Find the new section number for any old Income Tax Act 1961 section under the new Income Tax Act 2025. This tool maps all 906 sections including popular ones like Section 80C (now §123), Section 194 (now §393), Section 147 (now §279), Section 234A (now §423), Section 54 (now §82), and Section 115BAC (now §202). Use the search and filters to quickly find any section mapping.
Covers all chapters: Preliminary, Basis of Charge, Incomes Not Included in Total Income, Charitable/Religious Trusts, Salaries, House Property, Business/Profession, Capital Gains, Other Sources, Set Off and Carry Forward, Deductions (VI-A), TDS/TCS, Advance Tax, Collection and Recovery, Appeals, Penalties, Offences, and more.
| Old Section (1961) | New Section (2025) | Heading | Chapter | Status |
|---|---|---|---|---|
| 1 | 1 | Short title, extent and commencement. | I - Preliminary | mapped |
| 2 | 2 | Definitions. | I - Preliminary | mapped |
| 2(15)(Proviso) | 346 | Definitions. | I - Preliminary | mapped |
| 3 | 3 | Previous year" defined. | I - Preliminary | mapped |
| 4 | 4 | Charge of income-tax. | II - Basis of Charge | mapped |
| 5 | 5 | Scope of total income. | II - Basis of Charge | mapped |
| 5A | 10 | Apportionment of income between spouses governed by Portuguese Civil Code. | II - Basis of Charge | mapped |
| 6 | 6 | Residence in India. | II - Basis of Charge | mapped |
| 7 | 7(1) | Income deemed to be received. | II - Basis of Charge | mapped |
| 8 | 7(2) | Dividend income. | II - Basis of Charge | mapped |
| 9 | 9 | Income deemed to accrue or arise in India. | II - Basis of Charge | mapped |
| 9A | 9(12) | Certain activities not to constitute business connection in India. | II - Basis of Charge | mapped |
| 9B | 8 | Income on receipt of capital asset or stock in trade by specified person from specified entity. | II - Basis of Charge | mapped |
| 10 | 11 | Incomes not included in total income. | III - Incomes Not Included in Total Income | mapped |
| 10(1) | Schedule II(Table: S. No. 1) | Agricultural income. | III - Incomes Not Included in Total Income | mapped |
| 10(2) | Schedule III(Table: S.No 1) | Any sum received by a member from Hindu undivided family. | III - Incomes Not Included in Total Income | mapped |
| 10(2A) | Schedule III(Table: S. No. 2) | Any sum received by a partner towards his share in the total income of the firm. | III - Incomes Not Included in Total Income | mapped |
| 10(4)(ii) | Schedule IV(Table: S. No. 1) | Any income by way of interest in NRE account. | III - Incomes Not Included in Total Income | mapped |
| 10(4D) | Schedule VI(Table: S.No. 1) | Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in section 47(viiiab). | III - Incomes Not Included in Total Income | mapped |
| 10(4D)(b) | Schedule VI(Table: S. No. 2) | Any income accrued or arisen to, or received, as a result of transfer of securities (other than shares in a company resident in India). | III - Incomes Not Included in Total Income | mapped |
| 10(4D)(c)/10(4D)(d) | Schedule VI(Table: S. No. 3) | Any income from securities issued by a non-resident. | III - Incomes Not Included in Total Income | mapped |
| 10(4D)(e)/10(4D)(f) | Schedule VI(Table: S. No. 4) | Any income from a securitisation trust, which is chargeable under the head "Profits and gains of business or profession". | III - Incomes Not Included in Total Income | mapped |
| 10(4E) | Schedule VI(Table: S. No. 5) | Any income accrued or arisen to, or received as a result of transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives; or distribution of income on offshore derivative instruments. | III - Incomes Not Included in Total Income | mapped |
| 10(4F) | Schedule VI(Table: S. No. 6) | Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year. | III - Incomes Not Included in Total Income | mapped |
| 10(4G) | Schedule VI(Table: S. No. 7) | Any income received from portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non-resident; or such activity carried out by such person, as may be notified by the Central Government. | III - Incomes Not Included in Total Income | mapped |
| 10(4H) | Schedule VI(Table: S. No. 8) | Any income by way of Capital gains arising from the transfer of equity shares of domestic company. | III - Incomes Not Included in Total Income | mapped |
| 10(5) | Schedule III(Table: S. No. 8) | The value of any travel concession or assistance. | III - Incomes Not Included in Total Income | mapped |
| 10(6) | Schedule IV(Table: S. No. 2) | Any remuneration received for service in the capacity as an official mentioned in column (2). | III - Incomes Not Included in Total Income | mapped |
| 10(6)(vi) | Schedule IV(Table: S. No. 3) | Any remuneration received as an employee for services rendered by him during his stay in India. | III - Incomes Not Included in Total Income | mapped |
| 10(6)(viii) | Schedule IV(Table: S. No. 4) | Any income chargeable under the head "Salaries", received or due as remuneration for services rendered in connection with his employment on a foreign ship. | III - Incomes Not Included in Total Income | mapped |
| 10(6)(xi) | Schedule IV(Table: S. No. 5) | Any remuneration received as an employee of the Government of a foreign State. | III - Incomes Not Included in Total Income | mapped |
| 10(6A) | Schedule IV(Table: S. No. 14) | Any income falling under clauses 6A, 6B, 6BB of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(6C) | Schedule IV(Table: S. No. 6) | Any income arising by way of royalty or fees for technical services. | III - Incomes Not Included in Total Income | mapped |
| 10(6D) | Schedule IV(Table: S. No. 7) | Any income arising by way of royalty from, or fees for technical services rendered in or outside India. | III - Incomes Not Included in Total Income | mapped |
| 10(7) | Schedule III(Table: S. No. 9) | Any allowances or perquisites paid or allowed as such outside India by the Government. | III - Incomes Not Included in Total Income | mapped |
| 10(10BC) | Schedule III(Table: S. No. 3) | Any amount received or receivable from the Central Government or a State Government or a local authority by way of compensation on account of any disaster. | III - Incomes Not Included in Total Income | mapped |
| 10(10CC) | Schedule III(Table: S. No. 10) | Income in the nature of a perquisite. | III - Incomes Not Included in Total Income | mapped |
| 10(10D) | Schedule II(Table: S. No. 2) | Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy. | III - Incomes Not Included in Total Income | mapped |
| 10(11) | Schedule II(Table: S. No. 3) | Any amount payable from a provident fund to which the Provident Funds Act, 1925 applies, or from any other provident fund set up by the Central Government and notified by it in this behalf. | III - Incomes Not Included in Total Income | mapped |
| 10(11A) | Schedule II(Table: S. No. 5) | Any payment from any account opened in accordance with the Sukanya Samriddhi Account Rules, 2014 made under the Government Savings Promotion Act, 1873. | III - Incomes Not Included in Total Income | mapped |
| 10(12) | Schedule II(Table: S. No. 4) | The accumulated balance due and becoming payable to an employee participating in a recognised provident fund. | III - Incomes Not Included in Total Income | mapped |
| 10(12A) | Schedule II(Table: S. No. 6) | Any payment from the National Pension System Trust. | III - Incomes Not Included in Total Income | mapped |
| 10(12B) | Schedule III(Table: S. No. 4) | Any payment from the National Pension System Trust under the pension scheme referred to in section 80CCD. | III - Incomes Not Included in Total Income | mapped |
| 10(12C) | Schedule II(Table: S. No. 7) | Any payment from the Agniveer Corpus Fund to a person enrolled under the Agnipath Scheme or to his nominee. | III - Incomes Not Included in Total Income | mapped |
| 10(13) | Schedule II(Table: S. No. 8) | Any payment from an approved superannuation fund. | III - Incomes Not Included in Total Income | mapped |
| 10(13A) | Schedule III(Table: S. No. 11) | Any special allowance from employer. | III - Incomes Not Included in Total Income | mapped |
| 10(14)(i) | Schedule III(Table: S. No. 12) | Any special allowance or benefit. | III - Incomes Not Included in Total Income | mapped |
| 10(14)(ii) | Schedule III(Table: S. No. 13) | Any other allowance. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(i) | Schedule II(Table: S. No. 11) | Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(iic) | Schedule III(Table: S. No. 38) | Any interest income falling under clause (15)(iic) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(iii) | Schedule II(Table: S. No. 16) | Any interest income covered under clause (15)(iii) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(iiia)/10(15)(iiib)/10(15)(iiic)/10(15)(iva)/10(15)(ivb) | Schedule IV(Table: S. No. 14) | Any interest income falling under clauses 15A, (15)(iiia), (15)(iiib), (15)(iiic), (15)(iv)(a) or (15)(iv)(b) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(iv)(c)/10(15)(iv)(d)/10(15)(iv)(e)/10(15)(iv)(f) | Schedule II(Table: S. No. 16) | Any interest income covered under clauses (15)(iv)(c), (15)(iv)(d), (15)(iv)(e) and (15)(iv)(f) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(iv)(fa) | Schedule IV(Table: S. No. 14) | Any interest income falling under clause (15)(iv)(fa) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(iv)(g)/10(15)(iv)(h) | Schedule II(Table: S. No. 16) | Any interest income covered under clauses (15)(iv)(g) and (15)(iv)(h) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(vi) | Schedule II(Table: S. No. 12) | Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2015. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(vii) | Schedule II(Table: S. No. 13) | Interest on bonds issued by a local authority or by a State Pooled Finance Entity. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(viii) | Schedule IV(Table: S. No. 8) | Interest received. | III - Incomes Not Included in Total Income | mapped |
| 10(15)(ix) | Schedule VI(Table: S. No. 12) | Interest payable. | III - Incomes Not Included in Total Income | mapped |
| 10(15A) | Schedule IV(Table: S. No. 14) | Any income falling under clauses (15A) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(15B) | Schedule IV(Table: S. No. 9) | Income from lease rentals, by whatever name called, of a cruise ship. | III - Incomes Not Included in Total Income | mapped |
| 10(16) | Schedule II(Table: S. No. 9) | Scholarships. | III - Incomes Not Included in Total Income | mapped |
| 10(17) | Schedule III(Table: S. No. 5) | Daily allowance received. | III - Incomes Not Included in Total Income | mapped |
| 10(17)(ii) | Schedule III(Table: S. No. 6) | Any allowance received. | III - Incomes Not Included in Total Income | mapped |
| 10(17)(iii) | Schedule III(Table: S. No. 7) | Any constituency allowance received. | III - Incomes Not Included in Total Income | mapped |
| 10(17A) | Schedule II(Table: S. No. 10) | Any payment made, whether in cash or in kind for any award or reward. | III - Incomes Not Included in Total Income | mapped |
| 10(18)(i) | Schedule III(Table: S. No. 14) | Pension received. | III - Incomes Not Included in Total Income | mapped |
| 10(18)(ii) | Schedule III(Table: S. No. 15) | Family pension received. | III - Incomes Not Included in Total Income | mapped |
| 10(19) | Schedule III(Table: S. No. 16) | Family pension received. | III - Incomes Not Included in Total Income | mapped |
| 10(19A) | Schedule III(Table: S. No. 38) | Any income falling under clause (19A) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(20) | Schedule III(Table: S. No. 22) | The income which is chargeable under the head "Income from house property", "Capital gains" or "Income from other sources" or from a trade or business. | III - Incomes Not Included in Total Income | mapped |
| 10(21) | Schedule III(Table: S. No. 23) | Any income of a research association. | III - Incomes Not Included in Total Income | mapped |
| 10(23A) | Schedule III(Table: S. No. 24) | Any income (other than income chargeable under the head "Income from house property" or any income received for rendering any specific services or income by way of interest or dividends derived from its investments). | III - Incomes Not Included in Total Income | mapped |
| 10(23AA) | Schedule VII(Table: S. No. 1) | Any regimental Fund or Non-public Fund established by the armed forces of the Union. | III - Incomes Not Included in Total Income | mapped |
| 10(23AAA) | Schedule VII(Table: S. No. 2) | Any fund established for such purposes as may be notified by the Board for the welfare of employees or their dependants and such employees are members of such fund. | III - Incomes Not Included in Total Income | mapped |
| 10(23AAB) | Schedule VII(Table: S. No. 3) | Any fund, by whatever name called, set up by the Life Insurance Corporation of India on or after the 1st day of August, 1996 or any other insurer under a pension scheme. | III - Incomes Not Included in Total Income | mapped |
| 10(23B) | Schedule III(Table: S. No. 25) | Any income attributable to the business of production, sale, or marketing, of khadi or products of village industries. | III - Incomes Not Included in Total Income | mapped |
| 10(23BB) | Schedule VII(Table: S. No. 4) | An authority (whether known as the Khadi and Village Industries Board or by any other name). | III - Incomes Not Included in Total Income | mapped |
| 10(23BAA) | Schedule VII(Table: S. No. 5) | Any body or authority (whether or not a body corporate or corporation sole) established, constituted or appointed by or under any Central Act or State Act or Provincial Act. | III - Incomes Not Included in Total Income | mapped |
| 10(23BBB) | Schedule IV(Table: S. No. 10) | Any income derived in India by way of interest, dividends or Capital gains from investments made. | III - Incomes Not Included in Total Income | mapped |
| 10(23BBC) | Schedule VII(Table: S. No. 6) | SAARC Fund for Regional Projects set up by Colombo Declaration. | III - Incomes Not Included in Total Income | mapped |
| 10(23BBE) | Schedule VII(Table: S. No. 7) | Insurance Regulatory and Development Authority. | III - Incomes Not Included in Total Income | mapped |
| 10(23BBG) | Schedule VII(Table: S. No. 8) | Central Electricity Regulatory Commission. | III - Incomes Not Included in Total Income | mapped |
| 10(23BBH) | Schedule VII(Table: S. No. 9) | Prasar Bharati (Broadcasting Corporation of India). | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(i) | Schedule VII(Table: S. No. 10) | The Prime Minister's National Relief Fund or the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND). | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(ii) | Schedule VII(Table: S. No. 11) | The Prime Minister's Fund (Promotion of Folk Art). | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(iii) | Schedule VII(Table: S. No. 12) | The Prime Minister's Aid to Students Fund. | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(iiia) | Schedule VII(Table: S. No. 13) | The National Foundation for Communal Harmony. | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(iiiaa) | Schedule VII(Table: S. No. 14) | The Swachh Bharat Kosh, set up by the Central Government. | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(iiiaaa) | Schedule VII(Table: S. No. 15) | The Clean Ganga Fund set up by the Central Government. | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(iiiaaaa) | Schedule VII(Table: S. No. 16) | The Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund. | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(iiiab) | Schedule VII(Table: S. No. 17) | Any University or other educational institution wholly or substantially financed by the Government. | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(iiiac) | Schedule VII(Table: S. No. 18) | Any hospital or other institution wholly or substantially financed by the Government. | III - Incomes Not Included in Total Income | mapped |
| 10(23C)(iiiad)/10(23C)(iiiae) | Schedule VII(Table: S. No. 19) | Any University or other educational institution; any hospital or other institution. | III - Incomes Not Included in Total Income | mapped |
| 10(23D)(i) | Schedule VII(Table: S. No. 20) | A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992. | III - Incomes Not Included in Total Income | mapped |
| 10(23D)(ii) | Schedule VII(Table: S. No. 21) | Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India. | III - Incomes Not Included in Total Income | mapped |
| 10(23DA) | Schedule III(Table: S. No. 26) | Any income from the activity of securitisation. | III - Incomes Not Included in Total Income | mapped |
| 10(23EA) | Schedule III(Table: S. No. 27) | Any income, by way of contributions received from recognised stock exchanges and the members thereof. | III - Incomes Not Included in Total Income | mapped |
| 10(23EC) | Schedule III(Table: S. No. 28) | Any income, by way of contributions received from commodity exchanges and the members thereof. | III - Incomes Not Included in Total Income | mapped |
| 10(23ED) | Schedule III(Table: S. No. 29) | Any income, by way of contributions received from a depository. | III - Incomes Not Included in Total Income | mapped |
| 10(23EE) | Schedule III(Table: S. No. 30) | Any income by way of contribution received from specified persons; any income by way of penalties imposed by the recognised clearing corporation; or any income from investment made by the Fund. | III - Incomes Not Included in Total Income | mapped |
| 10(23F) | Schedule V(Table: S. No. 8) | Any income falling under clauses (23F) and (23FA) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(23FB) | Schedule V(Table: S. No. 6) | Any income from investment in a venture capital undertaking. | III - Incomes Not Included in Total Income | mapped |
| 10(23FBA) | Schedule V(Table: S. No. 1) | Any income other than the income chargeable under the head "Profits and gains of business or profession". | III - Incomes Not Included in Total Income | mapped |
| 10(23FBB) | Schedule V(Table: S. No. 2) | Any income referred to in section 115UB, accruing or arising to, or received being that proportion of income which is of the same nature as income chargeable under the head "Profits and gains of business or profession". | III - Incomes Not Included in Total Income | mapped |
| 10(23FBC) | Schedule VI(Table: S. No. 9) | Any income accruing or arising to, or received from a specified fund or on transfer of units in a specified fund. | III - Incomes Not Included in Total Income | mapped |
| 10(23FC) | Schedule V(Table: S. No. 3) | Any income by way of interest received or receivable from a special purpose vehicle; or dividend received or receivable from a special purpose vehicle. | III - Incomes Not Included in Total Income | mapped |
| 10(23FCA) | Schedule V(Table: S. No. 4) | Any income by way of renting or leasing or letting out any real estate asset owned directly by such business trust. | III - Incomes Not Included in Total Income | mapped |
| 10(23FD) | Schedule V(Table: S. No. 5) | Any distributed income referred to in section 115UA, other than that proportion of the income which is of the same nature. | III - Incomes Not Included in Total Income | mapped |
| 10(23FE) | Schedule V(Table: S. No. 7) | Any income of the nature of dividend, interest, any sum referred to in section 56(2)(xii), or long-term capital gains, arising from an investment made by a specified person in India. | III - Incomes Not Included in Total Income | mapped |
| 10(23FF) | Schedule VI(Table: S. No. 10) | Any income of the nature of Capital gains, arising or received on account of transfer of share of a company resident in India. | III - Incomes Not Included in Total Income | mapped |
| 10(24) | Schedule III(Table: S. No. 31) | Any income chargeable under the heads "Income from house property" and "Income from other sources". | III - Incomes Not Included in Total Income | mapped |
| 10(25)(i) | Schedule III(Table: S. No. 32) | Any interest on securities, and any capital gains of the fund arising from the sale, exchange or transfer of such securities. | III - Incomes Not Included in Total Income | mapped |
| 10(25)(ii) | Schedule VII(Table: S. No. 22) | A recognised provident fund. | III - Incomes Not Included in Total Income | mapped |
| 10(25)(iii) | Schedule VII(Table: S. No. 23) | An approved superannuation fund. | III - Incomes Not Included in Total Income | mapped |
| 10(25)(iv) | Schedule VII(Table: S. No. 24) | An approved gratuity fund. | III - Incomes Not Included in Total Income | mapped |
| 10(25)(v) | Schedule VII(Table: S. No. 25) | Deposit-linked Insurance Fund established under section 3G of the Coal Mines Provident Funds and Miscellaneous Provisions Act. | III - Incomes Not Included in Total Income | mapped |
| 10(25)(v)(b) | Schedule VII(Table: S. No. 26) | Deposit-linked Insurance Fund established under section 6C of Employees' Provident Funds and Miscellaneous Provisions Act. | III - Incomes Not Included in Total Income | mapped |
| 10(25A) | Schedule VII(Table: S. No. 27) | Employees' State Insurance Fund set up under the provisions of the Employees' State Insurance Act. | III - Incomes Not Included in Total Income | mapped |
| 10(26) | Schedule III(Table: S. No. 19) | Any income which accrues or arises from any source in the areas or States mentioned, or by way of dividend or interest on securities. | III - Incomes Not Included in Total Income | mapped |
| 10(26AAA) | Schedule III(Table: S. No. 20) | Any income which accrues or arises from any source in the State of Sikkim; or by way of dividend or interest on securities. | III - Incomes Not Included in Total Income | mapped |
| 10(26AAB) | Schedule VII(Table: S. No. 28) | An agricultural produce market committee or board constituted under any law. | III - Incomes Not Included in Total Income | mapped |
| 10(26B) | Schedule VII(Table: S. No. 29) | A corporation established by a Central Act or State Act or Provincial Act or of any other body, institution or association wholly financed by the Government. | III - Incomes Not Included in Total Income | mapped |
| 10(26BB) | Schedule VII(Table: S. No. 30) | A corporation established by the Central Government or any State Government for promoting the interests of the members of a minority community. | III - Incomes Not Included in Total Income | mapped |
| 10(26BBB) | Schedule VII(Table: S. No. 31) | Any corporation established by a Central Act or State Act or Provincial Act for the welfare and economic upliftment of ex-servicemen. | III - Incomes Not Included in Total Income | mapped |
| 10(27) | Schedule VII(Table: S. No. 32) | Any co-operative society formed for promoting the interests of the members of either the Scheduled Castes or Scheduled Tribes, or both. | III - Incomes Not Included in Total Income | mapped |
| 10(29A)(a) | Schedule VII(Table: 33) | Coffee Board constituted under section 4 of the Coffee Act, 1942. | III - Incomes Not Included in Total Income | mapped |
| 10(29A)(b) | Schedule VII(Table: 34) | Rubber Board constituted under section 4(1) of the Rubber Board Act, 1947. | III - Incomes Not Included in Total Income | mapped |
| 10(29A)(c) | Schedule VII(Table: S. No. 5) | Tea Board established under section 4 of the Tea Act, 1953. | III - Incomes Not Included in Total Income | mapped |
| 10(29A)(d) | Schedule VII(Table: S. No. 36) | Tobacco Board constituted under the Tobacco Board Act, 1975. | III - Incomes Not Included in Total Income | mapped |
| 10(29A)(e) | Schedule VII(Table: S. No. 37) | Marine Products Export Development Authority established under section 4 of the Marine Products Export Development Authority Act, 1972. | III - Incomes Not Included in Total Income | mapped |
| 10(29A)(f) | Schedule VII(Table: S. No. 38) | Agricultural and Processed Food Products Export Development Authority established under section 4 of the Agricultural and Processed Food Products Export Development Act, 1985. | III - Incomes Not Included in Total Income | mapped |
| 10(29A)(g) | Schedule VII(Table: S. No. 39) | Spices Board constituted under section 3(1) of the Spices Board Act, 1986. | III - Incomes Not Included in Total Income | mapped |
| 10(29A)(h) | Schedule VII(Table: S. No. 40) | New Pension System Trust established on the 27th day of February, 2008 under the provisions of the Indian Trusts Act, 1882. | III - Incomes Not Included in Total Income | mapped |
| 10(30)/10(31) | Schedule III(Table: S. No. 21) | The amount of any subsidy received from or through the concerned Board under a scheme. | III - Incomes Not Included in Total Income | mapped |
| 10(32) | Schedule III(Table: S. No. 17) | Any income includible in the total income under section 64(1A). | III - Incomes Not Included in Total Income | mapped |
| 10(33) | Schedule II(Table: S. No. 14) | Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964. | III - Incomes Not Included in Total Income | mapped |
| 10(34B) | Schedule VI(Table: S. No. 11) | Any income by way of dividends from a company being a Unit of an International Financial Services Centre primarily engaged in the business of leasing of an aircraft. | III - Incomes Not Included in Total Income | mapped |
| 10(36) | Schedule II(Table: S. No. 16) | Any income covered under clause (36) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(37) | Schedule III(Table: S. No. 18) | Any income chargeable under the head "Capital gains" arising from the transfer of agricultural land. | III - Incomes Not Included in Total Income | mapped |
| 10(39) | Schedule III(Table: S. No. 33) | Any income of the nature and to the extent, arising from the international sporting event held in India. | III - Incomes Not Included in Total Income | mapped |
| 10(40) | Schedule III(Table: S. No. 38) | Any income falling under clause (40) of section 10. | III - Incomes Not Included in Total Income | mapped |
| 10(42) | Schedule III(Table: S. No. 34) | Any income, of the nature and to the extent, which the Central Government may notify in this behalf. | III - Incomes Not Included in Total Income | mapped |
| 10(43) | Schedule III(Table: S. No. 35) | Any amount received as a loan, either in lump sum or in instalment, in a transaction of reverse mortgage. | III - Incomes Not Included in Total Income | mapped |
| 10(44) | Schedule VII(Table: S. No. 41) | New Pension System Trust established on the 27th day of February, 2008 under the provisions of the Indian Trusts Act, 1882. | III - Incomes Not Included in Total Income | mapped |
| 10(46) | Schedule III(Table: S. No. 36) | Any income of the nature and to the extent which the Central Government may, by notification, specify in this behalf. | III - Incomes Not Included in Total Income | mapped |
| 10(46A) | Schedule VII(Table: S. No. 42) | Any body or authority or Board or Trust or Commission, not being a company, established or constituted by or under a Central Act or State Act with purposes of housing, planning, development, or regulating activities for the benefit of the general public. | III - Incomes Not Included in Total Income | mapped |
| 10(46B)(i) | Schedule VII(Table: S. No. 43) | National Credit Guarantee Trustee Company Limited. | III - Incomes Not Included in Total Income | mapped |
| 10(46B)(ii) | Schedule VII(Table: S. No. 44) | A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited. | III - Incomes Not Included in Total Income | mapped |
| 10(46B)(iii) | Schedule VII(Table: S. No. 45) | Credit Guarantee Fund Trust for Micro and Small Enterprises. | III - Incomes Not Included in Total Income | mapped |
| 10(47) | Schedule VII(Table: S. No. 46) | An infrastructure debt fund. | III - Incomes Not Included in Total Income | mapped |
| 10(48) | Schedule IV(Table: S. No. 11) | Any income received in India in Indian currency. | III - Incomes Not Included in Total Income | mapped |
| 10(48A) | Schedule IV(Table: S. No. 12) | Any income accruing or arising on account of storage of crude oil in a facility in India and sale of such crude oil to any person resident in India. | III - Incomes Not Included in Total Income | mapped |
| 10(48B) | Schedule IV(Table: S. No. 13) | Any income accruing or arising on account of sale of leftover stock of crude oil from the facility in India after the expiry of the agreement. | III - Incomes Not Included in Total Income | mapped |
| 10(48C) | Schedule III(Table: S. No. 37) | Any income accruing or arising as a result of arrangement for replenishment of crude oil stored in its storage facility. | III - Incomes Not Included in Total Income | mapped |
| 10(48D) | Schedule VII(Table: S. No. 47) | An institution established for financing the infrastructure and development set up under an Act of Parliament. | III - Incomes Not Included in Total Income | mapped |
| 10(48E) | Schedule VII(Table: S. No. 48) | A developmental financing institution, licensed by the Reserve Bank of India under an Act of Parliament. | III - Incomes Not Included in Total Income | mapped |
| 10(50)(i) | Schedule II(Table: S. No. 15) | Any income arising from any specified service provided on or after the date on which the provisions of Chapter VIII of the Finance Act, 2016 comes into force and chargeable to equalisation levy under that Chapter. | III - Incomes Not Included in Total Income | mapped |
| 10A | Redundant | Special provision in respect of newly established undertakings in free trade zone, etc. | III - Incomes Not Included in Total Income | redundant |
| 10AA | 144 | Special provisions in respect of newly established Units in Special Economic Zones. | III - Incomes Not Included in Total Income | mapped |
| 10B | Redundant | Special provisions in respect of newly established hundred per cent export-oriented undertakings. | III - Incomes Not Included in Total Income | redundant |
| 10BA | Redundant | Special provisions in respect of export of certain articles or things. | III - Incomes Not Included in Total Income | redundant |
| 10BB | Redundant | Meaning of computer programmes in certain cases. | III - Incomes Not Included in Total Income | redundant |
| 10C | Redundant | Special provision in respect of certain industrial undertakings in North-Eastern Region. | III - Incomes Not Included in Total Income | redundant |
| 11(1)(a) | 336 | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(b) | 336 | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(c) | 338(a) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(d) | 338(b) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(d) | 339 | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(1)(1) | 335(c) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(1)(2) | Omitted | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | omitted |
| 11(1)(Explanation)(2) | 341(1)(c) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(3) | 341(1)(a)(iii) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(3A) | 340 | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(3B) | 337(Table: S. No. 5) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(4)(i) | 341(4) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(4)(i)(Proviso) | 341(2)(a) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(4)(ii) | 341(4) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(4)(ii)(Proviso) | 341(2)(b) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(4)(iii) | 341(1)(b) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1)(Explanation)(5) | 341(3)(b) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(1A) | Omitted | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | omitted |
| 11(1B) | Omitted | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | omitted |
| 11(2)(a) | 342(1) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(2)(b) | 342(4) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(2)(c) | 342(1) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(2)(Proviso) | 342(3) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(2)(Explanation) | 342(2) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(3)(a) | 337(Table: S. No. 6) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(3)(b) | 337(Table: S. No. 4) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(3)(c) | 337(Table: S. No. 8) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(3)(d) | 337(Table: S. No. 9) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(3A) | 342(5) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(3A) | 342(6) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(3A)(1st Proviso) | 342(2) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(3A)(2nd Proviso) | 342(7) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(4) | 344 | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(4A) | 345 | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(5) | 350 | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(6) | 341(3)(a) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(7) | 333 | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 11(Explanation) | 341(1)(a)(i) | Income from property held for charitable or religious purposes. | III - Charitable/Religious Trusts | mapped |
| 12(1) | 335(c) | Income of trusts or institutions from contributions. | III - Charitable/Religious Trusts | mapped |
| 12(2) | 337(Table: S. No. 2) | Income of trusts or institutions from contributions. | III - Charitable/Religious Trusts | mapped |
| 12(3) | Redundant | Income of trusts or institutions from contributions. | III - Charitable/Religious Trusts | redundant |
| 12A(1)(ac) | 332(3) | Conditions for applicability of sections 11 and 12. | III - Charitable/Religious Trusts | mapped |
| 12A(1)(ac)(Proviso) | 332(4) | Conditions for applicability of sections 11 and 12. | III - Charitable/Religious Trusts | mapped |
| 12A(1)(ac)(Proviso) | 332(9) | Conditions for applicability of sections 11 and 12. | III - Charitable/Religious Trusts | mapped |
| 12A(1)(b) | 347 | Conditions for applicability of sections 11 and 12. | III - Charitable/Religious Trusts | mapped |
| 12A(1)(b) | 348 | Conditions for applicability of sections 11 and 12. | III - Charitable/Religious Trusts | mapped |
| 12A(1)(ba) | 349 | Conditions for applicability of sections 11 and 12. | III - Charitable/Religious Trusts | mapped |
| 12A(2) | 332(3) | Conditions for applicability of sections 11 and 12. | III - Charitable/Religious Trusts | mapped |
| 12AA | Omitted | Procedure for registration. | III - Charitable/Religious Trusts | omitted |
| 12AB(1) | 332(7) | Procedure for fresh registration. | III - Charitable/Religious Trusts | mapped |
| 12AB(2) | Redundant | Procedure for fresh registration. | III - Charitable/Religious Trusts | redundant |
| 12AB(3) | 332(3) | Procedure for fresh registration. | III - Charitable/Religious Trusts | mapped |
| 12AB(4) | 351(2) | Procedure for fresh registration. | III - Charitable/Religious Trusts | mapped |
| 12AB(4)(Explanation) | 351(1) | Procedure for fresh registration. | III - Charitable/Religious Trusts | mapped |
| 12AB(5) | 351(3) | Procedure for fresh registration. | III - Charitable/Religious Trusts | mapped |
| 12AC | 352(5)(Table: Sl. No. 8.B) | Merger of charitable trusts or institutions in certain cases. | III - Charitable/Religious Trusts | mapped |
| 13(1)(a) | 351(1)(c) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(1)(b) | 351(1)(d) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(1)(c) | 337(Table: S. No. 2) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(1)(d) | 350 | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(10) | 353 | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(11) | 353 | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(2) | 337(Table: S. No. 2) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(3) | 355(j) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(4) | Redundant | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | redundant |
| 13(5) | Redundant | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | redundant |
| 13(6) | Redundant | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | redundant |
| 13(7) | Redundant | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | redundant |
| 13(8) | 346 | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13(9) | 342(1) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13 Explanation (1) | 355(i) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13 Explanation (2) | 351(1)(d) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| 13 Explanation (3) | 355(n) | Section 11 not to apply in certain case. | III - Charitable/Religious Trusts | mapped |
| NEW | 332(1) | N.A. | New Provisions | new |
| NEW | 332(2) | N.A. | New Provisions | new |
| NEW | 332(6) | N.A. | New Provisions | new |
| NEW | 335 | N.A. | New Provisions | new |
| NEW | 343 | N.A. | New Provisions | new |
| NEW | 334 | N.A. | New Provisions | new |
| NEW | 335 | N.A. | New Provisions | new |
| NEW | 355 | N.A. | New Provisions | new |
| 13A | 12 | Special provision relating to incomes of political parties. | III - Charitable/Religious Trusts | mapped |
| 13B | 12 | Special provisions relating to voluntary contributions received by electoral trust. | III - Charitable/Religious Trusts | mapped |
| 14 | 13 | Heads of Income. | IV - Heads of Income | mapped |
| 14A | 14 | Expenditure incurred in relation to income not includible in total income. | IV - Heads of Income | mapped |
| 15 | 15 | Salaries. | IV-A - Salaries | mapped |
| 16 | 19 | Deductions from salaries. | IV-A - Salaries | mapped |
| 17(1) | 16 | "Salary", "perquisite" and "profits in lieu of salary" defined. | IV-A - Salaries | mapped |
| 17(2) | 17 | "Salary", "perquisite" and "profits in lieu of salary" defined. | IV-A - Salaries | mapped |
| 17(3) | 18 | "Salary", "perquisite" and "profits in lieu of salary" defined. | IV-A - Salaries | mapped |
| 22 | 20 | Income from house property. | IV-B - Income from House Property | mapped |
| 23 | 21 | Annual value how determined. | IV-B - Income from House Property | mapped |
| 24 | 22 | Deductions from income from house property. | IV-B - Income from House Property | mapped |
| 25 | 23 | Amounts not deductible from income from house property. | IV-B - Income from House Property | mapped |
| 25A | 23 | Special provision for arrears of rent and unrealised rent received subsequently. | IV-B - Income from House Property | mapped |
| 26 | 24 | Property owned by co-owners. | IV-B - Income from House Property | mapped |
| 27 | 25 | "Owner of house property", "annual charge", etc., defined. | IV-B - Income from House Property | mapped |
| 28 | 26 | Profits and gains of business or profession. | IV-C - Profits and Gains of Business or Profession | mapped |
| 29 | 27 | Manner of computing profits and gains of business or profession. | IV-C - Profits and Gains of Business or Profession | mapped |
| 30 | 28 | Rent, rates, taxes, repairs and insurance for buildings. | IV-C - Profits and Gains of Business or Profession | mapped |
| 31 | 28 | Repairs and insurance of machinery, plant and furniture. | IV-C - Profits and Gains of Business or Profession | mapped |
| 32 | 33 | Depreciation. | IV-C - Profits and Gains of Business or Profession | mapped |
| 32A | Redundant | Investment Allowance. | IV-C - Profits and Gains of Business or Profession | redundant |
| 32AB | Redundant | Investment deposit account. | IV-C - Profits and Gains of Business or Profession | redundant |
| 32AC | Redundant | Investment in new plant or machinery. | IV-C - Profits and Gains of Business or Profession | redundant |
| 32AD | Redundant | Investment in new plant or machinery in notified backward areas in certain States. | IV-C - Profits and Gains of Business or Profession | redundant |
| 33 | Redundant | Development Rebate. | IV-C - Profits and Gains of Business or Profession | redundant |
| 33A | Redundant | Development Allowance. | IV-C - Profits and Gains of Business or Profession | redundant |
| 33AB | 48, Schedule IX | Tea development account, coffee development account and rubber development account. | IV-C - Profits and Gains of Business or Profession | mapped |
| 33ABA | 49, Schedule X | Site Restoration Fund. | IV-C - Profits and Gains of Business or Profession | mapped |
| 33AC | Redundant | Reserves for shipping business. | IV-C - Profits and Gains of Business or Profession | redundant |
| 33B | Redundant | Rehabilitation allowance. | IV-C - Profits and Gains of Business or Profession | redundant |
| 34 | Redundant | Conditions for development allowance and development rebate. | IV-C - Profits and Gains of Business or Profession | redundant |
| 34A | Redundant | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies. | IV-C - Profits and Gains of Business or Profession | redundant |
| 35 | 45 | Expenditure on scientific research. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35A | Redundant | Expenditure on acquisition of patent rights or copyrights. | IV-C - Profits and Gains of Business or Profession | redundant |
| 35AB | Redundant | Expenditure on know-how. | IV-C - Profits and Gains of Business or Profession | redundant |
| 35ABA | 52 | Expenditure for obtaining right to use spectrum for telecommunication services. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35ABB | 52 | Expenditure for obtaining license to operate telecommunication services. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35AC | Redundant | Expenditure on eligible projects or scheme. | IV-C - Profits and Gains of Business or Profession | redundant |
| 35AD | 46 | Deduction in respect of expenditure on specified business. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35B | Redundant | Export Market Development Allowance. | IV-C - Profits and Gains of Business or Profession | redundant |
| 35C | Omitted | Agricultural development allowance. | IV-C - Profits and Gains of Business or Profession | omitted |
| 35CC | Redundant | Rural Development Allowance. | IV-C - Profits and Gains of Business or Profession | redundant |
| 35CCA | Redundant | Expenditure by way of payment to associations and institutions for carrying out rural development programmes. | IV-C - Profits and Gains of Business or Profession | redundant |
| 35CCB | Redundant | Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources. | IV-C - Profits and Gains of Business or Profession | redundant |
| 35CCC | 47 | Expenditure on agricultural extension project. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35CCD | 47 | Expenditure on skill development project. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35D | 44 | Amortisation of certain preliminary expenses. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35DD | 52 | Amortisation of expenditure in case of amalgamation or demerger. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35DDA | 52 | Amortisation of expenditure incurred under voluntary retirement scheme. | IV-C - Profits and Gains of Business or Profession | mapped |
| 35E | 51 | Deduction for expenditure on prospecting, etc for certain minerals. | IV-C - Profits and Gains of Business or Profession | mapped |
| 36 | 29, 30, 31, 32 | Other Deductions. | IV-C - Profits and Gains of Business or Profession | mapped |
| 37 | 34 | General. | IV-C - Profits and Gains of Business or Profession | mapped |
| 38 | 28, 33 | Building, etc., partly used for business, etc., or not exclusively used. | IV-C - Profits and Gains of Business or Profession | mapped |
| 39 | Redundant | Managing Agency commission. | IV-C - Profits and Gains of Business or Profession | redundant |
| 40 | 35 | Amounts not deductible. | IV-C - Profits and Gains of Business or Profession | mapped |
| 40A | 29, 32, 36 | Expenses or payments not deductible in certain circumstances. | IV-C - Profits and Gains of Business or Profession | mapped |
| 41 | 38 | Profits chargeable to tax. | IV-C - Profits and Gains of Business or Profession | mapped |
| 42 | 54 | Special provisions for deductions in the case of business for prospecting, etc. for mineral oils. | IV-C - Profits and Gains of Business or Profession | mapped |
| 43 | 39, 41, 66 | Definitions of certain terms relevant to income from profits and gains of business or profession. | IV-C - Profits and Gains of Business or Profession | mapped |
| 43A | 42 | Special provisions consequential to change in rate of exchange of currency. | IV-C - Profits and Gains of Business or Profession | mapped |
| 43AA | 43 | Taxation of foreign exchange fluctuation. | IV-C - Profits and Gains of Business or Profession | mapped |
| 43B | 37 | Certain deductions to be only on actual payments. | IV-C - Profits and Gains of Business or Profession | mapped |
| 43C | 40 | Special provision for computation of cost of acquisition of certain assets. | IV-C - Profits and Gains of Business or Profession | mapped |
| 43CA | 53 | Special provision for full value of consideration for transfer of assets other than capital assets in certain cases. | IV-C - Profits and Gains of Business or Profession | mapped |
| 43CB | 57 | Computation of income from construction and service contracts. | IV-C - Profits and Gains of Business or Profession | mapped |
| 43D | 56 | Special provision in case of income of public financial institutions, public companies, etc. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44 | 55 | Insurance business. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44A | 50 | Special provision in the case of trade, profession or similar association. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44AA | 62 | Maintenance of accounts by certain persons carrying on profession or business. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44AB | 63 | Audit of accounts by certain persons carrying on profession or business. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44AC | Redundant | Special provision for computing profits and gains from business of trading in certain goods. | IV-C - Profits and Gains of Business or Profession | redundant |
| 44AD | 58 | Special provision for computing profits and gains of business on presumptive basis. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44ADA | 58 | Special provision for computing profits and gains of profession on presumptive basis. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44AE | 58 | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44AF | Redundant | Special provision for computing profits and gains of retail business. | IV-C - Profits and Gains of Business or Profession | redundant |
| 44B | 61 | Special provision for computing profits and gains of shipping business in the case of non-residents. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44BB | 61 | Special provision for computing profits and gains in connection with the business of exploration, etc. of mineral oils. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44BBA | 61 | Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44BBB | 61 | Special provision for computing profits and gains of foreign companies engaged in the business of civil constructions, etc. in certain turnkey power projects. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44BBC | 61 | Special provision for computing profits and gains of the business of operation of cruise ships in the case of non-residents. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44BBD | 61 | Special provision for computing profits and gains of non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44C | 60 | Deduction of head office expenditure in the case of non-residents. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44D | Redundant | Special provision for computing income by way of royalties, etc., in the case of foreign companies. | IV-C - Profits and Gains of Business or Profession | redundant |
| 44DA | 59 | Special provision for computing income by way of royalties, etc., in the case of non-residents. | IV-C - Profits and Gains of Business or Profession | mapped |
| 44DB | 65 | Special provision for computing deductions in the case of business reorganization of co-operative banks. | IV-C - Profits and Gains of Business or Profession | mapped |
| 45 | 67 | Capital gains. | IV-D - Capital Gains | mapped |
| 46 | 68 | Capital gains on distribution of assets by companies in liquidation. | IV-D - Capital Gains | mapped |
| 46A | 69 | Capital gains on purchase by company of its own shares or other specified securities. | IV-D - Capital Gains | mapped |
| 47 | 70 | Transactions not regarded as transfer. | IV-D - Capital Gains | mapped |
| 47A | 71 | Withdrawal of exemption in certain cases. | IV-D - Capital Gains | mapped |
| 48 | 72 | Mode of computation of capital gains. | IV-D - Capital Gains | mapped |
| 49 | 73 | Cost with reference to certain modes of acquisition. | IV-D - Capital Gains | mapped |
| 50 | 74 | Special provision for computation of capital gains in case of depreciable assets. | IV-D - Capital Gains | mapped |
| 50A | 75 | Special provision for cost of acquisition in case of depreciable asset. | IV-D - Capital Gains | mapped |
| 50AA | 76 | Special provision for computation of capital gains in case of Market Linked Debenture. | IV-D - Capital Gains | mapped |
| 50B | 77 | Special provision for computation of capital gains in case of slump sale. | IV-D - Capital Gains | mapped |
| 50C | 78 | Special provision for full value of consideration in certain cases. | IV-D - Capital Gains | mapped |
| 50CA | 79 | Special provision for full value of consideration for transfer of share other than quoted share. | IV-D - Capital Gains | mapped |
| 50D | 80 | Fair market value considered to be full value of consideration in certain cases. | IV-D - Capital Gains | mapped |
| 51 | 81 | Advance money received. | IV-D - Capital Gains | mapped |
| 54 | 82 | Profit on sale of property used for residence. | IV-D - Capital Gains | mapped |
| 54B | 83 | Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases. | IV-D - Capital Gains | mapped |
| 54D | 84 | Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases. | IV-D - Capital Gains | mapped |
| 54EC | 85 | Capital gains not to be charged on investment in certain bonds. | IV-D - Capital Gains | mapped |
| 54F | 86 | Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house. | IV-D - Capital Gains | mapped |
| 54G | 87 | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. | IV-D - Capital Gains | mapped |
| 54GA | 88 | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. | IV-D - Capital Gains | mapped |
| 54H | 89 | Extension of time for acquiring new asset or depositing or investing amount of capital gains. | IV-D - Capital Gains | mapped |
| 55 | 90 | Meaning of "adjusted", "cost of improvement" and "cost of acquisition". | IV-D - Capital Gains | mapped |
| 55A | 91 | Reference to Valuation Officer. | IV-D - Capital Gains | mapped |
| 56 | 92 | Income from other sources. | IV-E - Income from Other Sources | mapped |
| 57 | 93 | Deductions. | IV-E - Income from Other Sources | mapped |
| 58 | 94 | Amounts not deductible. | IV-E - Income from Other Sources | mapped |
| 59 | 95 | Profits chargeable to tax. | IV-E - Income from Other Sources | mapped |
| 60 | 96 | Transfer of income where there is no transfer of assets. | V - Income of Other Persons | mapped |
| 61 | 97 | Revocable transfer of assets. | V - Income of Other Persons | mapped |
| 62 | 97 | Transfer irrevocable for a specified period. | V - Income of Other Persons | mapped |
| 63 | 98 | "Transfer" and "revocable transfer" defined. | V - Income of Other Persons | mapped |
| 64 | 99 | Income of individual to include income of spouse, minor child, etc. | V - Income of Other Persons | mapped |
| 65 | 100 | Liability of person in respect of income included in the income of another person. | V - Income of Other Persons | mapped |
| 66 | 101 | Total income. | VI - Aggregation of Income | mapped |
| 67A | 309 | Method of computing a member's share in income of association of persons or body of individuals. | VI - Aggregation of Income | mapped |
| 68 | 102 | Cash credits. | VI - Aggregation of Income | mapped |
| 69 | 103 | Unexplained investments. | VI - Aggregation of Income | mapped |
| 69A | 104 | Unexplained money, etc. | VI - Aggregation of Income | mapped |
| 69B | 103, 104 | Amount of investments, etc., not fully disclosed in books of account. | VI - Aggregation of Income | mapped |
| 69C | 105 | Unexplained expenditure, etc. | VI - Aggregation of Income | mapped |
| 69D | 106 | Amount borrowed or repaid on hundi. | VI - Aggregation of Income | mapped |
| NEW | 107 | N.A. | New Provisions | new |
| 70 | 108 | Set off of loss from one source against income from another source under the same head of income. | VI - Set Off and Carry Forward of Losses | mapped |
| 71 | 109 | Set off of loss from one head against income from another. | VI - Set Off and Carry Forward of Losses | mapped |
| 71B | 110 | Carry forward and set off of loss from house property. | VI - Set Off and Carry Forward of Losses | mapped |
| 72 | 112 | Carry forward and set off of business losses. | VI - Set Off and Carry Forward of Losses | mapped |
| 72A | 116 | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. | VI - Set Off and Carry Forward of Losses | mapped |
| 72AA | 117 | Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases. | VI - Set Off and Carry Forward of Losses | mapped |
| 72AB | 118 | Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks. | VI - Set Off and Carry Forward of Losses | mapped |
| 73 | 113 | Losses in speculation business. | VI - Set Off and Carry Forward of Losses | mapped |
| 73A | 114 | Carry forward and set off of losses by specified business. | VI - Set Off and Carry Forward of Losses | mapped |
| 74 | 111 | Losses under the head "Capital gains". | VI - Set Off and Carry Forward of Losses | mapped |
| 74A | 115 | Losses from certain specified sources falling under the head "Income from other sources". | VI - Set Off and Carry Forward of Losses | mapped |
| 75 | Redundant | Losses of firms. | VI - Set Off and Carry Forward of Losses | redundant |
| 78 | 119 | Carry forward and set off of losses in case of change in constitution of firm or on succession. | VI - Set Off and Carry Forward of Losses | mapped |
| 79 | 119 | Carry forward and set off of losses in case of certain companies. | VI - Set Off and Carry Forward of Losses | mapped |
| 79A | 120 | No set off of losses consequent to search, requisition and survey. | VI - Set Off and Carry Forward of Losses | mapped |
| 80 | 121 | Submission of return for losses. | VI - Set Off and Carry Forward of Losses | mapped |
| 80A | 122 | Deductions to be made in computing total income. | VI-A - Deductions | mapped |
| 80C | 123 | Deduction for insurance premia, deferred annuity, contributions to provident fund, etc. | VI-A - Deductions | mapped |
| 80CCD | 124 | Deduction in respect of employer contribution to pension scheme of Central Government. | VI-A - Deductions | mapped |
| 80CCH | 125 | Deduction in respect of contribution to Agnipath Scheme. | VI-A - Deductions | mapped |
| 80D | 126 | Deduction in respect of health insurance premia. | VI-A - Deductions | mapped |
| 80DD | 127 | Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability. | VI-A - Deductions | mapped |
| 80DDB | 128 | Deduction in respect of medical treatment, etc. | VI-A - Deductions | mapped |
| 80E | 129 | Deduction in respect of interest on loan taken for higher education. | VI-A - Deductions | mapped |
| 80EE | 130 | Deduction in respect of interest on loan taken for certain house property. | VI-A - Deductions | mapped |
| 80EEA | 131 | Deduction in respect of interest on loan taken for certain house property. | VI-A - Deductions | mapped |
| 80EEB | 132 | Deduction in respect of purchase of electric vehicle. | VI-A - Deductions | mapped |
| 80G | 133 | Deduction in respect of donations to certain funds, charitable institutions, etc. | VI-A - Deductions | mapped |
| 80G(5) | 354(1) | Deduction in respect of donations to certain funds, charitable institutions, etc. | VI-A - Deductions | mapped |
| 80G(5)(Proviso) | 354(2) | Deduction in respect of donations to certain funds, charitable institutions, etc. | VI-A - Deductions | mapped |
| 80GG | 134 | Deductions in respect of rents paid. | VI-A - Deductions | mapped |
| 80GGA | 135 | Deduction in respect of certain donations for scientific research or rural development. | VI-A - Deductions | mapped |
| 80GGB | 136 | Deduction in respect of contributions given by companies to political parties. | VI-A - Deductions | mapped |
| 80GGC | 137 | Deduction in respect of contributions given by any person to political parties. | VI-A - Deductions | mapped |
| 80-IA | 138 | Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. | VI-A - Deductions | mapped |
| 80-IAB | 139 | Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. | VI-A - Deductions | mapped |
| 80-IAC | 140 | Special provision in respect of specified business. | VI-A - Deductions | mapped |
| 80-IB | 141 | Deduction in respect of profits and gains from certain industrial undertakings. | VI-A - Deductions | mapped |
| 80-IBA | 142 | Deductions in respect of profits and gains from housing projects. | VI-A - Deductions | mapped |
| 80-IE | 143 | Special provisions in respect of certain undertakings in North-Eastern States. | VI-A - Deductions | mapped |
| 80JJA | 145 | Deduction for businesses engaged in collecting and processing of bio-degradable waste. | VI-A - Deductions | mapped |
| 80JJAA | 146 | Deduction in respect of additional employee cost. | VI-A - Deductions | mapped |
| 80LA | 147 | Deductions for income of Offshore Banking Units and Units of International Financial Services Centre. | VI-A - Deductions | mapped |
| 80M | 148 | Deduction in respect of certain inter-corporate dividends. | VI-A - Deductions | mapped |
| 80-O | Redundant | Deduction in respect of royalties, etc., from certain foreign enterprises. | VI-A - Deductions | redundant |
| 80P | 149 | Deduction in respect of income of co-operative societies. | VI-A - Deductions | mapped |
| 80PA | 150 | Deduction in respect of certain income of Producer Companies. | VI-A - Deductions | mapped |
| 80QQB | 151 | Deduction in respect of royalty income, etc, of authors of certain books other than text-books. | VI-A - Deductions | mapped |
| 80RRB | 152 | Deduction in respect of royalty on patents. | VI-A - Deductions | mapped |
| 80TTA | 153 | Deduction for Interest on Deposits. | VI-A - Deductions | mapped |
| 80U | 154 | Deduction in case of a person with disability. | VI-A - Deductions | mapped |
| 86 | 310 | Share of member of an association of persons or body of individuals in the income of association or body. | VI - Aggregation of Income | mapped |
| 87 | 155 | Rebate to be allowed in computing income-tax. | VIII - Rebates and Reliefs | mapped |
| 87A | 156 | Rebate of income-tax in case of certain individuals. | VIII - Rebates and Reliefs | mapped |
| 89 | 157 | Relief when salary, etc., is paid in arrears or in advance. | VIII - Rebates and Reliefs | mapped |
| 89A | 158 | Relief from taxation in income from retirement benefit account maintained in a notified country. | VIII - Rebates and Reliefs | mapped |
| 90 | 159 | Agreement with foreign countries or specified territories. | IX - Double Taxation Relief | mapped |
| 90A | 159 | Adoption by Central Government of agreement between specified associations for double taxation relief. | IX - Double Taxation Relief | mapped |
| 91 | 160 | Countries with which no agreement exists. | IX - Double Taxation Relief | mapped |
| 92 | 161 | Computation of income from international transaction having regard to arm's length price. | X - Transfer Pricing | mapped |
| 92A | 162 | Meaning of associated enterprise. | X - Transfer Pricing | mapped |
| 92B | 163 | Meaning of international transaction. | X - Transfer Pricing | mapped |
| 92BA | 164 | Meaning of specified domestic transaction. | X - Transfer Pricing | mapped |
| 92C | 165 | Computation of arm's length price. | X - Transfer Pricing | mapped |
| 92CA | 166 | Reference to Transfer Pricing Officer. | X - Transfer Pricing | mapped |
| 92CB | 167 | Power of Board to make safe harbour rules. | X - Transfer Pricing | mapped |
| 92CC | 168 | Advance pricing agreement. | X - Transfer Pricing | mapped |
| 92CD | 169 | Effect to advance pricing agreement. | X - Transfer Pricing | mapped |
| 92CE | 170 | Secondary adjustment in certain cases. | X - Transfer Pricing | mapped |
| 92D | 171 | Maintenance, keeping and furnishing of information and document by certain persons. | X - Transfer Pricing | mapped |
| 92E | 172 | Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. | X - Transfer Pricing | mapped |
| 92F | 173 | Definitions of certain terms relevant to computation of arm's length price, etc. | X - Transfer Pricing | mapped |
| 93 | 174 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents. | X - Anti-Avoidance | mapped |
| 94 | 175 | Avoidance of tax by certain transactions in securities. | X - Anti-Avoidance | mapped |
| 94A | 176 | Special measures in respect of transactions with persons located in notified jurisdictional area. | X - Anti-Avoidance | mapped |
| 94B | 177 | Limitation on interest deduction in certain cases. | X - Anti-Avoidance | mapped |
| 95 | 178 | Applicability of General Anti-Avoidance Rule. | X-A - GAAR | mapped |
| 96 | 179 | Impermissible avoidance arrangement. | X-A - GAAR | mapped |
| 97 | 180 | Arrangement to lack commercial substance. | X-A - GAAR | mapped |
| 98 | 181 | Consequences of impermissible avoidance arrangement. | X-A - GAAR | mapped |
| 99 | 182 | Treatment of connected person and accommodating party. | X-A - GAAR | mapped |
| 100 | 183 | Application of this Chapter. | III - Incomes Not Included in Total Income | mapped |
| 101 | 183 | Framing of guidelines. | III - Incomes Not Included in Total Income | mapped |
| 102 | 184 | Definitions. | III - Incomes Not Included in Total Income | mapped |
| 110 | 190 | Determination of tax where total income includes income on which no tax is payable. | XII - Tax Rates on Special Incomes | mapped |
| 111 | 191 | Tax on accumulated balance of recognised provident fund. | XII - Tax Rates on Special Incomes | mapped |
| 111A | 196 | Tax on short-term capital gains in certain cases. | XII - Tax Rates on Special Incomes | mapped |
| 112 | 197 | Tax on long-term capital gains. | XII - Tax Rates on Special Incomes | mapped |
| 112A | 198 | Tax on long-term capital gains in certain cases. | XII - Tax Rates on Special Incomes | mapped |
| 113 | 192 | Tax in the case of block assessment of search cases. | XII - Tax Rates on Special Incomes | mapped |
| 115A | 207 | Tax on dividends, royalty and technical service fees in case of foreign companies. | XII - Tax Rates on Special Incomes | mapped |
| 115AB | 208 | Tax on income from units purchased in foreign currency or capital gains arising from their transfer. | XII - Tax Rates on Special Incomes | mapped |
| 115AC | 209 | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. | XII - Tax Rates on Special Incomes | mapped |
| 115ACA | 193 | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. | XII - Tax Rates on Special Incomes | mapped |
| 115AD | 210 | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. | XII - Tax Rates on Special Incomes | mapped |
| 115B | 194(Table: S. No. 6) | Tax on profits and gains of life insurance business. | XII - Tax Rates on Special Incomes | mapped |
| 115BA | 199 | Tax on income of certain manufacturing domestic companies. | XII - Tax Rates on Special Incomes | mapped |
| 115BAA | 200 | Tax on income of certain domestic companies. | XII - Tax Rates on Special Incomes | mapped |
| 115BAB | 201 | Tax on income of new manufacturing domestic companies. | XII - Tax Rates on Special Incomes | mapped |
| 115BAC | 202 | Tax on income of individuals Hindu undivided family and others. | XII - Tax Rates on Special Incomes | mapped |
| 115BAD | 203 | Tax on income of certain resident co-operative societies. | XII - Tax Rates on Special Incomes | mapped |
| 115BAE | 204 | Tax on income of certain new manufacturing co-operative societies. | XII - Tax Rates on Special Incomes | mapped |
| NEW | 205 | N.A. | New Provisions | new |
| 115BB | 194(Table: S. No. 1) | Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form. | XII - Tax Rates on Special Incomes | mapped |
| 115BBA | 211 | Tax on non-resident sportsmen or sports associations. | XII - Tax Rates on Special Incomes | mapped |
| 115BBB | Redundant | Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds. | XII - Tax Rates on Special Incomes | redundant |
| 115BBC | 337(Table: S. No. 1) | Anonymous donations to be taxed in certain cases. | XII - Tax Rates on Special Incomes | mapped |
| 115BBD | Redundant | Tax on certain dividends received from foreign companies. | XII - Tax Rates on Special Incomes | redundant |
| 115BBDA | Redundant | Tax on certain dividends received from domestic companies. | XII - Tax Rates on Special Incomes | redundant |
| 115BBE | 195 | Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. | XII - Tax Rates on Special Incomes | mapped |
| 115BBF | 194(Table: S. No. 2) | Tax on income from patents. | XII - Tax Rates on Special Incomes | mapped |
| 115BBG | 194(Table: S. No. 3) | Tax on income from transfer of carbon credit. | XII - Tax Rates on Special Incomes | mapped |
| 115BBH | 194(Table: S. No. 4) | Tax on income from virtual digital asset. | XII - Tax Rates on Special Incomes | mapped |
| 115BBI | 337 | Specified income of certain institutions. | XII - Tax Rates on Special Incomes | mapped |
| 115BBJ | 194(Table: S. No. 5) | Tax on winnings from online games. | XII - Tax Rates on Special Incomes | mapped |
| 115C | 212 | Special provisions relating to certain incomes of non-residents. | XII - Tax Rates on Special Incomes | mapped |
| 115D | 213 | Special provision for computation of total income of non-residents. | XII - Tax Rates on Special Incomes | mapped |
| 115E | 214 | Tax on investment income and long-term capital gains. | XII - Tax Rates on Special Incomes | mapped |
| 115F | 215 | Capital gains on transfer of foreign exchange assets not to be charged in certain cases. | XII - Tax Rates on Special Incomes | mapped |
| 115G | 216 | Return of income not to be filed in certain cases. | XII - Tax Rates on Special Incomes | mapped |
| 115H | 217 | Benefit under Chapter to be available in certain cases even after assessee becomes resident. | XII - Tax Rates on Special Incomes | mapped |
| 115I | 218 | Chapter not to apply if the assessee so chooses. | XII - Tax Rates on Special Incomes | mapped |
| 115JA | 206 | Deemed income relating to certain companies. | XII - Tax Rates on Special Incomes | mapped |
| 115JAA | 206 | Tax credit in respect of tax paid on deemed income relating to certain companies. | XII - Tax Rates on Special Incomes | mapped |
| 115JB | 206 | Special provisions for payment of tax by certain companies. | XII - Tax Rates on Special Incomes | mapped |
| 115JC | 206 | Special provisions for payment of tax by certain persons other than a company. | XII - Tax Rates on Special Incomes | mapped |
| 115JD | 206 | Tax credit for alternate minimum tax. | XII - Tax Rates on Special Incomes | mapped |
| 115JE | 206 | Application of other provisions of this Act. | XII - Tax Rates on Special Incomes | mapped |
| 115JEE | 206 | Application of this Chapter to certain persons. | XII - Tax Rates on Special Incomes | mapped |
| 115JF | 206 | Interpretation in this Chapter. | XII - Tax Rates on Special Incomes | mapped |
| 115JG | 219 | Conversion of an Indian branch of foreign company into subsidiary Indian company. | XII - Tax Rates on Special Incomes | mapped |
| 115JH | 220 | Foreign company said to be resident in India. | XII - Tax Rates on Special Incomes | mapped |
| 115-O | Redundant | Tax on distributed profits of domestic companies. | XII - Tax Rates on Special Incomes | redundant |
| 115P | Redundant | Interest payable for non-payment of tax by domestic companies. | XII - Tax Rates on Special Incomes | redundant |
| 115Q | Redundant | When company is deemed to be in default. | XII - Tax Rates on Special Incomes | redundant |
| 115QA | Redundant | Tax on distributed income to shareholders. | XII - Tax Rates on Special Incomes | redundant |
| 115QB | Redundant | Interest payable for non-payment of tax by company. | XII - Tax Rates on Special Incomes | redundant |
| 115QC | Redundant | When company is deemed to be assessee in default. | XII - Tax Rates on Special Incomes | redundant |
| 115R | Redundant | Tax on distributed income to unit holders. | XII - Tax Rates on Special Incomes | redundant |
| 115S | Redundant | Interest payable for non-payment of tax. | XII - Tax Rates on Special Incomes | redundant |
| 115T | Redundant | Unit Trust of India or Mutual Fund to be an assessee in default. | XII - Tax Rates on Special Incomes | redundant |
| 115TA | Redundant | Tax on distributed income to investors. | XII - Tax Rates on Special Incomes | redundant |
| 115TB | Redundant | Interest payable for non-payment of tax. | XII - Tax Rates on Special Incomes | redundant |
| 115TC | Redundant | Securitisation trust to be assessee in default. | XII - Tax Rates on Special Incomes | redundant |
| 115TCA | 221 | Tax on income from securitisation trusts. | XII - Tax Rates on Special Incomes | mapped |
| 115TD | 352 | Tax on accreted income. | XII - Tax Rates on Special Incomes | mapped |
| 115TE | 352 | Interest payable for non payment of tax by specified person. | XII - Tax Rates on Special Incomes | mapped |
| 115TF | 352 | When specified person is deemed to be assessee in default. | XII - Tax Rates on Special Incomes | mapped |
| 115U | 222 | Tax on income in certain cases. | XII - Tax Rates on Special Incomes | mapped |
| 115UA | 223 | Tax on income of unit holder and business trust. | XII - Tax Rates on Special Incomes | mapped |
| 115UB | 224 | Tax on income of investment fund and its unit holders. | XII - Tax Rates on Special Incomes | mapped |
| 115V | 235 | Definitions. | XII - Tax Rates on Special Incomes | mapped |
| 115VA | 225 | Computation of profits and gains from the business of operating qualifying ships. | XII - Tax Rates on Special Incomes | mapped |
| 115VB | 226(1) | Operating ships. | XII - Tax Rates on Special Incomes | mapped |
| 115VC | 235(h) | Qualifying Company. | XII - Tax Rates on Special Incomes | mapped |
| 115VD | 235(i) | Qualifying Ship. | XII - Tax Rates on Special Incomes | mapped |
| 115VE | 226(2) to (6) | Manner of computation of income under tonnage tax scheme. | XII - Tax Rates on Special Incomes | mapped |
| 115VF | 226(7) | Tonnage income. | XII - Tax Rates on Special Incomes | mapped |
| 115VG | 227(1) to (6) | Computation of tonnage income. | XII - Tax Rates on Special Incomes | mapped |
| 115VH | 227(7) & (8) | Calculation in case of joint operation, etc. | XII - Tax Rates on Special Incomes | mapped |
| 115V-I | 228(1) to (13) | Relevant shipping income. | XII - Tax Rates on Special Incomes | mapped |
| 115VJ | 228(14) & (15) | Treatment of common costs. | XII - Tax Rates on Special Incomes | mapped |
| 115VK | 229(1) to (7) | Depreciation. | XII - Tax Rates on Special Incomes | mapped |
| 115VL | 230(1) | General exclusion of deduction and set off, etc. | XII - Tax Rates on Special Incomes | mapped |
| 115VM | 230(2) to (4) | Exclusion of loss. | XII - Tax Rates on Special Incomes | mapped |
| 115VN | 229(8) to (10) | Chargeable gains from transfer of tonnage tax assets. | XII - Tax Rates on Special Incomes | mapped |
| 115V-O | 228(16) | Exclusion from provisions of section 115JB. | XII - Tax Rates on Special Incomes | mapped |
| 115VP | 231(1) to (7) | Method and time of opting for tonnage tax scheme. | XII - Tax Rates on Special Incomes | mapped |
| 115VQ | 231(8) & (9) | Period for which tonnage tax option to remain in force. | XII - Tax Rates on Special Incomes | mapped |
| 115VR | 231(10) & (11) | Renewal of tonnage tax scheme. | XII - Tax Rates on Special Incomes | mapped |
| 115VS | 231(12) | Prohibition to opt for tonnage tax scheme in certain cases. | XII - Tax Rates on Special Incomes | mapped |
| 115VT | 232(1) to (11) | Transfer of profits to Tonnage Tax Reserve Account. | XII - Tax Rates on Special Incomes | mapped |
| 115VU | 232(12) to (14) | Minimum training requirement for tonnage tax company. | XII - Tax Rates on Special Incomes | mapped |
| 115VV | 232(15) to (20) | Limit for charter in of tonnage. | XII - Tax Rates on Special Incomes | mapped |
| 115VW | 232(21) | Maintenance of audit of accounts. | XII - Tax Rates on Special Incomes | mapped |
| 115VX | 227(9) | Determination of tonnage. | XII - Tax Rates on Special Incomes | mapped |
| 115VY | 233(1) to (4) | Amalgamation. | XII - Tax Rates on Special Incomes | mapped |
| 115VZ | 233(5) & (6) | Demerger. | XII - Tax Rates on Special Incomes | mapped |
| 115VZA | 232(22) & (23) | Effect of temporarily ceasing to operate qualifying ships. | XII - Tax Rates on Special Incomes | mapped |
| 115VZB | 234(1) to (3) | Avoidance of tax and exclusion from tonnage tax scheme. | XII - Tax Rates on Special Incomes | mapped |
| 115VZC | 234(4) to (7) | Exclusion from tonnage tax scheme. | XII - Tax Rates on Special Incomes | mapped |
| 116 | 236 | Income-tax Authorities. | XIII - Income-tax Authorities | mapped |
| 117 | 237 | Appointment of income-tax authorities. | XIII - Income-tax Authorities | mapped |
| 118 | 238 | Control of income-tax authorities. | XIII - Income-tax Authorities | mapped |
| 119 | 239 | Instructions to subordinate authorities. | XIII - Income-tax Authorities | mapped |
| 119A | 240 | Charter for Taxpayer. | XIII - Income-tax Authorities | mapped |
| 120 | 241 | Jurisdiction of income-tax authorities. | XIII - Income-tax Authorities | mapped |
| 124 | 242 | Jurisdiction of Assessing Officers. | XIII - Income-tax Authorities | mapped |
| 127 | 243 | Power to transfer cases. | XIII - Income-tax Authorities | mapped |
| 129 | 244 | Change of incumbent of an office. | XIII - Income-tax Authorities | mapped |
| 130 | 245 | Faceless jurisdiction of income-tax authorities. | XIII - Income-tax Authorities | mapped |
| 131 | 246 | Power regarding discovery, production of evidence, etc. | XIII - Income-tax Authorities | mapped |
| 132 | 247, 249, 251 | Search and seizure. | XIII - Income-tax Authorities | mapped |
| 132A | 248, 249 | Powers to requisition books of account, etc. | XIII - Income-tax Authorities | mapped |
| 132B | 250 | Application of seized or requisitioned assets. | XIII - Income-tax Authorities | mapped |
| 133 | 252 | Power to call for information. | XIII - Income-tax Authorities | mapped |
| 133A | 253 | Power of survey. | XIII - Income-tax Authorities | mapped |
| 133B | 254 | Power to collect certain information. | XIII - Income-tax Authorities | mapped |
| 133C | 259 | Power to call for information by prescribed income-tax authority. | XIII - Income-tax Authorities | mapped |
| 134 | 255 | Power to inspect registers of companies. | XIII - Income-tax Authorities | mapped |
| 135 | 256 | Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner. | XIII - Income-tax Authorities | mapped |
| 135A | 260 | Faceless collection of information. | XIII - Income-tax Authorities | mapped |
| 136 | 257 | Proceedings before income-tax authorities to be judicial proceedings. | XIII - Income-tax Authorities | mapped |
| 138 | 258 | Disclosure of information respecting assessees. | XIII - Income-tax Authorities | mapped |
| 139 | 263 | Return of Income. | XIV - Return of Income | mapped |
| 139A | 262 | Permanent Account Number. | XIV - Return of Income | mapped |
| 139AA | 262(9) | Quoting of Aadhaar Number. | XIV - Return of Income | mapped |
| 139B | 264 | Scheme for submission of returns through Tax Return Preparers. | XIV - Return of Income | mapped |
| 139C | 263(2)(a) | Power of Board to dispense with furnishing documents, etc., with return. | XIV - Return of Income | mapped |
| 139D | 263(2)(a) | Filing of return in electronic form. | XIV - Return of Income | mapped |
| 140 | 265 | Return by whom to be verified. | XIV - Return of Income | mapped |
| 140A | 266 | Self-assessment. | XIV - Return of Income | mapped |
| 140B | 267 | Tax on Updated Returns. | XIV - Return of Income | mapped |
| 142 | 268 | Inquiry before assessment. | XIV - Assessment | mapped |
| 142A | 269 | Estimation of value of assets by Valuation Officer. | XIV - Assessment | mapped |
| 142B | 532 | Faceless Inquiry or Valuation. | XIV - Assessment | mapped |
| 143 | 270 | Assessment. | XIV - Assessment | mapped |
| 144 | 271 | Best judgment assessment. | XIV - Assessment | mapped |
| 144A | 272 | Power of Joint Commissioner to issue directions in certain cases. | XIV - Assessment | mapped |
| 144B | 273 | Faceless Assessment. | XIV - Assessment | mapped |
| 144BA | 274 | Reference to Principal Commissioner or Commissioners in certain cases. | XIV - Assessment | mapped |
| 144C | 275 | Reference to dispute resolution panel. | XIV - Assessment | mapped |
| 145 | 276 | Method of accounting. | XIV - Assessment | mapped |
| 145A | 277 | Method of accounting in certain cases. | XIV - Assessment | mapped |
| 145B | 278 | Taxability of certain income. | XIV - Assessment | mapped |
| 147 | 279 | Income escaping assessment. | XIV - Assessment | mapped |
| 148 | 280 | Issue of notice where income has escaped assessment. | XIV - Assessment | mapped |
| 148A | 281 | Procedure before issuance of notice u/s 148. | XIV - Assessment | mapped |
| 149 | 282 | Time limit for notice u/s 148 and 148A. | XIV - Assessment | mapped |
| 150 | 283 | Provision for cases where assessment is in pursuance of an order on appeal, etc. | XIV - Assessment | mapped |
| 151 | 284 | Sanction for issue of notice. | XIV - Assessment | mapped |
| 151A | 532 | Faceless assessment of income escaping assessment. | XIV - Assessment | mapped |
| 152 | 285 | Other provisions. | XIV - Assessment | mapped |
| 153 | 286 | Time limit for completion of assessments, reassessments and recomputation. | XIV - Assessment | mapped |
| 154 | 287 | Rectification of mistake. | XIV - Assessment | mapped |
| 155 | 288 | Other Amendments. | XIV - Assessment | mapped |
| 156 | 289 | Notice of demand. | XIV - Assessment | mapped |
| 156A | 290 | Modification and revision of notice in certain cases. | XIV - Assessment | mapped |
| 157 | 291 | Intimation of Loss. | XIV - Assessment | mapped |
| 157A | 532 | Faceless rectification, amendments and issuance of notice or intimation. | XIV - Assessment | mapped |
| 158A | 375 | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. | XIV-B - Block Assessment / Appeals | mapped |
| 158AA | Redundant | Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court. | XIV-B - Block Assessment / Appeals | redundant |
| 158AB | 376 | Procedure where an identical question of law is pending before High Court or Supreme Court. | XIV-B - Block Assessment / Appeals | mapped |
| 158B | 301 | Definitions. | XIV-B - Block Assessment / Appeals | mapped |
| 158BA | 292 | Assessment of total income as a result of search. | XIV-B - Block Assessment / Appeals | mapped |
| 158BB | 293 | Computation of undisclosed income of the block period. | XIV-B - Block Assessment / Appeals | mapped |
| 158BC | 294 | Procedure for block assessment. | XIV-B - Block Assessment / Appeals | mapped |
| 158BD | 295 | Undisclosed income of any other person. | XIV-B - Block Assessment / Appeals | mapped |
| 158BE | 296 | Time limit for completion of block assessment. | XIV-B - Block Assessment / Appeals | mapped |
| 158BF | 297 | Certain interests and penalties not to be levied or imposed. | XIV-B - Block Assessment / Appeals | mapped |
| 158BFA | 298 | Levy of interest and penalty in certain cases. | XIV-B - Block Assessment / Appeals | mapped |
| 158BG | 299 | Authority competent to make the block assessment. | XIV-B - Block Assessment / Appeals | mapped |
| 158BH | 300 | Application of other provisions of this Act. | XIV-B - Block Assessment / Appeals | mapped |
| 159 | 302 | Legal representatives. | XV - Liability in Special Cases | mapped |
| 160 | 303 | Representative assessee. | XV - Liability in Special Cases | mapped |
| 161 | 304 | Liability of representative assessee. | XV - Liability in Special Cases | mapped |
| 162 | 305 | Right of representative assessee to recover tax paid. | XV - Liability in Special Cases | mapped |
| 163 | 306 | Who may be regarded as agent. | XV - Liability in Special Cases | mapped |
| 164 | 307 | Charge of tax where share of beneficiaries unknown. | XV - Liability in Special Cases | mapped |
| 164A | 308 | Charge of tax in case of oral trust. | XV - Liability in Special Cases | mapped |
| 165 | 304 | Case where part of trust income is chargeable. | XV - Liability in Special Cases | mapped |
| 166 | 304 | Direct assessment or recovery not barred. | XV - Liability in Special Cases | mapped |
| 167 | 304 | Remedies against property in cases of representative assessees. | XV - Liability in Special Cases | mapped |
| 167A | 324 | Charge of tax in case of a firm. | XV - Liability in Special Cases | mapped |
| 167B | 311 | Charge of tax where shares of members in association of persons or body of individuals unknown etc. | XV - Liability in Special Cases | mapped |
| 167C | 331 | Liability of partners of limited liability partnership in liquidation. | XV - Liability in Special Cases | mapped |
| 168 | 312 | Executors. | XV - Liability in Special Cases | mapped |
| 169 | 312 | Right of executor to recover tax paid. | XV - Liability in Special Cases | mapped |
| 170 | 313 | Succession to business otherwise than on death. | XV - Liability in Special Cases | mapped |
| 170A | 314 | Effect of order of tribunal or court in respect of business reorganisation. | XV - Liability in Special Cases | mapped |
| 171 | 315 | Assessment after partition of a Hindu undivided family. | XV - Liability in Special Cases | mapped |
| 172 | 316 | Shipping business of non-residents. | XV - Liability in Special Cases | mapped |
| 173 | 422 | Recovery of tax arrear in respect of non-resident from his assets. | XV - Liability in Special Cases | mapped |
| 174 | 317 | Assessment of persons leaving India. | XV - Liability in Special Cases | mapped |
| 174A | 318 | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. | XV - Liability in Special Cases | mapped |
| 175 | 319 | Assessment of persons likely to transfer property to avoid tax. | XV - Liability in Special Cases | mapped |
| 176 | 320 | Discontinued business. | XV - Liability in Special Cases | mapped |
| 177 | 321 | Association dissolved or business discontinued. | XV - Liability in Special Cases | mapped |
| 178 | 322 | Company in liquidation. | XV - Liability in Special Cases | mapped |
| 179 | 323 | Liability of directors of private company. | XV - Liability in Special Cases | mapped |
| 184 | 325 | Assessment as a Firm. | XVI - Assessment of Firms | mapped |
| 185 | 326 | Assessment when section 184 not complied with. | XVI - Assessment of Firms | mapped |
| 187 | 327 | Change in constitution of a firm. | XVI - Assessment of Firms | mapped |
| 188 | 328 | Succession of one firm by another firm. | XVI - Assessment of Firms | mapped |
| 188A | 329 | Joint and several liability of partners for tax payable by firm. | XVI - Assessment of Firms | mapped |
| 189 | 330 | Firm dissolved or business discontinued. | XVI - Assessment of Firms | mapped |
| 190 | 390 | Deduction at source and advance payment. | XVII - TDS/TCS | mapped |
| 191 | 391 | Direct payment. | XVII - TDS/TCS | mapped |
| 192 | 392 | Salary. | XVII - TDS/TCS | mapped |
| 192A | 392(7) | Payment of accumulated balance due to an employee. | XVII - TDS/TCS | mapped |
| 193 | 393(1)[Table: S.No. 5(i)], 393(4)[Table: S.No. 6] | Interest on Securities. | XVII - TDS/TCS | mapped |
| 194 | 393(1)[Table: S.No. 7], 393(4)[Table: S.No. 10] | Dividends. | XVII - TDS/TCS | mapped |
| 194A | 393(1)[Table: S.No. 5(ii) & 5(iii)], 393(4)[Table: S.No. 7] | Interest other than "Interest on securities". | XVII - TDS/TCS | mapped |
| 194B | 393(3)[Table: S.No. 1] | Winnings from lottery or crossword puzzle, etc. | XVII - TDS/TCS | mapped |
| 194BA | 393(3)[Table: S.No. 2] | Winnings from online games. | XVII - TDS/TCS | mapped |
| 194BB | 393(3)[Table: S.No. 3] | Winnings from horse race. | XVII - TDS/TCS | mapped |
| 194C | 393(1)[Table: S.No. 6(i)], 393(4)[Table: S.No. 8] | Payments to contractors. | XVII - TDS/TCS | mapped |
| 194D | 393(1)[Table: S.No. 1(i)] | Insurance commission. | XVII - TDS/TCS | mapped |
| 194DA | 393(1)[Table: S.No. 8(i)] | Payment in respect of life insurance policy. | XVII - TDS/TCS | mapped |
| 194E | 393(2)[Table: S.No. 1] | Payments to non-resident sportsmen or sports associations. | XVII - TDS/TCS | mapped |
| 194EE | 393(3)[Table: S.No. 6] | Payments in respect of deposits under National Savings Schemes, etc. | XVII - TDS/TCS | mapped |
| 194G | 393(3)[Table: S.No. 4] | Commission, etc. on sale of lottery tickets. | XVII - TDS/TCS | mapped |
| 194H | 393(1)[Table: S.No. 1(ii)], 393(4)[Table: S.No. 1] | Commission or brokerage. | XVII - TDS/TCS | mapped |
| 194I | 393(1)[Table: S.No. 2(i) & 2(ii)], 393(4)[Table: S.No. 2] | Rent. | XVII - TDS/TCS | mapped |
| 194-IA | 393(1)[Table: S.No. 3(i)] | Payment on transfer of certain immovable property other than agricultural land. | XVII - TDS/TCS | mapped |
| 194-IB | 393(3)[Table: S.No. 2(ii)] | Payment of rent by certain individuals or Hindu undivided family. | XVII - TDS/TCS | mapped |
| 194-IC | 393(1)[Table: S.No. 3(ii)] | Payment under specified agreement. | XVII - TDS/TCS | mapped |
| 194J | 393(1)[Table: S.No. 6(iii)], 393(4)[Table: S.No. 9] | Fees for professional or technical services. | XVII - TDS/TCS | mapped |
| 194K | 393(1)[Table: S.No. 4(i)], 393(4)[Table: S.No. 4] | Income in respect of units. | XVII - TDS/TCS | mapped |
| 194LA | 393(1)[Table: S.No. 3(iii)], 393(4)[Table: S.No. 3] | Payment of compensation on acquisition of certain immovable property. | XVII - TDS/TCS | mapped |
| 194LB | 393(2)[Table: S.No. 5] | Income by way of interest from infrastructure debt fund. | XVII - TDS/TCS | mapped |
| 194LBA | 393(1)[Table: S.No. 4(ii)], 393(2)[Table: S.No. 6 & 7], 393(4)[Table: S.No. 5, 13] | Certain income from units of a business trust. | XVII - TDS/TCS | mapped |
| 194LBB | 393(1)[Table: S.No. 4(iii)], 393(2)[Table: S.No. 8], 393(4)[Table: S.No. 14] | Income in respect of units of investment fund. | XVII - TDS/TCS | mapped |
| 194LBC | 393(1)[Table: S.No. 4(iv)], 393(2)[Table: S.No. 9] | Income in respect of investment in securitisation trust. | XVII - TDS/TCS | mapped |
| 194LC | 393(2)[Table: S.No. 2, 3 & 4] | Income by way of interest from Indian company. | XVII - TDS/TCS | mapped |
| 194LD | Omitted | Income by way of interest on certain bonds and Government securities. | XVII - TDS/TCS | omitted |
| 194M | 393(1)[Table: S.No. 6(ii)] | Payment of certain sums by certain individuals or Hindu undivided family. | XVII - TDS/TCS | mapped |
| 194N | 393(3)[Table: S.No. 5], 393(4)[Table: S.No. 18] | Payment of certain amounts in cash. | XVII - TDS/TCS | mapped |
| 194O | 393(1)[Table: S.No. 8(v)], 393(4)[Table: S.No. 11] | Payment of certain sums by e-commerce operator to e-commerce participant. | XVII - TDS/TCS | mapped |
| 194P | 393(1)[Table: S.No. 8(vii)] | Deduction of tax in case of specified senior citizen. | XVII - TDS/TCS | mapped |
| 194Q | 393(1)[Table: S.No. 8(ii)] | Deduction of tax at source on payment of certain sum for purchase of goods. | XVII - TDS/TCS | mapped |
| 194R | 393(1)[Table: S.No. 8(iv)] | Deduction of tax on benefit of perquisite in respect of business or profession. | XVII - TDS/TCS | mapped |
| 194S | 393(1)[Table: S.No. 8(iv)], 393(4)[Table: S.No. 12] | Payment on transfer of virtual digital asset. | XVII - TDS/TCS | mapped |
| 194T | 393(3)[Table: S.No. 7] | Payment to partners of firms. | XVII - TDS/TCS | mapped |
| 195 | 393(2)[Table: S.No. 17] | Other sums. | XVII - TDS/TCS | mapped |
| 195A | 393(10) | Income payable "net of tax". | XVII - TDS/TCS | mapped |
| 196 | 393(5) | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations. | XVII - TDS/TCS | mapped |
| 196A | 393(2)[Table: S.No. 10], 393(4)[Table: S.No. 15] | Income in respect of units of non-residents. | XVII - TDS/TCS | mapped |
| 196B | 393(2)[Table: S.No. 11 & 12] | Income from units. | XVII - TDS/TCS | mapped |
| 196C | 393(2)[Table: S.No. 13 & 14] | Income from foreign currency bonds or shares of Indian company. | XVII - TDS/TCS | mapped |
| 196D | 393(2)[Table: S.No. 15 & 16], 393(4)[Table: S.No. 16 & 17] | Income of Foreign Institutional Investors from securities. | XVII - TDS/TCS | mapped |
| 197 | 395(1) | Certificate for deduction at lower rate. | XVII - TDS/TCS | mapped |
| 197A | 393(6) | No deduction to be made in certain cases. | XVII - TDS/TCS | mapped |
| 198 | 396 | Tax deducted is income received. | XVII - TDS/TCS | mapped |
| 199 | 390(5), 390(6) | Credit for tax deducted. | XVII - TDS/TCS | mapped |
| 200 | 397(3) | Duty of person deducting tax. | XVII - TDS/TCS | mapped |
| 200A | 399 | Processing of statements of tax deducted at source. | XVII - TDS/TCS | mapped |
| 201 | 398 | Consequences of failure to deduct or pay. | XVII - TDS/TCS | mapped |
| 202 | 390(4) | Deduction only one mode of recovery. | XVII - TDS/TCS | mapped |
| 203 | 395(4) | Certificate for tax deducted. | XVII - TDS/TCS | mapped |
| 203A | 397(1) | Tax deduction and collection account number. | XVII - TDS/TCS | mapped |
| 204 | 402(27) | Meaning of "Person responsible for paying". | XVII - TDS/TCS | mapped |
| 205 | 401 | Bar against direct demand on assessee. | XVII - TDS/TCS | mapped |
| 206A | 397(3) | Furnishing of statement in respect of payment of any income to residents without deduction of tax. | XVII - TDS/TCS | mapped |
| 206AA | 397(2) | Requirement to furnish Permanent Account Number. | XVII - TDS/TCS | mapped |
| 206C | 394, 395(3 & 4), 397(3), 398 | Profits and gains from the business of trading in alcoholic liquor, forest product, scrap, etc. | XVII - TDS/TCS | mapped |
| 206CA | 397(1) | Tax collection account number. | XVII - TDS/TCS | mapped |
| 206CB | 399 | Processing of statements of tax collected at source. | XVII - TDS/TCS | mapped |
| 206CC | 397(2) | Requirement to furnish Permanent Account Number by collectee. | XVII - TDS/TCS | mapped |
| 207 | 403 | Liability for payment of advance tax. | XVII - Advance Tax | mapped |
| 208 | 404 | Conditions of liability to pay advance tax. | XVII - Advance Tax | mapped |
| 209 | 405 | Computation of advance tax. | XVII - Advance Tax | mapped |
| 210 | 406 & 407 | Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer. | XVII - Advance Tax | mapped |
| 211 | 408 | Instalments of advance tax and due dates. | XVII - Advance Tax | mapped |
| 218 | 409 | When assessee deemed to be in default. | XVII - Advance Tax | mapped |
| 219 | 410 | Credit for advance tax. | XVII - Advance Tax | mapped |
| 220 | 411 | When tax payable and when assessee deemed in default. | XVII - Collection and Recovery | mapped |
| 221 | 412 | Penalty payable when tax in default. | XVII - Collection and Recovery | mapped |
| 222 | 413 | Certificate to Tax Recovery Officer. | XVII - Collection and Recovery | mapped |
| 223 | 414 | Tax Recovery Officer by whom recovery is to be effected. | XVII - Collection and Recovery | mapped |
| 224 | 413 | Validity of certificate and cancellation or amendment thereof. | XVII - Collection and Recovery | mapped |
| 225 | 415 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. | XVII - Collection and Recovery | mapped |
| 226 | 416 | Other modes of recovery. | XVII - Collection and Recovery | mapped |
| 227 | 417 | Recovery through State Government. | XVII - Collection and Recovery | mapped |
| 228A | 418 | Recovery of tax in pursuance of agreements with foreign countries. | XVII - Collection and Recovery | mapped |
| 229 | 419 | Recovery of penalties, fine, interest and other sums. | XVII - Collection and Recovery | mapped |
| 230 | 420 | Tax clearance certificate. | XVII - Collection and Recovery | mapped |
| 231 | 532 | Faceless collection and recovery of tax. | XVII - Collection and Recovery | mapped |
| 232 | 421 | Recovery by suit or under other law not affected. | XVII - Collection and Recovery | mapped |
| 234A | 423 | Interest for defaults in furnishing return of income. | XVII - Collection and Recovery | mapped |
| 234B | 424 | Interest for defaults in payment of advance tax. | XVII - Collection and Recovery | mapped |
| 234C | 425 | Interest for deferment of advance tax. | XVII - Collection and Recovery | mapped |
| 234D | 426 | Interest on excess refund. | XVII - Collection and Recovery | mapped |
| 234E | 427 | Fee for default in furnishing statements. | XVII - Collection and Recovery | mapped |
| 234F | 428 | Fee for default in furnishing return of income. | XVII - Collection and Recovery | mapped |
| 234G | 429 | Fee for default relating to statement or certificate. | XVII - Collection and Recovery | mapped |
| 234H | 430 | Fee for default relating to intimation of Aadhaar number. | XVII - Collection and Recovery | mapped |
| 237 | 431 | Refunds. | XVII - Collection and Recovery | mapped |
| 238 | 432 | Person entitled to claim refund in certain special cases. | XVII - Collection and Recovery | mapped |
| 239 | 433 | Form of claim for refund and limitation. | XVII - Collection and Recovery | mapped |
| 239A | 434 | Refund for denying liability to deduct tax in certain cases. | XVII - Collection and Recovery | mapped |
| 240 | 435 | Refund on appeal etc. | XVII - Collection and Recovery | mapped |
| 242 | 436 | Correctness of assessment not to be questioned. | XVII - Collection and Recovery | mapped |
| 244A | 437 | Interest on refunds. | XVII - Collection and Recovery | mapped |
| 245 | 438 | Set off and withholding of refunds in certain cases. | XVII - Collection and Recovery | mapped |
| 245MA | 379 | Dispute Resolution Committee. | XIX-A - Settlement / Advance Rulings | mapped |
| 245N | 380 | Definitions. | XIX-A - Settlement / Advance Rulings | mapped |
| 245-OB | 381 | Board for Advance Rulings. | XIX-A - Settlement / Advance Rulings | mapped |
| 245P | 382 | Vacancies etc., not to invalidate proceedings. | XIX-A - Settlement / Advance Rulings | mapped |
| 245Q | 383 | Application for advance ruling. | XIX-A - Settlement / Advance Rulings | mapped |
| 245R | 384 | Procedure on receipt of application. | XIX-A - Settlement / Advance Rulings | mapped |
| 245RR | 385 | Appellate Authority not to proceed in certain cases. | XIX-A - Settlement / Advance Rulings | mapped |
| 245T | 386 | Advance ruling to be void in certain circumstances. | XIX-A - Settlement / Advance Rulings | mapped |
| 245U | 387 | Powers of the Authority. | XIX-A - Settlement / Advance Rulings | mapped |
| 245V | 388 | Procedure of Authority. | XIX-A - Settlement / Advance Rulings | mapped |
| 245W | 389 | Appeal. | XIX-A - Settlement / Advance Rulings | mapped |
| 246 | 356 | Appealable orders before Joint Commissioner (Appeals). | XX - Appeals | mapped |
| 246A | 357 | Appealable orders before Commissioner (Appeals). | XX - Appeals | mapped |
| 249 | 358 | Form of appeal and limitation. | XX - Appeals | mapped |
| 250 | 359 | Procedure in appeal. | XX - Appeals | mapped |
| 251 | 360 | Powers of Joint Commissioner (Appeals) or Commissioner (Appeals). | XX - Appeals | mapped |
| 252 | 361 | Appellate Tribunal. | XX - Appellate Tribunal | mapped |
| 252A | 361 | Qualifications, terms and conditions of service of President, Vice-President and Member. | XX - Appellate Tribunal | mapped |
| 253 | 362 | Appeals to the Appellate Tribunal. | XX - Appellate Tribunal | mapped |
| 254 | 363 | Orders of Appellate Tribunal. | XX - Appellate Tribunal | mapped |
| 255 | 364 | Procedure of Appellate Tribunal. | XX - Appellate Tribunal | mapped |
| 260A | 365 | Appeal to High Court. | XX - High Court / Supreme Court | mapped |
| 260B | 366 | Case before High Court to be heard by not less than two judges. | XX - High Court / Supreme Court | mapped |
| 261 | 367 | Appeal to Supreme Court. | XX - High Court / Supreme Court | mapped |
| 262 | 368 | Hearing before Supreme Court. | XX - High Court / Supreme Court | mapped |
| 263 | 377 | Revision of orders prejudicial to revenue. | XX - Revision | mapped |
| 264 | 378 | Revision of other orders. | XX - Revision | mapped |
| 264A | 532 | Faceless revision of orders. | XX - Revision | mapped |
| 264B | 532 | Faceless effect of orders. | XX - Revision | mapped |
| 265 | 369 | Tax to be paid notwithstanding reference, etc. | XX - Misc Appeal Provisions | mapped |
| 266 | 370 | Execution for costs awarded by Supreme Court. | XX - Misc Appeal Provisions | mapped |
| 267 | 371 | Amendment of assessment on appeal. | XX - Misc Appeal Provisions | mapped |
| 268 | 372 | Exclusion of time taken for copy. | XX - Misc Appeal Provisions | mapped |
| 268A | 373 | Filing of appeal or application for reference by income-tax authority. | XX - Misc Appeal Provisions | mapped |
| 269 | 374 | Definition of "High Court". | XX - Misc Appeal Provisions | mapped |
| 269SS | 185 | Mode of taking or accepting certain loans, deposits and specified sum. | XX-A - Transactions | mapped |
| 269ST | 186 | Mode of undertaking transactions. | XX-A - Transactions | mapped |
| 269SU | 187 | Acceptance of payment through prescribed electronic modes. | XX-A - Transactions | mapped |
| 269T | 188, 189 | Mode of repayment of certain loans or deposits. | XX-A - Transactions | mapped |
| 270A | 439 | Penalty for under-reporting and misreporting of income. | XXI - Penalties | mapped |
| 270AA | 440 | Immunity from imposition of penalty, etc. | XXI - Penalties | mapped |
| 271A | 441 | Failure to keep, maintain or retain books of account, documents, etc. | XXI - Penalties | mapped |
| 271AA | 442 | Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions. | XXI - Penalties | mapped |
| 271AAC | 443 | Penalty in respect of certain income. | XXI - Penalties | mapped |
| 271AAD | 444 | Penalty for false entry, etc., in books of account. | XXI - Penalties | mapped |
| 271AAE | 445 | Benefits to related persons. | XXI - Penalties | mapped |
| 271B | 446 | Failure to get accounts audited. | XXI - Penalties | mapped |
| 271BA | 447 | Penalty for failure to furnish report under section 92E. | XXI - Penalties | mapped |
| 271C | 448 | Penalty for failure to deduct tax at source. | XXI - Penalties | mapped |
| 271CA | 449 | Penalty for failure to collect tax at source. | XXI - Penalties | mapped |
| 271D | 450 | Penalty for failure to comply with the provisions of section 269SS. | XXI - Penalties | mapped |
| 271DA | 451 | Penalty for failure to comply with provisions of section 269ST. | XXI - Penalties | mapped |
| 271DB | 452 | Penalty for failure to comply with provisions of section 269SU. | XXI - Penalties | mapped |
| 271E | 453 | Penalty for failure to comply with provisions of section 269T. | XXI - Penalties | mapped |
| 271FA | 454 | Penalty for failure to furnish statement of financial transaction or reportable account. | XXI - Penalties | mapped |
| 271FAA | 455 | Penalty for furnishing inaccurate statement of financial transaction or reportable account. | XXI - Penalties | mapped |
| 271FAB | 456 | Penalty for failure to furnish statement or information or document by an eligible investment fund. | XXI - Penalties | mapped |
| 271G | 457 | Penalty for failure to furnish information or document under section 92D. | XXI - Penalties | mapped |
| 271GA | 458 | Penalty for failure to furnish information or document under section 285A. | XXI - Penalties | mapped |
| 271GB | 459 | Penalty for failure to furnish report or for furnishing inaccurate report under section 286. | XXI - Penalties | mapped |
| 271GC | 460 | Penalty for failure to submit statement under section 285. | XXI - Penalties | mapped |
| 271H | 461 | Penalty for failure to furnish statements, etc. | XXI - Penalties | mapped |
| 271-I | 462 | Penalty for failure to furnish information or furnishing inaccurate information under section 195. | XXI - Penalties | mapped |
| 271J | 463 | Penalty for furnishing incorrect information in reports or certificates. | XXI - Penalties | mapped |
| 271K | 464 | Penalty for failure to furnish statements, etc. | XXI - Penalties | mapped |
| 272A | 465 | Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. | XXI - Penalties | mapped |
| 272AA | 466 | Penalty for failure to comply with the provisions of section 133B. | XXI - Penalties | mapped |
| 272B | 467 | Penalty for failure to comply with the provisions of section 139A. | XXI - Penalties | mapped |
| 272BB | 468 | Penalty for failure to comply with the provisions of section 203A. | XXI - Penalties | mapped |
| 273A | 469 | Power to reduce or waive penalty, etc., in certain cases. | XXI - Penalties | mapped |
| 273B | 470 | Penalty not to be imposed in certain cases. | XXI - Penalties | mapped |
| 274 | 471 | Procedure. | XXI - Penalties | mapped |
| 275 | 472 | Bar of limitation for imposing penalties. | XXI - Penalties | mapped |
| 275A | 473 | Contravention of order made under sub-section (3) of section 132. | XXI - Penalties | mapped |
| 275B | 474 | Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. | XXI - Penalties | mapped |
| 276 | 475 | Removal, concealment, transfer or delivery of property to prevent tax recovery. | XXII - Offences and Prosecutions | mapped |
| 276B | 476 | Failure to pay tax to credit of Central Government under Chapter XII-D or XVII-B. | XXII - Offences and Prosecutions | mapped |
| 276BB | 477 | Failure to pay tax collected at source. | XXII - Offences and Prosecutions | mapped |
| 276C | 478 | Wilful attempt to evade tax, etc. | XXII - Offences and Prosecutions | mapped |
| 276CC | 479 | Failure to furnish returns of income. | XXII - Offences and Prosecutions | mapped |
| 276CCC | 480 | Failure to furnish return of income in search cases. | XXII - Offences and Prosecutions | mapped |
| 276D | 481 | Failure to produce accounts and documents. | XXII - Offences and Prosecutions | mapped |
| 277 | 482 | False statement in verification, etc. | XXII - Offences and Prosecutions | mapped |
| 277A | 483 | Falsification of books of account or document, etc. | XXII - Offences and Prosecutions | mapped |
| 278 | 484 | Abetment of false return, etc. | XXII - Offences and Prosecutions | mapped |
| 278A | 485 | Punishment for second and subsequent offences. | XXII - Offences and Prosecutions | mapped |
| 278AA | 486 | Punishment not to be imposed in certain cases. | XXII - Offences and Prosecutions | mapped |
| 278B | 487 | Offences by companies. | XXII - Offences and Prosecutions | mapped |
| 278C | 488 | Offences by Hindu undivided family. | XXII - Offences and Prosecutions | mapped |
| 278D | 489 | Presumption as to assets, books of account, etc., in certain cases. | XXII - Offences and Prosecutions | mapped |
| 278E | 490 | Presumption as to culpable mental state. | XXII - Offences and Prosecutions | mapped |
| 279 | 491 | Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. | XXII - Offences and Prosecutions | mapped |
| 279A | 492 | Certain offences to be non-cognizable. | XXII - Offences and Prosecutions | mapped |
| 279B | 493 | Proof of entries in records or documents. | XXII - Offences and Prosecutions | mapped |
| 280 | 494 | Proof of entries in records or documents, and Disclosure of particulars by public servants. | XXII - Offences and Prosecutions | mapped |
| 280A | 495 | Special Courts. | XXII - Offences and Prosecutions | mapped |
| 280B | 496 | Offences triable by Special Court. | XXII - Offences and Prosecutions | mapped |
| 280C | 497 | Trial of offences as summons case. | XXII - Offences and Prosecutions | mapped |
| 280D | 498 | Application of Code of Criminal Procedure, 1973 to proceedings before Special Court. | XXII - Offences and Prosecutions | mapped |
| 281 | 499 | Certain transfers to be void. | XXIII - Miscellaneous | mapped |
| 281B | 500 | Provisional attachment to protect revenue in certain cases. | XXIII - Miscellaneous | mapped |
| 282 | 501 | Service of notice, generally. | XXIII - Miscellaneous | mapped |
| 282A | 502 | Authentication of notices and other documents. | XXIII - Miscellaneous | mapped |
| 283 | 503 | Service of notice when family is disrupted or firm etc., is dissolved. | XXIII - Miscellaneous | mapped |
| 284 | 504 | Service of notice in case of discontinued business. | XXIII - Miscellaneous | mapped |
| 285 | 505 | Submission of statement by a non-resident having liaison office. | XXIII - Miscellaneous | mapped |
| 285A | 506 | Furnishing of information or documents by an Indian concern in certain cases. | XXIII - Miscellaneous | mapped |
| 285B | 507 | Submission of statements by producers of cinematograph films or persons engaged in specified activity. | XXIII - Miscellaneous | mapped |
| 285BA | 508 | Obligation to furnish statement of financial transaction or reportable account. | XXIII - Miscellaneous | mapped |
| 285BAA | 509 | Obligation to furnish information on transaction of crypto-asset. | XXIII - Miscellaneous | mapped |
| 285BB | 510 | Annual information statement. | XXIII - Miscellaneous | mapped |
| 286 | 511 | Furnishing of report in respect of international group. | XXIII - Miscellaneous | mapped |
| 287 | 512 | Publication of information respecting assessees in certain cases. | XXIII - Miscellaneous | mapped |
| 287A | 513 | Appearance by registered valuer in certain matters. | XXIII - Miscellaneous | mapped |
| NEW | 514 | N.A. | New Provisions | new |
| 288 | 515 | Appearance by authorised representative. | XXIII - Miscellaneous | mapped |
| 288A | 516 | Rounding off of income. | XXIII - Miscellaneous | mapped |
| 288B | 516 | Rounding off of amount payable and refundable due. | XXIII - Miscellaneous | mapped |
| 289 | 517 | Receipt to be given. | XXIII - Miscellaneous | mapped |
| 290 | 518 | Indemnity. | XXIII - Miscellaneous | mapped |
| 291 | 519 | Power to tender immunity from prosecution. | XXIII - Miscellaneous | mapped |
| 292 | 520 | Cognizance of offences. | XXIII - Miscellaneous | mapped |
| 292A | 521 | Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. | XXIII - Miscellaneous | mapped |
| 292B | 522 | Return of income, etc., not to be invalid on certain grounds. | XXIII - Miscellaneous | mapped |
| 292BB | 523 | Notice deemed to be valid in certain circumstances. | XXIII - Miscellaneous | mapped |
| 292C | 524 | Presumption as to assets, books of account, etc. | XXIII - Miscellaneous | mapped |
| 292CC | 525 | Authorisation and assessment in case of search or requisition. | XXIII - Miscellaneous | mapped |
| 293 | 526 | Bar of suits in civil courts. | XXIII - Miscellaneous | mapped |
| 293A | 527 | Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils. | XXIII - Miscellaneous | mapped |
| 293B | 528 | Power of Central Government or Board to condone delays in obtaining approval. | XXIII - Miscellaneous | mapped |
| 293C | 529 | Power to withdraw approval. | XXIII - Miscellaneous | mapped |
| 293D | 532 | Faceless approval or registration. | XXIII - Miscellaneous | mapped |
| 294 | 530 | Act to have effect pending legislative provision for charge of tax. | XXIII - Miscellaneous | mapped |
| 294A | 531 | Power to make exemption in relation to certain Union territories. | XXIII - Miscellaneous | mapped |
| NEW | 532 | N.A. | New Provisions | new |
| 295 | 533 | Power to make rules. | XXIII - Miscellaneous | mapped |
| 296 | 534 | Rules and certain notifications to be placed before Parliament. | XXIII - Miscellaneous | mapped |
| 297 | 536 | Repeal and Savings. | XXIII - Miscellaneous | mapped |
| 298 | 535 | Power to remove difficulties. | XXIII - Miscellaneous | mapped |
| First Schedule | XIV | Insurance Business. | Schedules | mapped |
| Fourth Schedule Part A | XI | Recognised Provident Fund. | Schedules | mapped |
| Fourth Schedule Part B | XI | Approved Superannuation Fund. | Schedules | mapped |
| Fourth Schedule Part C | XI | Approved Gratuity Funds. | Schedules | mapped |
| Seventh Schedule Part A | XII | Minerals. | Schedules | mapped |
| Seventh Schedule Part B | XII | Groups of Associated Minerals. | Schedules | mapped |
| Eleventh Schedule | XIII | List of Articles or Things. | Schedules | mapped |