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Income-Tax Act, 1961 as amended by Finance Act   
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Section No.Section Heading
1Short title, extent and commencement
3Previous year defined
4Charge of income-tax
5Scope of total income
5AApportionment of income between spouses governed by Portuguese Civil Code
6Residence in India
7Income deemed to be received
8Dividend income
9Income deemed to accrue or arise in India
10Incomes not included in total income
10ASpecial provision in respect of newly established undertakings in free trade zone, etc
10AASpecial provisions in respect of newly established Units in Special Economic Zones
10BSpecial provisions in respect of newly established hundred per cent export-oriented undertakings
10BASpecial provisions in respect of export of certain articles or things
10BBMeaning of computer programmes in certain cases
10CSpecial provision in respect of certain industrial undertakings in North-Eastern Region
11Income from property held for charitable or religious purposes
12Income of trusts or institutions from contributions
12AConditions for applicability of sections 11 and 12

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