Statute Search
| Read | Name | Section | Definition | Cases |
| Read | Indian Income Tax Act 1961 | 51 | Advance money received | Cases |
| Read | Indian Income Tax Act 1961 | 52 | Consideration for transfer in cases of understatement [Omitted with effect from 1.4.1988 by the Finance Act, 1987] | Cases |
| Read | Indian Income Tax Act 1961 | 53 | Exemption of Capital gains from a residential house[Omitted by the Finance Act, 1992, w.e.f. 1-4-93] | Cases |
| Read | Indian Income Tax Act 1961 | 54 | Profit on sale of property used for residence | Cases |
| Read | Indian Income Tax Act 1961 | 55 | Meaning of "adjusted", "cost of improvement" and "cost of acquisition" | Cases |
| Read | Indian Income Tax Act 1961 | 56 | Income from other sources | Cases |
| Read | Indian Income Tax Act 1961 | 57 | Deductions | Cases |
| Read | Indian Income Tax Act 1961 | 58 | Amounts not deductible | Cases |
| Read | Indian Income Tax Act 1961 | 59 | Profits chargeable to tax | Cases |
| Read | Indian Income Tax Act 1961 | 60 | Transfer of income where there is no transfer of assets | Cases |
| Read | Indian Income Tax Act 1961 | 61 | Revocable transfer of assets | Cases |
| Read | Indian Income Tax Act 1961 | 62 | Transfer irrevocable for a specified period | Cases |
| Read | Indian Income Tax Act 1961 | 63 | "Transfer" and "revocable transfer" defined | Cases |
| Read | Indian Income Tax Act 1961 | 64 | Income of individual to include income of spouse, minor child, etc | Cases |
| Read | Indian Income Tax Act 1961 | 65 | Liability of person in respect of income included in the income of another person | Cases |
| Read | Indian Income Tax Act 1961 | 66 | Total income | Cases |
| Read | Indian Income Tax Act 1961 | 67 | Method of computing a partner's share in the income of the firm [Omitted by the Finance Act, 1992, w.e.f. 1.4.1993] | Cases |
| Read | Indian Income Tax Act 1961 | 68 | Cash credits | Cases |
| Read | Indian Income Tax Act 1961 | 69 | Unexplained investments | Cases |
| Read | Indian Income Tax Act 1961 | 70 | Set off of loss from one source against income from another source under the same head of income | Cases |
| Read | Indian Income Tax Act 1961 | 71 | Set off of loss from one head against income from another | Cases |
| Read | Indian Income Tax Act 1961 | 72 | Carry forward and set off of business losses | Cases |
| Read | Indian Income Tax Act 1961 | 73 | Losses in speculation business | Cases |
| Read | Indian Income Tax Act 1961 | 74 | Losses under the head "Capital gains" | Cases |
| Read | Indian Income Tax Act 1961 | 75 | Losses of firms | Cases |
| Read | Indian Income Tax Act 1961 | 76 | Losses of unregistered firms assessed as registered firms [Omitted by the Finance Act, 1992, w.e.f. 1.4.93] | Cases |
| Read | Indian Income Tax Act 1961 | 77 | Losses of unregistered firms or their partners [Omitted by the Finance Act, 1992, w.e.f. 1.4.93] | Cases |
| Read | Indian Income Tax Act 1961 | 78 | Carry forward and set off of losses in case of change in constitution of firm or on succession | Cases |
| Read | Indian Income Tax Act 1961 | 79 | Carry forward and set off of losses in the case of certain companies | Cases |
| Read | Indian Income Tax Act 1961 | 80 | Submission of return for losses | Cases |
| Read | Indian Income Tax Act 1961 | 81 | Income of co-operative societies[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-68] | Cases |
| Read | Indian Income Tax Act 1961 | 82 | Dividends from co-operative society[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-68] | Cases |
| Read | Indian Income Tax Act 1961 | 83 | Income of marketing society[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-68] | Cases |
| Read | Indian Income Tax Act 1961 | 84 | Income of newly established industrial undertakings or hotels[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-68] | Cases |
| Read | Indian Income Tax Act 1961 | 85 | Dividend from new industrial undertaking or hotel business or ship[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-68] | Cases |
| Read | Indian Income Tax Act 1961 | 86 | Share of member of an association of persons or body of individuals in the income of the association or body | Cases |
| Read | Indian Income Tax Act 1961 | 87 | Rebate to be allowed in computing income-tax | Cases |
| Read | Indian Income Tax Act 1961 | 88 | Rebate on life insurance premia, contribution to provident fund, etc | Cases |
| Read | Indian Income Tax Act 1961 | 89 | Relief when salary, etc, is paid in arrears or in advance | Cases |
| Read | Indian Income Tax Act 1961 | 90 | Agreement with foreign countries | Cases |
| Read | Indian Income Tax Act 1961 | 91 | Countries with which no agreement exists | Cases |
| Read | Indian Income Tax Act 1961 | 92 | Income from transactions with non-residents, how computed in certain cases | Cases |
| Read | Indian Income Tax Act 1961 | 93 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents | Cases |
| Read | Indian Income Tax Act 1961 | 94 | Avoidance of tax by certain transactions in securities | Cases |
| Read | Indian Income Tax Act 1961 | 95 | Charge of super-tax [Omitted by the Finance Act, 1965, w.e.f. 1-4-65] | Cases |
| Read | Indian Income Tax Act 1961 | 96 | Total income for super-tax[Omitted by the Finance Act, 1965, w.e.f. 1-4-65] | Cases |
| Read | Indian Income Tax Act 1961 | 97 | Applicability of Act to super-tax[Omitted by the Finance Act, 1965, w.e.f. 1-4-65] | Cases |
| Read | Indian Income Tax Act 1961 | 98 | Avoidance of super-tax [Omitted by the Finance Act, 1965, w.e.f. 1-4-65] | Cases |
| Read | Indian Income Tax Act 1961 | 99 | Incomes not chargeable to super-tax[Omitted by the Finance Act, 1965, w.e.f. 1-4-65] | Cases |
| Read | Indian Income Tax Act 1961 | 100 | Donations for charitable purposes etc[Omitted by the Finance Act, 1965, w.e.f. 1-4-65] | Cases |
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