Statute Search
| Read | Name | Section | Definition | Cases |
| Read | Indian Income Tax Act 1961 | 1 | Short title, extent and commencement | Cases |
| Read | Indian Income Tax Act 1961 | 2 | Definitions | Cases |
| Read | Indian Income Tax Act 1961 | 3 | " Previous year" defined | Cases |
| Read | Indian Income Tax Act 1961 | 4 | Charge of Income-tax | Cases |
| Read | Indian Income Tax Act 1961 | 5 | Scope of total income | Cases |
| Read | Indian Income Tax Act 1961 | 6 | Residence in India | Cases |
| Read | Indian Income Tax Act 1961 | 7 | Income deemed to be received | Cases |
| Read | Indian Income Tax Act 1961 | 8 | Dividend income | Cases |
| Read | Indian Income Tax Act 1961 | 9 | Income deemed to accrue or arise in India | Cases |
| Read | Indian Income Tax Act 1961 | 10 | Incomes not included in total income | Cases |
| Read | Indian Income Tax Act 1961 | 11 | Income from property held for charitable or religious purposes | Cases |
| Read | Indian Income Tax Act 1961 | 12 | Income of trusts or institutions from contributions | Cases |
| Read | Indian Income Tax Act 1961 | 13 | Section 11 not to apply in certain cases | Cases |
| Read | Indian Income Tax Act 1961 | 14 | Heads of income | Cases |
| Read | Indian Income Tax Act 1961 | 15 | Salaries | Cases |
| Read | Indian Income Tax Act 1961 | 16 | Deductions from salaries | Cases |
| Read | Indian Income Tax Act 1961 | 17 | "Salary", "perquisite" and "profits in lieu of salary" defined | Cases |
| Read | Indian Income Tax Act 1961 | 18 | Interest on securities [Omitted by the Finance Act, 1988, w.e.f. 1-4-89] | Cases |
| Read | Indian Income Tax Act 1961 | 19 | Deductions from interest on securities [Omitted by the Finance Act, 1988, w.e.f. from 1-4-89] | Cases |
| Read | Indian Income Tax Act 1961 | 20 | Deductions from interest on securities in the case of a banking company [Omitted by the Finance Act, 1988, w.e.f. 1.4.89] | Cases |
| Read | Indian Income Tax Act 1961 | 21 | Amounts not deductible from interest on securities [Omitted by the Finance Act, 1988, w.e.f. 1.4.89] | Cases |
| Read | Indian Income Tax Act 1961 | 22 | Income from house porperty | Cases |
| Read | Indian Income Tax Act 1961 | 23 | Annual value how determined | Cases |
| Read | Indian Income Tax Act 1961 | 24 | Deductions from income from house property | Cases |
| Read | Indian Income Tax Act 1961 | 25 | Amounts not deductible from income from house property | Cases |
| Read | Indian Income Tax Act 1961 | 26 | Property owned by co-owners | Cases |
| Read | Indian Income Tax Act 1961 | 27 | "Owner of house property", "annual charge", etc, defined | Cases |
| Read | Indian Income Tax Act 1961 | 28 | Profits and gains of business or profession | Cases |
| Read | Indian Income Tax Act 1961 | 29 | Income from profits and gains of business or profession, how computed | Cases |
| Read | Indian Income Tax Act 1961 | 30 | Rent, rates, taxes, repairs and insurance for buildings | Cases |
| Read | Indian Income Tax Act 1961 | 31 | Repairs and insurance of machinery, plant and furniture | Cases |
| Read | Indian Income Tax Act 1961 | 32 | Depreciation | Cases |
| Read | Indian Income Tax Act 1961 | 33 | Development rebate | Cases |
| Read | Indian Income Tax Act 1961 | 34 | Conditions for depreciation allowance and development rebate | Cases |
| Read | Indian Income Tax Act 1961 | 35 | Expenditure on scientific research | Cases |
| Read | Indian Income Tax Act 1961 | 36 | Other deductions | Cases |
| Read | Indian Income Tax Act 1961 | 37 | General | Cases |
| Read | Indian Income Tax Act 1961 | 38 | Building,etc, partly used for business etc, or not exclusively so used | Cases |
| Read | Indian Income Tax Act 1961 | 39 | Managing agency commission [Omitted by Direct Tax Laws (Amend.) act, 1987, w.e.f. 1.4.89] | Cases |
| Read | Indian Income Tax Act 1961 | 40 | Amounts not deductible | Cases |
| Read | Indian Income Tax Act 1961 | 41 | Profits chargeable to tax | Cases |
| Read | Indian Income Tax Act 1961 | 42 | Special provision for deductions in the case of business for prospecting, etc, for mineral oil | Cases |
| Read | Indian Income Tax Act 1961 | 43 | Definitions of certain terms relevant to income from profits and gains of business or profession | Cases |
| Read | Indian Income Tax Act 1961 | 44 | Insurance business | Cases |
| Read | Indian Income Tax Act 1961 | 45 | Capital gains | Cases |
| Read | Indian Income Tax Act 1961 | 46 | Capital gains on distribution of assets by companies in liquidation | Cases |
| Read | Indian Income Tax Act 1961 | 47 | Transactions not regarded as transfer | Cases |
| Read | Indian Income Tax Act 1961 | 48 | Mode of computation and deductions | Cases |
| Read | Indian Income Tax Act 1961 | 49 | Cost with reference to certain modes of acquisition | Cases |
| Read | Indian Income Tax Act 1961 | 50 | Special provision for computing cost of acquisition in case of depreciable assets | Cases |
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