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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 institutions from contributions.
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12A | 31-Aug-2025
Income Tax Act, 1961
Conditions as to registration of trusts, etc.
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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
Deductions from interest on securities.