Income Tax Act

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827 items in 17 pages

Short title, extent and commencement

Definitions

Previous year defined

Charge of income-tax

Scope of total income

Apportionment of income between spouses governed by Portuguese Civil Code

Residence in India

Income deemed to be received

Dividend income

Income deemed to accrue or arise in India

Incomes not included in total income

10A

Special provision in respect of newly established undertakings in free trade zone, etc

10AA

Special provisions in respect of newly established Units in Special Economic Zones

10B

Special provisions in respect of newly established hundred per cent export-oriented undertakings

10BA

Special provisions in respect of export of certain articles or things

10BB

Meaning of computer programmes in certain cases

10C

Special provision in respect of certain industrial undertakings in North-Eastern Region

Income from property held for charitable or religious purposes

Income of trusts or institutions from contributions

12A

Conditions for applicability of sections 11 and 12

12AA

Procedure for registration

Section 11 not to apply in certain cases

13A

Special provision relating to incomes of political parties

13B

Special provisions relating to voluntary contributions received by electoral trust

Heads of income

14A

Expenditure incurred in relation to income not includible in total income

Salaries

Deductions from salaries

“Salary”, “perquisite” and “profits in lieu of salary” defined

[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]

Income from house property

Annual value how determined

Deductions from income from house property

Amounts not deductible from income from house property

25A

Special provision for cases where unrealised rent allowed as deduction is realised subsequently

25AA

Unrealised rent received subsequently to be charged to income-tax

25B

Special provision for arrears of rent received

Property owned by co-owners

“Owner of house property”, “annual charge”, etc., defined

Profits and gains of business or profession

Income from profits and gains of business or profession, how computed

Rent, rates, taxes, repairs and insurance for buildings

Repairs and insurance of machinery, plant and furniture

Depreciation

32A

Investment allowance

32AB

Investment deposit account

32AC

Investment in new plant or machinery

Development rebate

33A

Development allowance

33AB

Tea development account ,coffee development account and rubber development account