varshith7/income-tax-act-india huggingface dataset:
Income Tax Act, 2025
Section 158BE: Time limit for completion of block assessment.—4[(1) The order under section
158BE. Time limit for completion of block assessment.—4[(1) The order under section
158BC shall be passed—
(a) within one year from the end of the month in which the last of the authorisations for search
under section 132 or for requisition under section 132A, as the case may be, was executed in cases
where a search is initiated or books of account or other documents or any assets are requisitioned
after the 30th day of June, 1995, but before the 1st day of January, 1997;
(b) within two years from the end of the month in which the last of the authorisations for search
under section 132 or for requisition under section 132A, as the case may be, was executed in cases
where a search is initiated or books of account or other documents or any assets are requisitioned on
or after the 1st day of January, 1997.
(2) The period of limitation for completion of block assessment in the case of the other person
referred to in section 158BD shall be—
(a) one year from the end of the month in which the notice under this Chapter was served on such
other person in respect of search initiated or books of account or other documents or any assets
requisitioned after the 30th day of June, 1995, but before the 1st day of January, 1997; and
(b) two years from the end of the month in which the notice under this Chapter was served on
such other person in respect of search initiated or books of account or other documents or any assets
are requisitioned on or after the 1st day of January, 1997.]
The order under section
158BC shall be passed—
within one year from the end of the month in which the last of the authorisations for search
under section 132 or for requisition under section 132A, as the case may be, was executed in cases
where a search is initiated or books of account or other documents or any assets are requisitioned
after the 30th day of June, 1995, but before the 1st day of January, 1997;
within two years from the end of the month in which the last of the authorisations for search
under section 132 or for requisition under section 132A, as the case may be, was executed in cases
where a search is initiated or books of account or other documents or any assets are requisitioned on
or after the 1st day of January, 1997.
The period of limitation for completion of block assessment in the case of the other person
referred to in section 158BD shall be—
one year from the end of the month in which the notice under this Chapter was served on such
other person in respect of search initiated or books of account or other documents or any assets
requisitioned after the 30th day of June, 1995, but before the 1st day of January, 1997; and
two years from the end of the month in which the notice under this Chapter was served on
such other person in respect of search initiated or books of account or other documents or any assets
are requisitioned on or after the 1st day of January, 1997.]
Income Tax Act, 2025
Section 1: Subs. by Act 19 of 1970, s. 21, for section 164 (w.e.f. 11971).
1. Subs. by Act 19 of 1970, s. 21, for section 164 (w.e.f. 11971).
2. Restored by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier the words “(1) Subject to the provisions of sub-sections (2) and
(3), where” substituted by Act 4 of 1988, s. 64 (w.e.f. 11989).
3. Subs. by Act 44 of 1980, s. 27, for the portion beginning with the words “tax shall be charged—” and ending with the
words “more beneficial to the revenue” (w.e.f. 11980).
Subject to the provisions of sub-sections
and
Income Tax Act, 2025
Section 4: Subs. by s. 27, ibid., for clause (i) (w.e.f. 11980).
4. Subs. by s. 27, ibid., for clause (i) (w.e.f. 11980).
5. Restored by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier the words “association of persons” substituted by Act 4 of
1988, s. 64 (w.e.f. 11989).
6. Subs. by Act 44 of 1980, s. 27, for “under a trust declared by will” (w.e.f. 11980).
(w.e.f. 11980).
5. Restored by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier the words “association of persons” substituted by Act 4 of
1988, s. 64 (w.e.f. 11989).
6. Subs. by Act 44 of 1980, s. 27, for “under a trust declared by will” (w.e.f. 11980).
Income Tax Act, 2025
Section 7: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
7. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
8. Subs. by Act 44 of 1980, s. 27, for “as if the relevant income or part of relevant income” (w.e.f. 11980).
Income Tax Act, 2025
Section 4: The proviso added by Act 21 of 1984, s. 21 (w.e.f. 11985).
4. The proviso added by Act 21 of 1984, s. 21 (w.e.f. 11985).
5. Subs. by Act 16 of 1972, s. 27, for “In a case where the relevant income is derived from property held under trust in part
only in charitable or religious purposes” (w.e.f. 11973).
6. Subs. by Act 44 of 1980, s. 27, for the portion beginning with the words “is not specifically receivable” and ending with
the words “whichever course would be more beneficial to the revenue:” (w.e.f. 11980).
Income Tax Act, 2025
Section 1: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
2. Subs. by Act 18 of 1992, s. 64, for the sub-heading “DD.—Association of persons and body of individuals” (w.e.f. 1
1993).
Income Tax Act, 2025
Section 3: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
3. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
4. Subs. by Act 20 of 1967, s. 29, for “rate or rates for the time being” (w.e.f. 11967).
Income Tax Act, 2025
Section 1: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
2. Subs. by Act 4 of 1988, s. 126, for “under sub-section (2) of section 139” (w.e.f. 11989).
3. Subs. by s. 126, ibid., for “sub-section (2) of section 139 or sub-section (1) of” (w.e.f. 11989).
4. The words and brackets “Deputy Commissioner (Appeals) or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998).
Which was earlier substituted as “Deputy Commissioner (Appeals)” for “Appellate Assistant Commissioner” by Act 4
of 1988, s. 2 (w.e.f. 11988) and The words and brackets “or the commissioner (Appeals)” were inserted by Act 22 of
1977, s. 39 and the Fifth Schedule (w.e.f. 11977).
628
of section 139” (w.e.f. 11989).
3. Subs. by s. 126, ibid., for “sub-section
of section 139 or sub-section
of” (w.e.f. 11989).
4. The words and brackets “Deputy Commissioner
or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998).
Which was earlier substituted as “Deputy Commissioner
Income Tax Act, 2025
Section 2: Subs. by Act 10 of 1965, s. 41, for sub-sections (3) and (4) (w.e.f. 11965).
2. Subs. by Act 10 of 1965, s. 41, for sub-sections (3) and (4) (w.e.f. 11965).
and
(w.e.f. 11965).
Income Tax Act, 2025
Section 4: Subs. by Act 32 of 2003, s. 69, for sub-section (5) (w.e.f. 12004).
4. Subs. by Act 32 of 2003, s. 69, for sub-section (5) (w.e.f. 12004).
(w.e.f. 12004).
Income Tax Act, 2025
Section 1: The words “and super tax” omitted by Act 10 of 1965, s. 44 (w.e.f. 11965).
1. The words “and super tax” omitted by Act 10 of 1965, s. 44 (w.e.f. 11965).
2. The words “and average rate of super-tax respectively” omitted by s. 44, ibid (w.e.f. 11965).
Income Tax Act, 2025
Section 1: Subs. by Act 28 of 2016, s. 72, for “thirty thousand rupees” (w.e.f. 12016).
1. Subs. by Act 28 of 2016, s. 72, for “thirty thousand rupees” (w.e.f. 12016).
2. Subs. by Act 32 of 2003, s. 72, for “The person responsible for paying any income” (w.e.f. 12003).
3. Subs. by Act 26 of 1988, s. 37, for ‘chargeable under the head “Interest on securities”’ (w.e.f. 11989).
4.Subs. by Act 13 of 1989, s. 22, for “at the time of payment” (w.e.f. 11989).
Income Tax Act, 2025
Section 11: Clause (ii) omitted by Act 26 of 1988, s. 37 (w.e.f. 11989).
11. Clause (ii) omitted by Act 26 of 1988, s. 37 (w.e.f. 11989).
omitted by Act 26 of 1988, s. 37 (w.e.f. 11989).
Income Tax Act, 2025
Section 1: Clause (iiia) omitted by Act 26 of 1997, s. 46 (w.e.f. 11997).
1. Clause (iiia) omitted by Act 26 of 1997, s. 46 (w.e.f. 11997).
omitted by Act 26 of 1997, s. 46 (w.e.f. 11997).
Income Tax Act, 2025
Section 3: Subs. by Act 20 of 2002, s. 73, for the first and second provisos (w.e.f. 12002).
3. Subs. by Act 20 of 2002, s. 73, for the first and second provisos (w.e.f. 12002).
4.Subs. by Act 32 of 2003, s. 73, for “one thousand rupees” (w.e.f. 12002).
Income Tax Act, 2025
Section 1: Sub-section (2) omitted by Act 18 of 1992, s. 71 (w.e.f. 11992).
1. Sub-section (2) omitted by Act 18 of 1992, s. 71 (w.e.f. 11992).
omitted by Act 18 of 1992, s. 71 (w.e.f. 11992).
Income Tax Act, 2025
Section 2: Subs. by Act 25 of 1975, s. 20, for clause (i) (w.e.f. 11975).
2. Subs. by Act 25 of 1975, s. 20, for clause (i) (w.e.f. 11975).
3. Subs. by Act 22 of 2007, s. 53, for “does not exceed five thousand rupees” (w.e.f. 12007).
(w.e.f. 11975).
3. Subs. by Act 22 of 2007, s. 53, for “does not exceed five thousand rupees” (w.e.f. 12007).
Income Tax Act, 2025
Section 6: Subs. by Act 10 of 2000, s. 60, for “for residential purposes” (w.e.f. 12000).
6. Subs. by Act 10 of 2000, s. 60, for “for residential purposes” (w.e.f. 12000).
7. The certain words, brackets and figures omitted by Act 27 of 1999, s. 69 (w.e.f. 12000).
Income Tax Act, 2025
Section 3: Clause (ii) omitted by Act 27 of 1999, s. 69 (w.e.f. 12000).
3. Clause (ii) omitted by Act 27 of 1999, s. 69 (w.e.f. 12000).
omitted by Act 27 of 1999, s. 69 (w.e.f. 12000).
Income Tax Act, 2025
Section 4: Ins. by Act 19 of 1968, s. 14 (w.e.f. 11968).
4. Ins. by Act 19 of 1968, s. 14 (w.e.f. 11968).
5. Ins. by Act 3 of 1989, s. 30 (w.e.f. 11988). Which was omitted by Act 4 of 1988, s. 73 (w.e.f. 11988). Original
clause (iv) was inserted by Act 19 of 1968, s. 14 (w.e.f. 11968).
6. Subs. by Act 20 of 2015, s. 43, for “paid by co-operative society to a member thereof or” (w.e.f. 12015).
was inserted by Act 19 of 1968, s. 14 (w.e.f. 11968).
6. Subs. by Act 20 of 2015, s. 43, for “paid by co-operative society to a member thereof or” (w.e.f. 12015).
Income Tax Act, 2025
Section 2: Ins. by Act 14 of 2001, s. 70 (w.e.f. 12001).
2. Ins. by Act 14 of 2001, s. 70 (w.e.f. 12001).
3. Subs. by Act 14 of 2010, s. 35, for “five thousands rupees” (w.e.f. 12010). Earlier substituted by Act 26 of 1986, s.
30, for “one thousands rupees” (w.e.f. 11986).
Income Tax Act, 2025
Section 1: Subs. by Act 14 of 2010, s. 37, for “twenty thousand rupees” (w.e.f. 12010).
1. Subs. by Act 14 of 2010, s. 37, for “twenty thousand rupees” (w.e.f. 12010).
2. Subs. by Act 28 of 2016, s. 74, for “seventy-five thousand rupees” (w.e.f. 12016). Earlier the quoted words were
substituted for “fifty thousand rupees” (w.e.f. 12010).
Income Tax Act, 2025
Section 2: Ins. by Act 11 of 1987, s. 48 (w.e.f. 11987).
2. Ins. by Act 11 of 1987, s. 48 (w.e.f. 11987).
3. Subs. by Act 28 of 2016, s. 75, for “twenty thousand rupees” (w.e.f. 12016). Earlier the quoted words were substituted
by Act 14 of 2010, s. 38, for “five thousand rupees” (w.e.f. 12010).
Income Tax Act, 2025
Section 7: Ins. by Act 49 of 1991, s. 55 (w.e.f. 11991).
7. Ins. by Act 49 of 1991, s. 55 (w.e.f. 11991).
8. Section 73 renumbered as sub-section (1) thereof by Act 18 of 1992, s. 73 (w.e.f. 11992).
thereof by Act 18 of 1992, s. 73 (w.e.f. 11992).
Income Tax Act, 2025
Section 2: Subs. by Act 32 of 2003, s. 77, for certain words (w.e.f. 12003).
2. Subs. by Act 32 of 2003, s. 77, for certain words (w.e.f. 12003).
3. Subs. by Act 22 of 1995, s. 35, for “deduct income-tax thereon at the rate of twenty per cent.” (w.e.f. 11995).
Income Tax Act, 2025
Section 4: Subs. by Act 33 of 2009, s. 62, for clauses (a), (b) and (c) (w.e.f. 12009).
4. Subs. by Act 33 of 2009, s. 62, for clauses (a), (b) and (c) (w.e.f. 12009).
5. Subs. by Act 7 of 2019, s. 10, for “one hundred eighty thousand rupees” (w.e.f. 12019). Earlier it was substituted by
Act 14 of 2010, s. 40, for “one hundred and twenty thousand rupees” (w.e.f. 12010).
and
(w.e.f. 12009).
5. Subs. by Act 7 of 2019, s. 10, for “one hundred eighty thousand rupees” (w.e.f. 12019). Earlier it was substituted by
Act 14 of 2010, s. 40, for “one hundred and twenty thousand rupees” (w.e.f. 12010).
Income Tax Act, 2025
Section 3: Subs-section (2) and (3) omitted by Act 32 of 2003, s. 78 (w.e.f. 12003).
3. Subs-section (2) and (3) omitted by Act 32 of 2003, s. 78 (w.e.f. 12003).
and
omitted by Act 32 of 2003, s. 78 (w.e.f. 12003).
Income Tax Act, 2025
Section 1: Ins. by Act 20 of 2015, s. 47 (w.e.f. 12015).
1. Ins. by Act 20 of 2015, s. 47 (w.e.f. 12015).
2. Subs. by Act 28 of 2016, s. 83, for “deduct income-tax thereon at the rate of ten per cent.” (w.e.f. 12016).
Income Tax Act, 2025
Section 3: Subs. by Act 11 of 1987, s. 49, for sub-section (1) (w.e.f. 11987).
3. Subs. by Act 11 of 1987, s. 49, for sub-section (1) (w.e.f. 11987).
(w.e.f. 11987).
Income Tax Act, 2025
Section 5: Ins. by Act 17 of 2013, s. 48 (w.e.f. 12013).
5. Ins. by Act 17 of 2013, s. 48 (w.e.f. 12013).
6. The words “(not being interest on securities)” omitted by Act 32 of 2003, s. 80 (w.e.f. 12003).
Income Tax Act, 2025
Section 3: Ins. by s. 77, ibid. (w.r.e.f. 11962).
3. Ins. by s. 77, ibid. (w.r.e.f. 11962).
4. Subs. by Act 32 of 2003, s. 80, for “other than interest on securities and salary” (w.e.f. 12003). Earlier the words
“other than interest including interest on securities” substituted by Act 66 of 1976, s. 22, for “other than interest on
securities” (w.e.f. 11976) and the word “dividend” was omitted by Act 49 of 1991, s. 56 (w.e.f. 11991).
Income Tax Act, 2025
Section 5: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
5. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
6. Subs. by Act 26 of 1988, s. 39, for “in the prescribed manner (w.r.e.f. 11988). Earlier the quoted words were
substituted by Act 11 of 1987, s. 49 for “by general or special order” (w.e.f. 11987).
7. The proviso omitted by Act 49 of 1991, s. 56 (w.e.f. 11991). Earlier the proviso was inserted by Act 11 of 1987, s. 49
(w.e.f. 11987).
Income Tax Act, 2025
Section 4: Subs. by Act 20 of 2002, s. 81, for “Where, under an agreement” (w.e.f. 12002).
4. Subs. by Act 20 of 2002, s. 81, for “Where, under an agreement” (w.e.f. 12002).
5. Subs. by Act 4 of 1988, s. 75, for section 196 (w.e.f. 11988). Earlier section 196 was substituted by Act 20 of 1967, s.
30 (w.e.f. 11967).
Income Tax Act, 2025
Section 3: Ins. by Act 49 of 1991, s. 58 (w.e.f. 11991).
3. Ins. by Act 49 of 1991, s. 58 (w.e.f. 11991).
4. Subs. by Act 38 of 1993, s. 26, for “Where any income is payable in respect of units referred to in section 115AB to an
Offshore Fund” (w.e.f. 11993).
Income Tax Act, 2025
Section 5: Ins. by Act 18 of 1992, s. 75 (w.e.f. 11992).
5. Ins. by Act 18 of 1992, s. 75 (w.e.f. 11992).
6. Subs. by Act 38 of 1993, s. 27, for “Where any income by way of interest or dividends is payable in respect of bonds or
shares referred to in section 115AC to a non-resident” (w.e.f. 11993).
Income Tax Act, 2025
Section 1: Ins. by Act 38 of 1993, s. 28 (w.e.f. 11993).
1. Ins. by Act 38 of 1993, s. 28 (w.e.f. 11993).
2. Subs. by Act 17 of 2013, s. 49, for “any income in respect of securities referred to in clause (a) of sub-section (1) of
section 115AD is payable” (w.e.f. 12013).
3. Ins. by Act 32 of 2003, s. 83 (w.e.f. 12003). Earlier the proviso was omitted by Act 20 of 2002, s. 84 (w.e.f. 12002)
which was inserted by Act 26 of 1997, s. 50 (w.e.f. 11997).
4. Subs. by Act 11 of 1987, s. 51, for “Where in the case of any income of any person other than a company” (w.e.f. 1
1987).
of sub-section
of
section 115AD is payable” (w.e.f. 12013).
3. Ins. by Act 32 of 2003, s. 83 (w.e.f. 12003). Earlier the proviso was omitted by Act 20 of 2002, s. 84 (w.e.f. 12002)
which was inserted by Act 26 of 1997, s. 50 (w.e.f. 11997).
4. Subs. by Act 11 of 1987, s. 51, for “Where in the case of any income of any person other than a company” (w.e.f. 1
1987).
Income Tax Act, 2025
Section 7: Ins. by Act 38 of 1993, s. 29 (w.e.f. 11993).
7. Ins. by Act 38 of 1993, s. 29 (w.e.f. 11993).
8. Subs. by Act 32 of 2003, s. 84, for “194A, 194D, 194H, 194-I, 194K, 194L” (w.e.f. 12003).
9. Subs. by Act 23 of 2004, s. 39, for “194C, 194D, 194G, 194H, 194-I, 194J, 194K” (w.e.f. 12004).
Income Tax Act, 2025
Section 10: Ins. by Act 28 of 2016, s. 85 (w.e.f. 12016).
10. Ins. by Act 28 of 2016, s. 85 (w.e.f. 12016).
11. The words “or the total world income” omitted by Act 10 of 1965, s. 48 (w.e.f. 11965).
Income Tax Act, 2025
Section 1: Ins. by Act 14 of 1982, s. 26 (w.e.f. 11982).
1. Ins. by Act 14 of 1982, s. 26 (w.e.f. 11982).
2. The words and figures “section 193 or” omitted by Act 27 of 1999, s. 77 (w.e.f. 11999).
3. The words and figures “or section 194A” omitted by Act 18 of 1992, s. 77 (w.e.f. 11992).
Income Tax Act, 2025
Section 5: Subs. by s. 59, ibid., for “or, as the case may be, section 194A” (w.e.f. 11991).
5. Subs. by s. 59, ibid., for “or, as the case may be, section 194A” (w.e.f. 11991).
6. Subs. by Act 12 of 1990, s. 50, for “his estimated total income of the previous year in which such income is to be
included in computing his total income will be less than the minimum liable to income-tax” (w.e.f. 11990).
Income Tax Act, 2025
Section 7: Subs. by Act 22 of 1995, s. 39, for sub-section (1A) (w.e.f. 11995).
7. Subs. by Act 22 of 1995, s. 39, for sub-section (1A) (w.e.f. 11995).
(w.e.f. 11995).
Income Tax Act, 2025
Section 13: Ins. by Act 32 of 2003, s. 85 (w.e.f. 12003).
13. Ins. by Act 32 of 2003, s. 85 (w.e.f. 12003).
14. Subs. by Act 20 of 2015, s. 50, for “section 193 or section 194 or section 194A” (w.e.f. 12015).
Income Tax Act, 2025
Section 1: Subs. by Act 20 of 2015, s. 52, for clauses (c) to (e) (w.e.f. 12015).
1. Subs. by Act 20 of 2015, s. 52, for clauses (c) to (e) (w.e.f. 12015).
to
(w.e.f. 12015).
Income Tax Act, 2025
Section 2: Subs. by Act 18 of 2008, s. 46, for sub-section (1) (w.r.e.f. 12002).
2. Subs. by Act 18 of 2008, s. 46, for sub-section (1) (w.r.e.f. 12002).
(w.r.e.f. 12002).
Income Tax Act, 2025
Section 2: Subs. by Act 14 of 2010, s. 42, for sub-section (1A) (w.e.f. 12010).
2. Subs. by Act 14 of 2010, s. 42, for sub-section (1A) (w.e.f. 12010).
(w.e.f. 12010).
Income Tax Act, 2025
Section 4: Ins. by Act 33 of 2009, s. 66 (w.e.f. 12010).
4. Ins. by Act 33 of 2009, s. 66 (w.e.f. 12010).
5. Subs. by Act 25 of 2014, s. 62, for sub-section (3) (w.e.f. 12014). Earlier sub-section (3) was amended by Act 23 of
2012, s. 79 (w.r.e.f. 12010).
(w.e.f. 12014). Earlier sub-section
was amended by Act 23 of
2012, s. 79 (w.r.e.f. 12010).
Income Tax Act, 2025
Section 1: Subs. by Act 20 of 1967, s. 30, for section 203, (w.e.f. 11967).
1. Subs. by Act 20 of 1967, s. 30, for section 203, (w.e.f. 11967).
2. Section 203 renumbered as sub-section (1) thereof by Act 20 of 2002, s. 90 (w.e.f. 12002).
3. Subs. by Act 23 of 2004, s. 44, for the portion beginning with the words “the provisions of section 192” and ending with
the words “section 196D” (w.e.f. 12004).
4. Subs. by Act 11 of 1987, s. 54, for “shall, at the time of credit of payment of the sum, or, as the case may be, at the time
of issue of a cheque or warrant for payment of any dividend to a shareholder” (w.e.f. 11987).
thereof by Act 20 of 2002, s. 90 (w.e.f. 12002).
3. Subs. by Act 23 of 2004, s. 44, for the portion beginning with the words “the provisions of section 192” and ending with
the words “section 196D” (w.e.f. 12004).
4. Subs. by Act 11 of 1987, s. 54, for “shall, at the time of credit of payment of the sum, or, as the case may be, at the time
of issue of a cheque or warrant for payment of any dividend to a shareholder” (w.e.f. 11987).
Income Tax Act, 2025
Section 6: Sub-section (3) omitted by Act 14 of 2010, s. 43 (w.e.f. 12010).
6. Sub-section (3) omitted by Act 14 of 2010, s. 43 (w.e.f. 12010).
omitted by Act 14 of 2010, s. 43 (w.e.f. 12010).
Income Tax Act, 2025
Section 2: Subs. by Act 21 of 2006, s. 45, for “1st day of April, 2005” (w.e.f. 12006).
2. Subs. by Act 21 of 2006, s. 45, for “1st day of April, 2005” (w.e.f. 12006).
3. Subs. by Act 23 of 2004, s. 47, for certain words, figures and letter (w.e.f. 12004). Earlier to amended by Act 20 of
1967, s. 30 (w.e.f. 11967).
Income Tax Act, 2025
Section 5: Subs. by Act 17 of 2013, s. 50, for “authorized dealer” (w.e.f. 12013).
5. Subs. by Act 17 of 2013, s. 50, for “authorized dealer” (w.e.f. 12013).
6. Subs. by s. 4, ibid., for “the Foreign Exchange Regulation Act, 1973 (46 of 1973)” (w.e.f. 12013).
Income Tax Act, 2025
Section 2: Subs. by Act 11 of 1987, s. 56, for section 206 (w.e.f. 11987).
2. Subs. by Act 11 of 1987, s. 56, for section 206 (w.e.f. 11987).
3. Section 206 renumbered as sub-section (1) by Act 26 of 1997, s. 52 (w.e.f. 11997).
4. Subs. by Act 21 of 2006, s. 46, for “responsible for deducting tax” (w.e.f. 12006).
5. Subs. by Act 49 of 1991, s. 62, for “shall prepare, within the prescribed time after the end of each financial year, and
deliver or cause to be delivered” (w.e.f. 271991).
6. Subs. by Act 23 of 2004, s. 49, for “prescribed income-tax authority” (w.e.f. 12004).
by Act 26 of 1997, s. 52 (w.e.f. 11997).
4. Subs. by Act 21 of 2006, s. 46, for “responsible for deducting tax” (w.e.f. 12006).
5. Subs. by Act 49 of 1991, s. 62, for “shall prepare, within the prescribed time after the end of each financial year, and
deliver or cause to be delivered” (w.e.f. 271991).
6. Subs. by Act 23 of 2004, s. 49, for “prescribed income-tax authority” (w.e.f. 12004).
Income Tax Act, 2025
Section 8: Subs. by Act 32 of 2003, s. 86, for sub-sections (2) and (3) (w.e.f. 12003).
8. Subs. by Act 32 of 2003, s. 86, for sub-sections (2) and (3) (w.e.f. 12003).
9. Subs. by Act 23 of 2004, s. 49, for “other than the principal officer in the case of every company” (w.e.f. 12005).
and
(w.e.f. 12003).
9. Subs. by Act 23 of 2004, s. 49, for “other than the principal officer in the case of every company” (w.e.f. 12005).
Income Tax Act, 2025
Section 1: Ins. by Act 18 of 2005, s. 52 (w.e.f. 12005).
1. Ins. by Act 18 of 2005, s. 52 (w.e.f. 12005).
2. Subs. by Act 22 of 2007, s. 60, for “not exceeding five thousand rupees” (w.e.f. 12007).
3. Subs. by Act 33 of 2009, s. 68, for “quarterly returns for the period ending on the 30th June, the 30th September, the 31st
December and the 31st March in each financial year” (w.e.f. 12009).
Income Tax Act, 2025
Section 1: Ins. by 26 of 1988, s. 40 (w.e.f. 11988).
1. Ins. by 26 of 1988, s. 40 (w.e.f. 11988).
2. Subs. by Act 18 of 1992, s. 79, for sub-section (1) (w.e.f. 11992). Earlier sub-section (1) amended by Act 3 of 1989, s.
34 (w.r.e.f. 11988).
3. Subs. by Act 54 of 2003, s. 9, for the Table (w.e.f. 82003). Earlier substitution by 18 of 1992, s. 75 (w.e.f. 11992),
as so amended by Act 32 of 2003, s. 86 (w.e.f. 12003).
(w.e.f. 11992). Earlier sub-section
amended by Act 3 of 1989, s.
34 (w.r.e.f. 11988).
3. Subs. by Act 54 of 2003, s. 9, for the Table (w.e.f. 82003). Earlier substitution by 18 of 1992, s. 75 (w.e.f. 11992),
as so amended by Act 32 of 2003, s. 86 (w.e.f. 12003).
Income Tax Act, 2025
Section 5: Sub-sections (1D) and (1E) omitted by Act 7 of 2017, s. 72 (w.e.f. 12017).
5. Sub-sections (1D) and (1E) omitted by Act 7 of 2017, s. 72 (w.e.f. 12017).
and
omitted by Act 7 of 2017, s. 72 (w.e.f. 12017).
Income Tax Act, 2025
Section 3: The words “or sub-section (1D)” omitted by Act 7 of 2017, s. 72 (w.e.f. 12017).
3. The words “or sub-section (1D)” omitted by Act 7 of 2017, s. 72 (w.e.f. 12017).
4. Subs. by Act 18 of 2008, s. 48, for sub-section (4) (w.e.f. 12008). Earlier inserted by Act 23 of 2004,
s. 50 (w.e.f. 12005).
5. Subs. by Act 54 of 2003, s. 9, for “ten days from the date of debit” (w.e.f. 82003).
(w.e.f. 12008). Earlier inserted by Act 23 of 2004,
s. 50 (w.e.f. 12005).
5. Subs. by Act 54 of 2003, s. 9, for “ten days from the date of debit” (w.e.f. 82003).
Income Tax Act, 2025
Section 6: Subs. by Act 23 of 2004, s. 50, for “buyer” (w.e.f. 12004).
6. Subs. by Act 23 of 2004, s. 50, for “buyer” (w.e.f. 12004).
7. The Proviso omitted by 14 of 2010, s. 44 (w.e.f. 12010). Earlier provisos inserted by Act 23 of 2004, s. 50
(w.e.f. 12005).