Section 92A to 112A of Income Tax Act 1961

What is the Meaning of associated enterprise? Section 92A of Income Tax Act 1961

What is the Meaning of international transaction? Section 92B of Income Tax Act 1961

What is the Meaning of specified domestic transaction? Section 92BA of Income Tax Act 1961

What is Computation of arm's length price? Section 92C of Income Tax Act 1961

What is Reference to Transfer Pricing Officer? Section 92CA of Income Tax Act 1961

What is Power of Board to make safe harbour rules? What is Advance pricing agreement? Section 92CB and 92CC of Income Tax Act 1961

What is the Effect to advance pricing agreement? Section 92CD of Income Tax Act 1961

Section 92CE Secondary adjustment in certain cases

 

 

What is Maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction? Section 92D of Income Tax Act 1961

What is Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction? 92E of Income Tax Act 1961

What is the Definitions of certain terms relevant to computation of arm's length price, etc? Section 92F of Income Tax Act 1961

What is the avoidance of income-tax by transactions resulting in transfer of income to non-residents? Section 93 of Income Tax Act 1961

What is Avoidance of tax by certain transactions in securities? Section 94 of Income Tax Act 1961

What is Special measures in respect of transactions with persons located in notified jurisdictional area? Section 94A of Income Tax Act 1961

Section 94B Limitation on interest deduction in certain cases

What is Applicability of General Anti-Avoidance Rule? What is Impermissible avoidance arrangement? Section 95 and 96 of Income Tax Act 1961

What is Arrangement to lack commercial substance? What is Consequences of impermissible avoidance arrangement? Section 97 and 98 of Income Tax Act 1961

What is Treatment of connected person and accommodating party? Application of this Chapter What is Framing of guidelines? Section 99, 100 and 101 of Income Tax Act 1961

What are the Definitions? Section 102 of Income Tax Act 1961

What is Determination of tax where total income includes income on which no tax is payable? What is Tax on accumulated balance of recognised provident fund? Section 110 and 111 of Income Tax Act 1961

What is Tax on short-term capital gains in certain cases? Section 111A of Income Tax Act 1961

What is Tax on long-term capital gains? Section 112 of Income Tax Act 1961

Section 112A Tax on long-term capital gains in certain cases

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