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Income-tax Act, 2025
23 chapters · 536 sections
Chapters
23
1
Preliminary
2
Basis of Charge
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
¶
Chapter 9 overview
155
Rebate to be allowed in computing income-tax
156
Rebate of income-tax in case of certain individuals
157
Relief when salary, etc., is paid in arrears or in advance
158
Relief from taxation in income from retirement benefit account maintained in a notified country
159
Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
160
Countries with which no agreement exists
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 9
Chapter 9
Rebates and Reliefs
6 sections (155–160)
155
Rebate to be allowed in computing income-tax
156
Rebate of income-tax in case of certain individuals
157
Relief when salary, etc., is paid in arrears or in advance
158
Relief from taxation in income from retirement benefit account maintained in a notified country
159
Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
160
Countries with which no agreement exists
Chapter 8
Deductions to Be Made in Computing Total Income
Chapter 10
Special Provisions Relating to Avoidance of Tax
