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Income Tax and related laws
DT 1 Basic Concepts
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DT 2 Incomes which do not form part of Total Income
DT 3 Profits and Gains of Business or Profession
ITB c1 s 1 - 3 (Preliminary)
ITB c2 s 4 - 10 (Basis of Charge)
ITB c3 s 11 - 12 (Incomes which do not form part of total income)
ITB c4A s 13- 14 (Heads of Income)
ITB c4B s 15 - 19 (Salaries)
ITB c4C s 20- 25 (Income from House Property)
ITB c4D s 26 - 66 (Profits and gains from Business or Profession)
ITB c4E s 67 - 91 (Capital gains)
ITB c4F s 92-95 (Income from Other Sources)
ITB c5 s 96 - 100 (Income of other persons included in total income of assessee)
ITB c6 s 101 - 107 (Aggregation of Income)
ITB c7 s 108 - 121 (Set off or Carry Forward and Set off of Losses)
ITB c8 s 122 – 154 (Deductions to be Made in Computing Total Income)
ITB c9 s 155 – 160 (Rebates and Reliefs)
ITB c10 s 161 – 177 (Special Provisions Relating to Avoidance of Tax)
ITB c11 s 178 – 184 (General Anti-Avoidance Rule)
ITB c12 s 185 – 189 (Mode of Payment In Certain Cases etc)
ITB c13 s 190 – 235 (Determination of Tax In Special Cases)
ITB c14 s 236 – 261 (Tax Administration)
ITB c15 s 262 – 267 (Return of Income)
ITB c16 s 268 – 301 (Procedure for Assessment)
ITB c17 s 302 – 355 (Special Provisions Relating to Certain Persons)
ITB c18 s 356 – 389 (Appeals Revision and Alternate Dispute Resolutions)
ITB c19 s 390 – 430 (Collection and Recovery of Tax)
ITB c20 s 431 – 438 (Refunds)
ITB c21 s 439 – 472 (Penalties)
ITB c22 s 473 – 498 (Offences and Prosecution)
ITB c23 s 499 – 536 (Miscellaneous)
ITB Reference
Income Tax Act 2025 (Notified copy)
IT 1961 - 2025 Concordance
