Section 55 to 80 of Income Tax Act 1961

What is the Meaning of adjusted cost of improvement and cost of acquisition? Section 55 of Income Tax Act 1961

What is Reference to Valuation Officer? Section 55A of Income Tax Act 1961

What is Income from other sources? Section 56 of Income Tax Act 1961

What are Deductions? Section 57 of Income Tax Act 1961

What are the Amounts not deductible? Section 58 of Income Tax Act 1961

What are Profits chargeable to tax? What is Transfer of income where there is no transfer of assets? What is Revocable transfer of assets? Section 59, 60 and 61 of Income Tax Act 1961

 

 

What is the meaning of Transfer irrevocable for a specified period? How Transfer and revocable transfer defined? Section 62 and 63 of Income Tax Act 1961

What is the meaning Income of individual to include income of spouse, minor child, etc? Section 64 of Income Tax Act 1961

What is the meaning Liability of person in respect of income included in the income of another person? What is Total income? Section 65 and 66 of Income Tax Act 1961

What is the Method of computing a member's share in income of association of persons or body of individuals? Section 67A of Income Tax Act 1961

What is Cash credits? What are Unexplained investments? Section 68 and 69 of Income Tax Act 1961

What is Unexplained money, etc? What are Amount of investments, etc., not fully disclosed in books of account? Section 69A and 69B of Income Tax Act 1961

What is Unexplained expenditure, etc? What is Amount borrowed or repaid on hundi? Section 69C and 69D of Income Tax Act 1961

What is Set off of loss from one source against income from another source under the same head of income? Section 70 of Income Tax Act 1961

What is Set off of loss from one head against income from another?. What is Transitional provisions for set off of loss under the head "Income from house property"? Section 71 and 71A of Income Tax Act 1961

What is Carry forward and set off of loss from house property? Section 71B of Income Tax Act 1961

What is Carry forward and set off of business losses? Section 72 of Income Tax Act 1961

What are the Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc? Section 72A of Income Tax Act 1961

What are the Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation of banking company in certain cases? Section 72AA of Income Tax Act 1961

What are the Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks? Section 72AB of Income Tax Act 1961

What is the treatment of Losses in speculation business? Section 73 of Income Tax Act 1961

What is Carry forward and set off of losses by specified business? What is Losses under the head "Capital gains? Section 73A and 74 of Income Tax Act 1961

What is Losses from certain specified sources falling under the head "Income from other sources"? Section 74A of Income Tax Act 1961

What is Losses of firms? How to Carry forward and set off of losses in case of change in constitution of firm or on succession? Section 75 and 78 of Income Tax Act 1961

What is Carry forward and set off of losses in the case of certain companies Submission of return for losses? Section 79 and 80 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