Income Tax Sections

Income-tax Act, 1961 | No. | Title | Section - 001 | Short title, extent and commencement | | Section - 002 Part A | Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose" | | Section - 002 Part B | Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" | | Section - 002 Part C | Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" | | Section - 003 | Previous year defined | | Section - 004 | Charge of income-tax | | Section - 005 | Scope of total income | | Section - 005A | Apportionment of income between spouses governed by Portuguese Civil Code | | Section - 006 | Residence in India | | Section - 007 | Income deemed to be received | | Section - 008 | Dividend income | | Section - 009 | Income deemed to accrue or arise in India | | Section - 010 Part A | Incomes not included in total income [Clause (1) to Clause (10D)] | | Section - 010 Part B | Incomes not included in total income [Clause (11) to Clause (17)] | | Section - 010 Part C | Incomes not included in total income [Clause (17A) to Clause (23C)] | | Section - 010 Part D | Incomes not included in total income [Clause (23D) to Clause (44)] | | Section - 010A | Special provision in respect of newly established undertakings in free trade zone, etc. | | Section - 010AA | Special provisions in respect of newly established Units in Special Economic Zones. | | Section - 010B | Special provisions in respect of newly established hundred per cent export-oriented undertakings | | Section - 010BA | Special provisions in respect of export of certain articles or things. | | Section - 010BB | Meaning of computer programmes in certain cases. | | Section - 010C | Special provision in respect of certain industrial undertakings in North- Eastern Region. | | Section - 011 | Income from property held for charitable or