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1 | 31-Aug-2025
Income Tax Act, 1961
Short title, extent and commencement
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2 | 31-Aug-2025
Income Tax Act, 1961
Definitions
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3 | 31-Aug-2025
Income Tax Act, 1961
"Previous year" defined
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4 | 31-Aug-2025
Income Tax Act, 1961
Charge of income-tax
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5 | 31-Aug-2025
Income Tax Act, 1961
Scope of total income
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6 | 31-Aug-2025
Income Tax Act, 1961
Residence in India
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7 | 31-Aug-2025
Income Tax Act, 1961
Income deemed to be received
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8 | 31-Aug-2025
Income Tax Act, 1961
Dividend income
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9 | 31-Aug-2025
Income Tax Act, 1961
Income deemed to accrue or arise in India
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10 | 31-Aug-2025
Income Tax Act, 1961
Incomes not included in total income
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11 | 31-Aug-2025
Income Tax Act, 1961
Income from property held for charitable or religious purposes
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12 | 31-Aug-2025
Income Tax Act, 1961
Income of trusts or institution from voluntary contributions
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13 | 31-Aug-2025
Income Tax Act, 1961
Section 11 not to apply in certain cases
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14 | 31-Aug-2025
Income Tax Act, 1961
Heads of income
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15 | 31-Aug-2025
Income Tax Act, 1961
Salaries
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16 | 31-Aug-2025
Income Tax Act, 1961
Deductions from salaries
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17 | 31-Aug-2025
Income Tax Act, 1961
"Salary", "Perquisite" and "Profits in lieu of salary" defined
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18 | 31-Aug-2025
Income Tax Act, 1961
Interest on securities
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19 | 31-Aug-2025
Income Tax Act, 1961
Deduction from interest on securities
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20 | 31-Aug-2025
Income Tax Act, 1961
Deductions from interest on securities in the case of a Banking Company