Section 45 to 54H of Income Tax Act 1961

What is Capital gains? Section 45 of Income Tax Act 1961

What is Capital gains on distribution of assets by companies in liquidation? What is Capital gains on purchase by company of its own shares or other specified securities? Section 46 and 46a of Income Tax Act 1961

What are the Transactions not regarded as transfer? Section 47 of Income Tax Act 1961

What is Withdrawal of exemption in certain cases? Section 47A of Income Tax Act 1961

What is Mode of computation? Section 48 of Income Tax Act 1961

What is Cost with reference to certain modes of acquisition? Section 49 of Income Tax Act 1961

 

 

What is Special provision for computation of capital gains in case of depreciable assets? Section 50 of Income Tax Act 1961

What is Special provision for cost of acquisition in case of depreciable asset? What is Special provision for computation of capital gains in case of slump sale? Section 50A and 50B of Income Tax Act 1961

What is Special provision for full value of consideration in certain cases? Section 50C of Income Tax Act 1961

Section 50CA Special provision for full value of consideration for transfer of share other than quoted share

What is Fair market value deemed to be full value of consideration in certain cases Advance money received? Section 50D and 51 of Income Tax Act 1961

How to calculate Profit on sale of property used for residence? Section 54 of Income Tax Act 1961

How to Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases? Section 54B of Income Tax Act 1961

What is the meaning of Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases? Section 54D of Income Tax Act 1961

What is the meaning of Capital gain on transfer of capital assets not to be charged in certain cases? Section 54E of Income Tax Act 1961

What is the meaning of Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities? Section 54EA of Income Tax Act 1961

What is the meaning of Capital gain on transfer of long-term capital assets not to be charged in certain cases? Section 54EB of Income Tax Act 1961

What is the meaning of Capital gain not to be charged on investment in certain bonds? Section 54EC of Income Tax Act 1961

What is the meaning of Capital gain on transfer of certain listed securities or unit not to be charged in certain cases? Section 54ED of Income Tax Act 1961

Section 54EE Capital gain not to be charged on investment in units of a specified fund

What is the meaning of Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house? Section 54F of Income Tax Act 1961

What is the Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area? Section 54G of Income Tax Act 1961

What is the Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone? Section 54GA of Income Tax Act 1961

What is the meaning of Capital gain on transfer of residential property not to be charged in certain cases? Section 54GB of Income Tax Act 1961

What is Extension of time for acquiring new asset or depositing or investing amount of capital gain? Section 54H of Income Tax Act 1961

Income tax Act 1961

Section 2- Definitions

Section 3 - Previous Year,  Section 4, Charge of Income tax

Section 5 - Scope of total income, Section 6, Apportionment of income between spouses governed by Portuguese Civil Code

Section 6 - Residence in India, Section 7- Income deemed to be received

Section 8 - Dividend income

Section 9 - Income deemed to accrue or arise in India

Section 9A - meaning of Certain activities not to constitute business connection in India

Section 10 - Incomes not included in total income

Section 10A - Special provision in respect of newly established undertakings in free trade zone, etc

Section 10AA - Special provisions in respect of newly established Units in Special Economic Zones

Section 10B - Special provisions in respect of newly established hundred per cent export-oriented undertakings

Section 10BA - Special provisions in respect of export of certain articles or things

Section 10BB - Meaning of computer programmes in certain cases

Section 10C - Special provision in respect of certain industrial undertakings in North- Eastern Region

Section 11 - Income from property held for charitable or religious purposes

Section 12 - Income of trusts or institutions from contributions

Section 12A - Conditions for applicability of sections 11 and 12

Section 12AA - Procedure for registration

Section 13 - Section 11 not to apply in certain cases

Section 13A - Special provision relating to incomes of political parties, Section 13B - Special provisions relating to voluntary contributions received by electoral trust

Section 14 - Heads of income, Section 14A - Expenditure incurred in relation to income not includible in total income

Section 15 - Salaries, Section 16 - Deductions from salaries

Section 17 - Salary, perquisite and profits in lieu of salary

Section 22 to 35E

Section 36 to 44 DB

Section 45 to 54H

Section 55 to 80

Section 80ab to 80hhe

Section 81 to 92

Section 92A to 112

Section 113 to 115JF

Section 115JG to 115WM

Section 116 to 134

Section 135 to 150

Section 151 to 160

Section 161 to 180

Section 181 to 200A

Section 201 to 230

Section 231 to 250

Section 251 to 270

Section 270A of Income Tax Act is to impose penalty for under reporting and misreporting of income w.e.f 1.4.2017

Immunity available to genuine tax payers under Section 270AA of Income Tax Act against penalty under section 270A.

Section 271 to 298