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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 institutions from contributions.

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

    Conditions as to registration of trusts, etc.

  • 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

    Deductions from interest on securities.

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