Income Tax Act Section Mapper - 1961 → 2025
The Income Tax Act 2025 (effective April 1, 2026) renumbered all 536 sections from the original 819. Search any familiar section from the 1961 Act - 80C, 44AD, 87A, 139 - and find its new section number in the 2025 Act instantly.
Showing 515 of 515 sections
| IT Act 1961 | Subject | IT Act 2025 | Chapter | Category | Details |
|---|---|---|---|---|---|
| §1 | Short title, extent and commencement | §1 | I PRELIMINARY | Other | View → |
| §10 | Incomes not included in total income | §20 | III EXEMPTIONS | Exemption | View → |
| §100 | Section 100 - Bad debts and provision for bad debts | §100 | IT ACT 2025 | Business | View → |
| §101 | Section 101 - Business reorganisation deductions | §101 | IT ACT 2025 | Business | View → |
| §10(10) | Gratuity exemption | §23 | III EXEMPTIONS | Exemption | View → |
| §10(10D) | Exemption on life insurance maturity proceeds - Section 25 | §25 | III EXEMPTIONS | Exemption | View → |
| §10(13A) | HRA Exemption - House Rent Allowance | §26 | III EXEMPTIONS | Exemption | View → |
| §10(14) | Special allowances exempt from tax | §27 | III EXEMPTIONS | Exemption | View → |
| §102 | Section 102 - Carry forward of unabsorbed depreciation | §102 | IT ACT 2025 | Business | View → |
| §103 | Section 103 - Speculation business - separate computation | §103 | IT ACT 2025 | Business | View → |
| §104 | Section 104 - Capital expenditure on R&D | §104 | IT ACT 2025 | Business | View → |
| §105 | Section 105 - Site restoration fund | §105 | IT ACT 2025 | Business | View → |
| §106 | Section 106 - Patent, copyright, trademark deduction | §106 | IT ACT 2025 | Business | View → |
| §107 | Section 107 - Computation in case of business of insurance | §107 | IT ACT 2025 | Business | View → |
| §109 | Section 109 - Capital asset - definition and exclusions | §109 | IT ACT 2025 | Capital Gains | View → |
| §11 | Income of trusts or institutions from property held for charitable purposes | §298 | IT ACT 2025 | Exemption | View → |
| §111A | STCG tax on listed equity shares - Section 111A | §111A | IT ACT 2025 | Capital Gains | View → |
| §112 | Section 112 - Cost of acquisition rules | §112 | IT ACT 2025 | Capital Gains | View → |
| §112A | LTCG tax on listed equity and equity mutual funds | §112A | IT ACT 2025 | Capital Gains | View → |
| §115BAA | New tax rate for domestic companies | §200 | IT ACT 2025 | Other | View → |
| §115BAB | New manufacturing companies - 15% tax rate | §201 | IT ACT 2025 | Other | View → |
| §115BAC | New Tax Regime - Section 202 (default from FY 2026-27) | §202 | IT ACT 2025 | New Regime | View → |
| §115JB | Minimum Alternate Tax (MAT) | §220 | IT ACT 2025 | Other | View → |
| §115QA | Tax on distributed income on buyback of shares | §230 | IT ACT 2025 | Other | View → |
| §117 | Section 117 - LTCG exemption - agricultural land (54B) | §117 | IT ACT 2025 | Capital Gains | View → |
| §118 | Section 118 - LTCG exemption - industrial undertaking (54D) | §118 | IT ACT 2025 | Capital Gains | View → |
| §119 | Section 119 - Capital gains account scheme (CGAS) | §119 | IT ACT 2025 | Capital Gains | View → |
| §12 | Section 12 - Tax on dividends | §12 | IT ACT 2025 | Other | View → |
| §120 | Section 120 - Slump sale provisions | §120 | IT ACT 2025 | Capital Gains | View → |
| §121 | Section 121 - Capital gains on conversion of stock-in-trade | §121 | IT ACT 2025 | Capital Gains | View → |
| §122 | Section 122 - Capital gains on transfer of self-generated goodwill | §122 | IT ACT 2025 | Capital Gains | View → |
| §124 | Section 124 - Cost inflation index (indexation) | §124 | IT ACT 2025 | Capital Gains | View → |
| §126 | Section 126 - Method of accounting | §126 | IT ACT 2025 | Other | View → |
| §128 | Section 128 - Deductions allowed from other sources | §128 | IT ACT 2025 | Other | View → |
| §129 | Section 129 - Interest on enhanced compensation | §129 | IT ACT 2025 | Other | View → |
| §12A | Conditions for applicability of exemption to charitable trusts | §296 | IT ACT 2025 | Other | View → |
| §13 | Section 13 - Tax on income of certain associations | §13 | IT ACT 2025 | Other | View → |
| §130 | Section 130 - Dividend income - taxation | §130 | IT ACT 2025 | Other | View → |
| §131 | Section 131 - Interest income - accrual | §131 | IT ACT 2025 | Other | View → |
| §132 | Section 132 - Winnings from lottery, races, etc. | §132 | IT ACT 2025 | Other | View → |
| §133 | Section 133 - Family pension taxation | §133 | IT ACT 2025 | Other | View → |
| §134 | Section 134 - Income from machinery, plant or furniture letting | §134 | IT ACT 2025 | Other | View → |
| §135 | Section 135 - Composite rent allocation | §135 | IT ACT 2025 | Other | View → |
| §136 | Section 136 - Aggregation of income | §136 | IT ACT 2025 | Other | View → |
| §137 | Section 137 - Aggregation, Clubbing and Set-off - Section 137 | §137 | IT ACT 2025 | Other | View → |
| §138 | Section 138 - Clubbing - spouse income | §138 | IT ACT 2025 | Other | View → |
| §139 | Section 139 - Clubbing - minor child income | §139 | IT ACT 2025 | Procedural | View → |
| §139(8A) | Updated return - ITR-U under Section 263(8A) | §263 | IT ACT 2025 | Procedural | View → |
| §14 | Section 14 - Heads of income | §14 | IT ACT 2025 | Other | View → |
| §143 | Assessment - intimation, scrutiny, best judgement | §268 | INTIMATION | Assessment | View → |
| §144 | Section 144 - House property loss - special rules | §144 | IT ACT 2025 | Other | View → |
| §145 | Section 145 - Speculation loss set-off | §145 | IT ACT 2025 | Other | View → |
| §146 | Section 146 - Loss from owning and maintaining race horses | §146 | IT ACT 2025 | Other | View → |
| §147 | Section 147 - Order of set-off | §147 | IT ACT 2025 | Assessment | View → |
| §148 | Section 148 - Aggregation, Clubbing and Set-off - Section 148 | §148 | IT ACT 2025 | Assessment | View → |
| §149 | Section 149 - Aggregation, Clubbing and Set-off - Section 149 | §149 | IT ACT 2025 | Other | View → |
| §15 | Section 15 - Agricultural income - exempt | §15 | IT ACT 2025 | Exemption | View → |
| §150 | Section 150 - Set-off restrictions on closely-held companies | §150 | IT ACT 2025 | Income Head | View → |
| §151 | Section 151 - Aggregation, Clubbing and Set-off - Section 151 | §151 | IT ACT 2025 | Income Head | View → |
| §152 | Section 152 - Aggregation, Clubbing and Set-off - Section 152 | §152 | IT ACT 2025 | Income Head | View → |
| §153 | Section 153 - Loss return - conditions for carry forward | §153 | IT ACT 2025 | Income Head | View → |
| §154 | Section 154 - Aggregation, Clubbing and Set-off - Section 154 | §154 | IT ACT 2025 | Income Head | View → |
| §155 | Section 155 - Set-off in case of amalgamation | §155 | IT ACT 2025 | Income Head | View → |
| §156 | Section 156 - Set-off after change in shareholding | §156 | IT ACT 2025 | Income Head | View → |
| §158 | Section 158 - Rebate computation rules | §158 | IT ACT 2025 | Rebate | View → |
| §159 | Section 159 - Rebate restrictions for non-residents | §159 | IT ACT 2025 | Rebate | View → |
| §16 | Section 16 - Incomes Not Forming Part of Total Income (Exemptions) - Section 16 | §16 | IT ACT 2025 | Exemption | View → |
| §160 | Section 160 - TDS framework - general principles | §160 | IT ACT 2025 | TDS | View → |
| §161 | Section 161 - TDS and TCS (consolidated) - Section 161 | §161 | IT ACT 2025 | TDS | View → |
| §162 | Section 162 - TDS and TCS (consolidated) - Section 162 | §162 | IT ACT 2025 | TDS | View → |
| §163 | Section 163 - TDS and TCS (consolidated) - Section 163 | §163 | IT ACT 2025 | TDS | View → |
| §164 | Section 164 - TDS and TCS (consolidated) - Section 164 | §164 | IT ACT 2025 | TDS | View → |
| §165 | Section 165 - TDS rates schedule reference | §165 | IT ACT 2025 | TDS | View → |
| §166 | Section 166 - TDS and TCS (consolidated) - Section 166 | §166 | IT ACT 2025 | TDS | View → |
| §167 | Section 167 - TDS and TCS (consolidated) - Section 167 | §167 | IT ACT 2025 | TDS | View → |
| §168 | Section 168 - TDS and TCS (consolidated) - Section 168 | §168 | IT ACT 2025 | TDS | View → |
| §169 | Section 169 - TDS and TCS (consolidated) - Section 169 | §169 | IT ACT 2025 | TDS | View → |
| §17 | Section 17 - Incomes Not Forming Part of Total Income (Exemptions) - Section 17 | §17 | IT ACT 2025 | Exemption | View → |
| §170 | Section 170 - TDS on rent - unified provisions | §170 | IT ACT 2025 | TDS | View → |
| §171 | Section 171 - TDS and TCS (consolidated) - Section 171 | §171 | IT ACT 2025 | TDS | View → |
| §172 | Section 172 - TDS and TCS (consolidated) - Section 172 | §172 | IT ACT 2025 | TDS | View → |
| §173 | Section 173 - TDS and TCS (consolidated) - Section 173 | §173 | IT ACT 2025 | TDS | View → |
| §174 | Section 174 - TDS and TCS (consolidated) - Section 174 | §174 | IT ACT 2025 | TDS | View → |
| §175 | Section 175 - TDS on purchase of goods | §175 | IT ACT 2025 | TDS | View → |
| §176 | Section 176 - TDS and TCS (consolidated) - Section 176 | §176 | IT ACT 2025 | TDS | View → |
| §177 | Section 177 - TDS and TCS (consolidated) - Section 177 | §177 | IT ACT 2025 | TDS | View → |
| §178 | Section 178 - TDS and TCS (consolidated) - Section 178 | §178 | IT ACT 2025 | TDS | View → |
| §179 | Section 179 - TDS and TCS (consolidated) - Section 179 | §179 | IT ACT 2025 | TDS | View → |
| §18 | Section 18 - Incomes Not Forming Part of Total Income (Exemptions) - Section 18 | §18 | IT ACT 2025 | Exemption | View → |
| §180 | Section 180 - TCS framework - general | §180 | IT ACT 2025 | TDS | View → |
| §181 | Section 181 - TDS and TCS (consolidated) - Section 181 | §181 | IT ACT 2025 | TDS | View → |
| §182 | Section 182 - TDS and TCS (consolidated) - Section 182 | §182 | IT ACT 2025 | TDS | View → |
| §183 | Section 183 - TDS and TCS (consolidated) - Section 183 | §183 | IT ACT 2025 | TDS | View → |
| §184 | Section 184 - TDS and TCS (consolidated) - Section 184 | §184 | IT ACT 2025 | TDS | View → |
| §185 | Section 185 - TCS rates and thresholds | §185 | IT ACT 2025 | TDS | View → |
| §186 | Section 186 - TDS and TCS (consolidated) - Section 186 | §186 | IT ACT 2025 | TDS | View → |
| §187 | Section 187 - TDS and TCS (consolidated) - Section 187 | §187 | IT ACT 2025 | TDS | View → |
| §188 | Section 188 - TDS and TCS (consolidated) - Section 188 | §188 | IT ACT 2025 | TDS | View → |
| §189 | Section 189 - TDS and TCS (consolidated) - Section 189 | §189 | IT ACT 2025 | TDS | View → |
| §19 | Section 19 - Incomes Not Forming Part of Total Income (Exemptions) - Section 19 | §19 | IT ACT 2025 | Exemption | View → |
| §190 | Section 190 - Quarterly TDS / TCS returns | §190 | IT ACT 2025 | TDS | View → |
| §192 | Section 192 - TDS certificate timelines | §192 | IT ACT 2025 | TDS | View → |
| §194A | TDS on Interest - Section 393 (all TDS consolidated) | §393 | INTEREST TDS | TDS | View → |
| §194C | TDS on Contractor Payments - Section 393 (all TDS consolidated) | §393 | IT ACT 2025 | TDS | View → |
| §194H | TDS on Commission and Brokerage - Section 393 | §393 | IT ACT 2025 | TDS | View → |
| §194I | TDS on Rent - Section 393 (all TDS consolidated) | §393 | IT ACT 2025 | TDS | View → |
| §194J | TDS on Professional/Technical Fees - Section 393 | §393 | IT ACT 2025 | TDS | View → |
| §194Q | TDS on Purchase of Goods - Section 393 | §393 | IT ACT 2025 | TDS | View → |
| §195 | TDS on payments to non-residents - Section 393 | §393 | IT ACT 2025 | TDS | View → |
| §196 | Section 196 - Presumptive taxation - non-residents shipping | §196 | IT ACT 2025 | TDS | View → |
| §197 | Section 197 - Lower / nil TDS certificate | §197 | IT ACT 2025 | TDS | View → |
| §198 | Section 198 - Refund of excess TDS | §198 | IT ACT 2025 | TDS | View → |
| §199 | Section 199 - Credit for TDS in hands of recipient | §199 | IT ACT 2025 | TDS | View → |
| §2 | Definitions | §2 | I PRELIMINARY | Other | View → |
| §203 | Section 203 - Co-operative society optional regime (115BAD) | §203 | IT ACT 2025 | Other | View → |
| §204 | Section 204 - Advance Tax - Section 204 | §204 | IT ACT 2025 | Other | View → |
| §205 | Section 205 - Advance Tax - Section 205 | §205 | IT ACT 2025 | Other | View → |
| §206 | Section 206 - Advance Tax - Section 206 | §206 | IT ACT 2025 | Other | View → |
| §206AA | Higher TDS for non-furnishing of PAN | §394 | IT ACT 2025 | Other | View → |
| §206AB | Higher TDS for specified persons (non-filers) | §395 | IT ACT 2025 | Other | View → |
| §207 | Section 207 - Advance Tax - Section 207 | §207 | IT ACT 2025 | Other | View → |
| §208 | Section 208 - Advance Tax - Section 208 | §208 | IT ACT 2025 | Other | View → |
| §209 | Section 209 - Advance Tax - Section 209 | §209 | IT ACT 2025 | Other | View → |
| §21 | Section 21 - Incomes Not Forming Part of Total Income (Exemptions) - Section 21 | §21 | IT ACT 2025 | Exemption | View → |
| §210 | Section 210 - Section 115BBE - unexplained income at 60% | §210 | IT ACT 2025 | Other | View → |
| §211 | Section 211 - Advance Tax - Section 211 | §211 | IT ACT 2025 | Other | View → |
| §212 | Section 212 - Advance Tax - Section 212 | §212 | IT ACT 2025 | Other | View → |
| §213 | Section 213 - Advance Tax - Section 213 | §213 | IT ACT 2025 | Other | View → |
| §214 | Section 214 - Advance Tax - Section 214 | §214 | IT ACT 2025 | Other | View → |
| §215 | Section 215 - Tonnage tax scheme - shipping companies | §215 | IT ACT 2025 | Other | View → |
| §216 | Section 216 - Advance Tax - Section 216 | §216 | IT ACT 2025 | Other | View → |
| §217 | Section 217 - Special rates for foreign companies | §217 | IT ACT 2025 | Other | View → |
| §218 | Section 218 - Special rates for unit-holders of certain funds | §218 | IT ACT 2025 | Other | View → |
| §219 | Section 219 - Tax on income from patents (Section 115BBF) | §219 | IT ACT 2025 | Other | View → |
| §22 | Section 22 - Leave travel concession (LTC) | §22 | IT ACT 2025 | Exemption | View → |
| §221 | Section 221 - MAT computation - book profits | §221 | IT ACT 2025 | Income Head | View → |
| §222 | Section 222 - AMT - Alternate Minimum Tax for non-corporates | §222 | IT ACT 2025 | Income Head | View → |
| §223 | Section 223 - Special Provisions and MAT - Section 223 | §223 | IT ACT 2025 | Income Head | View → |
| §224 | Section 224 - Special Provisions and MAT - Section 224 | §224 | IT ACT 2025 | Income Head | View → |
| §225 | Section 225 - MAT credit carry-forward | §225 | IT ACT 2025 | Income Head | View → |
| §226 | Section 226 - Special Provisions and MAT - Section 226 | §226 | IT ACT 2025 | Income Head | View → |
| §227 | Section 227 - Special Provisions and MAT - Section 227 | §227 | IT ACT 2025 | Income Head | View → |
| §228 | Section 228 - Special Provisions and MAT - Section 228 | §228 | IT ACT 2025 | Income Head | View → |
| §229 | Section 229 - Special Provisions and MAT - Section 229 | §229 | IT ACT 2025 | Income Head | View → |
| §23 | Annual value - how determined | §66 | IV HOUSE PROPERTY | Income Head | View → |
| §231 | Section 231 - Dividend distribution provisions | §231 | IT ACT 2025 | Income Head | View → |
| §232 | Section 232 - Special Provisions and MAT - Section 232 | §232 | IT ACT 2025 | Income Head | View → |
| §233 | Section 233 - Special Provisions and MAT - Section 233 | §233 | IT ACT 2025 | Income Head | View → |
| §234 | Section 234 - Special Provisions and MAT - Section 234 | §234 | IT ACT 2025 | Interest | View → |
| §234A | Interest for late filing of income tax return - Section 273 | §273 | IT ACT 2025 | Interest | View → |
| §234B | Interest for non-payment of advance tax - Section 274 | §274 | IT ACT 2025 | Interest | View → |
| §234C | Interest for deferment of advance tax instalments - Section 275 | §275 | INSTALMENT DEFERMENT | Interest | View → |
| §235 | Section 235 - Securitisation trusts - tax pass-through | §235 | IT ACT 2025 | Income Head | View → |
| §236 | Section 236 - Special Provisions and MAT - Section 236 | §236 | IT ACT 2025 | Income Head | View → |
| §237 | Section 237 - Special Provisions and MAT - Section 237 | §237 | IT ACT 2025 | Income Head | View → |
| §238 | Section 238 - Investment fund taxation | §238 | IT ACT 2025 | Income Head | View → |
| §239 | Section 239 - Real Estate Investment Trust (REIT) tax provisions | §239 | IT ACT 2025 | Income Head | View → |
| §24 | Section 24 - Pension commutation exemption | §24 | IT ACT 2025 | House Property | View → |
| §241 | Section 241 - Computation of advance tax | §241 | IT ACT 2025 | House Property | View → |
| §242 | Section 242 - Instalments of advance tax | §242 | IT ACT 2025 | House Property | View → |
| §243 | Section 243 - Credit for advance tax | §243 | IT ACT 2025 | House Property | View → |
| §244 | Section 244 - Advance Payment and Refunds - Section 244 | §244 | IT ACT 2025 | House Property | View → |
| §245 | Section 245 - Self-assessment tax | §245 | IT ACT 2025 | House Property | View → |
| §246 | Section 246 - Advance Payment and Refunds - Section 246 | §246 | IT ACT 2025 | House Property | View → |
| §246A | Appealable orders before CIT(A) | §289 | IT ACT 2025 | House Property | View → |
| §247 | Section 247 - Advance Payment and Refunds - Section 247 | §247 | IT ACT 2025 | House Property | View → |
| §248 | Section 248 - Advance Payment and Refunds - Section 248 | §248 | IT ACT 2025 | House Property | View → |
| §249 | Section 249 - Advance Payment and Refunds - Section 249 | §249 | IT ACT 2025 | House Property | View → |
| §24(b) | Deduction for home loan interest - Section 71 | §71 | IV HOUSE PROPERTY | House Property | View → |
| §250 | Section 250 - Refunds - entitlement | §250 | IT ACT 2025 | Other | View → |
| §251 | Section 251 - Refund procedure | §251 | IT ACT 2025 | Other | View → |
| §252 | Section 252 - Interest on refund | §252 | IT ACT 2025 | Other | View → |
| §253 | Section 253 - Advance Payment and Refunds - Section 253 | §253 | IT ACT 2025 | Other | View → |
| §259 | Section 259 - Specified domestic transactions | §259 | IT ACT 2025 | Other | View → |
| §25A | Arrears of rent and unrealised rent received subsequently | §70 | IV HOUSE PROPERTY | Other | View → |
| §260 | Section 260 - Arms-length price methods | §260 | IT ACT 2025 | Assessment | View → |
| §260A | Appeal to High Court | §294 | IT ACT 2025 | Assessment | View → |
| §261 | Section 261 - Advance Pricing Agreements (APA) | §261 | IT ACT 2025 | Assessment | View → |
| §262 | Section 262 - Country-by-country reporting | §262 | IT ACT 2025 | Assessment | View → |
| §263 | Revision of orders prejudicial to revenue | §301 | IT ACT 2025 | Assessment | View → |
| §264 | Section 264 - Voluntary ITR filing | §264 | IT ACT 2025 | Assessment | View → |
| §265 | Section 265 - Mandatory ITR filing - high-value transactions | §265 | IT ACT 2025 | Assessment | View → |
| §266 | Section 266 - Defective return | §266 | IT ACT 2025 | Assessment | View → |
| §267 | Section 267 - Updated return - ITR-U (139(8A)) | §267 | IT ACT 2025 | Assessment | View → |
| §270 | Section 270 - Scrutiny assessment | §270 | IT ACT 2025 | Assessment | View → |
| §271 | Section 271 - Faceless assessment scheme | §271 | IT ACT 2025 | Assessment | View → |
| §271AAA | Penalty in search cases | §317 | IT ACT 2025 | Other | View → |
| §272 | Section 272 - E-assessment workflow | §272 | IT ACT 2025 | Assessment | View → |
| §272A | Penalty for failure to comply with notices and directives | §320 | IT ACT 2025 | Other | View → |
| §276 | Section 276 - Assessment Procedures - Section 276 | §276 | IT ACT 2025 | Assessment | View → |
| §276C | Wilful attempt to evade tax - prosecution | §350 | IMPRISONMENT | Other | View → |
| §276CC | Failure to file income tax return - prosecution | §351 | IMPRISONMENT | Other | View → |
| §277 | Section 277 - Assessment Procedures - Section 277 | §277 | IT ACT 2025 | Assessment | View → |
| §278 | Section 278 - Assessment Procedures - Section 278 | §278 | IT ACT 2025 | Assessment | View → |
| §279 | Section 279 - Assessment Procedures - Section 279 | §279 | IT ACT 2025 | Assessment | View → |
| §28 | Section 28 - Provident fund accumulated balance | §28 | IT ACT 2025 | Exemption | View → |
| §280 | Section 280 - Time limit for completion of assessment | §280 | IT ACT 2025 | Business | View → |
| §281 | Section 281 - Assessment Procedures - Section 281 | §281 | IT ACT 2025 | Business | View → |
| §282 | Section 282 - Assessment Procedures - Section 282 | §282 | IT ACT 2025 | Business | View → |
| §283 | Section 283 - Assessment Procedures - Section 283 | §283 | IT ACT 2025 | Business | View → |
| §284 | Section 284 - Assessment Procedures - Section 284 | §284 | IT ACT 2025 | Business | View → |
| §286 | Section 286 - Reassessment time limits | §286 | IT ACT 2025 | Business | View → |
| §287 | Section 287 - Search and seizure assessment | §287 | IT ACT 2025 | Business | View → |
| §288 | Section 288 - Block assessment | §288 | IT ACT 2025 | Business | View → |
| §29 | Section 29 - Voluntary retirement compensation | §29 | IT ACT 2025 | Exemption | View → |
| §290 | Section 290 - Dispute Resolution Panel (DRP) | §290 | IT ACT 2025 | Business | View → |
| §291 | Section 291 - Form of appeal to CIT(A) | §291 | IT ACT 2025 | Business | View → |
| §293 | Section 293 - ITAT - procedure | §293 | IT ACT 2025 | Business | View → |
| §295 | Section 295 - Reference to High Court | §295 | IT ACT 2025 | Business | View → |
| §297 | Section 297 - Appeals, Revision and Settlement - Section 297 | §297 | IT ACT 2025 | Business | View → |
| §299 | Section 299 - Appeals, Revision and Settlement - Section 299 | §299 | IT ACT 2025 | Business | View → |
| §3 | Tax Year | §3 | I PRELIMINARY | Other | View → |
| §30 | Section 30 - Incomes Not Forming Part of Total Income (Exemptions) - Section 30 | §30 | IT ACT 2025 | Exemption | View → |
| §302 | Section 302 - Appeals, Revision and Settlement - Section 302 | §302 | IT ACT 2025 | Business | View → |
| §303 | Section 303 - Appeals, Revision and Settlement - Section 303 | §303 | IT ACT 2025 | Business | View → |
| §304 | Section 304 - Appeals, Revision and Settlement - Section 304 | §304 | IT ACT 2025 | Business | View → |
| §305 | Section 305 - Settlement Commission - pending matters | §305 | IT ACT 2025 | Business | View → |
| §306 | Section 306 - Appeals, Revision and Settlement - Section 306 | §306 | IT ACT 2025 | Business | View → |
| §307 | Section 307 - Appeals, Revision and Settlement - Section 307 | §307 | IT ACT 2025 | Business | View → |
| §308 | Section 308 - Dispute Resolution Committee (DRC) for small taxpayers | §308 | IT ACT 2025 | Business | View → |
| §309 | Section 309 - Appeals, Revision and Settlement - Section 309 | §309 | IT ACT 2025 | Business | View → |
| §31 | Section 31 - Incomes Not Forming Part of Total Income (Exemptions) - Section 31 | §31 | IT ACT 2025 | Exemption | View → |
| §310 | Section 310 - Vivad Se Vishwas - legacy scheme references | §310 | IT ACT 2025 | Business | View → |
| §311 | Section 311 - Authority for Advance Rulings (AAR) | §311 | IT ACT 2025 | Business | View → |
| §313 | Section 313 - Under-reporting and misreporting penalty | §313 | IT ACT 2025 | Business | View → |
| §314 | Section 314 - Penalty for failure to file return | §314 | IT ACT 2025 | Business | View → |
| §315 | Section 315 - Penalty for failure to maintain books | §315 | IT ACT 2025 | Business | View → |
| §316 | Section 316 - Penalty for failure to audit | §316 | IT ACT 2025 | Business | View → |
| §318 | Section 318 - Penalty for cash receipts above ₹2 lakh (269ST) | §318 | IT ACT 2025 | Business | View → |
| §319 | Section 319 - Procedure for imposing penalty | §319 | IT ACT 2025 | Business | View → |
| §32 | Section 32 - Educational scholarships | §32 | IT ACT 2025 | Exemption | View → |
| §321 | Section 321 - Deductions - general framework | §321 | IT ACT 2025 | Deduction | View → |
| §325 | Section 325 - Specified savings deductions | §325 | IT ACT 2025 | Deduction | View → |
| §329 | Section 329 - Electric vehicle loan interest (80EEB) | §329 | IT ACT 2025 | Deduction | View → |
| §33 | Section 33 - Incomes Not Forming Part of Total Income (Exemptions) - Section 33 | §33 | IT ACT 2025 | Exemption | View → |
| §332 | Section 332 - Donations to political parties (80GGB/80GGC) | §332 | IT ACT 2025 | Deduction | View → |
| §333 | Section 333 - Deductions in respect of certain payments / income - Section 333 | §333 | IT ACT 2025 | Deduction | View → |
| §334 | Section 334 - Deductions in respect of certain payments / income - Section 334 | §334 | IT ACT 2025 | Deduction | View → |
| §337 | Section 337 - Royalty income - authors (80QQB) | §337 | IT ACT 2025 | Deduction | View → |
| §338 | Section 338 - Royalty on patents (80RRB) | §338 | IT ACT 2025 | Deduction | View → |
| §339 | Section 339 - Royalty on copyrights | §339 | IT ACT 2025 | Deduction | View → |
| §34 | Section 34 - Incomes Not Forming Part of Total Income (Exemptions) - Section 34 | §34 | IT ACT 2025 | Exemption | View → |
| §341 | Section 341 - Deductions in respect of certain payments / income - Section 341 | §341 | IT ACT 2025 | Deduction | View → |
| §342 | Section 342 - Deductions in respect of certain payments / income - Section 342 | §342 | IT ACT 2025 | Deduction | View → |
| §343 | Section 343 - Deductions in respect of certain payments / income - Section 343 | §343 | IT ACT 2025 | Deduction | View → |
| §344 | Section 344 - Deductions in respect of certain payments / income - Section 344 | §344 | IT ACT 2025 | Deduction | View → |
| §345 | Section 345 - Deductions in respect of certain payments / income - Section 345 | §345 | IT ACT 2025 | Deduction | View → |
| §346 | Section 346 - Deductions in respect of certain payments / income - Section 346 | §346 | IT ACT 2025 | Deduction | View → |
| §347 | Section 347 - Deductions in respect of certain payments / income - Section 347 | §347 | IT ACT 2025 | Deduction | View → |
| §348 | Section 348 - Deductions in respect of certain payments / income - Section 348 | §348 | IT ACT 2025 | Deduction | View → |
| §349 | Section 349 - Deductions in respect of certain payments / income - Section 349 | §349 | IT ACT 2025 | Deduction | View → |
| §35 | Section 35 - Awards from government | §35 | IT ACT 2025 | Exemption | View → |
| §352 | Section 352 - Registration of charitable trusts (12AB) | §352 | IT ACT 2025 | Business | View → |
| §353 | Section 353 - Form 10A / 10AB registration | §353 | IT ACT 2025 | Business | View → |
| §354 | Section 354 - Cancellation of registration | §354 | IT ACT 2025 | Business | View → |
| §355 | Section 355 - Anonymous donations - Section 115BBC | §355 | IT ACT 2025 | Business | View → |
| §356 | Section 356 - Trust income computation | §356 | IT ACT 2025 | Business | View → |
| §357 | Section 357 - Application of income for charitable purposes | §357 | IT ACT 2025 | Business | View → |
| §358 | Section 358 - Accumulation of income - 85% test | §358 | IT ACT 2025 | Business | View → |
| §359 | Section 359 - Foreign Contribution Regulation Act (FCRA) interface | §359 | IT ACT 2025 | Business | View → |
| §36 | Section 36 - Incomes Not Forming Part of Total Income (Exemptions) - Section 36 | §36 | IT ACT 2025 | Exemption | View → |
| §360 | Section 360 - Form 10B audit report for trusts | §360 | IT ACT 2025 | Business | View → |
| §361 | Section 361 - Special Provisions for Trusts, Institutions and NGOs - Section 361 | §361 | IT ACT 2025 | Business | View → |
| §362 | Section 362 - Special Provisions for Trusts, Institutions and NGOs - Section 362 | §362 | IT ACT 2025 | Business | View → |
| §363 | Section 363 - Special Provisions for Trusts, Institutions and NGOs - Section 363 | §363 | IT ACT 2025 | Business | View → |
| §364 | Section 364 - Special Provisions for Trusts, Institutions and NGOs - Section 364 | §364 | IT ACT 2025 | Business | View → |
| §365 | Section 365 - Section 80G approval of institutions | §365 | IT ACT 2025 | Business | View → |
| §366 | Section 366 - Special Provisions for Trusts, Institutions and NGOs - Section 366 | §366 | IT ACT 2025 | Business | View → |
| §367 | Section 367 - Special Provisions for Trusts, Institutions and NGOs - Section 367 | §367 | IT ACT 2025 | Business | View → |
| §368 | Section 368 - Special Provisions for Trusts, Institutions and NGOs - Section 368 | §368 | IT ACT 2025 | Business | View → |
| §369 | Section 369 - Special Provisions for Trusts, Institutions and NGOs - Section 369 | §369 | IT ACT 2025 | Business | View → |
| §37 | Section 37 - Incomes Not Forming Part of Total Income (Exemptions) - Section 37 | §37 | IT ACT 2025 | Exemption | View → |
| §370 | Section 370 - Education and medical institutions - Section 10(23C) | §370 | IT ACT 2025 | Business | View → |
| §371 | Section 371 - Special Provisions for Trusts, Institutions and NGOs - Section 371 | §371 | IT ACT 2025 | Business | View → |
| §372 | Section 372 - Special Provisions for Trusts, Institutions and NGOs - Section 372 | §372 | IT ACT 2025 | Business | View → |
| §373 | Section 373 - Special Provisions for Trusts, Institutions and NGOs - Section 373 | §373 | IT ACT 2025 | Business | View → |
| §374 | Section 374 - Special Provisions for Trusts, Institutions and NGOs - Section 374 | §374 | IT ACT 2025 | Business | View → |
| §375 | Section 375 - Section 11/12 - exemption denial circumstances (Section 13) | §375 | IT ACT 2025 | Business | View → |
| §376 | Section 376 - Special Provisions for Trusts, Institutions and NGOs - Section 376 | §376 | IT ACT 2025 | Business | View → |
| §377 | Section 377 - Special Provisions for Trusts, Institutions and NGOs - Section 377 | §377 | IT ACT 2025 | Business | View → |
| §378 | Section 378 - Donation statement - Form 10BD | §378 | IT ACT 2025 | Business | View → |
| §379 | Section 379 - Special Provisions for Trusts, Institutions and NGOs - Section 379 | §379 | IT ACT 2025 | Business | View → |
| §38 | Section 38 - Agricultural produce income | §38 | IT ACT 2025 | Exemption | View → |
| §380 | Section 380 - Form 10BE - certificate to donor | §380 | IT ACT 2025 | Business | View → |
| §381 | Section 381 - Deductor obligations - general | §381 | IT ACT 2025 | Business | View → |
| §382 | Section 382 - Time of deduction | §382 | IT ACT 2025 | Business | View → |
| §383 | Section 383 - Time of deposit | §383 | IT ACT 2025 | Business | View → |
| §384 | Section 384 - Quarterly TDS return obligations | §384 | IT ACT 2025 | Business | View → |
| §385 | Section 385 - TDS and TCS - consolidated provisions - Section 385 | §385 | IT ACT 2025 | Business | View → |
| §386 | Section 386 - TDS and TCS - consolidated provisions - Section 386 | §386 | IT ACT 2025 | Business | View → |
| §387 | Section 387 - TDS and TCS - consolidated provisions - Section 387 | §387 | IT ACT 2025 | Business | View → |
| §388 | Section 388 - TDS and TCS - consolidated provisions - Section 388 | §388 | IT ACT 2025 | Business | View → |
| §389 | Section 389 - TDS and TCS - consolidated provisions - Section 389 | §389 | IT ACT 2025 | Business | View → |
| §39 | Section 39 - Incomes Not Forming Part of Total Income (Exemptions) - Section 39 | §39 | IT ACT 2025 | Exemption | View → |
| §390 | Section 390 - Higher TDS for non-furnishing of PAN (206AA) | §390 | IT ACT 2025 | Business | View → |
| §391 | Section 391 - Higher TDS for non-filers (206AB) | §391 | IT ACT 2025 | Business | View → |
| §392 | Section 392 - PAN-Aadhaar linkage requirement | §392 | IT ACT 2025 | Business | View → |
| §396 | Section 396 - TRACES portal - reconciliation | §396 | IT ACT 2025 | Business | View → |
| §397 | Section 397 - Default in TDS - interest under 201 | §397 | IT ACT 2025 | Business | View → |
| §398 | Section 398 - Disallowance for non-deduction (40(a)(ia)) | §398 | IT ACT 2025 | Business | View → |
| §399 | Section 399 - Section 197 - lower/nil TDS certificate | §399 | IT ACT 2025 | Business | View → |
| §4 | Charge of income-tax | §4 | INCOME TAX | Basis | View → |
| §40 | Section 40 - Incomes Not Forming Part of Total Income (Exemptions) - Section 40 | §40 | IT ACT 2025 | Exemption | View → |
| §400 | Section 400 - TDS on benefit/perquisite (194R) | §400 | IT ACT 2025 | Basis | View → |
| §401 | Section 401 - Tax on non-resident sportsmen | §401 | IT ACT 2025 | Basis | View → |
| §402 | Section 402 - Tax on royalty paid by foreign companies | §402 | IT ACT 2025 | Basis | View → |
| §403 | Section 403 - Special Cases - Non-residents, Mergers, Reorganisations - Section 403 | §403 | IT ACT 2025 | Basis | View → |
| §404 | Section 404 - Special Cases - Non-residents, Mergers, Reorganisations - Section 404 | §404 | IT ACT 2025 | Basis | View → |
| §405 | Section 405 - Equalisation Levy on digital services | §405 | IT ACT 2025 | Basis | View → |
| §406 | Section 406 - Special Cases - Non-residents, Mergers, Reorganisations - Section 406 | §406 | IT ACT 2025 | Basis | View → |
| §407 | Section 407 - Special Cases - Non-residents, Mergers, Reorganisations - Section 407 | §407 | IT ACT 2025 | Basis | View → |
| §408 | Section 408 - Special Cases - Non-residents, Mergers, Reorganisations - Section 408 | §408 | IT ACT 2025 | Basis | View → |
| §409 | Section 409 - Special Cases - Non-residents, Mergers, Reorganisations - Section 409 | §409 | IT ACT 2025 | Basis | View → |
| §40A | Expenses or payments not deductible in certain circumstances | §95 | IT ACT 2025 | Basis | View → |
| §41 | Section 41 - Incomes Not Forming Part of Total Income (Exemptions) - Section 41 | §41 | IT ACT 2025 | Exemption | View → |
| §410 | Section 410 - Significant Economic Presence (SEP) | §410 | IT ACT 2025 | Basis | View → |
| §411 | Section 411 - Special Cases - Non-residents, Mergers, Reorganisations - Section 411 | §411 | IT ACT 2025 | Basis | View → |
| §412 | Section 412 - Special Cases - Non-residents, Mergers, Reorganisations - Section 412 | §412 | IT ACT 2025 | Basis | View → |
| §413 | Section 413 - Special Cases - Non-residents, Mergers, Reorganisations - Section 413 | §413 | IT ACT 2025 | Basis | View → |
| §414 | Section 414 - Special Cases - Non-residents, Mergers, Reorganisations - Section 414 | §414 | IT ACT 2025 | Basis | View → |
| §415 | Section 415 - GAAR - General Anti-Avoidance Rule | §415 | IT ACT 2025 | Basis | View → |
| §416 | Section 416 - Special Cases - Non-residents, Mergers, Reorganisations - Section 416 | §416 | IT ACT 2025 | Basis | View → |
| §417 | Section 417 - Special Cases - Non-residents, Mergers, Reorganisations - Section 417 | §417 | IT ACT 2025 | Basis | View → |
| §418 | Section 418 - Special Cases - Non-residents, Mergers, Reorganisations - Section 418 | §418 | IT ACT 2025 | Basis | View → |
| §419 | Section 419 - Special Cases - Non-residents, Mergers, Reorganisations - Section 419 | §419 | IT ACT 2025 | Basis | View → |
| §42 | Section 42 - Sukanya Samriddhi Yojana interest | §42 | IT ACT 2025 | Exemption | View → |
| §420 | Section 420 - Permanent Establishment (PE) provisions | §420 | IT ACT 2025 | Basis | View → |
| §421 | Section 421 - Special Cases - Non-residents, Mergers, Reorganisations - Section 421 | §421 | IT ACT 2025 | Basis | View → |
| §422 | Section 422 - Special Cases - Non-residents, Mergers, Reorganisations - Section 422 | §422 | IT ACT 2025 | Basis | View → |
| §423 | Section 423 - Special Cases - Non-residents, Mergers, Reorganisations - Section 423 | §423 | IT ACT 2025 | Basis | View → |
| §424 | Section 424 - Special Cases - Non-residents, Mergers, Reorganisations - Section 424 | §424 | IT ACT 2025 | Basis | View → |
| §425 | Section 425 - Amalgamations - tax-neutral treatment | §425 | IT ACT 2025 | Basis | View → |
| §426 | Section 426 - Special Cases - Non-residents, Mergers, Reorganisations - Section 426 | §426 | IT ACT 2025 | Basis | View → |
| §427 | Section 427 - Special Cases - Non-residents, Mergers, Reorganisations - Section 427 | §427 | IT ACT 2025 | Basis | View → |
| §428 | Section 428 - Special Cases - Non-residents, Mergers, Reorganisations - Section 428 | §428 | IT ACT 2025 | Basis | View → |
| §429 | Section 429 - Special Cases - Non-residents, Mergers, Reorganisations - Section 429 | §429 | IT ACT 2025 | Basis | View → |
| §43 | Section 43 - Incomes Not Forming Part of Total Income (Exemptions) - Section 43 | §43 | IT ACT 2025 | Exemption | View → |
| §430 | Section 430 - Demergers - tax-neutral treatment | §430 | IT ACT 2025 | Basis | View → |
| §431 | Section 431 - Special Cases - Non-residents, Mergers, Reorganisations - Section 431 | §431 | IT ACT 2025 | Basis | View → |
| §432 | Section 432 - Special Cases - Non-residents, Mergers, Reorganisations - Section 432 | §432 | IT ACT 2025 | Basis | View → |
| §433 | Section 433 - Special Cases - Non-residents, Mergers, Reorganisations - Section 433 | §433 | IT ACT 2025 | Basis | View → |
| §434 | Section 434 - Special Cases - Non-residents, Mergers, Reorganisations - Section 434 | §434 | IT ACT 2025 | Basis | View → |
| §435 | Section 435 - Slump sale taxation | §435 | IT ACT 2025 | Basis | View → |
| §436 | Section 436 - Special Cases - Non-residents, Mergers, Reorganisations - Section 436 | §436 | IT ACT 2025 | Basis | View → |
| §437 | Section 437 - Special Cases - Non-residents, Mergers, Reorganisations - Section 437 | §437 | IT ACT 2025 | Basis | View → |
| §438 | Section 438 - Special Cases - Non-residents, Mergers, Reorganisations - Section 438 | §438 | IT ACT 2025 | Basis | View → |
| §439 | Section 439 - Special Cases - Non-residents, Mergers, Reorganisations - Section 439 | §439 | IT ACT 2025 | Basis | View → |
| §43B | Certain deductions only on actual payment | §98 | IT ACT 2025 | Basis | View → |
| §44 | Section 44 - Incomes Not Forming Part of Total Income (Exemptions) - Section 44 | §44 | IT ACT 2025 | Exemption | View → |
| §440 | Section 440 - Section 47 - exempt transfers (continuing into 110) | §440 | IT ACT 2025 | Basis | View → |
| §441 | Section 441 - Special Cases - Non-residents, Mergers, Reorganisations - Section 441 | §441 | IT ACT 2025 | Basis | View → |
| §442 | Section 442 - Special Cases - Non-residents, Mergers, Reorganisations - Section 442 | §442 | IT ACT 2025 | Basis | View → |
| §443 | Section 443 - Special Cases - Non-residents, Mergers, Reorganisations - Section 443 | §443 | IT ACT 2025 | Basis | View → |
| §444 | Section 444 - Special Cases - Non-residents, Mergers, Reorganisations - Section 444 | §444 | IT ACT 2025 | Basis | View → |
| §445 | Section 445 - Closely-held companies - shareholding change rules | §445 | IT ACT 2025 | Basis | View → |
| §446 | Section 446 - Special Cases - Non-residents, Mergers, Reorganisations - Section 446 | §446 | IT ACT 2025 | Basis | View → |
| §447 | Section 447 - Special Cases - Non-residents, Mergers, Reorganisations - Section 447 | §447 | IT ACT 2025 | Basis | View → |
| §448 | Section 448 - Special Cases - Non-residents, Mergers, Reorganisations - Section 448 | §448 | IT ACT 2025 | Basis | View → |
| §449 | Section 449 - Special Cases - Non-residents, Mergers, Reorganisations - Section 449 | §449 | IT ACT 2025 | Basis | View → |
| §44AB | Tax audit | §191 | IT ACT 2025 | Basis | View → |
| §44AD | Presumptive taxation for small businesses - Section 193 | §193 | IT ACT 2025 | Presumptive | View → |
| §44ADA | Presumptive taxation for professionals - Section 194 | §194 | IT ACT 2025 | Presumptive | View → |
| §44AE | Presumptive taxation for transport operators | §195 | IT ACT 2025 | Presumptive | View → |
| §45 | Section 45 - Charitable trusts - exemption gateway | §45 | IT ACT 2025 | Capital Gains | View → |
| §450 | Section 450 - Liaison office taxation | §450 | IT ACT 2025 | Capital Gains | View → |
| §451 | Section 451 - Special Cases - Non-residents, Mergers, Reorganisations - Section 451 | §451 | IT ACT 2025 | Capital Gains | View → |
| §452 | Section 452 - Special Cases - Non-residents, Mergers, Reorganisations - Section 452 | §452 | IT ACT 2025 | Capital Gains | View → |
| §453 | Section 453 - Special Cases - Non-residents, Mergers, Reorganisations - Section 453 | §453 | IT ACT 2025 | Capital Gains | View → |
| §454 | Section 454 - Special Cases - Non-residents, Mergers, Reorganisations - Section 454 | §454 | IT ACT 2025 | Capital Gains | View → |
| §455 | Section 455 - Foreign company - branch profit tax | §455 | IT ACT 2025 | Capital Gains | View → |
| §456 | Section 456 - Special Cases - Non-residents, Mergers, Reorganisations - Section 456 | §456 | IT ACT 2025 | Capital Gains | View → |
| §457 | Section 457 - Special Cases - Non-residents, Mergers, Reorganisations - Section 457 | §457 | IT ACT 2025 | Capital Gains | View → |
| §458 | Section 458 - Special Cases - Non-residents, Mergers, Reorganisations - Section 458 | §458 | IT ACT 2025 | Capital Gains | View → |
| §459 | Section 459 - Special Cases - Non-residents, Mergers, Reorganisations - Section 459 | §459 | IT ACT 2025 | Capital Gains | View → |
| §46 | Section 46 - Incomes Not Forming Part of Total Income (Exemptions) - Section 46 | §46 | IT ACT 2025 | Exemption | View → |
| §460 | Section 460 - Section 9 deeming - comprehensive provisions | §460 | IT ACT 2025 | Basis | View → |
| §461 | Section 461 - Co-operative societies - taxation | §461 | IT ACT 2025 | Basis | View → |
| §462 | Section 462 - Special Tax Provisions for Specific Entities - Section 462 | §462 | IT ACT 2025 | Basis | View → |
| §463 | Section 463 - Special Tax Provisions for Specific Entities - Section 463 | §463 | IT ACT 2025 | Basis | View → |
| §464 | Section 464 - Special Tax Provisions for Specific Entities - Section 464 | §464 | IT ACT 2025 | Basis | View → |
| §465 | Section 465 - Mutual concerns - taxation | §465 | IT ACT 2025 | Basis | View → |
| §466 | Section 466 - Special Tax Provisions for Specific Entities - Section 466 | §466 | IT ACT 2025 | Basis | View → |
| §467 | Section 467 - Special Tax Provisions for Specific Entities - Section 467 | §467 | IT ACT 2025 | Basis | View → |
| §468 | Section 468 - Special Tax Provisions for Specific Entities - Section 468 | §468 | IT ACT 2025 | Basis | View → |
| §469 | Section 469 - Special Tax Provisions for Specific Entities - Section 469 | §469 | IT ACT 2025 | Basis | View → |
| §47 | Section 47 - Incomes Not Forming Part of Total Income (Exemptions) - Section 47 | §47 | IT ACT 2025 | Exemption | View → |
| §470 | Section 470 - AOP / BOI taxation | §470 | IT ACT 2025 | Basis | View → |
| §471 | Section 471 - Special Tax Provisions for Specific Entities - Section 471 | §471 | IT ACT 2025 | Basis | View → |
| §472 | Section 472 - Special Tax Provisions for Specific Entities - Section 472 | §472 | IT ACT 2025 | Basis | View → |
| §473 | Section 473 - Special Tax Provisions for Specific Entities - Section 473 | §473 | IT ACT 2025 | Basis | View → |
| §474 | Section 474 - Special Tax Provisions for Specific Entities - Section 474 | §474 | IT ACT 2025 | Basis | View → |
| §475 | Section 475 - Limited Liability Partnership (LLP) - tax | §475 | IT ACT 2025 | Basis | View → |
| §476 | Section 476 - Special Tax Provisions for Specific Entities - Section 476 | §476 | IT ACT 2025 | Basis | View → |
| §477 | Section 477 - Special Tax Provisions for Specific Entities - Section 477 | §477 | IT ACT 2025 | Basis | View → |
| §478 | Section 478 - Special Tax Provisions for Specific Entities - Section 478 | §478 | IT ACT 2025 | Basis | View → |
| §479 | Section 479 - Special Tax Provisions for Specific Entities - Section 479 | §479 | IT ACT 2025 | Basis | View → |
| §48 | Section 48 - Income of political parties | §48 | IT ACT 2025 | Capital Gains | View → |
| §480 | Section 480 - Partnership firms - taxation | §480 | IT ACT 2025 | Capital Gains | View → |
| §481 | Section 481 - Special Tax Provisions for Specific Entities - Section 481 | §481 | IT ACT 2025 | Capital Gains | View → |
| §482 | Section 482 - Special Tax Provisions for Specific Entities - Section 482 | §482 | IT ACT 2025 | Capital Gains | View → |
| §483 | Section 483 - Special Tax Provisions for Specific Entities - Section 483 | §483 | IT ACT 2025 | Capital Gains | View → |
| §484 | Section 484 - Special Tax Provisions for Specific Entities - Section 484 | §484 | IT ACT 2025 | Capital Gains | View → |
| §485 | Section 485 - Hindu Undivided Family (HUF) | §485 | IT ACT 2025 | Capital Gains | View → |
| §486 | Section 486 - Special Tax Provisions for Specific Entities - Section 486 | §486 | IT ACT 2025 | Capital Gains | View → |
| §487 | Section 487 - Special Tax Provisions for Specific Entities - Section 487 | §487 | IT ACT 2025 | Capital Gains | View → |
| §488 | Section 488 - Special Tax Provisions for Specific Entities - Section 488 | §488 | IT ACT 2025 | Capital Gains | View → |
| §489 | Section 489 - Special Tax Provisions for Specific Entities - Section 489 | §489 | IT ACT 2025 | Capital Gains | View → |
| §49 | Section 49 - Income of electoral trusts | §49 | IT ACT 2025 | Exemption | View → |
| §490 | Section 490 - Estate of deceased person | §490 | IT ACT 2025 | Basis | View → |
| §491 | Section 491 - Special Tax Provisions for Specific Entities - Section 491 | §491 | IT ACT 2025 | Basis | View → |
| §492 | Section 492 - Special Tax Provisions for Specific Entities - Section 492 | §492 | IT ACT 2025 | Basis | View → |
| §493 | Section 493 - Special Tax Provisions for Specific Entities - Section 493 | §493 | IT ACT 2025 | Basis | View → |
| §494 | Section 494 - Special Tax Provisions for Specific Entities - Section 494 | §494 | IT ACT 2025 | Basis | View → |
| §495 | Section 495 - Trust beneficiaries | §495 | IT ACT 2025 | Basis | View → |
| §496 | Section 496 - Special Tax Provisions for Specific Entities - Section 496 | §496 | IT ACT 2025 | Basis | View → |
| §497 | Section 497 - Special Tax Provisions for Specific Entities - Section 497 | §497 | IT ACT 2025 | Basis | View → |
| §498 | Section 498 - Special Tax Provisions for Specific Entities - Section 498 | §498 | IT ACT 2025 | Basis | View → |
| §499 | Section 499 - Special Tax Provisions for Specific Entities - Section 499 | §499 | IT ACT 2025 | Basis | View → |
| §5 | Scope of total income | §5 | I PRELIMINARY | Basis | View → |
| §500 | Section 500 - Closely-held companies - special provisions | §500 | IT ACT 2025 | Basis | View → |
| §501 | Section 501 - Powers of income-tax authorities | §501 | IT ACT 2025 | Basis | View → |
| §502 | Section 502 - Power, Procedure, and Revision - Section 502 | §502 | IT ACT 2025 | Basis | View → |
| §503 | Section 503 - Power, Procedure, and Revision - Section 503 | §503 | IT ACT 2025 | Basis | View → |
| §504 | Section 504 - Power, Procedure, and Revision - Section 504 | §504 | IT ACT 2025 | Basis | View → |
| §505 | Section 505 - Survey, search and seizure | §505 | IT ACT 2025 | Basis | View → |
| §506 | Section 506 - Power, Procedure, and Revision - Section 506 | §506 | IT ACT 2025 | Basis | View → |
| §507 | Section 507 - Power, Procedure, and Revision - Section 507 | §507 | IT ACT 2025 | Basis | View → |
| §508 | Section 508 - Power, Procedure, and Revision - Section 508 | §508 | IT ACT 2025 | Basis | View → |
| §509 | Section 509 - Power, Procedure, and Revision - Section 509 | §509 | IT ACT 2025 | Basis | View → |
| §50C | Full value of consideration for immovable property | §113 | IMMOVABLE PROPERTY | Capital Gains | View → |
| §510 | Section 510 - Power to call for information | §510 | IT ACT 2025 | Basis | View → |
| §511 | Section 511 - Power, Procedure, and Revision - Section 511 | §511 | IT ACT 2025 | Basis | View → |
| §512 | Section 512 - Power, Procedure, and Revision - Section 512 | §512 | IT ACT 2025 | Basis | View → |
| §513 | Section 513 - Power, Procedure, and Revision - Section 513 | §513 | IT ACT 2025 | Basis | View → |
| §514 | Section 514 - Power, Procedure, and Revision - Section 514 | §514 | IT ACT 2025 | Basis | View → |
| §515 | Section 515 - Power to inspect | §515 | IT ACT 2025 | Basis | View → |
| §516 | Section 516 - Power, Procedure, and Revision - Section 516 | §516 | IT ACT 2025 | Basis | View → |
| §517 | Section 517 - Power, Procedure, and Revision - Section 517 | §517 | IT ACT 2025 | Basis | View → |
| §518 | Section 518 - Power, Procedure, and Revision - Section 518 | §518 | IT ACT 2025 | Basis | View → |
| §519 | Section 519 - Power, Procedure, and Revision - Section 519 | §519 | IT ACT 2025 | Basis | View → |
| §520 | Section 520 - Power to make rules (CBDT) | §520 | IT ACT 2025 | Basis | View → |
| §521 | Section 521 - Power, Procedure, and Revision - Section 521 | §521 | IT ACT 2025 | Basis | View → |
| §522 | Section 522 - Power, Procedure, and Revision - Section 522 | §522 | IT ACT 2025 | Basis | View → |
| §523 | Section 523 - Power, Procedure, and Revision - Section 523 | §523 | IT ACT 2025 | Basis | View → |
| §524 | Section 524 - Power, Procedure, and Revision - Section 524 | §524 | IT ACT 2025 | Basis | View → |
| §525 | Section 525 - Power to issue notifications | §525 | IT ACT 2025 | Basis | View → |
| §526 | Section 526 - Reference to existing precedents - Section 264 | §526 | IT ACT 2025 | Basis | View → |
| §527 | Section 527 - Anomalies and ambiguities - resolution | §527 | IT ACT 2025 | Basis | View → |
| §528 | Section 528 - Cross-references to 1961 Act | §528 | IT ACT 2025 | Basis | View → |
| §529 | Section 529 - Repeal, Savings and Miscellaneous - Section 529 | §529 | IT ACT 2025 | Basis | View → |
| §53 | Section 53 - Valuation of perquisites | §53 | IT ACT 2025 | Basis | View → |
| §530 | Section 530 - Reference of cases to CBDT | §530 | IT ACT 2025 | Basis | View → |
| §531 | Section 531 - Repeal, Savings and Miscellaneous - Section 531 | §531 | IT ACT 2025 | Basis | View → |
| §532 | Section 532 - Repeal, Savings and Miscellaneous - Section 532 | §532 | IT ACT 2025 | Basis | View → |
| §533 | Section 533 - Indemnity for actions in good faith | §533 | IT ACT 2025 | Basis | View → |
| §534 | Section 534 - Repeal, Savings and Miscellaneous - Section 534 | §534 | IT ACT 2025 | Basis | View → |
| §535 | Section 535 - Power to remove difficulties | §535 | IT ACT 2025 | Basis | View → |
| §536 | Section 536 - Savings clause - pre-April-2026 proceedings under 1961 Act | §536 | IT ACT 2025 | Basis | View → |
| §54 | Section 54 - ESOP perquisite valuation | §54 | IT ACT 2025 | Capital Gains | View → |
| §54EC | Capital gains exemption via NHAI/REC bonds - Section 116 | §116 | IT ACT 2025 | Capital Gains | View → |
| §54F | Capital gains on transfer of assets other than house property | §115 | IT ACT 2025 | Capital Gains | View → |
| §55 | Section 55 - Rent-free accommodation valuation | §55 | IT ACT 2025 | Basis | View → |
| §56 | Section 56 - Motor car perquisite | §56 | IT ACT 2025 | Basis | View → |
| §56(2)(vii) | Gifts received - taxability | §127 | IT ACT 2025 | Basis | View → |
| §57 | Section 57 - Stock option taxation | §57 | IT ACT 2025 | Basis | View → |
| §58 | Section 58 - Income from Salaries & House Property - Section 58 | §58 | IT ACT 2025 | Basis | View → |
| §59 | Section 59 - Income from Salaries & House Property - Section 59 | §59 | IT ACT 2025 | Basis | View → |
| §6 | Residence in India | §6 | I PRELIMINARY | Basis | View → |
| §60 | Section 60 - Gratuity computation | §60 | IT ACT 2025 | Basis | View → |
| §61 | Section 61 - Income from Salaries & House Property - Section 61 | §61 | IT ACT 2025 | Basis | View → |
| §62 | Section 62 - Income from Salaries & House Property - Section 62 | §62 | IT ACT 2025 | Basis | View → |
| §63 | Section 63 - Pension provisions | §63 | IT ACT 2025 | Basis | View → |
| §64 | Section 64 - Income from Salaries & House Property - Section 64 | §64 | IT ACT 2025 | Basis | View → |
| §68 | Section 68 - Deemed ownership | §68 | IT ACT 2025 | Basis | View → |
| §69 | Section 69 - Composite rent | §69 | IT ACT 2025 | Basis | View → |
| §7 | Income deemed to accrue or arise in India | §7 | I PRELIMINARY | Basis | View → |
| §70 | Set-off of loss from one source against income from another source | §140 | INTRA HEAD | Basis | View → |
| §71 | Set-off of loss from one head against income from another | §141 | INTER HEAD | Basis | View → |
| §72 | Section 72 - Restrictions on house property loss set-off | §72 | IT ACT 2025 | Basis | View → |
| §73 | Section 73 - Income from Salaries & House Property - Section 73 | §73 | IT ACT 2025 | Basis | View → |
| §74 | Section 74 - Income from Salaries & House Property - Section 74 | §74 | IT ACT 2025 | Basis | View → |
| §75 | Section 75 - Co-ownership of property | §75 | IT ACT 2025 | Basis | View → |
| §76 | Section 76 - Income from Salaries & House Property - Section 76 | §76 | IT ACT 2025 | Basis | View → |
| §77 | Section 77 - Income from Salaries & House Property - Section 77 | §77 | IT ACT 2025 | Basis | View → |
| §78 | Section 78 - Construction-linked deductions | §78 | IT ACT 2025 | Basis | View → |
| §79 | Section 79 - Self-occupied property - special rules | §79 | IT ACT 2025 | Basis | View → |
| §8 | Income from business connection in India | §8 | I PRELIMINARY | Other | View → |
| §80C | Section 80C - Deduction for Investments (now Section 123) | §123 | IT ACT 2025 | Deduction | View → |
| §80CCD | Deduction for NPS contributions - Section 323 | §323 | IT ACT 2025 | Deduction | View → |
| §80CCD(1B) | Additional NPS self-contribution deduction - Section 323(1B) | §323 | IT ACT 2025 | Deduction | View → |
| §80D | Deduction for health insurance premium - Section 322 | §322 | IT ACT 2025 | Deduction | View → |
| §80DD | Deduction for maintenance of dependent with disability | §326 | IT ACT 2025 | Deduction | View → |
| §80DDB | Deduction for specified diseases | §327 | IT ACT 2025 | Deduction | View → |
| §80E | Deduction for education loan interest - Section 324 | §324 | INTEREST DEDUCTION | Deduction | View → |
| §80EEA | Deduction for first-home buyers - Section 328 | §328 | IT ACT 2025 | Deduction | View → |
| §80G | Deduction for donations to charitable organisations - Section 330 | §330 | IT ACT 2025 | Deduction | View → |
| §80GG | Deduction for rent paid - Section 331 (no HRA) | §331 | IT ACT 2025 | Deduction | View → |
| §80TTA | Deduction on savings account interest - Section 335 | §335 | IT ACT 2025 | Deduction | View → |
| §80TTB | Deduction on interest for senior citizens - Section 336 | §336 | IT ACT 2025 | Deduction | View → |
| §80U | Deduction for persons with disability - Section 340 | §340 | IT ACT 2025 | Deduction | View → |
| §84 | Section 84 - Depreciation methods | §84 | IT ACT 2025 | Business | View → |
| §86 | Section 86 - Additional depreciation | §86 | IT ACT 2025 | Business | View → |
| §87 | Section 87 - Investment allowance | §87 | IT ACT 2025 | Business | View → |
| §87A | Tax Rebate under Section 157 (formerly Section 87A) | §157 | IX TAX REBATE | Rebate | View → |
| §89 | Section 89 - Amortisation of preliminary expenses | §89 | IT ACT 2025 | Business | View → |
| §9 | Income deemed to accrue or arise in India - specific cases | §9 | I PRELIMINARY | Basis | View → |
| §90 | Agreement with foreign countries for avoidance of double taxation | §254 | IT ACT 2025 | Basis | View → |
| §90A | Adoption by Central Government of agreement between specified associations | §255 | IT ACT 2025 | Basis | View → |
| §91 | Countries with which no agreement exists - unilateral relief | §256 | IT ACT 2025 | Basis | View → |
| §92 | Section 92 - Expenses on advertising | §92 | IT ACT 2025 | Business | View → |
| §92B | Meaning of international transaction | §258 | INTERNATIONAL TRANSACTION DEFINITION | Basis | View → |
| §93 | Section 93 - Expenditure on family planning | §93 | IT ACT 2025 | Business | View → |
| §96 | Section 96 - Specified businesses - sunset clauses | §96 | IT ACT 2025 | Business | View → |
| §97 | Section 97 - Compensation for termination of business | §97 | IT ACT 2025 | Business | View → |
| §99 | Section 99 - MSME payment timelines (43B(h)) | §99 | IT ACT 2025 | Business | View → |
Frequently Asked Questions
Why were Income Tax Act sections renumbered in 2025?▾
The Income Tax Act 2025 is a complete rewrite of the 1961 Act. Parliament enacted it to consolidate 819 sections into a cleaner 536-section structure in plain language. All section numbers are rationalized - some sections are merged, some split.
Is Section 80C now a different number in IT Act 2025?▾
Yes. The deduction for investments (PPF, ELSS, LIC, NSC) previously under Section 80C of IT Act 1961 is now under Section 123 of IT Act 2025. The deduction limit (₹1.5 lakh) and eligible instruments remain unchanged.
Are all 1961 sections present in the 2025 Act?▾
Not all. 819 sections were consolidated to 536 - meaning several sections were merged. For example, multiple sections related to presumptive taxation are now grouped under a single chapter.
Does renumbering affect my existing ITR filings?▾
No. Your filed returns reference the 1961 Act. For future FY 2026-27 onwards (tax year 2026-27), the 2025 Act applies. CBDT forms and ITR forms now cite the new section numbers.
Where is the official section mapping published?▾
The Ministry of Finance and CBDT publish cross-reference tables in the official gazette. ThynkTax compiles this into an interactive mapper for quick lookup.