Income Tax Act 1961 - List of 298 Sections

Section Description
1 Short title, extent, and commencement
2 Definitions
3 "Previous year" defined
4 Charge of income-tax
5 Scope of total income
6 Residence in India
7 Income deemed to be received
8 Dividend income
9 Income deemed to accrue or arise in India
9A Certain activities not to constitute business connection in India
10 Incomes not included in total income (Exemptions)
10A Special provision for newly established undertakings in free trade zones, etc.
10AA Special provisions for units in Special Economic Zones (SEZ)
11 Income from property held for charitable or religious purposes
12 Income of trusts or institutions from contributions
12A Conditions for applicability of sections 11 and 12
12AA Procedure for registration of a trust or institution
13 Section 11 not to apply in certain cases
13A Exemption of income of political parties
13B Exemption of income of electoral trusts
14 Heads of income
14A Expenditure incurred in relation to exempt income
15 Salaries
16 Deductions from salaries
17 "Salary", "perquisite", and "profits in lieu of salary" defined
18 [Omitted]
19 [Omitted]
20 [Omitted]
21 [Omitted]
22 Income from house property
23 Annual value how determined
24 Deductions from income from house property
25 Amounts not deductible from income from house property
25A Special provision for arrears of rent and unrealized rent received subsequently
26 Property owned by co-owners
27 "Owner of house property" defined
28 Profits and gains of business or profession
29 Income from business or profession, how computed
30 Rent, rates, taxes, repairs, and insurance for buildings
31 Repairs and insurance of machinery, plant, and furniture
32 Depreciation
32A Investment allowance
32AB Investment deposit account
32AC Investment in new plant or machinery
32AD Investment in new plant or machinery in notified backward areas
33 Development rebate
33A Development allowance
33AB Tea, coffee, and rubber development account
33ABA Site restoration fund
34 Conditions for depreciation allowance and development rebate
34A Restriction on unabsorbed depreciation and investment allowance
35 Expenditure on scientific research
35A Expenditure on acquisition of patent rights or copyrights
35AB Expenditure for know-how
35ABA Expenditure for obtaining telecommunication license
35AC Expenditure on eligible projects or schemes
35AD Deduction in respect of specified business
35B Export markets development allowance
35C Agricultural extension project
36 Other deductions
37 General deductions
38 Building, etc., partly used for business, etc.
39 [Omitted]
40 Amounts not deductible
40A Expenses or payments not deductible in certain circumstances
41 Profits chargeable to tax
Special provision for deductions in case of business for prospecting, etc. for mineral
42 oil
Definitions of certain terms relevant to income from profits and gains of business or
43 profession
43A Foreign exchange fluctuations
43B Certain deductions only on actual payment
Special provision for computation of income in case of transfer of immovable
43C property
44 Insurance business
44A Trade, professional, or similar associations
44AA Maintenance of accounts by certain persons carrying on profession or business
44AB Audit of accounts of certain persons carrying on business or profession
Special provisions for computing profits and gains from the business of trading in
44AC certain goods
44AD Special provision for computing profits and gains of business on presumptive basis
Special provision for computing profits and gains of profession on presumptive
44ADA basis
Special provision for computing profits and gains of business of plying, hiring, or
44AE leasing goods carriages
44B Shipping business of non-residents
44BB Profits and gains in connection with the business of exploration, etc., of mineral oils
44BBA Profits and gains of the business of operating aircraft by non-residents
Profits and gains of foreign companies engaged in the business of civil construction,
44BBB etc., in certain turnkey power projects
45 Capital gains
46 Capital gains on distribution of assets by companies in liquidation
Capital gains on purchase by company of its own shares or other specified
46A securities
47 Transactions not regarded as transfer
47A Withdrawal of exemption in certain cases
48 Mode of computation of capital gains
49 Cost with reference to certain modes of acquisition
50 Special provision for computation of capital gains in case of depreciable assets
51 Advance money received
52 [Omitted]
53 [Omitted]
54 Exemption on capital gains from sale of residential house property
54B Exemption on capital gains from transfer of land used for agricultural purposes
54C [Omitted]
Exemption on capital gains from compulsory acquisition of land and buildings
54D forming part of an industrial undertaking
54E [Omitted]
54EA [Omitted]
54EB [Omitted]
54EC Exemption on capital gains invested in certain bonds
54ED [Omitted]
54EE Exemption on capital gains invested in units of specified funds
Exemption on capital gains from transfer of long-term capital assets other than a
54F residential house
Exemption on capital gains on transfer of assets in case of shifting of industrial
54G undertaking from urban area
Exemption on capital gains on transfer of assets in case of shifting of industrial
54GA undertaking from urban area to SEZ
Exemption on capital gains on transfer of residential property for investment in
54GB eligible start-ups
55 Meaning of "adjusted", "cost of improvement", and "cost of acquisition"
55A Reference to Valuation Officer
56 Income from other sources
57 Deductions from income from other sources
58 Amounts not deductible from income from other sources
59 Profits chargeable to tax
60 Transfer of income where there is no transfer of assets
61 Revocable transfer of assets
62 Transfer irrevocable for a specified period
63 "Transfer" and "revocable transfer" defined
64 Income of individual to include income of spouse, minor child, etc.
65 Liability of person in respect of income included in the income of another person
66 Total income
67 Income of partners of firm
 Method of computing a member’s share in income of an association of persons or
67A body of individuals
68 Unexplained cash credits
69 Unexplained investments
69A Unexplained money, etc.
69B Amount of investments, etc., not fully disclosed in books of account
69C Unexplained expenditure, etc.
69D Amount borrowed or repaid on hundi
Set off of loss from one source against income from another source under the same
70 head of income
71 Set off of loss from one head against income from another
Transitional provisions for set off of loss under the head "Income from house
71A property"
72 Carry forward and set off of business losses
Provisions relating to carry forward and set off of accumulated loss and unabsorbed
72A depreciation allowance in amalgamation or demerger
Provisions relating to carry forward and set off of accumulated loss and unabsorbed
72AA depreciation allowance in business reorganization of co-operative banks
Provisions relating to carry forward and set off of accumulated loss and unabsorbed
72AB depreciation allowance in case of business reorganization of banking company, etc.
73 Losses in speculation business
73A Carry forward and set off of losses by specified business
74 Losses under the head "Capital gains"
74A Losses from owning and maintaining race horses
75 Losses of firms
76 [Omitted]
77 [Omitted]
Carry forward and set off of losses in case of change in constitution of firm or on
78 succession
79 Carry forward and set off of losses in case of certain companies
80 Submission of return for losses
80A Deductions to be made in computing total income
80AA Computation of deduction under section 80M
Deductions to be made with reference to the income included in the gross total
80AB income
80AC Deductions not to be allowed unless return furnished
80B Definitions
 Deduction in respect of life insurance premia, deferred annuity, contributions to
80C provident fund, etc.
80CCC Deduction in respect of contribution to certain pension funds
80CCD Deduction in respect of contribution to pension scheme of Central Government
80CCE Limit on deductions under sections 80C, 80CCC and 80CCD
80CCF Deduction in respect of subscription to long-term infrastructure bonds
80CCG Deduction in respect of investment made under an equity savings scheme
80D Deduction in respect of health insurance premia
Deduction in respect of maintenance including medical treatment of a dependent
80DD who is a person with disability
80DDB Deduction in respect of medical treatment, etc.
80E Deduction in respect of interest on loan taken for higher education
80EE Deduction in respect of interest on loan taken for residential house property
80EEA Deduction in respect of interest on loan taken for certain house property
80EEB Deduction in respect of interest on loan taken for purchase of electric vehicle
80F [Omitted]
80G Deduction in respect of donations to certain funds, charitable institutions, etc.
80GG Deduction in respect of rent paid
80GGA Deduction in respect of donations for scientific research or rural development
80GGB Deduction in respect of contributions given by companies to political parties
80GGC Deduction in respect of contributions given by any person to political parties
80H Deduction in respect of profits from export business
Deduction in respect of profits and gains from newly established industrial
80HH undertakings or hotel business in backward areas
Deduction in respect of profits and gains from newly established small-scale
80HHA industrial undertakings in certain areas
80HHB Deduction in respect of profits and gains from projects outside India
80HHBA Deduction in respect of profits and gains from housing projects
Deduction in respect of profits and gains from industrial undertakings after a certain
80-I date, etc.
Deduction in respect of profits and gains from industrial undertakings or enterprises
80-IA engaged in infrastructure development, etc.
Deduction in respect of profits and gains by an undertaking or enterprise engaged in
80-IAB development of Special Economic Zone
Deduction in respect of profits and gains from certain industrial undertakings other
80-IB than infrastructure development undertakings
 Special provisions in respect of certain undertakings or enterprises in certain special
80-IC category States
Deduction in respect of profits and gains from business of hotels and convention
80-ID centers in specified area
80-IE Special provisions in respect of certain undertakings in North-Eastern States
Deduction in respect of profits and gains from newly established industrial
80J undertakings or ships or hotel business in certain cases
80JJ Deduction in respect of employment of new workmen
Deduction in respect of profits and gains from business of collecting and processing
80JJA of bio-degradable waste
80JJAA Deduction in respect of employment of new employees
Deduction in respect of dividends attributable to profits and gains from new industrial
80K undertakings or ships or hotel business in certain cases
80L Deduction in respect of interest on certain securities, dividends, etc.
Deduction in respect of certain incomes of Offshore Banking Units and International
80LA Financial Services Centre
80M Deduction in respect of certain inter-corporate dividends
80N Deduction in respect of dividends received from certain foreign companies
80-O Deduction in respect of royalties, etc., received from certain foreign enterprises
80P Deduction in respect of income of co-operative societies
80Q Deduction in respect of profits and gains from the publication of books
Deduction in respect of royalty income of authors of certain books other than
80QQA text-books
Deduction in respect of royalty income of authors of certain books other than
80QQB text-books
80R Deduction in respect of remuneration received for services rendered outside India
80RR Deduction in respect of professional income from foreign sources
80RRA Deduction in respect of remuneration received from foreign employers
80S Deduction in respect of certain incomes
80T Deduction in respect of certain incomes
80TT Deduction in respect of interest on deposits in savings account
80TTA Deduction in respect of interest on deposits in savings account
80TTB Deduction in respect of interest on deposits in case of senior citizens
80U Deduction in case of a person with disability
101 [Omitted]
102 [Omitted]
103 [Omitted]
104 [Omitted]
105 [Omitted]
106 [Omitted]
107 [Omitted]
108 [Omitted]
109 [Omitted]
110 [Omitted]
111 Tax on accumulated balance of recognized provident fund
111A Tax on short-term capital gains in certain cases
112 Tax on long-term capital gains
112A Tax on long-term capital gains in certain cases
113 Tax in the case of block assessment of search cases
114 [Omitted]
115 [Omitted]
Tax on dividends, royalty and technical service fees in the case of foreign
115A companies
Tax on income from units purchased in foreign currency or capital gains arising from
115AB their transfer
Tax on income from bonds or Global Depository Receipts purchased in foreign
115AC currency or capital gains arising from their transfer
Tax on income from Global Depository Receipts purchased in foreign currency or
115ACA capital gains arising from their transfer
Tax on income of Foreign Institutional Investors from securities or capital gains
115AD arising from their transfer
115B Tax on profits and gains of life insurance business
115BA Tax on income of certain domestic companies
115BAA Tax on income of certain domestic companies
115BAB Tax on income of new manufacturing domestic companies
115BB Tax on winnings from lotteries, crossword puzzles, etc.
115BBA Tax on sportsmen, etc.
115BBB Tax on income from units of open-ended equity oriented funds
115BBC Anonymous donations received by certain entities
115BD Tax on income distributed by securitisation trusts
115BE Tax on income referred to in sections 68, 69, 69A, 69B, 69C or 69D
115BF Tax on non-resident Indians
115C Definitions (relating to non-resident Indians)
115D Special provisions for computation of total income of non-resident Indians
115E Tax on investment income and long-term capital gains of non-resident Indians
Capital gains on transfer of foreign exchange assets not to be charged in certain
115F cases
115G Return of income not to be filed in certain cases
Benefit under Chapter to be available in certain cases even after the assessee
115H becomes resident
115I Chapter not to apply if the assessee so chooses
115J Special provisions relating to certain companies
115JA Deemed income relating to certain companies
115JB Special provisions relating to payment of tax by certain companies (MAT)
Special provisions for payment of tax by certain persons other than a company
115JC (AMT)
115JD Tax credit for alternate minimum tax
115JE Application of other provisions of this Act
115JF Interpretation in Chapter XII-BA
115JG Conversion of an Indian branch of a foreign bank into a subsidiary company
116 Income-tax authorities
117 Appointment of income-tax authorities
118 Control of income-tax authorities
119 Instructions to subordinate authorities
120 Jurisdiction of income-tax authorities
121 Income-tax authorities to follow orders of higher authorities
122 Powers of income-tax authorities
123 [Omitted]
124 Jurisdiction of Assessing Officers
125 [Omitted]
126 [Omitted]
127 Power to transfer cases
128 [Omitted]
129 Change of incumbent of an office
130 [Omitted]
131 Power regarding discovery, production of evidence, etc.
132 Search and seizure
132A Powers to requisition books of account, etc.
132B Application of seized or requisitioned assets
133 Power to call for information
133A Power of survey
133B Power to collect certain information
134 Power to inspect registers of companies
Power of Principal Chief Commissioner or Chief Commissioner, etc. to make
135 enquiries
136 Proceedings before income-tax authorities to be judicial proceedings
137 [Omitted]
138 Disclosure of information respecting assessees
139 Return of income
139A Permanent account number (PAN)
139AA Quoting of Aadhaar number
139B Scheme for submission of returns through Tax Return Preparers
139C Power of Board to dispense with furnishing documents, etc. with return
139D Filing of return in electronic form
140 Return by whom to be verified
140A Self-assessment
141 [Omitted]
142 Inquiry before assessment
142A Estimate by Valuation Officer in certain cases
143 Assessment
144 Best judgment assessment
144A Power of Joint Commissioner to issue directions in certain cases
144B Faceless assessment
145 Method of accounting
145A Method of accounting in certain cases
145B Taxability of certain income
146 [Omitted]
147 Income escaping assessment
148 Issue of notice where income has escaped assessment
148A Conducting inquiry, providing opportunity before issue of notice under section 148
149 Time limit for notice
150 Provision for cases where assessment is in pursuance of an order on appeal, etc.
151 Sanction for issue of notice
152 Provisions applicable to assessments reopened under section 147
153 Time limit for completion of assessment, reassessment, and recomputation
153A Assessment in case of search or requisition
153B Time limit for completion of assessment under section 153A
153C Assessment of income of any other person
153D Prior approval necessary for assessment in certain cases
154 Rectification of mistake
155 Other amendments
156 Notice of demand
157 Intimation of loss
158 [Omitted]
159 Legal representatives
160 Representative assessee
161 Liability of representative assessee
162 Right of representative assessee to recover tax paid
163 Who may be regarded as agent
164 Charge of tax where shares of beneficiaries unknown
164A Tax on income received by trustees
165 Case where part of trust income is chargeable
166 Direct assessment or recovery not barred
167 Business connection of a non-resident
167A Charge of tax in case of association of persons or body of individuals
Charge of tax where shares of members in association of persons or body of
167B individuals unknown, etc.
168 Executors
169 Right of executor to recover tax paid
170 Succession to business otherwise than on death
171 Assessment after partition of a Hindu undivided family
172 Shipping business of non-residents
173 Recovery of tax in respect of non-resident from his assets
174 Assessment of persons leaving India
175 Assessment of persons likely to transfer property to avoid tax
176 Discontinued business
177 Association dissolved or business discontinued
178 Company in liquidation
179 Liability of directors of private company in liquidation
180 [Omitted]
181 [Omitted]
182 [Omitted]
183 [Omitted]
184 Assessment as a firm
185 Assessment when section 184 not complied with
186 Change in constitution of a firm
187 Succession of one firm by another firm
188 [Omitted]
188A Joint and several liability of partners for tax payable by firm
189 Firm dissolved or business discontinued
190 Deduction at source and advance payment
191 Direct payment
192 Salary-TDS on salary
193 Interest on securities-TDS
194 Dividend-TDS
194A Interest other than interest on securities-TDS
194B Winnings from lottery or crossword puzzle-TDS
194BB Winnings from horse race-TDS
194C Payments to contractors-TDS
194D Insurance commission-TDS
194DA Payment in respect of life insurance policy-TDS
194E Payments to non-resident sportsmen or sports associations-TDS
194EE Payments in respect of deposits under National Savings Scheme-TDS
194F Payments on account of repurchase of units by Mutual Fund or UTI-TDS
194G Commission, etc., on sale of lottery tickets-TDS
194H Commission or brokerage-TDS
194I Rent-TDS
194IA Payment on transfer of certain immovable property other than agricultural land-TDS
194IB Payment of rent by certain individuals or Hindu undivided family-TDS
194IC Payment under specified agreement-TDS
194J Fees for professional or technical services-TDS
194K Income in respect of units-TDS
194LA Payment of compensation on acquisition of certain immovable property-TDS
194LB Income by way of interest from infrastructure debt fund-TDS
194LBA Certain income from units of a business trust-TDS
194LBB Income in respect of units of investment fund-TDS
194LBC Income in respect of investment in securitization trust-TDS
194M Payment of certain sums by certain individuals or Hindu undivided family-TDS
194N Payment of certain amounts in cash-TDS
194O Payment of certain sums by e-commerce operator to e-commerce participant-TDS
194P Deduction of tax in case of specified senior citizen-TDS
194Q Payment for purchase of goods-TDS
194R Deduction of tax on benefit or perquisite in respect of business or profession-TDS
194S Payment on transfer of virtual digital asset-TDS
195 Other sums-TDS on payments to non-residents
195A Income payable "net of tax"
196 Interest or dividends paid to Government, Reserve Bank, etc.-TDS
196A Income in respect of units of non-residents-TDS
196B Income from units to an offshore fund-TDS
196C Income from foreign currency bonds or shares of Indian company-TDS
196D Income of Foreign Institutional Investors from securities-TDS
197 Certificate for deduction at lower rate
197A No deduction to be made in certain cases
198 Tax deducted is income received
199 Credit for tax deducted
200 Duty of person deducting tax
201 Consequences of failure to deduct or pay tax
202 Deduction only one mode of recovery
203 Certificate for tax deducted
203A Tax deduction and collection account number
204 Meaning of "person responsible for paying"
205 Bar against direct demand on assessee
206 Persons deducting tax to furnish prescribed returns
206A Furnishing of statement by eligible investment fund
206AA Requirement to furnish PAN
Special provision for deduction of tax at higher rate for non-filers of income-tax
206AB return
206B [Omitted]
 Profits and gains from the business of trading in alcoholic liquor, forest produce,
206C scrap, etc. (TCS)
206CA Tax collection account number
206CB Processing of statements of tax collected at source
206CC Requirement to furnish PAN for TCS
206CCA Special provision for collection of tax at higher rate for non-filers of income-tax return
207 Liability for payment of advance tax
208 Conditions of liability to pay advance tax
209 Computation of advance tax
Payment of advance tax by the assessee of his own accord or in pursuance of order
210 of Assessing Officer
211 Due dates for payment of advance tax
212 Instalments of advance tax and due dates
213 [Omitted]
214 [Omitted]
215 [Omitted]
216 Interest payable by assessee in certain cases
217 [Omitted]
218 When assessee deemed to be in default
219 Credit for advance tax
220 When tax payable and when assessee deemed in default
221 Penalty payable when tax in default
222 Certificate to Tax Recovery Officer
223 Tax Recovery Officer by whom recovery is to be effected
224 Validity of certificate and amendment thereof
Stay of proceedings in pursuance of certificate and amendment or cancellation
225 thereof
226 Other modes of recovery
227 Recovery through State Government
228 Recovery of penalties, etc.
228A Recovery of tax in pursuance of agreements with foreign countries
229 Recovery of tax in case of a company in liquidation
230 Tax clearance certificate for persons leaving India
231 [Omitted]
232 [Omitted]
233 [Omitted]
234 [Omitted]
234A Interest for defaults in furnishing return of income
234B Interest for defaults in payment of advance tax
234C Interest for deferment of advance tax
234D Interest on excess refund
234E Fee for default in furnishing statements
234F Fee for default in furnishing return of income
234G Fee for default relating to statement or certificate
234H Fee for default in intimation of Aadhaar number
235 [Omitted]
236 [Omitted]
237 Refunds
238 Person entitled to claim refund
239 Form of claim for refund and limitation
240 Refund on appeal, etc.
241 Power to withhold refund in certain cases
241A Withholding of refund in certain cases
242 Correctness of assessment not to be questioned
243 [Omitted]
244 [Omitted]
244A Interest on refunds
244B Interest on refund where no claim is needed
245 Set off of refunds against tax remaining payable
245A Definitions (Settlement Commission)
245B Settlement Commission
245BA Jurisdiction and powers of Settlement Commission
Vice-Chairman to act as Chairman or to discharge his functions in certain
245BB circumstances
245BC Power of Chairman to transfer cases from one Bench to another
245BD Decision to be by majority
245C Application for settlement of cases
245D Procedure on receipt of an application under section 245C
245E Power of Settlement Commission to reopen completed proceedings
245F Powers and procedures of Settlement Commission
245G Power to grant immunity from prosecution and penalty
245H Power to grant immunity from penalty
245HA Abatement of proceedings before Settlement Commission
245HB Power of Settlement Commission to send a case back to the Assessing Officer
245I Order of settlement to be conclusive
245J Inspection, etc., of reports
245K Bar on subsequent application for settlement
245L Proceedings before Settlement Commission to be judicial proceedings
245M Power to withdraw application for settlement
245N Definitions (Advance Rulings)
245O Authority for Advance Rulings
245P Vacancies, etc., not to invalidate proceedings
245Q Application for advance ruling
245R Procedure on receipt of application
245S Applicability of advance ruling
245T Advance ruling to be void in certain circumstances
245U Powers of Authority
245V Procedure before Authority
246 Appealable orders
246A Appealable orders before Commissioner (Appeals)
247 [Omitted]
248 Appeal by person denying liability to deduct tax
249 Form of appeal and limitation
250 Procedure in appeal
251 Powers of the Commissioner (Appeals)
252 Appellate Tribunal
253 Appeals to Appellate Tribunal
254 Orders of Appellate Tribunal
255 Procedure of Appellate Tribunal
256 [Omitted]
257 [Omitted]
258 [Omitted]
259 [Omitted]
260 [Omitted]
260A Appeal to High Court
260B Procedure in appeal to High Court
261 Appeal to Supreme Court
262 Hearing before Supreme Court
263 Revision of orders prejudicial to revenue
264 Revision of other orders
265 Tax to be paid notwithstanding reference, etc.
266 Execution for costs awarded by Supreme Court
267 Amendment of assessment on appeal
268 Appellate Tribunal, etc., not to make certain orders
269 Definitions (for Chapter XXA)
269A Acquisition of immovable properties in certain cases of transfer
269B Competent authority
269C Immovable property to which Chapter applies
269D Statement of case by competent authority
269E Hearing before competent authority
269F Order by competent authority
269G Appeals
269H Powers of competent authority
269I Powers of Appellate Tribunal
269J Bar of jurisdiction of civil courts
269K Powers of Board to make rules
269L Power to call for information
269M Certain provisions not to apply to transfers to Government, etc.
269N Application of other laws not barred
269O Chapter not to apply after 30th September, 1986
270 Cognizance of offences
Failure to furnish returns, comply with notices, concealment of income, etc.
271 (Penalties)
271A Failure to keep, maintain, or retain books of account, documents, etc.
271AA Penalty for failure to keep and maintain information and document, etc.
271AAA Penalty where search has been initiated
271AAB Penalty where search has been initiated on or after 1st July, 2012
271AAC Penalty in respect of certain income
271AAD Penalty for false entry, etc., in books of account
271B Penalty for failure to get accounts audited
271BA Penalty for failure to furnish report under section 92E
271BB Penalty for failure to subscribe to eligible issue of capital
271C Penalty for failure to deduct tax at source
271CA Penalty for failure to collect tax at source
271D Penalty for failure to comply with the provisions of section 269SS
271DA Penalty for failure to comply with provisions of section 269ST
271E Penalty for failure to comply with the provisions of section 269T
271F Penalty for failure to furnish return of income
271FA Penalty for failure to furnish statement of financial transaction
Penalty for failure to furnish statement or information or document by an eligible
271FAB investment fund
271FB Penalty for failure to furnish return of fringe benefits
271G Penalty for failure to furnish information or document under section 92D
271GA Penalty for failure to furnish information or document under section 285A
Penalty for failure to furnish report or for furnishing inaccurate report under section
271GB 286
271H Penalty for failure to furnish statements, etc.
271-I Penalty for failure to furnish information or document under section 195
Penalty for failure to answer questions, sign statements, furnish information, returns
272 or statements, allow inspections, etc.
272A Penalty for failure to answer questions, sign statements, furnish returns, etc.
272AA Penalty for failure to comply with provisions of section 133B
272B Penalty for failure to comply with provisions of section 139A
272BB Penalty for failure to comply with provisions of section 203A
272BBB Penalty for failure to comply with provisions of section 206CA
273 False estimate of, or failure to pay, advance tax
273A Power to reduce or waive penalty, etc.
273AA Power of Principal Commissioner or Commissioner to grant immunity from penalty
273B Penalty not to be imposed in certain cases
274 Procedure for imposing penalty
275 Bar of limitation for imposing penalties
275A Contravention of order made under section 132(1) (ii)
275B Failure to comply with provisions of section 132(1) (iib)
276 Removal, concealment, transfer or delivery of property to thwart tax recovery
276A Failure to comply with provisions of section 178(1) and (3)
276AB Failure to comply with provisions of sections 269UC, 269UE and 269UL
276B Failure to pay tax to the credit of Central Government under Chapter XVII-B
276BB Failure to pay the tax collected at source
276C Wilful attempt to evade tax, etc.
276CC Failure to furnish returns of income
276D Failure to produce accounts and documents
277 False statement in verification, etc.
277A Falsification of books of account or document
278 Abetment of false return, etc.
278A Punishment for second and subsequent offences
278AA Punishment not to be imposed in certain cases
278AB Power to grant immunity
278B Offences by companies
278C Offences by Hindu undivided families
278D Presumption as to assets, books of account, etc.
Prosecution to be at instance of Principal Chief Commissioner or Chief
279 Commissioner, etc.
279A Certain offences to be non-cognizable
279B Proof of entries in records or documents
280 Disclosure of particulars by public servants
280A Special Courts
280B Offences triable by Special Courts
280C Trial of offences under this Chapter
281 Certain transfers to be void
281A Disclosure of particulars of immovable property
281B Provisional attachment to protect revenue in certain cases
282 Service of notice generally
282A Authentication of notices and other documents
283 Service of notice when family is disrupted, etc.
284 Service of notice in the case of discontinued business
285 Submission of statement by a non-resident having liaison office in India
285A Furnishing of information or documents by an Indian concern in certain cases
285B Submission of statement by producers of cinematograph films
285BA Obligation to furnish statement of financial transaction or reportable account
286 Furnishing of report in respect of international group
287 Publication of information respecting assessees in certain cases
288 Appearance by authorized representative
288A Rounding off income
288B Rounding off tax, etc.
289 [Omitted]
290 [Omitted]
291 [Omitted]
292 Cognizance of offences
Section 360 of the Code of Criminal Procedure, 1973, and the Probation of
292A Offenders Act, 1958, not to apply
292B Return of income, etc., not to be invalid on certain grounds
292BB Notice deemed to be valid in certain circumstances
293 Bar of suits in civil courts
293A Power to call for information from firms and their partners
293B Power to call for information from trusts, etc.
294 Power to make exemption, reduction in rate, etc., in respect of income-tax
295 Power to make rules
296 Power to remove difficulties
297 Repeals and savings
Power to make exemption, reduction in rate, etc., in respect of income-tax in certain
298 cases