Income Tax

Chapter

Title

Section Range

Chapter I

Preliminary

Sections 1–2

Chapter II

Basis of Charge

Sections 3–5A

Chapter III

Incomes Not Included in Total Income

Sections 10–13B

Chapter IV

Computation of Total Income

Sections 14–59

Chapter V

Income of Other Persons Included in Assessee’s Total Income

Sections 60–65

Chapter VI

Aggregation of Income and Set Off or Carry Forward of Losses

Sections 66–80U

Chapter VII

Incomes on which No Tax is Payable

Sections 81–86A (mostly omitted)

Chapter VIII

Rebates and Reliefs

Sections 87–89

Chapter IX

Double Taxation Relief

Sections 90–91A

Chapter X

Avoidance of Tax (Transfer Pricing & GAAR)

Sections 92–94C

Chapter XI

Additional Income-tax on Undistributed Profits

Sections 95–109 (omitted)

Chapter XII

Tax in Special Cases

Sections 110–115JB+

Chapter XII-A to XII-F

Special provisions for non-residents, VCs, distributed income

Sections 115C–115U

Chapter XIII

Income-tax Authorities

Sections 116–136

Chapter XIV

Procedure for Assessment

Sections 139–158A

Chapter XV

Liability in Special Cases

Sections 159–180A

Chapter XVI

Special Provisions for Firms

Sections 182–189A

Chapter XVII

Collection and Recovery of Tax

Sections 190–234E

Chapter XIX to XXI

Refunds, Appeals, Penalties, Prosecutions

Sections 237–275

Chapter XXII–XXIII

Miscellaneous

Sections 275A–298

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