Income Tax Sections List PDF Download



Income Tax Sections List






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Income Tax Sections List PDF Download

If you are looking for Income Tax Sections List all 23 Chapters PDF, then you are in the right place. At the end of this post, we have added a button to directly download the PDF of the Income Tax Laws and Rules List for free.

Income Tax Sections List

The Income Tax Act was enacted in 1961. It contains a total of 23 chapters and 298 sections according to the official website of the Income Tax Department of India. These different sections deal with various aspects of taxation in India.

Chapter-I (Sections 1-3): Preliminary

Section – 1: Short title, extent, and commencement
Section – 2: Definitions
Section – 3: “Previous year” defined

Chapter II (Sections 4-9A): Basis of charge

Section – 4: Charge of income-tax
Section – 5: Scope of total income
Section – 5A: Apportionment of income between spouses governed by Portuguese Civil Code
Section – 6: Residence in India
Section – 7: Income deemed to be received
Section – 8: Dividend income
Section – 9: Income deemed to accrue or arise in India
Section – 9A: Certain activities not to constitute business connection in India

Chapter III (Sections 10-13B): Incomes that do not form part of total income

Section – 10: Incomes not included in total income
Section – 10A: Special provision in respect of newly established undertakings in free trade zone, etc.
Section – 10AA: Special provisions in respect of newly established Units in Special Economic Zones
Section – 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section – 10BA: Special provisions in respect of the export of certain articles or things
Section – 10BB: Meaning of computer programs in certain cases
Section – 10C: Special provision in respect of certain industrial undertakings in North- Eastern Region
Section – 11: Income from property held for charitable or religious purposes.
Section – 12: Income of trusts or institutions from contributions
Section – 12A: Conditions for applicability of sections 11 and 12
Section – 12AB: Procedure for fresh registration
Section – 12AA: Procedure for registration
Section – 13: Section 11 not to apply in certain cases
Section – 13A: Special provision relating to incomes of political parties
Section – 13B: Special provisions relating to voluntary contributions received by electoral trust

Chapter IV (Sections 14-59): Computation of total income section – 14: Heads of income
Section – 14A: Expenditure incurred in relation to income not includible in total income
Section – 15: Salaries
Section – 16: Deductions from salaries
Section – 17: “Salary”, “perquisite” and “profits in lieu of salary” defined
Section – 18: [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
Section – 22: Income from house property
Section – 23: Annual value how determined
Section – 24: Deductions from income from house property
Section – 25: Amounts not deductible from income from house property
Section – 25A: Special provision for arrears of rent and unrealized rent received subsequently
Section – 26: Property owned by co-owners
Section – 27: “Owner of house property”, “annual charge”, etc., defined
Section – 28: Profits and gains of business or profession
Section – 29: Income from profits and gains of business or profession, how computed
Section – 30: Rent, rates, taxes, repairs, and insurance for buildings
Section – 31: Repairs and insurance of machinery, plant, and furniture
Section – 32: Depreciation
Section – 32A: Investment Allowance
Section – 32AB: Investment deposit account
Section – 32AC: Investment in new plant or machinery
Section – 32AD: Investment in new plant or machinery in notified backward areas in certain States
Section – 33: Development rebate
Section – 33A: Development allowance
Section – 33AB: Tea development account 57, coffee development account, and rubber development account
Section – 33ABA: Site Restoration Fund
Section – 33AC: Reserves for the shipping business
Section – 33B: Rehabilitation allowance
Section – 34: Conditions for depreciation allowance and development rebate

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