Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
31 Mar 19 Professional Tax Deposit(monthly) of organisation
15 Mar 19
Supreme Court: income tax must be deducted from creditor interest
Black Money crackdown: Income Tax office asks citizens to report suspicious cash transactions in Lok Sabha Elections 2019
Indian GST Council Endorses GST Rate Changes For Housing
Unused ITC for half-built houses to be reversed
No beneficial decisions by GST Council till polls on 
14 Mar 19
Key GST Changes Effective 01 April, 2019
Big Yellow Fish In GST Net
With reduction in GST rates, expect housing demand to go up: Keki Mistry
Additional Income Tax officials deputed to monitor poll expenditure in Northeast
13 Mar 19
Solar capacity addition to slow down till FY2019-20: Crisil
Taxpayers can compare tax liability declared in final, summary GST returns forms: GSTN
Taxation - Legal Milestones In 2018 And A Look Ahead
Common GST, property errors flagged for tax agents
Gujarat: Traders make own wishlist, demand level playing field
12 Mar 19
Income tax slab for senior citizens AY 2019-20: Find out the tax slabs, tax rates
Tax official reveals achievements of Chinas income tax cut
No income tax rebate on FD losses due to liquidation of firm
GST Council to clarify real estate concerns
25 Feb 19
DTC panel is likely to get one more month to draft the law, says official
Reality check! Stellar growth in income tax e-returns, but not in the taxpayer base
Stringent KYC norms for firms kick in from today
Boards of companies should assert ethical conduct: CII
GST on under-construction housing properties cut to 5%, affordable houses to 1%
18 Feb 19
Pune: Will raise GST share issue with centre, state, says Dilip Kamble
GST math conundrum: Budgeted growth target of 20% ambitious
Not enough credit, late GST refunds a concern for exporters: Industry tells govt
17 Feb 19
Indore: MP to get major benefits in GST law review panel meet
With improved compliance, the GST is implementation will streamline further
GoM report on real estate expected soon
Declining household savings after demonetisation, GST hit investment
16 Feb 19
IT firm on radar over bribery allegation
P C Mody takes charge as new CBDT chief
Project delays to defaults, bankers flag issues on realty sector exposures
15 Feb 19
GST: threshold raised for suppliers of goods in most States
ICAI to train 1 lakh students on GST accounting
GST Council to consider rate cut on property: Piyush Goyal
14 Feb 19
GST Council Likely To Meet Next Week To Discuss Cement Rate Cut
Tax reforms, not constraint, will boost revenues
Goyal asks banks to meet realty cos within a fortnight
13 Feb 19
How to get income tax benefits from insurance cover
Liquidity relief on the way for exporters
GST Act violation: HC dismisses advance bail pleas
10 Feb 19
GoM proposes 5% GST for under-construction homes, 3% for affordable housing: Report
Qatar urges Modi Government to include natural gas in GST
09 Feb 19
GST on service sector: Vague orders by advance ruling authorities spell trouble
On GST Council table: Tax relief for real estate, duty relaxation for exporters
Real estate panel mulls cutting GST on houses to 5 PC
08 Feb 19
Ahmedabad: Rule change in GST to burn cash of bizmen
Tax authorities to levy interest on cash, ITC component of GST paid after due date
Income tax department holding back refunds amounting to thousands of crores
We have Redesigned website 10/25/2015

Income Tax Act

Select The Year
Enter Section No Enter Section Heading
Section NoSection Heading
Page size:
 820 items in 17 pages
1Short title, extent and commencement
3Previous year defined
4Charge of income-tax
5Scope of total income
5A Apportionment of income between spouses governed by Portuguese Civil Code
6Residence in India
7Income deemed to be received
8Dividend income
9Income deemed to accrue or arise in India
10Incomes not included in total income
10A Special provision in respect of newly established undertakings in free trade zone, etc
10AA Special provisions in respect of newly established Units in Special Economic Zones
10B Special provisions in respect of newly established hundred per cent export-oriented undertakings
10BA Special provisions in respect of export of certain articles or things
10BB Meaning of computer programmes in certain cases
10C Special provision in respect of certain industrial undertakings in North-Eastern Region
11Income from property held for charitable or religious purposes
12Income of trusts or institutions from contributions
12A Conditions for applicability of sections 11 and 12
12AA Procedure for registration
13Section 11 not to apply in certain cases
13A Special provision relating to incomes of political parties
13B Special provisions relating to voluntary contributions received by electoral trust
14Heads of income
14A Expenditure incurred in relation to income not includible in total income
16Deductions from salaries
17“Salary”, “perquisite” and “profits in lieu of salary” defined
18[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
22Income from house property
23Annual value how determined
24Deductions from income from house property
25Amounts not deductible from income from house property
25A Special provision for cases where unrealised rent allowed as deduction is realised subsequently
25AA Unrealised rent received subsequently to be charged to income-tax
25B Special provision for arrears of rent received
26Property owned by co-owners
27“Owner of house property”, “annual charge”, etc., defined
28Profits and gains of business or profession
29Income from profits and gains of business or profession, how computed
30Rent, rates, taxes, repairs and insurance for buildings
31Repairs and insurance of machinery, plant and furniture
32A Investment allowance
32AB Investment deposit account
32AC Investment in new plant or machinery
33Development rebate
33A Development allowance
33AB Tea development account ,coffee development account and rubber development account