REPEALEDThis Act was repealed on 1 April 2026 by the Income-tax Act, 2025. It is kept here for reference and for assessment years up to 2026-27 only. For the current law see the Income-tax Act, 2025.
The Income-tax Act, 1961
The income-tax law of 64 years — repealed from 1 April 2026 by the Income-tax Act, 2025, but still the Act for every assessment year up to 2026-27: previous year and assessment year, residence, the five heads of income, Chapter VI-A deductions, TDS and TCS, assessment, appeals, penalties and prosecution. All 919 sections and every Schedule, with the amendments made by the Finance Act, 2026 shown in place.
An Act to consolidate and amend the law relating to income-tax and super-tax
BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :—
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Chapter I
Preliminary
ss. 1–3Chapter II
Basis of Charge
ss. 4–9BChapter III
Incomes Which Do not Form Part of Total Income
ss. 10–13BChapter IV
COMPUTATION OF TOTAL INCOME Heads of income
ss. 14–591414A151617182223242525A2627282930313232A32AB32AC32AD3333A33AB33ABA33AC33B3434A3535A35AB35ABA35ABB35AC35AD35B35C35CC35CCA35CCB35CCC35CCD35D35DD35DDA35E363738394040A41424343A43AA43B43C43CA43CB43D4444A44AA44AB44AC44AD44ADA44AE44AF44B44BB44BBA44BBB44BBC44BBD44C44D44DA44DB454646A4747A48495050A50AA50B50C50CA50D5152535454A54B54C54D54E54EA54EB54EC54ED54EE54F54G54GA54GB54H5555A56575859
Chapter V
Income of Other Persons, Included in Assessee's Total Income
ss. 60–65Chapter VI
Aggregation of Income and Set Off or Carry Forward of Loss
ss. 66–80Chapter VIA
Deductions to Be Made in Computing Total Income
ss. 80A–80VV80A80AA80AB80AC80B80C80CC80CCA80CCB80CCC80CCD80CCE80CCF80CCG80CCH80D80DD80DDB80E80EE80EEA80EEB80F80FF80G80GG80GGA80GGB80GGC80H80HH80HHA80HHB80HHBA80HHC80HHD80HHE80HHF80-I80-IA80-IAB80-IAC80-IB80-IBA80-IC80-ID80-IE80J80JJ80JJA80JJAA80K80L80LA80M80MM80N80-O80P80PA80Q80QQ80QQA80QQB80R80RR80RRA80RRB80S80T80TT80TTA80TTB80U80V80VV
Chapter VI-B
Restriction on Certain Deductions in the Case of Companies
s. 80VVAChapter VII
Incomes Forming Part of Total Income on Which No Income-tax Is Payable
ss. 81–86AChapter VIII
Rebates and Reliefs]
ss. 87–89AChapter IX
Double Taxation Relief
ss. 90–91Chapter X
Special Provisions Relating to Avoidance of Tax
ss. 92–94BChapter X-A
General Anti-avoidance Rule
ss. 95–102Chapter XI
Additional Income-tax on Undistributed Profits
ss. 104–109Chapter XII
Determination of Tax in Certain Special Cases
ss. 110–115BBJChapter XII-A
Special Provisions Relating to Certain Incomes of Non-residents
ss. 115C–115-IChapter XII-B
Special Provisions Relating to Certain Companies
ss. 115J–115JBChapter XII-BA
Special Provisions Relating to Certain Persons Other Than a Company
ss. 115JC–115JFChapter XII-BBs. 115JG
Chapter XII-BC
Special Provisions Relating to Foreign Company Said to Be Resident in India
s. 115JHChapter XII-C
Special Provisions Relating to Retail Trade, Etc.
ss. 115K–115NChapter XII-Dss. 115-O–115Q
Chapter XII-DAss. 115QA–115QC
Chapter XII-E
Special Provisions Relating to Tax on Distributed Income
ss. 115R–115TChapter XII-EAss. 115TA–115TCA
Chapter XII-EBss. 115TD–115TF
Chapter XII-Fs. 115U
Chapter XII-FA
Special Provisions Relating to Business Trusts
s. 115UAChapter XII-FBs. 115UB
Chapter XII-G
Special Provisions Relating to Income of Shipping Companies
ss. 115V–115VZCChapter XII-H
Income-tax on Fringe Benefits
ss. 115W–115WMChapter XIII
Income-tax Authorities
ss. 116–138Chapter XIV
Procedure for Assessment
ss. 139–158Chapter XIV-A
Special Provision for Avoiding Repetitive Appeals
ss. 158A–158ABChapter XIV-B
Special Procedure for Assessment of Search Cases
ss. 158B–158BIChapter XV
Liability in Special Cases
ss. 159–181Chapter XVI
Special Provisions Applicable to Firms
ss. 182–189AChapter XVII
Collection and Recovery of Tax
ss. 190–234-I190191192192A193194194A194B194BA194BB194C194D194DA194E194EE194F194G194H194-I194-IA194-IB194-IC194J194K194L194LA194LB194LBA194LBB194LBC194LC194LD194M194N194-O194P194Q194R194S194T195195A196196A196B196C196D197197A197B198199200200A201202203203A203AA204205206206A206AA206AB206B206C206CA206CB206CC206CCA207208209209A210211212213214215216217218219220221222223224225226227228228A229230230A231232233234234A234B234C234D234E234F234G234H234-I
Chapter XVIII
Relief respecting tax on dividends in certain cases
ss. 235–236AChapter XIX
Refunds
ss. 237–245Chapter XIX-A
Settlement of cases
ss. 245A–245MChapter XIX-AA
Dispute Resolution Committee in Certain Cases
s. 245MAChapter XIX-B
Advance Rulings
ss. 245N–245WChapter XX
Appeals and Revision
ss. 246–269Chapter XX-Ass. 269A–269S
Chapter XX-Bss. 269SS–269TT
Chapter XX-Css. 269U–269UP
Chapter XXI
Penalties Imposable
ss. 270–275Chapter XXII
Offences and Prosecutions
ss. 275A–280AChapter XXII-A
Annuity Deposits
s. 280A-280XChapter XXII
Offences and Prosecutions
ss. 280B–280DChapter XXII-B
Tax Credit Certificates
ss. 280Y–280ZEChapter XXIII
Miscellaneous
ss. 281–298Schedules
The Schedules
14 in allNo section matches that.