| 1 | Short title, extent and commencement |
| 5A | Apportionment of income between spouses governed by Portuguese Civil Code |
| 7 | Income deemed to be received |
| 9 | Income deemed to accrue or arise in India |
| 10 | Incomes not included in total income |
| 10A | Special provision in respect of newly established undertakings in free trade zone, etc |
| 10AA | Special provisions in respect of newly established Units in Special Economic Zones |
| 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings |
| 10BA | Special provisions in respect of export of certain articles or things |
| 10BB | Meaning of computer programmes in certain cases |
| 10C | Special provision in respect of certain industrial undertakings in North-Eastern Region |
| 11 | Income from property held for charitable or religious purposes |
| 12 | Income of trusts or institutions from contributions |
| 12A | Conditions for applicability of sections 11 and 12 |