Section 134 - Income from machinery, plant or furniture letting

Income from machinery, plant or furniture letting. Section 134 of the Income Tax Act 2025 sits in Chapter VII (Income from Other Sources). In force from 1 April 2026.

Key provisions

• *Assessees as specified** in the section. Refer to the full statutory text for the precise scope.
• **Section 133** - immediately preceding provision in the same chapter.
• **Section 135** - immediately following provision in the same chapter.
• The full chapter spans Sections 125 to 135.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/134`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/134` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/134

{
  "act_2025_ref": "134",
  "old_reference": "Section 134, Income Tax Act 1961",
  "title": "Section 134 - Income from machinery, plant or furniture letting",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}