Income Tax Act 2025 - Section Index

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All 536 sections of the Income Tax Act 2025 grouped by chapter - from salary and house property to capital gains, deductions, and filing provisions.

Charge & Basis of Tax

Sections 4-9 - who is taxed, on what, and where

Section 4

Charge of Income Tax

Section 5

Scope of Total Income

Section 6

Residence in India

Section 9

Income Deemed to Accrue or Arise in India

Salary Income

Sections 15-17 - taxability and deductions from salary

Section 15

Salaries - chargeability

Section 16

Standard Deduction from Salaries

Section 17

Perquisites and Profit in lieu of Salary

House Property

Sections 22-24 - income and deductions from house property

Section 22

Income from House Property - chargeability

Section 23

Annual Value of House Property

Section 24

Deductions from Income from House Property

Section 24(b) → §71

Deduction for Home Loan Interest - ₹2L cap

Business & Profession

Sections 28-44AE - income, expenses, depreciation, presumptive

Section 28

Income Chargeable as Business/Profession

Section 29

Computation of Business Income

Section 30

Deduction for Rent of Premises

Section 32 → §85

Depreciation Allowance

Section 35

Scientific Research Expenditure

Section 36

Other Deductions - bad debts, insurance etc.

Section 37 → §91

General Business Expenditure

Section 40A

Payments to Related Parties / Cash Disallowance

Section 43

Actual Cost and Written Down Value

Section 44AD → §193

Presumptive Taxation - Businesses (₹3Cr limit)

Section 44ADA → §194

Presumptive Taxation - Professionals (₹75L)

Section 44AE → §195

Presumptive Taxation - Transport Operators

Capital Gains

Sections 45-112A - computation, exemptions, special rates

Section 45 → §108

Capital Gains - chargeability

Section 47

Transactions Not Regarded as Transfer

Section 48 → §111

Mode of Computation - indexed cost

Section 49

Cost in Certain Cases

Section 50C → §113

Full Value of Consideration - stamp duty value

Section 54 → §114

LTCG Exemption on Sale of Residential House

Section 54EC → §116

LTCG Exemption via NHAI/REC Bonds (₹50L cap)

Section 54F → §115

LTCG Exemption - Other Assets into Residence

Section 111A → §197

STCG on Listed Equity at 20%

Section 112

LTCG on Non-Equity Assets at 20%

Section 112A → §198

LTCG on Listed Equity at 12.5% (above ₹1.25L)

Other Sources of Income

Sections 56-57 - interest, gifts, winnings

Section 56

Income from Other Sources - scope

Section 57

Deductions from Other Sources

Deductions (Chapter XXI)

Sections 80C-80U - investment, insurance, NPS, donations

Section 80A

Deductions to be made in computing total income

Section 80C → §123

PPF, ELSS, LIC, NSC, Home Loan Principal - ₹1.5L

Section 80CCD

NPS Employer + Employee Contribution

Section 80CCD(1B)

Additional NPS Self-Contribution - ₹50,000

Section 80D → §322

Health Insurance Premium

Section 80DDB

Medical Treatment of Specified Diseases

Section 80E

Education Loan Interest

Section 80G → §330

Donations - 100% / 50%

Section 80GG

Rent Deduction (when no HRA received)

Section 80P

Deductions for Co-operative Societies

Section 80TTA → §335

Savings Account Interest - ₹10,000

Section 80TTB → §336

Senior Citizens Interest Deduction - ₹50,000

Section 80U

Disability Deduction - ₹75,000 / ₹1.25L

Tax Rebate & Special Regime

Sections 87A & 115BAC - rebate and new tax regime

Section 87A → §157

Tax Rebate - nil tax up to ₹12L (new regime)

Section 115BAC → §202

New Tax Regime - default from FY 2026-27

Exemptions

Section 10 equivalents - LIC maturity, agricultural income, etc.

Section 10

Incomes Not Included in Total Income

Section 10(10D)

LIC/Insurance Maturity Proceeds Exemption

Section 10(26)

Exemption for Scheduled Tribe Members (NE India)

TDS, Filing & Interest

Sections 139, 234A-234C - return filing and interest provisions

Section 139 → §263

Filing of Income Tax Return - deadlines

Section 234A → §273

Interest for Late Filing of ITR

Section 234B → §274

Interest for Non-Payment of Advance Tax

Section 234C → §275

Interest for Deferment of Advance Tax Instalments

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