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INCOME TAX ACT, 2025

INCOME TAX ACT, 2025

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ISBN icon
9789347779060
ISBN
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2026
Edition
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Paperback
Binding
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Bharat
Publisher
Custom Info

Description

CHAPTER I
PRELIMINARY

1. Short title, extent and commencement
2. Definitions
3. Definition of “tax year”
CHAPTER II
BASIS OF CHARGE
4. Charge of income-tax
5. Scope of total income
6. Residence in India
7. Income deemed to be received and dividend deemed to be income in a tax year
8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity
9. Income deemed to accrue or arise in India
10. Apportionment of income between spouses governed by Portuguese Civil Code
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
A.—Incomes not to be included in total income
11. Incomes not included in total income
B.—Incomes not to be included in total income of political parties and electoral trusts
12. Incomes not included in total income of political parties and electoral trusts
CHAPTER IV
COMPUTATION OF TOTAL INCOME
A.—Heads of income
13. Heads of income
14. Income not forming part of total income and expenditure in relation to such income
B.—Salaries
15. Salaries
16. Income from salary
17. Perquisite
18. Profits in lieu of salary
19. Deductions from salaries
C.—Income from house property
Section No.
20. Income from house property
21. Determination of annual value
22. Deductions from income from house property
23. Arrears of rent and unrealised rent received subsequently
24. Property owned by co-owners
25. Interpretation
D.—Profits and gains of business or profession
26. Income under head “Profits and gains of business or profession”
27. Manner of computing profits and gains of business or profession
28. Rent, rates, taxes, repairs and insurance
29. Deductions related to employee welfare
30. Deduction on certain premium
31. Deduction for bad debt and provision for bad and doubtful debt
32. Other deductions
33. Deduction for depreciation
34. General conditions for allowable deductions
35. Amounts not deductible in certain circumstances
36. Expenses or payments not deductible in certain circumstances
37. Certain deductions allowed on actual payment basis only
38. Certain sums deemed as profits and gains of business or profession
39. Computation of actual cost
40. Special provision for computation of cost of acquisition of certain assets
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