Laws 4 India - Income Tax Act, 1961 (As amended by Finance Act, 2007)

INCOME-TAX ACT, 1961
[Act No. 43 of Year 1961]
[AS AMENDED BY FINANCE ACT, 2007]

Chapter I - Preliminary
Chapter II - Basis of Charge
Chapter III - Incomes which do not form part of total income
Chapter IV - Computation of total income
Chapter V - Income of other persons, included in assessee's total income
Chapter VI - Aggregation of income and set off or carry forward of loss
Chapter VIA - Deductions to be made in computing total income
Chapter VII - Incomes forming part of total income on which no income-tax is payable
Chapter VIII - Rebates and reliefs
Chapter IX - Double taxation relief
Chapter X - Special provisions relating to avoidance of tax
Chapter XII - Determination of tax in certain special cases
Chapter XII-A - Special provisions relating to certain incomes of non-residents
Chapter XII-B - Special provisions relating to certain companies
Chapter XII-D - Special provisions relating to tax on distributed profits of domestic companies
Chapter XII-E - Special provisions relating to tax on distributed income
Chapter XII-F - Special provisions relating to tax on income received from venture capital companies and venture capital funds
Chapter XII-G - Special provisions relating to Income of Shipping Companies
Chapter XII-H - Income Tax on Fringe Benifits
Chapter XIII - Income-tax authorities
Chapter XIV - Procedure for assessment
Chapter XIV-A - Special provision for avoiding repetitive appeals
Chapter XIV-B - Special procedure for assessment of search cases
Chapter XV - Liability in special cases
Chapter XVI - Special provisions applicable to firms
Chapter XVII - Collection and recovery of tax
Chapter XVIII - Relief respecting tax on dividends in certain cases
Chapter XIX - Refunds
Chapter XIX-A - Settlement of cases
Chapter XIX-B - Advance rulings
Chapter XX - Appeals and revision
Chapter XX- A - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
Chapter XX-B - Requirement as to mode of [acceptance, payment or] repayment in certain cases to counteract evasion of tax
Chapter XX-C - Purchase by central government of immovable properties in certain cases of transfer
Chapter XXI - Penalties imposable
Chapter XXII - Offences and prosecutions
CHAPTER XXIII - Miscellaneous
SCHEDULES
- Schedule I
- Schedule II
- Schedule III
- Schedule IV
- Schedule V
- Schedule VI
- Schedule VII
- Schedule VIII
- Schedule IX
- Schedule X
- Schedule XI
- Schedule XII
- Schedule XIII
- Schedule XIV