiction and Functions	119A
241	Jurisdiction of income-tax authorities. A- Authorities, Jurisdiction and Functions	120
242	Jurisdiction of Assessing Officers. A- Authorities, Jurisdiction and Functions	124
243	Power to transfer cases. A- Authorities, Jurisdiction and Functions	127
244	Change of incumbent of an office. A- Authorities, Jurisdiction and Functions	129
245	Faceless jurisdiction of income-tax authorities. A- Authorities, Jurisdiction and Functions	130
246	Power regarding discovery, production of evidence, etc. B- Powers	131
247	Search and seizure. B- Powers	132
248	Powers to requisition. B- Powers	132A
249	Reasons not to be disclosed. B- Powers	132, 132A
250	Application of seized or requisitioned assets. B- Powers	132B
251	Copying, extraction, retention and release of books of account and documents seized or requisitioned. B- Powers	132 & 132A
252	Power to call for information. B- Powers	133
253	Powers of survey. B- Powers	133A
254	Power to collect certain information. B- Powers	133B
255	Power to inspect registers of companies. B- Powers	134
256	Power of certain income-tax authorities B- Powers	135
257	Proceedings before income-tax authorities to be judicial proceedings. B- Powers	136
258	Disclosure of information relating to assesses. B- Powers	138
259	Power to call for information by prescribed income-tax authority. B- Powers	133C
260	Faceless collection of information. B- Powers	135A
261	Interpretation. B- Powers	131 to 135
262	Permanent Account Number. Chapter XV — Return of income	139A, 139AA
263	Return of income. Chapter XV — Return of income	139, 139D, 194P
264	Scheme for submission of returns through tax return preparers Chapter XV — Return of income	139B
265	Return by whom to be verified. Chapter XV — Return of income	140
266	Self-assessment. Chapter XV — Return of income	140A
267	Tax on updated return. Chapter XV — Return of income	140B
268	Inquiry before assessment. A- Procedure for Assessment	142
269	Estimation of value of assets by Valuation Officer. A- Procedure for Assessment	142A
270	Assessment. A- Procedure for Assessment	143
271	Best judgment assessment. A- Procedure for Assessment	144
272	Power of Joint Commissioner to issue directions in certain cases. A- Procedure for Assessment	144A
273	Faceless Assessment. A- Procedure for Assessment	144B
274	Reference to Principal Commissioner or Commissioner in certain cases. A- Procedure for Assessment	144BA
275	Reference to Dispute Resolution Panel. A- Procedure for Assessment	144C
276	Method of accounting. A- Procedure for Assessment	145
277	Method of accounting in certain cases. A- Procedure for Assessment	145A
278	Taxability of certain income. A- Procedure for Assessment	145B
279	Income escaping assessment. A- Procedure for Assessment	147
280	Issue of notice where income has escaped assessment. A- Procedure for Assessment	148
281	Procedure before issuance of notice under section 280. A- Procedure for Assessment	148A
282	Time limit for notices under sections 280 and 281. A- Procedure for Assessment	149
283	Provision for cases where assessment is in pursuance of an order on appeal, etc. A- Procedure for Assessment	150
284	Sanction for issue of notice. A- Procedure for Assessment	151
285	Other provisions. A- Procedure for Assessment	152
286	Time limit for completion of assessment, reassessment and recomputation. A- Procedure for Assessment	153
287	Rectification of mistake. A- Procedure for Assessment	154
288	Other amendments. A- Procedure for Assessment	155
289	Notice of demand. A- Procedure for Assessment	156
290	Modification and revision of notice in certain cases. A- Procedure for Assessment	156A
291	Intimation of loss. A- Procedure for Assessment	157
292	Assessment of total undisclosed income as a result of search. B- Special Procedure for Assessment in Search Cases	158BA
293	Computation of total undisclosed income of block period. B- Special Procedure for Assessment in Search Cases	158BB
294	Procedure for block assessment. B- Special Procedure for Assessment in Search Cases	158BC
295	Undisclosed income of any other person. B- Special Procedure for Assessment in Search Cases	158BD
296	Time-limit for completion of block assessment. B- Special Procedure for Assessment in Search Cases	158BE
297	Certain interests and penalties not to be levied or imposed. B- Special Procedure for Assessment in Search Cases	158BF
298	Levy of interest and penalty in certain cases. B- Special Procedure for Assessment in Search Cases	158BFA
299	Authority competent to make assessment of block period. B- Special Procedure for Assessment in Search Cases	158BG
300	Application of other provisions of Act. B- Special Procedure for Assessment in Search Cases	158BH
301	Interpretation. B- Special Procedure for Assessment in Search Cases	158B
302	Legal representative A- Association of Persons, Firm, Hindu Undivided Family, etc.	159
303	Representative assessee. A- Association of Persons, Firm, Hindu Undivided Family, etc.	160
304	Liability of representative assessee. A- Association of Persons, Firm, Hindu Undivided Family, etc.	161, 165, 166, 167
305	Right of representative assessee to recover tax paid. A- Association of Persons, Firm, Hindu Undivided Family, etc.	162
306	Who may be regarded as agent. A- Association of Persons, Firm, Hindu Undivided Family, etc.	163
307	Charge of tax where share of beneficiaries unknown. A- Association of Persons, Firm, Hindu Undivided Family, etc.	164
308	Charge of tax in case of oral trust. A- Association of Persons, Firm, Hindu Undivided Family, etc.	164A
309	Method of computing a member's share in income of association of persons or body of individuals. A- Association of Persons, Firm, Hindu Undivided Family, etc.	67A
310	Share of member of association of persons or body of individuals in income of association or body. A- Association of Persons, Firm, Hindu Undivided Family, etc.	86
311	Charge of tax where shares of members in association of persons or body of individuals unknown, etc. A- Association of Persons, Firm, Hindu Undivided Family, etc.	167B
312	Executor. A- Association of Persons, Firm, Hindu Undivided Family, etc.	168, 169
313	Succession to business or profession otherwise than on death. A- Association of Persons, Firm, Hindu Undivided Family, etc.	170
314	Effect of order of tribunal or court in respect of business reorganisation. A- Association of Persons, Firm, Hindu Undivided Family, etc.	170A
315	Assessment after partition of a Hindu undivided family. A- Association of Persons, Firm, Hindu Undivided Family, etc.	171
316	Shipping business of non-residents A- Association of Persons, Firm, Hindu Undivided Family, etc.	172
317	Assessment of persons leaving India A- Association of Persons, Firm, Hindu Undivided Family, etc.	174
318	Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. A- Association of Persons, Firm, Hindu Undivided Family, etc.	174A
319	Assessment of persons likely to transfer property to avoid tax. A- Association of Persons, Firm, Hindu Undivided Family, etc.	175
320	Discontinued business. A- Association of Persons, Firm, Hindu Undivided Family, etc.	176
321	Association dissolved or business discontinued. A- Association of Persons, Firm, Hindu Undivided Family, etc.	177
322	Company in liquidation. A- Association of Persons, Firm, Hindu Undivided Family, etc.	178
323	Liability of directors of private company A- Association of Persons, Firm, Hindu Undivided Family, etc.	179
324	Charge of tax in case of a firm. A- Association of Persons, Firm, Hindu Undivided Family, etc.	167A
325	Assessment as a Firm. A- Association of Persons, Firm, Hindu Undivided Family, etc.	184
326	Assessment when section 325 not complied with. A- Association of Persons, Firm, Hindu Undivided Family, etc.	185
327	Change in constitution of a firm. A- Association of Persons, Firm, Hindu Undivided Family, etc.	187
328	Succession of one firm by another firm. A- Association of Persons, Firm, Hindu Undivided Family, etc.	188
329	Joint and several liability of partners for tax payable by firm. A- Association of Persons, Firm, Hindu Undivided Family, etc.	188A
330	Firm dissolved or business discontinued. A- Association of Persons, Firm, Hindu Undivided Family, etc.	189
331	Liability of partners of limited liability partnership in liquidation A- Association of Persons, Firm, Hindu Undivided Family, etc.	167C
332	Application for registration. B- Special provisions for registered non-profit organisation	11, 12A, 12AB, 80G
333	Switching over of regimes. B- Special provisions for registered non-profit organisation	—
334	Tax on income of registered non-profit organisation. B- Special provisions for registered non-profit organisation	11, 12, 13, 115BBC, 115BBI
335	Regular income. B- Special provisions for registered non-profit organisation	—
336	Taxable regular income. B- Special provisions for registered non-profit organisation	—
337	Specified income. B- Special provisions for registered non-profit organisation	—
338	Income not to be included in regular income. B- Special provisions for registered non-profit organisation	—
339	Corpus donation. B- Special provisions for registered non-profit organisation	—
340	Deemed corpus donation. B- Special provisions for registered non-profit organisation	—
341	Application of income. B- Special provisions for registered non-profit organisation	—
342	Accumulated income. B- Special provisions for registered non-profit organisation	—
343	Deemed accumulated income. B- Special provisions for registered non-profit organisation	—
344	Business undertaking held as property. B- Special provisions for registered non-profit organisation	2(15) and 11
345	Restriction on commercial activities by a registered non-profit organisation. B- Special provisions for registered non-profit organisation	—
346	Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility. B- Special provisions for registered non-profit organisation	—
347	Books of account. B- Special provisions for registered non-profit organisation	11, 12A and 139
348	Audit. B- Special provisions for registered non-profit organisation	—
349	Return of income. B- Special provisions for registered non-profit organisation	—
350	Permitted modes of investment. B- Special provisions for registered non-profit organisation	—
351	Specified violation. B- Special provisions for registered non-profit organisation	12AB, 13, 115BBI, 115TD to 115TF
352	Tax on accreted income. B- Special provisions for registered non-profit organisation	—
353	Other violations. B- Special provisions for registered non-profit organisation	—
354	Application for approval for purpose of section 133(1)(b)(ii). B- Special provisions for registered non-profit organisation	80G
355	Interpretation. B- Special provisions for registered non-profit organisation	2(15), 11, 12, 13, 115BBC, 115TD to 115TF
356	Appealable orders before Joint Commissioner (Appeals). 1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)	246
357	Appealable orders before Commissioner (Appeals). 1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)	246A
358	Form of appeal and limitation. 1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)	249
359	Procedure in appeal. 1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)	250
360	Powers of Joint Commissioner (Appeals) or Commissioner (Appeals). 1. Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)	251
361	Appellate Tribunal. 2. Appeals to Appellate Tribunal.	252, 252A
362	Appeals to Appellate Tribunal. 2. Appeals to Appellate Tribunal.	253
363	Orders of Appellate Tribunal. 2. Appeals to Appellate Tribunal.	254
364	Procedure of Appellate Tribunal. 2. Appeals to Appellate Tribunal.	255
365	Appeal to High Court. 3. Appeals to High Court	260A
366	Case before High Court to be heard by not less than two Judges. 3. Appeals to High Court	260B
367	Appeal to Supreme Court. 4. Appeals to Supreme Court	261
368	Hearing before Supreme Court. 4. Appeals to Supreme Court	262
369	Tax to be paid irrespective of appeal, etc. 5. General	265
370	Execution for costs awarded by Supreme Court. 5. General	266
371	Amendment of assessment on appeal. 5. General	267
372	Exclusion of time taken for copy. 5. General	268
373	Filing of appeal by income-tax authority. 5. General	268A
374	Interpretation of “High Court”. 5. General	269
375	Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. B- Special provisions for avoiding repetitive appeals	158A
376	Procedure where an identical question of law is pending before High Courts or Supreme Court. B- Special provisions for avoiding repetitive appeals	158AB
377	Revision of orders prejudicial to revenue. C- Revision by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner	263
378	Revision of other orders. C- Revision by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner	264
379	Dispute Resolution Committee D- Alternate Dispute Resolutions	245MA
380	Interpretation. D- Alternate Dispute Resolutions	245N
381	Board for Advance Rulings. D- Alternate Dispute Resolutions	245-OB
382	Vacancies, etc., not to invalidate proceedings. D- Alternate Dispute Resolutions	245P
383	Application for advance ruling. D- Alternate Dispute Resolutions	245Q
384	Procedure on receipt of application. D- Alternate Dispute Resolutions	245R
385	Appellate authority not to proceed in certain cases. D- Alternate Dispute Resolutions	245RR
386	Advance ruling to be void in certain circumstances. D- Alternate Dispute Resolutions	245T
387	Powers of the Board for Advance Rulings. D- Alternate Dispute Resolutions	245U
388	Procedure of Board for Advance Rulings. D- Alternate Dispute Resolutions	245V
389	Appeal. D- Alternate Dispute Resolutions	245W
390	Deduction or collection at source and advance payment. A. General	190, 199, 206C
391	Direct payment A. General	191
392	Salary and accumulated balance due to an employee B. Deduction and collection at source	192, 192A
393	Tax to be deducted at source B. Deduction and collection at source	193, 194, 194A, 194B, 194BA, 194BB, 194C, 194D, 194DA, 194E, 194EE, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194M, 194N, 194-O, 194P, 194Q, 194R, 194S, 194T, 195, 195A, 196, 196A, 196B, 196C, 196D, 197A
394	Collection of tax at source B. Deduction and collection at source	206C
395	Certificates B. Deduction and collection at source	197, 195, 203, 206C
396	Tax deducted is income received B. Deduction and collection at source	198
397	Compliance and reporting. B. Deduction and collection at source	203A, 206AA, 206CC, 200, 206A, 206C, 194-IA, 194-IB, 194M, 194S, 195
398	Consequences of failure to deduct or pay or, collect or pay B. Deduction and collection at source	201, 206C
399	Processing B. Deduction and collection at source	200A, 206CB
400	Power of Central Government to relax provisions of this Chapter B. Deduction and collection at source	194A, 194BA, 194N, 194-O, 194Q, 194R, 194S, 195, 197, 197A, 206C
401	Bar against direct demand on assessee B. Deduction and collection at source	205
402	Interpretation B. Deduction and collection at source	192 to 206CB
403	Liability for payment of advance tax C. Advance payment of tax	207
404	Conditions of liability to pay advance tax C. Advance payment of tax	208
405	Computation of advance tax C. Advance payment of tax	209
406	Payment of advance tax by assessee on his own accord C. Advance payment of tax	210
407	Payment of advance tax by assessee in pursuance of order of Assessing Officer. C. Advance payment of tax	209, 210, 211
408	Instalments of advance tax and due dates C. Advance payment of tax	211
409	When assessee is deemed to be in default C. Advance payment of tax	218
410	Credit for advance tax C. Advance payment of tax	219
411	When tax payable and when assessee deemed in default D. Collection and recovery	220
412	Penalty payable when tax in default D. Collection and recovery	221
413	Certificate by Tax Recovery Officer and Validity thereof D. Collection and recovery	222, 224
414	Tax Recovery Officer by whom recovery is to be effected. D. Collection and recovery	223
415	Stay of proceedings in pursuance of certificate and amendment or cancellation thereof D. Collection and recovery	225
416	Other modes of recovery D. Collection and recovery	226
417	Recovery through State Government D. Collection and recovery	227
418	Recovery of tax in pursuance of agreements with foreign countries D. Collection and recovery	228A
419	Recovery of penalties, fine, interest and other sums D. Collection and recovery	229
420	Tax clearance certificate D. Collection and recovery	230
421	Recovery by suit or under other law not affected D. Collection and recovery	232
422	Recovery of tax arrear in respect of non-resident from his assets. D. Collection and recovery	173
423	Interest for defaults in furnishing return of income. E. Interest chargeable in certain cases	234A
424	Interest for defaults in payment of advance tax E. Interest chargeable in certain cases	234B
425	Interest for deferment of advance tax. E. Interest chargeable in certain cases	234C
426	Interest on excess refund E. Interest chargeable in certain cases	234D
427	Fee for default in furnishing statements F. Levy of Fee in Certain Cases	234E, 271FA
428	Fee for default in furnishing return of income, audited accounts and reports. F. Levy of Fee in Certain Cases	234F, 234-I, 271B, 271BA
429	Fee for default relating to statement or certificate F. Levy of Fee in Certain Cases	234G
430	Fee for default relating to intimation of Aadhaar number. F. Levy of Fee in Certain Cases	234H
431	Refunds Chapter XX — Refunds	237
432	Person entitled to claim refund in certain special cases Chapter XX — Refunds	238
433	Form of claim for refund and limitation Chapter XX — Refunds	239
434	Refund for denying liability to deduct tax in certain cases Chapter XX — Refunds	239A
435	Refund on appeal, etc. Chapter XX — Refunds	240
436	Correctness of assessment not to be questioned Chapter XX — Refunds	242
437	Interest on refunds Chapter XX — Refunds	244A
438	Set off and withholding of refunds in certain cases Chapter XX — Refunds	245
439	Penalty for under-reporting and misreporting of income Chapter XXI — Penalties	270A
440	Waiver of penalty and immunity from prosecution Chapter XXI — Penalties	270AA
441	Failure to keep, maintain or retain books of account, documents, etc. Chapter XXI — Penalties	271A
442	Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions. Chapter XXI — Penalties	271AA
443	Omitted by the Finance Act, 2026 Chapter XXI — Penalties	—
444	Penalty for false entry, etc., in books of account Chapter XXI — Penalties	271AAD
445	Benefits to related persons Chapter XXI — Penalties	271AAE
446	Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset Chapter XXI — Penalties	—
447	Omitted by the Finance Act, 2026 Chapter XXI — Penalties	—
448	Penalty for failure to deduct tax at source Chapter XXI — Penalties	271C
449	Penalty for failure to collect tax at source Chapter XXI — Penalties	271CA
450	Penalty for failure to comply with provisions of section 185 Chapter XXI — Penalties	271D
451	Penalty for failure to comply with provisions of section 186 Chapter XXI — Penalties	271DA
452	Penalty for failure to comply with provisions of section 187 Chapter XXI — Penalties	271DB
453	Penalty for failure to comply with provisions of section 188 Chapter XXI — Penalties	271E
454	Penalty for failure to furnish statement of financial transaction or reportable account after a notice Chapter XXI — Penalties	271FA
455	Penalty for furnishing inaccurate statement of financial transaction or reportable account Chapter XXI — Penalties	271FAA
456	Penalty for failure to furnish statement or information or document by an eligible investment fund Chapter XXI — Penalties	271FAB
457	Penalty for failure to furnish information or document under section 171 Chapter XXI — Penalties	271G
458	Penalty for failure to furnish information or document under section 506 Chapter XXI — Penalties	271GA
459	Penalty for failure to furnish report or for furnishing inaccurate report under section 511 Chapter XXI — Penalties	271GB
460	Penalty for failure to submit statement under section 505. Chapter XXI — Penalties	271GC
461	Penalty for failure to furnish statements, etc. Chapter XXI — Penalties	271H
462	Penalty for failure to furnish information or furnishing inaccurate Information under section 397(3)(d). Chapter XXI — Penalties	271-I
463	Penalty for furnishing incorrect information in reports or certificates Chapter XXI — Penalties	271J
464	Penalty for failure to furnish statements, etc. Chapter XXI — Penalties	271K
465	Penalty for failure to answer questions, sign statements, Furnish information, returns or statements, allow inspections, etc. Chapter XXI — Penalties	272A
466	Penalty for failure to comply with the provisions of section 254 Chapter XXI — Penalties	272AA
467	Penalty for failure to comply with the provisions of sections 262 and 397. Chapter XXI — Penalties	272B
468	Penalty for failure to comply with the provisions of section 397 Chapter XXI — Penalties	272BB
469	Power to reduce or waive penalty, etc., in certain cases Chapter XXI — Penalties	273A
470	Penalty not to be imposed in certain cases [Since section 470 includes reference to sections 451 and 452, there is no separate provision in these sections that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention, like there was in the corresponding sections 271DA and 271DB of the Income-tax Act, 1961]. Chapter XXI — Penalties	273B
471	Procedure [The provision of giving opportunity of being heard in sections 272A, 272AA, 272B and 272BB of the Income-tax Act, 1961 has been removed in the corresponding sections 465, 466, 467 and 468 of the Income-tax Act, 2025, since this is already contained in section 471, which applies for the whole chapter] Chapter XXI — Penalties	274
472	Bar of limitation for imposing penalties Chapter XXI — Penalties	275
473	Contravention of order made during search action. Chapter XXII — Offences and prosecution	275A
474	Failure to afford facility for inspection of books of account during search. Chapter XXII — Offences and prosecution	275B
475	Removal, concealment, transfer or delivery of property to prevent tax recovery Chapter XXII — Offences and prosecution	276
476	Failure to pay tax to credit of Central Government under Chapter XIX-B. Chapter XXII — Offences and prosecution	276B
477	Failure to pay tax collected at source. Chapter XXII — Offences and prosecution	276BB
478	Wilful attempt to evade tax, etc. Chapter XXII — Offences and prosecution	276C
479	Failure to furnish returns of income Chapter XXII — Offences and prosecution	276CC
480	Failure to furnish return of income setting forth undisclosed income Chapter XXII — Offences and prosecution	276CCC
481	Failure to comply with a direction of special audit or valuation Chapter XXII — Offences and prosecution	276D
482	False statement in verification, etc. Chapter XXII — Offences and prosecution	277
483	Falsification of books of account or document, etc. Chapter XXII — Offences and prosecution	277A
484	Abetment of false return, etc. Chapter XXII — Offences and prosecution	278
485	Punishment for second and subsequent offences Chapter XXII — Offences and prosecution	278A
486	Punishment not to be imposed in certain cases Chapter XXII — Offences and prosecution	278AA
487	Offences by companies. Chapter XXII — Offences and prosecution	278B
488	Offences by Hindu undivided family. Chapter XXII — Offences and prosecution	278C
489	Presumption as to assets, books of account, etc., in certain cases Chapter XXII — Offences and prosecution	278D
490	Presumption as to culpable mental state Chapter XXII — Offences and prosecution	278E
491	Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner Chapter XXII — Offences and prosecution	279
492	Certain offences to be non-cognizable Chapter XXII — Offences and prosecution	279A
493	Proof of entries in records or documents Chapter XXII — Offences and prosecution	279B
494	Disclosure of particulars by public servants Chapter XXII — Offences and prosecution	280
495	Special Courts. Chapter XXII — Offences and prosecution	280A
496	Offences triable by Special Court Chapter XXII — Offences and prosecution	280B
497	Trial of offences as summons case Chapter XXII — Offences and prosecution	280C
498	Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court Chapter XXII — Offences and prosecution	280D
499	Certain transfers to be void Chapter XXIII — Miscellaneous	281
500	Provisional attachment to protect revenue in certain cases. Chapter XXIII — Miscellaneous	281B
501	Service of notice, generally Chapter XXIII — Miscellaneous	282
502	Authentication of notices and other documents. Chapter XXIII — Miscellaneous	282A
503	Service of notice when family is disrupted or firm etc., is dissolved. Chapter XXIII — Miscellaneous	283
504	Service of notice in case of discontinued business Chapter XXIII — Miscellaneous	284
505	Submission of statement by a non-resident having liaison office. Chapter XXIII — Miscellaneous	285
506	Furnishing of information or documents by an Indian concern in certain cases. Chapter XXIII — Miscellaneous	285A
507	Submission of statements by producers of cinematograph films or persons engaged in specified activity Chapter XXIII — Miscellaneous	285B
508	Obligation to furnish statement of financial transaction or reportable account. Chapter XXIII — Miscellaneous	285BA
509	Obligation to furnish information on transaction of crypto-asset. Chapter XXIII — Miscellaneous	285BAA
510	Annual information statement. Chapter XXIII — Miscellaneous	285BB
511	Furnishing of report in respect of international group. Chapter XXIII — Miscellaneous	286
512	Publication of information respecting assessees in certain cases Chapter XXIII — Miscellaneous	287
513	Appearance by registered valuer in certain matters Chapter XXIII — Miscellaneous	287A
514	Registration of valuers Chapter XXIII — Miscellaneous	287A
515	Appearance by authorized representative Chapter XXIII — Miscellaneous	288
516	Rounding off of amount of total income, or amount payable or refundable Chapter XXIII — Miscellaneous	288A, 288B
517	Receipt to be given. Chapter XXIII — Miscellaneous	289
518	Indemnity. Chapter XXIII — Miscellaneous	290
519	Power to tender immunity from prosecution. Chapter XXIII — Miscellaneous	291
520	Cognizance of offences Chapter XXIII — Miscellaneous	292
521	Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply. Chapter XXIII — Miscellaneous	292A
522	Circumstances in which return of income, assessment, approvals, etc., not to be invalid Chapter XXIII — Miscellaneous	292B
523	Notice deemed to be valid in certain circumstances. Chapter XXIII — Miscellaneous	292BB
524	Presumption as to assets, books of account, etc. Chapter XXIII — Miscellaneous	292C
525	Authorisation and assessment in case of search or requisition. Chapter XXIII — Miscellaneous	292CC
526	Bar of suits in civil courts Chapter XXIII — Miscellaneous	293
527	Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils. Chapter XXIII — Miscellaneous	293A
528	Power of Central Government or Board to condone delays in obtaining approval Chapter XXIII — Miscellaneous	293B
529	Power to withdraw approval. Chapter XXIII — Miscellaneous	293C
530	Act to have effect pending legislative provision for charge of tax. Chapter XXIII — Miscellaneous	294
531	Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 Chapter XXIII — Miscellaneous	294A
532	Power to frame schemes. Chapter XXIII — Miscellaneous	92CA, 142B, 144C, 151A, 157A, 231, 245MA, 245R, 245W, 250, 253, 255, 264A, 264B, 274, 279, 293D
533	Power to make rules. Chapter XXIII — Miscellaneous	295
534	Laying before Parliament Chapter XXIII — Miscellaneous	139B, 296
535	Removal of difficulties. Chapter XXIII — Miscellaneous	298
536	Repeal and savings. Chapter XXIII — Miscellaneous	297

Schedule 2025	Schedule heading	Was — 1961 / Rules
I	Section 9(12)(e) The conditions for being an eligible investment fund or eligible fund manager on furnishing of requisite statements shall be as per Schedule I Schedule I	9A
II · Sl. 1	Agricultural income. Schedule II	10(1)
II · Sl. 2	Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy. Schedule II	10(10D)
II · Sl. 3	Any payment from a provident fund to which the Provident Funds Act, 1925 applies, or from any other provident fund set up by the Central Government and notified by it in this behalf. Schedule II	10(11)
II · Sl. 4	The accumulated balance due and becoming payable to an employee participating in a recognised provident fund to the extent provided in paragraph 8 of Part A of the Schedule XI. Schedule II	10(12)
II · Sl. 5	Any payment from any account opened as per the Sukanya Samriddhi Account Scheme, 2019 made under the Government Savings Promotion Act, 1873. Schedule II	10(11A)
II · Sl. 6	Any payment from the National Pension System Trust. Schedule II	10(12A)
II · Sl. 7	Any payment from the Agniveer Corpus Fund to a person enrolled under the Agnipath Scheme or to his nominee. Schedule II	10(12C)
II · Sl. 8	Any payment from an approved superannuation fund. Schedule II	10(13)
II · Sl. 9	Scholarships. Schedule II	10(16)
II · Sl. 10	Any payment made, whether in cash or in kind for any award or reward Schedule II	10(17A)
II · Sl. 11	Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits Schedule II	10(15)(i)
II · Sl. 12	Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2015 notified by the Central Government Schedule II	10(15)(vi)
II · Sl. 13	Interest on bonds issued by a local authority or by a State Pooled Finance Entity Schedule II	10(15)(vii)
II · Sl. 14	Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the UTI (Transfer of Undertaking and Repeal) Act, 2002. Schedule II	10(33)
II · Sl. 15	Any payment from the National Pension System Trust received by an assessee, who is a subscriber to the Unified Pension Scheme Schedule II	10(12AA)
II · Sl. 16	Any sum received as "lump sum amount" from the National Pension System Trust by an assessee being a subscriber to the Unified Pension Scheme. Schedule II	10(12AB)
II · Sl. 17	Any income covered under section 10(15)(iii) or (15)(iv)(c), (15)(iv)(d), (15)(iv)(e), (15)(iv)(f), (15)(iv)(g) or (15)(iv)(h) or (36) of the Income-tax Act, 1961, subject to the conditions as provided therein Schedule II	10(15)(iii), (iv)(c) to (h); 10(36)
III · Sl. 1	Any sum received by a member from Hindu undivided family. Schedule III	10(2)
III · Sl. 2	Any sum received by a partner towards his share in the total income of the firm. Schedule III	10(2A)
III · Sl. 3	Any amount received or receivable from the Central Government or a State Government or a local authority by way of compensation on account of any disaster. Schedule III	10(10BC)
III · Sl. 4	Any payment from the National Pension System Trust under the pension scheme referred to in section 124. Schedule III	10(12B)
III · Sl. 5	Daily allowance received Schedule III	10(17)(i)
III · Sl. 6	Any allowance received Schedule III	10(17)(ii)
III · Sl. 7	Any constituency allowance received. Schedule III	10(17)(iii)
III · Sl. 8	The value of any travel concession or assistance. Schedule III	10(5)
III · Sl. 9	Any allowances or perquisites paid or allowed as such outside India by the Government. Schedule III	10(7)
III · Sl. 10	Income in the nature of a perquisite Schedule III	10(10CC)
III · Sl. 11	Any special allowance from employer to meet expenditure actually incurred on payment of rent in respect of residential accommodation occupied by the assessee; Schedule III	10(13A)
III · Sl. 12	Any special allowance or benefit, not being in the nature of perquisite, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as may be prescribed, to the extent to which such expenses are actually incurred for that purpose. Schedule III	10(14)(i)
III · Sl. 13	Any allowance granted to the assessee - (i) to meet his personal expenses at the place where the duties of his office or place of employment of profit are ordinarily performed by him or at the place where he ordinarily resides; or (ii) to compensate him for the increased cost of living, to the extent as may be prescribed Schedule III	10(14)(ii)
III · Sl. 14	Pension received Schedule III	10(18)(i)
III · Sl. 15	Family pension received. Schedule III	10(18)(ii)
III · Sl. 16	Family pension received. Schedule III	10(19)
III · Sl. 17	Any income includible in the total income under section 99(1)(c). Schedule III	10(32)
III · Sl. 18	Any income chargeable under the head "Capital gains" arising from the transfer of agricultural land. Schedule III	10(37)
III · Sl. 19	Any income which accrues or arises— (a) from any source in the areas or States mentioned in column C; or (b) by way of dividend or interest on securities Schedule III	10(26)
III · Sl. 20	Any income which accrues or arises— (a) from any source in the State of Sikkim; or (b) by way of dividend or interest on securities Schedule III	10(26AAA)
III · Sl. 21	The amount of any subsidy received from or through the concerned Board under a scheme Schedule III	10(30), 10(31)
III · Sl. 22	The income which is chargeable under the head "Income from house property", "Capital gains" or "Income from other sources" or from a trade or business. Schedule III	10(20)
III · Sl. 23	Any income of a research association Schedule III	10(21)
III · Sl. 24	Any income (other than income chargeable under the head "Income from house property" or any income received for rendering any specific services or income by way of interest or dividends derived from its investments). Schedule III	10(23A)
III · Sl. 25	Any income attributable to the business of production, sale, or marketing, of khadi or products of village industries Schedule III	10(23B)
III · Sl. 26	Any income from the activity of securitisation. Schedule III	10(23DA)
III · Sl. 27	Any income, by way of contributions received from recognised stock exchanges and the members thereof Schedule III	10(23EA)
III · Sl. 28	Any income, by way of contributions received from commodity exchanges and the members thereof. Schedule III	10(23EC)
III · Sl. 29	Any income, by way of contributions received from a depository Schedule III	10(23ED)
III · Sl. 30	(a) Any income by way of contribution received from specified persons; (b) any income by way of penalties imposed by the recognised clearing corporation and credited to the Core Settlement Guarantee Fund; (c) any income from investment made by the Fund. Schedule III	10(23EE)
III · Sl. 31	Any income chargeable under the heads "Income from house property" and "Income from other sources" Schedule III	10(24)
III · Sl. 32	Any interest on securities, and any capital gains of the fund arising from the sale, exchange or transfer of such securities Schedule III	10(25)(i)
III · Sl. 33	Any income of the nature and to the extent, arising from the international sporting event held in India Schedule III	10(39)
III · Sl. 34	Any income, of the nature and to the extent, which the Central Government may notify in this behalf. Schedule III	10(42)
III · Sl. 35	Any amount received as a loan, either in lump sum or in instalment, in a transaction of reverse mortgage referred to in section 70(1)(zh). Schedule III	10(43)
III · Sl. 36	Any income of the nature and to the extent which the Central Government may, by notification, specify in this behalf. Schedule III	10(46)
III · Sl. 37	Any income accruing or arising as a result of arrangement for replenishment of crude oil stored in its storage facility in pursuance of the directions of the Central Government in this behalf. Schedule III	10(48C)
III · Sl. 38	Any gratuity computed as per the provisions of section 19(1)(Table: Sl. No. 3.C) to (Table: Sl. No. 6.C). Schedule III	10(10)
III · Sl. 38A	Disability Pension received (including service element and disability element). Schedule III	—
III · Sl. 38B	Any interest on compensation amount awarded by Motor Accident Claims Tribunal. Schedule III	—
III · Sl. 38C	Any income in respect of any award or agreement made on account of compulsory acquisition of any land. Schedule III	10(37A)
III · Sl. 38D	Any income chargeable under the head "Capital gains" arising from the transfer of specified capital asset. Schedule III	—
III · Sl. 39	Any income falling under section 10(15)(iic) or (15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961 shall be subject to the conditions as provided therein. Schedule III	10(15)(iic) & (iv)(i), 10(19A), 10(40)
IV · Sl. 1	Any income by way of interest Schedule IV	10(4)
IV · Sl. 2	Any remuneration received for service in the capacity as an official mentioned in column C, not being a citizen of India. Schedule IV	10(6)(ii)
IV · Sl. 3	Any remuneration received as an employee for services rendered by him during his stay in India. Schedule IV	10(6)(vi)
IV · Sl. 4	Any income chargeable under the head "Salaries", received or due as remuneration for services rendered in connection with his employment on a foreign ship. Schedule IV	10(6)(viii)
IV · Sl. 5	Any remuneration received as an employee of the Government of a foreign State, during his stay in India in connection with his training in any establishment or office of, or in any undertaking owned by the Government, any corporation established by or under a Central Act or State Act or Provincial Act; or any society registered under the Societies Registration Act, 1860 etc. Schedule IV	10(6)(xi)
IV · Sl. 6	Any income arising by way of royalty or fees for technical services received in pursuance of an agreement entered into with the Central Government for providing services in or outside India in projects connected with security of India. Schedule IV	10(6C)
IV · Sl. 7	Any income arising by way of royalty from, or fees for technical services rendered in or outside India to the National Technical Research Organisation. Schedule IV	10(6D)
IV · Sl. 8	Interest received in India on a deposit made on or after the 1st April, 2005 in an Offshore Banking Unit referred to in section 2(u) of the Special Economic Zones Act, 2005. Schedule IV	10(15)(viii)
IV · Sl. 9	Income from lease rentals, by whatever name called, of cruise ship. Schedule IV	10(15B)
IV · Sl. 10	Any income derived in India by way of interest, dividends or Capital gains from investments made. Schedule IV	10(23BBB)
IV · Sl. 11	Any income received in India in Indian currency on account of sale of crude oil or any other goods or rendering of services, as may be notified by the Central Government in this behalf, to any person in India. Schedule IV	10(48)
IV · Sl. 12	Any income accruing or arising on account of storage of crude oil in a facility in India and sale of such crude oil to any person resident in India. Schedule IV	10(48A)
IV · Sl. 13	Any income accruing or arising on account of sale of leftover stock of crude oil, if any, from the facility in India after the expiry of the Schedule IV	10(48B)
IV	agreement or arrangement referred to against serial number 12 or on termination of the said agreement or arrangement. Schedule IV	—
IV · Sl. 13A	Any income arising on account of providing capital goods, equipment or tooling to a contract manufacturer, being a company resident in India. Schedule IV	—
IV · Sl. 13B	Any income which accrues or arises outside India, and is not deemed to accrue or arise in India. Schedule IV	—
IV · Sl. 13C	Any income accruing or arising in India or deemed to accrue or arise in India by way of procuring data centre services from a specified data centre. Schedule IV	—
IV · Sl. 14	Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (15)(iiib), (15)(iiic) or (15)(iv)(a), (15)(iv)(b) or(15)(iv)(fa) of the Income-tax Act, 1961 subject to the conditions as specified therein. Schedule IV	10(6A), 10(6B), 10(6BB), 10(15)(iiia) to (iv)(b),(iv)(fa), 10(15A)
V · Sl. 1	Any income other than the income chargeable under the head "Profits and gains of business or profession". Schedule V	10(23FBA)
V · Sl. 2	Any income referred to in section 224, accruing or arising to, or received being that proportion of income which is of the same nature as income chargeable under the head "Profits and gains of business or profession". Schedule V	10(23FBB)
V · Sl. 3	Any income by way of— (a) interest received or receivable from a special purpose vehicle; or (b) dividend received or receivable from a special purpose vehicle. Schedule V	10(23FC)
V · Sl. 4	Any income by way of renting or leasing or letting out any real estate asset owned directly by such business trust. Schedule V	10(23FCA)
V · Sl. 5	Any distributed income referred to in section 223, except that proportion of the income which is of the same nature as— (a) interest received or receivable from a special purpose vehicle by the business trust; or (b) dividend received or receivable from a special purpose vehicle by the business trust (in a case where the special purpose vehicle has exercised the option under section 200); or (c) income of a business trust, being a real estate investment trust, by way of renting or leasing or letting out any real estate asset owned directly by such business trust. Schedule V	10(23FD)
V · Sl. 6	Any income from investment in a venture capital undertaking. Schedule V	10(23FB)
V · Sl. 7	Any income of the nature of— (a) dividend; (b) interest; (c) any sum referred to in section 92(2)(k); or (d) long-term capital gains (whether or not such capital gains are deemed as short-term capital gains under section 76), arising from an investment made by a specified person in India, whether in the form of debt or share capital or unit. Schedule V	10(23FE)
V · Sl. 8	Any income falling under section 10(23F) and (23FA) of the Income-tax Act, 1961, subject to the conditions as specified therein. Schedule V	10(23F), 10(23FA)
VI · Sl. 1	Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in section 70(1)(r) where such transfer takes place on a recognised stock exchange located in any International Financial Services Centre. Schedule VI	10(4D)
VI · Sl. 2	Any income accrued or arisen to, or received, as a result of transfer of securities (other than shares in a company resident in India). Schedule VI	10(4D)
VI · Sl. 3	Any income from securities issued by a non-resident where such securities are not issued by a permanent establishment of a non-resident in India. Schedule VI	10(4D)
VI · Sl. 4	Any income from a securitisation trust, which is chargeable under the head "Profits and gains of business or profession". Schedule VI	10(4D)
VI · Sl. 5	Any income accrued or arisen to, or received as a result of— (a) transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives; or (b) distribution of income on offshore derivative instruments or over-the-counter derivatives. Schedule VI	10(4E)
VI · Sl. 6	Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year. Schedule VI	10(4F)
VI · Sl. 7	Any income received from— (a) portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non-resident; or (b) such activity carried out by such person, as may be notified by the Central Government. Schedule VI	10(4G)
VI · Sl. 8	Any income by way of Capital gains arising from the transfer of equity shares of domestic company where such domestic company is a Schedule VI	10(4H)
VI · Sl. 9	Any income accruing or arising to, or received from a specified fund or on transfer of units in a specified fund. Schedule VI	10(23FBC)
VI · Sl. 10	Any income of the nature of Capital gains, arising or received on account of transfer of share of a company resident in India. Schedule VI	10(23FF)
VI · Sl. 11	Any income by way of dividends from a company being a Unit of an International Financial Services Centre primarily engaged in the business of leasing of an aircraft or a ship. Schedule VI	10(34B)
VI · Sl. 12	Any income by way of interest payable by a Unit of an International Financial Services Centre in respect of moneys borrowed by it on or after 1st September, 2019. Schedule VI	10(15)(ix)
VII	Section 11(3) — The persons enumerated in Schedule VII shall, subject to the fulfillment of the conditions specified therein, not be chargeable to tax under this Act on the total income for a tax year. Schedule VII	10
VII · Sl. 1	Any regimental Fund or Non-public Fund established by the armed forces of the Union. Schedule VII	10(23AA)
VII · Sl. 2	Any fund established for such purposes as may be notified by the Board for the welfare of employees or their dependants and such employees are members of such fund. Schedule VII	10(23AAA)
VII · Sl. 3	Any fund, by whatever name called, set up by the Life Insurance Corporation of India on or after the 1st August, 1996 or any other insurer under a pension scheme. Schedule VII	10(23AAB)
VII · Sl. 4	An authority (whether known as the Khadi and Village Industries Board or by any other name). Schedule VII	10(23BB)
VII · Sl. 5	Any body or authority (whether or not a body corporate or corporation sole) established, constituted or appointed by or under any Central Act or State Act or Provincial Act. Schedule VII	10(23BBA)
VII · Sl. 6	SAARC Fund for Regional Projects set up by Colombo Declaration issued on the 21st December, 1991 by the Heads of State or Government of the Member Countries of South Asian Association for Regional Cooperation established on the 8th December, 1985 by the Charter of the South Asian Association for Regional Cooperation. Schedule VII	10(23BBC)
VII · Sl. 7	Insurance Regulatory and Development Authority established under section 3(1) of the Insurance Regulatory and Development Authority Act, 1999. Schedule VII	10(23BBE)
VII · Sl. 8	Central Electricity Regulatory Commission constituted under section 76(1) of the Electricity Act, 2003. Schedule VII	10(23BBG)
VII · Sl. 9	Prasar Bharati (Broadcasting Corporation of India) established under section 3(1) of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990. Schedule VII	10(23BBH)
VII · Sl. 10	The Prime Minister's National Relief Fund or the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND). Schedule VII	10(23C)(i)
VII · Sl. 11	The Prime Minister's Fund (Promotion of Folk Art). Schedule VII	10(23C)(ii)
VII · Sl. 12	The Prime Minister's Aid to Students Fund. Schedule VII	10(23C)(iii)
VII · Sl. 13	The National Foundation for Communal Harmony. Schedule VII	10(23C)(iiia)
VII · Sl. 14	The Swachh Bharat Kosh, set up by the Central Government. Schedule VII	10(23C)(iiiaa)
VII · Sl. 15	The Clean Ganga Fund set up by the Central Government. Schedule VII	10(23C)(iiiaaa)
VII · Sl. 16	The Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund in respect of any State or Union territory as referred to in section 133(1)(a)(xv). Schedule VII	10(23C)(iiiaaaa)
VII · Sl. 17	Any University or other educational institution existing solely for educational purposes and not for purposes of profit, which is wholly or substantially financed by the Government. Schedule VII	10(23C)(iiiab)
VII · Sl. 18	Any hospital or other institution existing solely for philanthropic purposes and not for the purposes of profit, which is wholly or substantially financed by the Government. Schedule VII	10(23C)(iiiac)
VII · Sl. 19	(a) Any University or other educational institution existing solely for educational purposes and not for the purposes of profit; (b) any hospital or other institution existing solely for philanthropic purposes and not for the purposes of profit, and the aggregate of annual receipts of University or Universities or educational institution or institutions, as of such hospital or hospitals or institution or institutions, does not exceed five crore rupees; Schedule VII	10(23C)(iiiad), 10(23C)(iiiae)
VII · Sl. 20	A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 or regulations made thereunder. Schedule VII	10(23D)(i)
VII · Sl. 21	Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India. Schedule VII	10(23D)(ii)
VII · Sl. 22	A recognised provident fund. Schedule VII	10(25)(ii)
VII · Sl. 23	An approved superannuation fund. Schedule VII	10(25)(iii)
VII · Sl. 24	An approved gratuity fund. Schedule VII	10(25)(iv)
VII · Sl. 25	Deposit-linked Insurance Fund established under section 3G of the Coal Mines Provident Funds and Miscellaneous Provisions Act, 1948. Schedule VII	10(25)(v)(a)
VII · Sl. 26	Deposit-linked Insurance Fund established under section 6C of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Schedule VII	10(25)(v)(b)
VII · Sl. 27	Employees' State Insurance Fund set up under the provisions of the Employees' State Insurance Act, 1948. Schedule VII	10(25A)
VII · Sl. 28	An agricultural produce market committee or board constituted under any law for the purpose of regulating the marketing of agricultural produce. Schedule VII	10(26AAB)
VII · Sl. 29	A corporation established by a Central Act or State Act or Provincial Act or of any other body, institution or association (being a body, institution or association wholly financed by the Government) for promoting the interests of the members of the Scheduled Castes or the Scheduled Tribes or backward classes, or of any two, or all of them. Schedule VII	10(26B)
VII · Sl. 30	A corporation established by the Central Government or any State Government for promoting the interests of the members of a minority community. Schedule VII	10(26BB)
VII · Sl. 31	Any corporation established by a Central Act or State Act or Provincial Act for the welfare and economic upliftment of ex-servicemen being the citizens of India. Schedule VII	10(26BBB)
VII · Sl. 32	Any co-operative society formed for promoting the interests of the members of either the Scheduled Castes or Scheduled Tribes, or both. Schedule VII	10(27)
VII · Sl. 33	Coffee Board constituted under section 4 of the Coffee Act, 1942. Schedule VII	10(29A)(a)
VII · Sl. 34	Rubber Board constituted under section 4(1) of the Rubber Board Act, 1947. Schedule VII	10(29A)(b)
VII · Sl. 35	Tea Board established under section 4 of the Tea Act, 1953. Schedule VII	10(29A)(c)
VII · Sl. 36	Tobacco Board constituted under the Tobacco Board Act, 1975. Schedule VII	10(29A)(d)
VII · Sl. 37	Marine Products Export Development Authority established under section 4 of the Marine Products Export Development Authority Act, 1972. Schedule VII	10(29A)(e)
VII · Sl. 38	Agricultural and Processed Food Products Export Development Authority established under section 4 of the Agricultural and Processed Food Products Export Development Act, 1985. Schedule VII	10(29A)(f)
VII · Sl. 39	Spices Board constituted under section 3(1) of the Spices Board Act, 1986. Schedule VII	10(29A)(g)
VII · Sl. 40	Coir Board established under section 4 of the Coir Industry Act, 1953. Schedule VII	10(29A)(h)
VII · Sl. 41	New Pension System Trust established on the 27th February, 2008 under the provisions of the Indian Trusts Act, 1882. Schedule VII	10(44)
VII · Sl. 42	Any body or authority or Board or Trust or Commission, not being a company, which has been established or constituted by or under a Central Act or State Act with one or more of the following purposes,— (a) dealing with and satisfying the need for housing accommodation; (b) planning, development or improvement of cities, towns and villages; (c) regulating, or regulating and developing, any activity for the benefit of the general public; or (d) regulating any matter, for the benefit of the general public, arising out of the object for which it has been created. Schedule VII	10(46A)
VII · Sl. 43	National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government. Schedule VII	10(46B)(i)
VII · Sl. 44	A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited. Schedule VII	10(46B)(ii)
VII · Sl. 45	Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under section 3(1) of the Small Industries Development Bank of India Act, 1989. Schedule VII	10(46B)(iii)
VII · Sl. 46	An infrastructure debt fund. Schedule VII	10(47)
VII · Sl. 47	An institution established for financing the infrastructure and development, set up under an Act of Parliament. Schedule VII	10(48D)
VII · Sl. 48	A developmental financing institution, licensed by the Reserve Bank of India under an Act of Parliament referred to against serial number 47. Schedule VII	10(48E)
VII · Sl. 49	New Development Bank Schedule VII	—
VIII · Sl. 1	Any income which is chargeable under the head "Income from house property" or "Income from other sources" or "Capital gains" or any income by way of voluntary contributions received from any person by a political party registered under section 29A of the Representation of the People Act, 1951 Schedule VIII	13A
VIII · Sl. 2	Any voluntary contributions received by an electoral trust Schedule VIII	13B
IX	(1) Where an assessee is carrying on business of growing and manufacturing tea or coffee or rubber in India, such assessee shall be allowed a deduction on the basis of deposits into the special account or deposit account and computed as per the provisions of the Schedule IX. (2) Any amount withdrawn or utilised or released from the aforesaid accounts at the time of closure or otherwise shall be charged to tax as per the provisions of the Schedule IX. (3) Where any asset acquired as per the special scheme or the deposit scheme, as referred to in the Schedule IX, is sold or otherwise transferred in any tax year, it shall be charged to tax in accordance with the provisions of the said Schedule. Schedule IX	33AB
X	(1) An assessee carrying on a business of prospecting, extracting, or producing petroleum or natural gas, or both, in India, and who has an agreement with the Central Government for this business, shall be allowed a deduction on the basis of deposit to special account or site restoration account and computed as per the provisions of the Schedule X. (2) Any amount withdrawn or transferred from the aforesaid accounts at the time of closure or otherwise shall be charged to tax in the year in which the amount is transferred or withdrawn as per the provisions of the Schedule X. (3) Where any asset acquired as per the special scheme, or the deposit scheme, as referred to in Schedule X, is sold or otherwise transferred in any tax year, it shall be charged to tax in accordance with the provisions of the said Schedule. Schedule X	33ABA
XI	Section 2(91) - "Recognised Provident Fund" means a provident fund which has been and continues to be recognized by the approving authority as per Part A of the Schedule XI and includes a provident fund established under a scheme framed under the Employees Provident Fund and Miscellaneous Provisions Act, 1952. Schedule XI	2(38)
XI	Section 2(9) - "Approved gratuity fund" means a gratuity fund, which is approved and continues to be approved by the approving authority as per Part B of Schedule XI; Schedule XI	2(5)
XI	Section 2(10) - "Approved superannuation fund" means a superannuation fund or any part of a superannuation fund, which is approved and continues to be approved by the approving authority as per Part B of Schedule XI; Schedule XI	2(6)
XI · Sl. PART-A	Recognised Provident funds Schedule XI	Part A of the Fourth Schedule
XI · Sl. PART-B	Approved Superannuation Funds And Gratuity Funds Schedule XI	Part B and C of the Fourth Schedule
XI · Sl. PART-C	Power to make rules for provident funds, superannuation funds and gratuity funds Schedule XI	Parts A, B and C of the Fourth Schedule
XII	(1) An assessee, being an Indian company or a person (other than a company) who is resident in India, who is engaged in any operations relating to prospecting for, or extraction or production of, any mineral, shall be allowed a deduction of an amount equal to one-tenth of the amount of expenditure referred to in sub-section (2), in each of the relevant tax years. (2) The expenditure referred to in sub-section (1) is the expenditure incurred by the assessee at any time during the year of commercial production and any one or more of the four tax years immediately preceding that year, wholly and exclusively on any operations relating to prospecting for any mineral or group of associated minerals specified in Part A or Part B, respectively, of the Schedule XII or on the development of a mine or other natural deposit of any such mineral or group of associated minerals. Schedule XII	35E
XII · Sl. PART-A	Minerals Schedule XII	Part A of the Seventh Schedule
XII · Sl. PART-B	Groups of Associated Minerals Schedule XII	Part B of the Seventh Schedule
XIII	(i) A deduction shall be allowed in respect of any expenditure on scientific research incurred (not being expenditure in the nature of cost of any land or building) by a company engaged in the business of— (A) bio-technology; or (B) manufacture or production of any article or thing, which is not specified in Schedule XIII. on in-house research and development facility as approved by the prescribed authority, subject to the conditions and manner, as may be prescribed Schedule XIII	35(2AB)
XIII	List of Articles or Things Schedule XIII	Eleventh Schedule
XIV	Irrespective of anything to the contrary contained in the provisions of this Act for computing income under the head "Income from house property", "Capital gains" or "Income from other sources", or in section 390(5) and (6), or in sections 26 to 54, the profits and gains of any business of insurance, including any such business carried on by a mutual insurance company or by a co-operative society, shall be computed as per the provisions of Schedule XIV. Schedule XIV	44
XIV	Insurance Business Schedule XIV	First Schedule
XV	B.—Deductions In Respect Of Certain Payments An individual or a Hindu undivided family, shall be allowed a deduction of the whole of the amount paid or deposited in the tax year, being the aggregate of the sums enumerated in Schedule XV, as does not exceed ₹ 150000, while computing the total income for that year, subject to the conditions specified in that Schedule. Schedule XV	80C, 80CCC, 80CCD
XVI	(1) The modes of investing or depositing the money under this Part, shall be such as specified in Schedule XVI. (2) The modes of investing or depositing money under this Part, other than the modes specified in Schedule XVI, shall be specified by the Central Government, by notification. Schedule XVI	11(5) & 13
XVI	Permitted Modes of Investment or Deposits Schedule XVI	—

Full section & schedule concordance for navigation. Confirm critical positions against the gazetted Act before you advise or deduct.

Common questions

When did the Income-tax Act, 2025 come into force?

It is framed as effective from 1 April 2026, replacing the Income-tax Act, 1961 for periods thereafter (subject to transitional / savings clauses).

What does this page map?

Sections and schedules of the 2025 Act against commonly corresponding 1961 Act provisions (and, for some schedules, Rules / prior carve-outs).

Which new section is the old Section 10 (exemptions)?

Many exemptions move toward Section 11 of the 2025 Act, with detail shifted into Schedules II–VII. Use search for “10” or “exemptions”.

Where did the TDS sections (192, the 194-series, 195, 206C) go?

They are consolidated mainly into Section 392 (salary/PF), Section 393 (other TDS) and Section 394 (TCS). See also the TDS & TCS rates reference.

Is this an official document?

No. It is a practical navigational reference prepared by PGRT & Associates for quick lookup. It is not a substitute for the gazetted Act.

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