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Section 1 - 40 of Income-Tax Act, 1961

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HomeBrud.gifIndian LawBrud.gifActsBrud.gifIncome-Tax Act, 1961Brud.gifSection 1 - 40 of Income-Tax Act, 1961

This Section is in regard to the Income-Tax Act, 1961. Please click on a link below to access the respective section.

  • Section 1: Short title, extent and commencement
  • Section 2: Definitions
  • Section 3: "Previous year" defined
  • 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 10: Incomes not included in total income
  • Section 10A: Special provision in respect of newly established undertakings in free trade zone, etc
  • Section 10AA: Special provisions in respect of newly established Units in Special Economic Zones
  • Section 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings
  • Section 10BA: Special provisions in respect of export of certain articles or things
  • Section 10BB: Meaning of computer programmes in certain cases
  • Section 10C: Special provision in respect of certain industrial undertakings in North-Eastern Region
  • Section 11: 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 12AA: Procedure for registration
  • Section 13: Section 11 not to apply in certain cases
  • Section 13A: Special provision relating to incomes of political parties
  • Section 13B: Special provisions relating to voluntary contributions received by electoral trust
  • Section 14: Heads of income
  • Section 14A: Expenditure incurred in relation to income not includible in total income
  • Section 15: Salaries
  • Section 16: Deductions from salaries
  • Section 17: "Salary", "perquisite" and "profits in lieu of salary" defined
  • Section 18: [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
  • Section 19: [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
  • Section 20: [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]
  • Section 21: [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 cases where unrealised rent allowed as deduction is realised subsequently
  • Section 25AA: Unrealised rent received subsequently to be charged to income-tax
  • Section 25B: Special provision for arrears of rent received
  • 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 28I:
  • 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 33: Development rebate
  • Section 33A: Development allowance
  • Section 33AB: Tea development account, coffee development account and rubber development account
  • Section 33ABA: Site Restoration Fund
  • Section 33AC: Reserves for shipping business
  • Section 33B: Rehabilitation allowance
  • Section 34: Conditions for depreciation allowance and development rebate
  • Section 34A: Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
  • Section 35: Expenditure on scientific research
  • Section 35A: Expenditure on acquisition of patent rights or copyrights
  • Section 35AB: Expenditure on know-how
  • Section 35ABB: Expenditure for obtaining licence to operate telecommunication services
  • Section 35AC: Expenditure on eligible projects or schemes
  • Section 35AD: Deduction in respect of expenditure on specified business
  • Section 35B: [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
  • Section 35C: [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
  • 35CC - [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
  • 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes
  • 35CCB - Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources
  • Section 35D: Amortisation of certain preliminary expenses
  • Section 35DD: Amortisation of expenditure in case of amalgamation or demerger
  • Section 35DDA: Amortisation of expenditure incurred under voluntary retirement scheme
  • Section 35E: Deduction for expenditure on prospecting, etc., for certain minerals
  • Section 36: Other deductions
  • Section 37: General
  • Section 38: Building, etc., partly used for business, etc., or not exclusively so used
  • Section 39: [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
  • Section 40: Amounts not deductible
  • Section 40A: Expenses or payments not deductible in certain circumstances

Sections of the Indian Income Tax Act, 1961