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  • 1 | 31-Aug-2025 Income Tax Act, 1961

    Short title, extent and commencement

  • 2 | 31-Aug-2025 Income Tax Act, 1961

    Definitions

  • 3 | 31-Aug-2025 Income Tax Act, 1961

    "Previous year" defined

  • 4 | 31-Aug-2025 Income Tax Act, 1961

    Charge of income-tax

  • 5 | 31-Aug-2025 Income Tax Act, 1961

    Scope of total income

  • 6 | 31-Aug-2025 Income Tax Act, 1961

    Residence in India

  • 7 | 31-Aug-2025 Income Tax Act, 1961

    Income deemed to be received

  • 8 | 31-Aug-2025 Income Tax Act, 1961

    Dividend income

  • 9 | 31-Aug-2025 Income Tax Act, 1961

    Income deemed to accrue or arise in India

  • 10 | 31-Aug-2025 Income Tax Act, 1961

    Incomes not included in total income

  • 11 | 31-Aug-2025 Income Tax Act, 1961

    Income from property held for charitable or religious purposes

  • 12 | 31-Aug-2025 Income Tax Act, 1961

    Income of trusts or institution from voluntary contributions

  • 13 | 31-Aug-2025 Income Tax Act, 1961

    Section 11 not to apply in certain cases

  • 14 | 31-Aug-2025 Income Tax Act, 1961

    Heads of income

  • 15 | 31-Aug-2025 Income Tax Act, 1961

    Salaries

  • 16 | 31-Aug-2025 Income Tax Act, 1961

    Deductions from salaries

  • 17 | 31-Aug-2025 Income Tax Act, 1961

    "Salary", "Perquisite" and "Profits in lieu of salary" defined

  • 18 | 31-Aug-2025 Income Tax Act, 1961

    Interest on securities

  • 19 | 31-Aug-2025 Income Tax Act, 1961

    Deduction from interest on securities

  • 20 | 31-Aug-2025 Income Tax Act, 1961

    Deductions from interest on securities in the case of a Banking Company

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