act_name stringclasses 8
values | act_code stringclasses 8
values | effective_from timestamp[s]date 1869-01-01 00:00:00 2026-04-01 00:00:00 | chapter stringclasses 34
values | section stringlengths 1 5 | title stringlengths 0 186 | content stringlengths 5 41.6k | search_text stringlengths 117 41.7k | chapter_name stringclasses 134
values | chapter_subtype stringclasses 153
values | doc_id stringlengths 7 14 | chunk_index int64 0 10 | total_chunks int64 1 11 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 1 | 1 | Short title, extent and commencement | (1) This Act may be called the Income-tax Act, 2025. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st April, 2026. Definitions. | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 1: PRELIMINARY | Section 1: Short title, extent and commencement | (1) This Act may be called the Income-tax Act, 2025. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st April, ... | PRELIMINARY | PRELIMINARY | ITA2025_1_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 1 | 2 | Definitions | In this Act, unless the context otherwise requires,β (1) βaccountantβ shall have the meaning assigned to it in section 515(3)(b); (2) βAdditional Commissionerβ means a person appointed to be an Additional Commissioner of Income-tax under section 237(1); (3) βAdditional Directorβ means a person appointed to be an Additi... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 1: PRELIMINARY | Section 2: Definitions | In this Act, unless the context otherwise requires,β (1) βaccountantβ shall have the meaning assigned to it in section 515(3)(b); (2) βAdditional Commissionerβ means a person appointed to be an Additiona... | PRELIMINARY | PRELIMINARY | ITA2025_2_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 1 | 3 | the International Financial Services Centres Authority Act, | Substituted by the Finance Act, 2026, w.e.f. 1-4-2026. Prior to its substitution, sub-clause (v) read as under : β(v) any advance or loan between two group entities, where,β (A) one of the group entity is a βFinance Companyβ or a βFinance Unitβ; and (B) the parent entity or principal entity of such group is listed on s... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 1: PRELIMINARY | Section 3: the International Financial Services Centres Authority Act, | Substituted by the Finance Act, 2026, w.e.f. 1-4-2026. Prior to its substitution, sub-clause (v) read as under : β(v) any advance or loan between two group... | PRELIMINARY | PRELIMINARY | ITA2025_3_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 2 | 4 | Charge of Income-tax | (1) Where any Central Act enacts that income-tax shall be charged for any tax year at any rate or rates, income-tax for such tax year shall be charged at that rate or those rates in accordance with and subject to the provisions of this Act. (2) The charge of income-tax under sub-section (1) shall be on the total income... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 2: BASIS OF CHARGE | Section 4: Charge of Income-tax | (1) Where any Central Act enacts that income-tax shall be charged for any tax year at any rate or rates, income-tax for such tax year shall be charged at that rate or those rates in accordan... | BASIS OF CHARGE | BASIS OF CHARGE | ITA2025_4_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 2 | 5 | Scope of total income | (1) Subject to the provisions of this Act, the total income of any tax year of a person, who is a resident, includes all income from whatever source derived, whichβ (a) is received or deemed to be received in India in that year by or on behalf of such person; (b) accrues or arises, or is deemed to accrue or arise, to s... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 2: BASIS OF CHARGE | Section 5: Scope of total income | (1) Subject to the provisions of this Act, the total income of any tax year of a person, who is a resident, includes all income from whatever source derived, whichβ (a) is received or deeme... | BASIS OF CHARGE | BASIS OF CHARGE | ITA2025_5_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 2 | 6 | Residence in India | (1) For the purposes of this Act, residential status in India in a tax year of a person shall be determined as per the provisions of this section. (2) An individual shall be resident in India in a tax year, if heβ (a) is in India for a total period of one hundred and eighty-two days or more in that tax year; or (b) is ... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 2: BASIS OF CHARGE | Section 6: Residence in India | (1) For the purposes of this Act, residential status in India in a tax year of a person shall be determined as per the provisions of this section. (2) An individual shall be resident in India ... | BASIS OF CHARGE | BASIS OF CHARGE | ITA2025_6_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 2 | 7 | Income deemed to be received and dividend deemed to be income in a tax year | (1) The following incomes shall be deemed to be received in the tax year:β (a) the annual accretion in that year to the balance at the credit of an employee participating in a recognised provident fund, to the extent provided in paragraph 6 of Part A of Schedule XI; (b) the transferred balance in a recognised provident... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 2: BASIS OF CHARGE | Section 7: Income deemed to be received and dividend deemed to be income in a tax year | (1) The following incomes shall be deemed to be received in the tax year:β (a) the annual accretion in that year to the balance at the ... | BASIS OF CHARGE | BASIS OF CHARGE | ITA2025_7_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 2 | 8 | specified entity | (1) Where a specified person receives during the tax year any capital asset or stock-in-trade, or both, from a specified entity in connection with the dissolution or reconstitution of such specified entity, then the specified entity shall be deemed to have transferred such capital asset or stock-in-trade, or both, to t... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 2: BASIS OF CHARGE | Section 8: specified entity | (1) Where a specified person receives during the tax year any capital asset or stock-in-trade, or both, from a specified entity in connection with the dissolution or reconstitution of such speci... | BASIS OF CHARGE | BASIS OF CHARGE | ITA2025_8_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 2 | 9 | Income deemed to accrue or arise in India | (1) The income referred to in sub-sections (2) to (8) shall be deemed to accrue or arise in India. (2) The income accruing or arising, directly or indirectly, through or fromβ (a) any asset or source of income in India; or (b) any property in India; or (c) any business connection in India; or (d) the transfer of a capi... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 2: BASIS OF CHARGE | Section 9: Income deemed to accrue or arise in India | (1) The income referred to in sub-sections (2) to (8) shall be deemed to accrue or arise in India. (2) The income accruing or arising, directly or indirectly, through or... | BASIS OF CHARGE | BASIS OF CHARGE | ITA2025_9_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 2 | 10 | Code | If a husband and wife are governed by the community of property system (known as βCOMMUNIAO DOS BENSβ under the Portuguese Civil Code of 1860) in force in the State of Goa and the Union Territories of Dadra and Nagar Haveli and Daman and Diu, thenβ (a) their income under any head of income shall not be assessed togethe... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 2: BASIS OF CHARGE | Section 10: Code | If a husband and wife are governed by the community of property system (known as βCOMMUNIAO DOS BENSβ under the Portuguese Civil Code of 1860) in force in the State of Goa and the Union Territories of Dadr... | BASIS OF CHARGE | BASIS OF CHARGE | ITA2025_10_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 3 | 11 | Incomes not included in total income | (1) In computing the total income of any person for a tax year under this Act, any income enumerated in Schedules II, III, IV, V and VI shall not be included, subject to fulfilment of conditions specified therein. (2) Wherever the conditions referred to in the Schedules referred in sub-section (1) are not satisfied in ... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 3: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | Section 11: Incomes not included in total income | (1) In computing the total income of any person for a tax year under this Act, any income enumerated in Schedules II, III, IV, V and VI shall ... | INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | ITA2025_11_0 | 0 | 1 |
Income-Tax Act, 2025 | ITA2025 | 2026-04-01T00:00:00 | 3 | 12 | Incomes not included in total income of political parties and electoral trusts | (1) In computing the total income of any political party or an electoral trust for a tax year under this Act, any income enumerated in Schedule VIII shall not be included, subject to fulfilment of conditions specified therein. (2) Wherever the conditions referred to in Schedule VIII are not satisfied in any tax year in... | Act: Income-Tax Act, 2025 (ITA2025) | Effective From: 2026-04-01 | Chapter 3: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | Section 12: Incomes not included in total income of political parties and electoral trusts | (1) In computing the total income of any political party or an electoral trust for a tax year under ... | INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | ITA2025_12_0 | 0 | 1 |
End of preview. Expand in Data Studio
YAML Metadata Warning:empty or missing yaml metadata in repo card
Check out the documentation for more information.
π Overview
This dataset provides structured, machine-readable legal text from major Indian statutes, including:
- Bharatiya Nyaya Sanhita, 2023 (BNS)
- Code of Criminal Procedure, 1973 (CrPC)
- Code of Civil Procedure, 1908 (CPC)
- Indian Evidence Act, 1872 (IEA)
- Negotiable Instruments Act, 1881 (NIA)
- Motor Vehicles Act, 1988 (MVA)
- Indian Divorce Act, 1869 (IDA)
- Income-Tax Act, 2025 (ITA2025) (effective April 1, 2026)
Each entry represents a section or chunk of a section, enriched with metadata for efficient retrieval and AI/ML applications.
π― Intended Use
This dataset is designed for:
- Legal question answering systems
- Semantic search & document retrieval
- Retrieval-Augmented Generation (RAG) pipelines
- Tax and legal compliance systems
- Legal document classification
- Training domain-specific language models
- Knowledge graph construction
ποΈ Data Structure
Each record contains:
π Core Fields
| Field | Type | Description |
|---|---|---|
act_name |
string | Name of the act |
act_code |
string | Code identifier (e.g., ITA2025) |
effective_from |
string | Effective date (YYYY-MM-DD) |
chapter |
string | Chapter number |
chapter_name |
string | Chapter title |
chapter_subtype |
string | Subcategory (if applicable) |
section |
string | Section number |
title |
string | Section heading |
content |
string | Full legal text |
search_text |
string | Optimized searchable text |
doc_id |
string | Unique document ID |
chunk_index |
int | Chunk index (0-based) |
total_chunks |
int | Total chunks |
π§ Key Features
- β Multi-act legal coverage
- β Structured hierarchy (Act β Chapter β Section)
- β Chunked for LLM compatibility
- β Optimized for semantic/vector search
- β High-quality statutory text
- β Unique identifiers for precise retrieval
π Income-Tax Act 2025 Coverage
Includes complete structured data for the Income-Tax Act, 2025:
Major Chapters:
- Chapter 1β4: Heads of Income
- Chapter 5: Income of Other Persons Included
- Chapter 6: Aggregation of Income
- Chapter 7: Set-off & Carry Forward of Losses
- Chapter 8+: Deductions, Allowances, Advanced Provisions
π Example Use Cases
βοΈ Legal Systems
- Legal chatbots
- Legal research assistants
- Court/legal analytics tools
π° Tax Applications
- Tax advisory chatbots
- Compliance automation systems
- Income tax lookup tools
π€ AI/ML Applications
- RAG pipelines for law & taxation
- Domain-specific LLM training
- Semantic legal search engines
π Research & Analytics
- Policy analysis
- Legal trend identification
- Cross-act relationship mapping
π§ͺ How to Use
Load Dataset (Hugging Face)
from datasets import load_dataset
dataset = load_dataset("ThanniruVenkata/Income-Tax-Act-2025-Machine-Readable-Legal-Text")
β οΈ Biases & Limitations
- The dataset contains formal legal language, which may not reflect simplified or interpreted meanings.
- No judicial interpretations, case law, or precedents are included.
- Legal provisions may be context-dependent, requiring expert understanding.
- The dataset reflects Indian legal framework only, and may not generalize globally.
- Some sections are split into chunks, which may affect contextual continuity.
β οΈ Risks & Responsible Use
- This dataset should not be used as a sole source for legal or tax decisions.
- Models trained on this data may generate legally incorrect or outdated interpretations.
- Always verify outputs with official government sources or professionals.
Dataset Version: 1.0
Release Date: April 2026
Last Updated: April 20, 2026
Maintained by: Data Contributors & Hugging Face Community
License: Public Domain (Government of India)
Status: Active and maintained
- Downloads last month
- 3