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Total Records: 555
SECTION NO.HEADING
0 THE INCOME-TAX ACT, 2025
0 INCOME-TAX ACT, 2025 - CORRGENDUM
0 IT 1961 and IT 2025 SECTION MAPING
1 Short title, extent and commencement
2 Definitions
3 Definition of “tax year”
4 Charge of income-tax
5 Scope of total income
6 Residence in India
7 Income deemed to be received and dividend deemed to be income in a tax year
8 Income on receipt of capital asset or stock-in-trade by specified person from specified entity
9 Income deemed to accrue or arise in India
10 Apportionment of income between spouses governed by Portuguese Civil Code.
11 Incomes not included in total income
12 Incomes not included in total income of political parties and electoral trusts
13 Heads of income
14 Income not forming part of total income and expenditure in relation to such income
15 Salaries
16 Income from salary.
17 Perquisite
18 Profits in lieu of salary.
19 Deductions from salaries
20 Income from house property.
21 Determination of annual value
22 Deductions from income from house property
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