varshith7/income-tax-act-india huggingface dataset:
Income Tax Act, 2025
Section 6: Ins. by s. 3, ibid. (w.e.f. 11962).
6. Ins. by s. 3, ibid. (w.e.f. 11962).
7. Ins. by Act 18 of 2005, s. 3 (w.e.f. 12006). Earlier clause (48) omitted by Act 4 of 1988, s. 3 (w.e.f. 11989) and later
restored by Act 3 of 1989, s. 95 (w.e.f. 11989) and again omitted by Act 18 of 1992, s. 2 (w.e.f. 11993).
omitted by Act 4 of 1988, s. 3 (w.e.f. 11989) and later
restored by Act 3 of 1989, s. 95 (w.e.f. 11989) and again omitted by Act 18 of 1992, s. 2 (w.e.f. 11993).
Income Tax Act, 2025
Section 2: Subs. by Act 27 of 1999, s. 4 (w.e.f. 12000).
2. Subs. by Act 27 of 1999, s. 4 (w.e.f. 12000).
3. Subs. by Act 4 of 1988, s. 5, for “subject to the provisions of this Act” (w.e.f. 11989).
4. The words “or previous years, as the case may be” omitted by s. 5, ibid. (w.e.f. 11989).
54
1[5A. Apportionment of income between spouses governed by Portuguese Civil Code.—(1)
Where the husband and wife are governed by the system of community of property (known under the
Portuguese Civil Code of 1860 as “COMMUNIAO DOS BENS”) in force in the State of Goa and in the
Union territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the
wife under any head of income shall not be assessed as that of such community of property (whether
treated as an association of persons or a body of individuals), but such income of the husband and of the
wife under each head of income (other than under the head “Salaries”) shall be apportioned equally
between the husband and the wife and the income so apportioned shall be included separately in the total
income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply
accordingly.
(2) Where the husband or, as the case may be, the wife governed by the aforesaid system of
community of property has any income under the head “Salaries”, such income shall be included in the
total income of the spouse who has actually earned it.]
Where the husband and wife are governed by the system of community of property (known under the
Portuguese Civil Code of 1860 as “COMMUNIAO DOS BENS”) in force in the State of Goa and in the
Union territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the
wife under any head of income shall not be assessed as that of such community of property (whether
treated as an association of persons or a body of individuals), but such income of the husband and of the
wife under each head of income (other than under the head “Salaries”) shall be apportioned equally
between the husband and the wife and the income so apportioned shall be included separately in the total
income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply
accordingly.
Where the husband or, as the case may be, the wife governed by the aforesaid system of
community of property has any income under the head “Salaries”, such income shall be included in the
total income of the spouse who has actually earned it.]
Income Tax Act, 2025
Section 2: Sub-clause (b) omitted by Act 14 of 1982, s. 3 (w.e.f. 11983).
2. Sub-clause (b) omitted by Act 14 of 1982, s. 3 (w.e.f. 11983).
omitted by Act 14 of 1982, s. 3 (w.e.f. 11983).
Income Tax Act, 2025
Section 3: Subs. by Act 36 of 1989, s. 3, for the “Explanation” (w.e.f. 11990).
3. Subs. by Act 36 of 1989, s. 3, for the “Explanation” (w.e.f. 11990).
4. Explanation renumbered as Explanation1 thereof by Act 20 of 2015, s. 4 (w.e.f. 12015).
Income Tax Act, 2025
Section 4: Subs. by Act 22 of 2007, s. 4 (w.e.f. 12004).
4. Subs. by Act 22 of 2007, s. 4 (w.e.f. 12004).
5. Subs. by Act 10 of 1965, s. 5, for “For the purposes of inclusion in the total income of an assessee, any dividend”
(w.e.f. 11965).
Income Tax Act, 2025
Section 1: Ins. by Act 42 of 1970, s. 3 (w.e.f. 11971).
1. Ins. by Act 42 of 1970, s. 3 (w.e.f. 11971).
2. Ins. by Act 18 of 1992, s. 4 (w.e.f. 11993). Earliar inserted by Act 4 of 1988, s. 6 and omitted by Act 3 of 1989, s. 95
(w.e.f. 11989).
Income Tax Act, 2025
Section 3: Clause (3) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
3. Clause (3) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
Income Tax Act, 2025
Section 4: Subs. by Act 4 of 1988, s. 6, for clauses (4) and (4A) (w.e.f. 11989).
4. Subs. by Act 4 of 1988, s. 6, for clauses (4) and (4A) (w.e.f. 11989).
and
(w.e.f. 11989).
Income Tax Act, 2025
Section 6: Subs. by Act 49 of 1991, s. 5, for sub-clause (ii) (w.e.f. 11991).
6. Subs. by Act 49 of 1991, s. 5, for sub-clause (ii) (w.e.f. 11991).
7. Subs. by Act 17 of 2013, s. 4, for “the Foreign Exchange Regulation Act, 1973 (46 of 1973)” (w.e.f. 12013).
(w.e.f. 11991).
7. Subs. by Act 17 of 2013, s. 4, for “the Foreign Exchange Regulation Act, 1973 (46 of 1973)” (w.e.f. 12013).
Income Tax Act, 2025
Section 3: Clause (5A) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
3. Clause (5A) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
Income Tax Act, 2025
Section 4: Clause (5B) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
4. Clause (5B) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
Income Tax Act, 2025
Section 1: Sub-clause (via) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
1. Sub-clause (via) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
Income Tax Act, 2025
Section 2: Sub-clause (vii) omitted by Act 38 of 1993, s. 3 (w.e.f. 11993).
2. Sub-clause (vii) omitted by Act 38 of 1993, s. 3 (w.e.f. 11993).
omitted by Act 38 of 1993, s. 3 (w.e.f. 11993).
Income Tax Act, 2025
Section 3: Sub-clause (viia) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
3. Sub-clause (viia) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
Income Tax Act, 2025
Section 4: Sub-clause (ix) and (x) omitted by s. 5, ibid. (w.e.f. 11999).
4. Sub-clause (ix) and (x) omitted by s. 5, ibid. (w.e.f. 11999).
and
omitted by s. 5, ibid. (w.e.f. 11999).
Income Tax Act, 2025
Section 2: Subs. by Act 18 of 1992, s. 4, for certain words (w.e.f. 11992).
2. Subs. by Act 18 of 1992, s. 4, for certain words (w.e.f. 11992).
3. Subs. by Act 26 of 1988, s. 4, for “For the purposes of this clause” (w.e.f. 11988).
Income Tax Act, 2025
Section 4: Ins. by s. 4, ibid. (w.e.f. 11988).
4. Ins. by s. 4, ibid. (w.e.f. 11988).
5. Subs. by Act 20 of 2002, s. 4, for “agreement entered into by the Central Government” (w.e.f. 12003).
Income Tax Act, 2025
Section 1: Subs. by Act 67 of 1984, s. 4 for “on superannuation”(w.e.f. 11978).
1. Subs. by Act 67 of 1984, s. 4 for “on superannuation”(w.e.f. 11978).
2. Subs. by Act 4 of 1988, s. 6, for “thirty thousand rupees, whichever is less” (w.e.f. 11986).
3. Subs. by s. 6, ibid., for “shall not exceed thirty thousand rupees” (w.e.f. 11986).
Income Tax Act, 2025
Section 3: Subs. by Act 38 of 1993, s. 3, for clause (10C) (w.e.f. 11993).
3. Subs. by Act 38 of 1993, s. 3, for clause (10C) (w.e.f. 11993).
4. Subs. by Act 32 of 2003, s. 6 for “any amount received by an employe of” (w.e.f. 12004).
(w.e.f. 11993).
4. Subs. by Act 32 of 2003, s. 6 for “any amount received by an employe of” (w.e.f. 12004).
Income Tax Act, 2025
Section 3: Ins. by Act 20 of 2002, s. 4 (w.e.f. 12002).
3. Ins. by Act 20 of 2002, s. 4 (w.e.f. 12002).
4. Subs. by Act 32 of 2003, s. 6, for “at the time of his voluntary retirement” (w.e.f. 12004).
Income Tax Act, 2025
Section 6: Ins. by Act 32 of 1994, s. 6 (w.e.f. 11995).
6. Ins. by Act 32 of 1994, s. 6 (w.e.f. 11995).
7. The certain words brackets and figures omitted by Act 10 of 2000, s. 5 (w.e.f. 12001).
Income Tax Act, 2025
Section 5: Subs. by s. 5, ibid., for “this sub-clause” (w.e.f. 12013).
5. Subs. by s. 5, ibid., for “this sub-clause” (w.e.f. 12013).
6. Subs. by Act 18 of 2005, s. 4 for “Explanation to sub-section (2A) of section 88” (w.e.f. 12006).
of section 88” (w.e.f. 12006).
Income Tax Act, 2025
Section 7: Ins. by Act 17 of 2013, s. 5 (w.e.f. 12014).
7. Ins. by Act 17 of 2013, s. 5 (w.e.f. 12014).
8. Explanation renumbered as Explanation 1 thereof by Act 23 of 2012, s. 5 (w.e.f. 12013).
Income Tax Act, 2025
Section 8: Ins. by Act 13 of 1964, s. 3 (w.e.f. 61964).
8. Ins. by Act 13 of 1964, s. 3 (w.e.f. 61964).
9. The words “(not exceeding four hundred rupees per month” omitted by 23 of 1986, s. 3 (w.e.f. 11987).
Income Tax Act, 2025
Section 4: Clause (14A) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
4. Clause (14A) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
5. Subs. by Act 4 of 1988, s. 6, for clause (i), (ia), (ib), (ii) and (iia) (w.e.f. 11989).
omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
5. Subs. by Act 4 of 1988, s. 6, for clause
and
(w.e.f. 11989).
Income Tax Act, 2025
Section 6: Ins. by Act 14 of 1982, s. 4 (w.e.f. 11983).
6. Ins. by Act 14 of 1982, s. 4 (w.e.f. 11983).
7. Subs. by Act 11 of 1983, s. 5, for “interest or such capital interest” (w.e.f. 11983).
Income Tax Act, 2025
Section 2: Ins. by Act 32 of 1985, s. 4 (w.e.f. 11985).
2. Ins. by Act 32 of 1985, s. 4 (w.e.f. 11985).
3. Subs. by Act 4 of 1988, s. 126, for “the Explanation to clause (iii) of sub-section (6) of section 11” (w.e.f. 11989).
of sub-section
of section 11” (w.e.f. 11989).
Income Tax Act, 2025
Section 6: Subs. by Act 14 of 2001, s. 5, for item (a) (w.e.f. 12002).
6. Subs. by Act 14 of 2001, s. 5, for item (a) (w.e.f. 12002).
7. Subs. by s. 5, ibid., for “a loan agreement entered into with any such financial institution” (w.e.f. 12002).
8. Subs. by s. 5, ibid., for “moneys borrowed or debt incurred by it” (w.e.f. 12002).
(w.e.f. 12002).
7. Subs. by s. 5, ibid., for “a loan agreement entered into with any such financial institution” (w.e.f. 12002).
8. Subs. by s. 5, ibid., for “moneys borrowed or debt incurred by it” (w.e.f. 12002).
Income Tax Act, 2025
Section 5: Ins. by Act 18 of 1992, s. 4 (w.e.f. 11992).
5. Ins. by Act 18 of 1992, s. 4 (w.e.f. 11992).
6. Subs. by Act 14 of 2001, s. 5, for “any moneys borrowed by it from sources outside India” (w.e.f. 12002).
Income Tax Act, 2025
Section 7: Ins. by Act 66 of 1976, s. 5 (w.e.f. 11976).
7. Ins. by Act 66 of 1976, s. 5 (w.e.f. 11976).
8. Subs. by, Act 14 of 2001 s. 5, for “a loan agreement approved by the Central Government” (w.e.f. 12001).
Income Tax Act, 2025
Section 9: Ins. by Act 49 of 1991, s. 5 (w.e.f. 11991).
9. Ins. by Act 49 of 1991, s. 5 (w.e.f. 11991).
10. The words figures and letters “before the 1st day of April, 2005” omitted by Act 18 of 2005, s. 4 (w.e.f. 12006).
Income Tax Act, 2025
Section 1: Ins. by Act 11 of 1983, s. 5 (w.e.f. 11983).
1. Ins. by Act 11 of 1983, s. 5 (w.e.f. 11983).
2. Subs. by Act 10 of 2000, s. 5, for “being a company approved by the Central Government for the purposes of clause (viii)
of sub-section (1) of section 36” (w.e.f. 12000).
3. Subs. by Act 32 of 2003, s. 6, for “a loan agreement approved by the Central Government” (w.e.f. 12004).
of sub-section
of section 36” (w.e.f. 12000).
3. Subs. by Act 32 of 2003, s. 6, for “a loan agreement approved by the Central Government” (w.e.f. 12004).
Income Tax Act, 2025
Section 4: Subs. by Act 49 of 1991, s. 5 for “items (f) and (g)” (w.e.f. 11991).
4. Subs. by Act 49 of 1991, s. 5 for “items (f) and (g)” (w.e.f. 11991).
5. Subs. by Act 17 of 2013, s. 4, for “the Foreign Exchange Regulation Act, 1973 (46 of 1973)” (w.e.f. 12013).
and
Income Tax Act, 2025
Section 9: Ins. by Act 49 of 1991, s. 5 (w.e.f. 11991).
9. Ins. by Act 49 of 1991, s. 5 (w.e.f. 11991).
10. Explanation renumbered as Explanation 1 thereof by the Act 27 of 1999, s. 6 (w.e.f. 12000).
Income Tax Act, 2025
Section 1: Subs. by Act 22 of 1995, s. 4, for sub-clause (v) (w.e.f. 11995).
1. Subs. by Act 22 of 1995, s. 4, for sub-clause (v) (w.e.f. 11995).
(w.e.f. 11995).
Income Tax Act, 2025
Section 4: Subs. by Act 22 of 2007, s. 6, for sub-clause (vii) (w.e.f. 12008).
4. Subs. by Act 22 of 2007, s. 6, for sub-clause (vii) (w.e.f. 12008).
(w.e.f. 12008).
Income Tax Act, 2025
Section 7: Ins. by 26 of 1997, s. 3 (w.e.f. 11998).
7. Ins. by 26 of 1997, s. 3 (w.e.f. 11998).
8. Subs. by Act 27 of 1999, s. 6“entered before the 1st day of April, 1997” (w.e.f. 12000).
Income Tax Act, 2025
Section 10: Subs. by Act 21 of 2006, s. 4, for “the 1st day of April, 2006” (w.e.f. 12007).
10. Subs. by Act 21 of 2006, s. 4, for “the 1st day of April, 2006” (w.e.f. 12007).
Income Tax Act, 2025
Section 1: Subs. by Act 4 of 1988, s. 6, for clauses (17A), (17B) and (18) (w.e.f. 11989).
1. Subs. by Act 4 of 1988, s. 6, for clauses (17A), (17B) and (18) (w.e.f. 11989).
and
(w.e.f. 11989).
Income Tax Act, 2025
Section 3: Clause (18A) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
3. Clause (18A) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
Income Tax Act, 2025
Section 5: Ins. by Act 54 of 1972, s. 7 (w.e.f. 281971).
5. Ins. by Act 54 of 1972, s. 7 (w.e.f. 281971).
6. The words “Interest on securities” omitted by Act 26 of 1988, s. 4 (w.e.f. 11989).
7. Subs. by Act 32 of 1971, s. 4, for “which accrues or arises from the supply of a commodity or service within its own
jurisdictional area” (w.e.f. 11972).
Income Tax Act, 2025
Section 1: Clause (20A) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
1. Clause (20A) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
2. Subs. by Act 3 of 1989, s. 4, for clause (21) (w.e.f. 11990). Earlier Clause (21) amended by Act 11 of 1983, s. 5
(w.e.f. 11984) and then omitted by Act 4 of 1988, s. 6 and later restored by Act 3 of 1989, s. 95 (w.e.f. 11989).
3. Subs. by Act 14 of 2010, s. 5, for “scientific research association” (w.e.f. 12011).
omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
2. Subs. by Act 3 of 1989, s. 4, for clause
(w.e.f. 11990). Earlier Clause
amended by Act 11 of 1983, s. 5
(w.e.f. 11984) and then omitted by Act 4 of 1988, s. 6 and later restored by Act 3 of 1989, s. 95 (w.e.f. 11989).
3. Subs. by Act 14 of 2010, s. 5, for “scientific research association” (w.e.f. 12011).
Income Tax Act, 2025
Section 3: Clause (22) and (22A) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
3. Clause (22) and (22A) omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
and
omitted by Act 21 of 1998, s. 5 (w.e.f. 11999).
Income Tax Act, 2025
Section 1: Ins. by Act 15 of 1965, s. 3 (w.e.f. 11962).
1. Ins. by Act 15 of 1965, s. 3 (w.e.f. 11962).
2. The words “Interest on securities” or’ omitted by Act 26 of 1988, s. 4 (w.e.f. 11989).
Income Tax Act, 2025
Section 3: Ins. by Act 14 of 2001, s. 5 (w.e.f. 12001).
3. Ins. by Act 14 of 2001, s. 5 (w.e.f. 12001).
4. Subs. by Act 22 of 2007, s. 6, for certain words, figures and letters (w.e.f. 12008).
Income Tax Act, 2025
Section 1: Subs. by Act 3 of 1989, s. 4, for sub-clauses (iv) and (v) (w.e.f. 11990).
1. Subs. by Act 3 of 1989, s. 4, for sub-clauses (iv) and (v) (w.e.f. 11990).
2. Subs. by Act 22 of 2007, s. 6, for “which may be notified by the Central Government in the Official Gazette.”
(w.e.f. 12007)
and
(w.e.f. 11990).
2. Subs. by Act 22 of 2007, s. 6, for “which may be notified by the Central Government in the Official Gazette.”
(w.e.f. 12007)
Income Tax Act, 2025
Section 1: Subs. by Act 18 of 1992, s. 4, for sub-clause (b) (w.e.f. 11990).
1. Subs. by Act 18 of 1992, s. 4, for sub-clause (b) (w.e.f. 11990).
(w.e.f. 11990).
Income Tax Act, 2025
Section 4: Subs. by Act 49 of 1991, s. 5, for “the 30th day of March, 1990” (w.e.f. 11990).
4. Subs. by Act 49 of 1991, s. 5, for “the 30th day of March, 1990” (w.e.f. 11990).
Income Tax Act, 2025
Section 2: Ins. by s. 3, ibid. (w.e.f. 12006).
2. Ins. by s. 3, ibid. (w.e.f. 12006).
3. Subs. by Act 22 of 2007, s. 6, for certain words, brackets, figures and letters (w.e.f. 12007).
Income Tax Act, 2025
Section 3: Ins. by Act 21 of 2006, s. 4 (w.e.f. 12006).
3. Ins. by Act 21 of 2006, s. 4 (w.e.f. 12006).
4. Subs. by Act 33 of 2009, s. 4 for “made at any time during the financial year immediately preceding the year”
(w.e.f. 12009).
Income Tax Act, 2025
Section 5: Subs. by Act 27 of 1999, s. 6, for “any income of—” (w.e.f. 12000).
5. Subs. by Act 27 of 1999, s. 6, for “any income of—” (w.e.f. 12000).
6. The words figures and letter “subject to the provisions of Chapter XII-E,” omitted by Act 20 of 2002, s. 4
(w.e.f. 12003).
Income Tax Act, 2025
Section 4: Clause (23E) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
4. Clause (23E) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
Income Tax Act, 2025
Section 7: Ins. by Act 20 of 2002, s. 4 (w.e.f. 12002).
7. Ins. by Act 20 of 2002, s. 4 (w.e.f. 12002).
8. Subs. by Act 32 of 2003, s. 6, for “Credit Guarantee Fund Trust for Small Scale Industries” (w.e.f. 12002).
Income Tax Act, 2025
Section 1: Ins. by Act 10 of 2000, s. 5 (w.e.f. 12001).
1. Ins. by Act 10 of 2000, s. 5 (w.e.f. 12001).
2. Subs. by Act 22 of 2007, s. 6, for “set up to raise funds for investment” (w.e.f. 12008).
Income Tax Act, 2025
Section 2: Ins. by Act 25 of 2014, s. 5 (w.e.f. 12015).
2. Ins. by Act 25 of 2014, s. 5 (w.e.f. 12015).
3. Subs. by Act 27 of 2016, s. 7, for “by way of interest received or receivable from a special purpose
vehicle” (w.e.f. 12017).
Income Tax Act, 2025
Section 5: Clause (23G) omitted by Act 21 of 2006, s. 4 (w.e.f. 12007).
5. Clause (23G) omitted by Act 21 of 2006, s. 4 (w.e.f. 12007).
omitted by Act 21 of 2006, s. 4 (w.e.f. 12007).
Income Tax Act, 2025
Section 3: Ins. by Act 22 of 1995, s. 4 (w.e.f. 11962).
3. Ins. by Act 22 of 1995, s. 4 (w.e.f. 11962).
4. Subs. by the North-Eastern Areas (Reorganisation) Adaptation of Laws on Union Subjects) Order, 1974, for clause 26
(w.e.f. 211972).
5. Subs. by Act 32 of 1994, s. 6, for “States of Nagaland, Manipur and Tripura or in the Union territories of Arunachal
Pradesh and Mizoram” (w.e.f. 11995).
Adaptation of Laws on Union Subjects) Order, 1974, for clause 26
(w.e.f. 211972).
5. Subs. by Act 32 of 1994, s. 6, for “States of Nagaland, Manipur and Tripura or in the Union territories of Arunachal
Pradesh and Mizoram” (w.e.f. 11995).
Income Tax Act, 2025
Section 6: Ins. by Act 21 of 1998, s. 5 (w.e.f. 11999).
6. Ins. by Act 21 of 1998, s. 5 (w.e.f. 11999).
7. Subs. by Act 32 of 1994, s. 6, for “States or Union territories aforesaid” (w.e.f. 11995).
Income Tax Act, 2025
Section 8: Ins. by Act 15 of 1965, s. 3 (w.e.f. 11962).
8. Ins. by Act 15 of 1965, s. 3 (w.e.f. 11962).
9. The brackets and words “(not being an individual who is in the service of Government)” omitted by Act 32 of 1971, s. 4
(w.e.f. 11962).
Income Tax Act, 2025
Section 3: Clause (26AA) omitted by Act 26 of 1997, s. 3 (w.e.f. 11998).
3. Clause (26AA) omitted by Act 26 of 1997, s. 3 (w.e.f. 11998).
omitted by Act 26 of 1997, s. 3 (w.e.f. 11998).
Income Tax Act, 2025
Section 5: Clause (28) omitted by Act 26 of 1997, s. 3 (w.e.f. 11998).
5. Clause (28) omitted by Act 26 of 1997, s. 3 (w.e.f. 11998).
omitted by Act 26 of 1997, s. 3 (w.e.f. 11998).
Income Tax Act, 2025
Section 6: Clause (29) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
6. Clause (29) omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
omitted by Act 20 of 2002, s. 4 (w.e.f. 12003).
Income Tax Act, 2025
Section 3: Ins. by Act 23 of 2012, s. 5 (w.e.f. 12012).
3. Ins. by Act 23 of 2012, s. 5 (w.e.f. 12012).
4. Subs. by Act 17 of 2013, s. 5, for “sale of crude oil to any person” (w.e.f. 12014).
Income Tax Act, 2025
Section 3: Sub-sections (9) and (9A) omitted by Act 32 of 2003, s. 7 (w.e.f. 12003).
3. Sub-sections (9) and (9A) omitted by Act 32 of 2003, s. 7 (w.e.f. 12003).
and
omitted by Act 32 of 2003, s. 7 (w.e.f. 12003).
Income Tax Act, 2025
Section 4: Explanation 1 omitted by s. 7, ibid. (w.e.f. 12004).
4. Explanation 1 omitted by s. 7, ibid. (w.e.f. 12004).
5. Subs. by Act 17 of 2013, s. 4, for “Foreign Exchange Regulation Act, 1973 (46 of 1973)” (w.e.f. 12013).
Income Tax Act, 2025
Section 3: Ins. by Act 28 of 2005, s. 27 and the Second Schedule (w.e.f. 102006).
3. Ins. by Act 28 of 2005, s. 27 and the Second Schedule (w.e.f. 102006).
4. Subs. by Act 28 of 2016, s. 8, for the words, figures and letters “April, 2006, a deduction of” (w.e.f. 12017).
Income Tax Act, 2025
Section 1: Subs. by Act 14 of 2001, s. 7, for sub-section (4) (w.e.f. 12001).
1. Subs. by Act 14 of 2001, s. 7, for sub-section (4) (w.e.f. 12001).
(w.e.f. 12001).
Income Tax Act, 2025
Section 1: Ins. by Act 32 of 2003, s. 9 (w.e.f. 12004).
1. Ins. by Act 32 of 2003, s. 9 (w.e.f. 12004).
2. Section 11 restored by Act 3 of 1989, s. 95 with amendments (w.e.f. 11989). Earlier omitted by Act 4 of 1988, s. 7
(w.e.f. 11989).
Income Tax Act, 2025
Section 3: Subs. by Act 41 of 1975, s. 4, for clauses (a) and (b) (w.e.f. 11976).
3. Subs. by Act 41 of 1975, s. 4, for clauses (a) and (b) (w.e.f. 11976).
and
(w.e.f. 11976).
Income Tax Act, 2025
Section 2: Subs. by Act 41 of 1975, s. 4, for Explanation (w.e.f. 11976).
2. Subs. by Act 41 of 1975, s. 4, for Explanation (w.e.f. 11976).
3. The Explanation renumbered as Explanation 1 thereof by Act 7 of 2017, s. 8 (w.e.f. 12018).
Income Tax Act, 2025
Section 5: Subs. by s. 7, ibid., for “seventy-five per cent.” (w.e.f. 12003).
5. Subs. by s. 7, ibid., for “seventy-five per cent.” (w.e.f. 12003).
6. Subs. by Act 20 of 2015, s. 8, for “(such option to be exercised in writing before the expiry of the time allowed under
sub-section (1) of section 139 for furnishing the return of income)” (w.e.f. 12016).
of section 139 for furnishing the return of income)” (w.e.f. 12016).
Income Tax Act, 2025
Section 2: Subs. by Act 19 of 1970, s. 5, for sub-section (2) (w.e.f. 11971).
2. Subs. by Act 19 of 1970, s. 5, for sub-section (2) (w.e.f. 11971).
(w.e.f. 11971).
Income Tax Act, 2025
Section 2: Subs. by Act 19 of 1970, s. 5, for sub-section (3) (w.e.f. 11971).
2. Subs. by Act 19 of 1970, s. 5, for sub-section (3) (w.e.f. 11971).
(w.e.f. 11971).
Income Tax Act, 2025
Section 3: Ins. by Act 32 of 2003, s. 10 (w.e.f. 12003).
3. Ins. by Act 32 of 2003, s. 10 (w.e.f. 12003).
4. The words brackets and figures “and accordingly chargeable to tax within the meaning of sub-section (3)” omitted by
Act 19 of 1970, s. 5 (w.e.f. 11971).
Income Tax Act, 2025
Section 2: Ins. by Act 10 of 2000, s. 8 (w.e.f. 12001).
2. Ins. by Act 10 of 2000, s. 8 (w.e.f. 12001).
3. Subs. by s. 8, ibid., for “which is approved by the Central Government of the purposes of clause (viii) of sub-section (10)
of section 36” (w.e.f. 12001).
of sub-section
of section 36” (w.e.f. 12001).
Income Tax Act, 2025
Section 3: Ins. by Act 25 of 2014, s. 7 (w.e.f. 12015).
3. Ins. by Act 25 of 2014, s. 7 (w.e.f. 12015).
4. Sections 12 and 12A restored by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier section 12 was omitted by Act 4 of 1988,
s. 7 (w.e.f. 11989).
5. Section 12 renumbered as sub-section (1) therof by Act 10 of 2000, s. 9 (w.e.f. 12001).
therof by Act 10 of 2000, s. 9 (w.e.f. 12001).
Income Tax Act, 2025
Section 2: Section 12A renumbered as sub-section (1) thereof by s. 8 ibid. (w.e.f. 12007).
2. Section 12A renumbered as sub-section (1) thereof by s. 8 ibid. (w.e.f. 12007).
thereof by s. 8 ibid. (w.e.f. 12007).
Income Tax Act, 2025
Section 2: Clause (c) omitted by Act 20 of 2002, s. 9 (w.e.f. 12002).
2. Clause (c) omitted by Act 20 of 2002, s. 9 (w.e.f. 12002).
omitted by Act 20 of 2002, s. 9 (w.e.f. 12002).
Income Tax Act, 2025
Section 3: Clause (bb) omitted by Act 11 of 1983, s. 7 (w.e.f. 11984).
3. Clause (bb) omitted by Act 11 of 1983, s. 7 (w.e.f. 11984).
omitted by Act 11 of 1983, s. 7 (w.e.f. 11984).
Income Tax Act, 2025
Section 1: Subs. by Act 22 of 2007, s. 10, for sub-clause (iii) (w.e.f. 11999).
1. Subs. by Act 22 of 2007, s. 10, for sub-clause (iii) (w.e.f. 11999).
2. The words “and such assets were not purchased by the trust or institution or acquired by it by conversion or in exchange
for, any other asset” omitted by Act 18 of 1992, s. 5 (w.e.f. 11983).
(w.e.f. 11999).
2. The words “and such assets were not purchased by the trust or institution or acquired by it by conversion or in exchange
for, any other asset” omitted by Act 18 of 1992, s. 5 (w.e.f. 11983).
Income Tax Act, 2025
Section 4: Subs. by Act 16 of 1972, s. 7, for “section 11” (w.e.f. 11973).
4. Subs. by Act 16 of 1972, s. 7, for “section 11” (w.e.f. 11973).
5. Subs. by Act 32 of 1971, s. 6, for “money of the trust or the institution” (w.e.f. 11971).