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Income-tax Act, 2025
23 chapters · 536 sections
Chapters
23
1
Preliminary
2
Basis of Charge
¶
Chapter 2 overview
4
Charge of income-tax
5
Scope of total income
6
Residence in India
7
Income deemed to be received
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
3
Incomes Which Do Not Form Part of Total Income
4
Computation of Total Income
5
Income of Other Persons, Included in Total Income of Assessee
6
Aggregation of Income
7
Set Off, Or Carry Forward and Set Off of Losses
8
Deductions to Be Made in Computing Total Income
9
Rebates and Reliefs
10
Special Provisions Relating to Avoidance of Tax
11
General Anti-Avoidance Rule
12
Mode of Payment in Certain Cases, Etc
13
Determination of Tax in Special Cases
14
Tax Administration
15
Return of Income
16
Procedure For Assessment
17
Special Provisions Relating to Certain Persons
18
Appeals, Revision and Alternate Dispute Resolutions
19
Collection and Recovery of Tax
20
Refunds
21
Penalties
22
Offences and Prosecution
23
Miscellaneous
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Chapter 2
Chapter 2
Basis of Charge
7 sections (4–10)
4
Charge of income-tax
5
Scope of total income
6
Residence in India
7
Income deemed to be received
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
Chapter 1
Preliminary
Chapter 3
Incomes Which Do Not Form Part of Total Income
