varshith7/income-tax-act-india huggingface dataset:
Income Tax Act, 2025
Section 16: Deductions from salaries.
16. Deductions from salaries.
17. “Salary”, “perquisite” and “profits in lieu of salary” defined.
B.— [Omitted]
18. [Omitted.].
19. [Omitted.].
20. [Omitted.].
21. [Omitted.].
C.—Income from house property
Income Tax Act, 2025
Section 35AD: Deduction in respect of expenditure on specified business.
35AD. Deduction in respect of expenditure on specified business.
35B. [Omitted.].
35C. [Omitted.].
35CC. [Omitted.].
35CCA. Expenditure by way of payment to associations and institutions for carrying out rural
development programmes.
35CCB. Expenditure by way of payment to associations and institutions for carrying out programmes of
conservation of natural resources.
Income Tax Act, 2025
Section 44AB: Audit of accounts of certain persons carrying on business or profession.
44AB. Audit of accounts of certain persons carrying on business or profession.
3
SECTIONS
44AC. [Omitted.].
44AD. Special provision for computing profits and gains of business on presumptive basis.
44ADA. Special provision for computing profits and gains of profession on presumptive basis.
44AE. Special provision for computing profits and gains of business of plying, hiring or leasing goods
carriages.
Income Tax Act, 2025
Section 44AF: Special provisions for computing profits and gains of retail business.
44AF. Special provisions for computing profits and gains of retail business.
44B. Special provision for computing profits and gains of shipping business in the case of nonresidents.
44BB. Special provision for computing profits and gains in connection with the business of exploration,
etc., of mineral oils.
44BBA. Special provision for computing profits and gains of the business of operation of aircraft in
the case of non-residents.
44BBB. Special provision for computing profits and gains of foreign companies engaged in the business
of civil construction, etc., in certain turnkey power projects.
Income Tax Act, 2025
Section 44C: Deduction of head office expenditure in the case of non-residents.
44C. Deduction of head office expenditure in the case of non-residents.
44D. Special provisions for computing income by way of royalties, etc., in the case of foreign
companies.
44DA. Special provision for computing income by way of royalties, etc., in the case of non- residents.
44DB. Special provision for computing deductions in the case of business reorganisation of
co-operative banks.
E.—Capital gains
Income Tax Act, 2025
Section 54E: Capital gain on transfer of capital assets not to be charged in certain cases.
54E. Capital gain on transfer of capital assets not to be charged in certain cases.
4
SECTIONS
54EA. Capital gain on transfer of long-term capital assets not to be charged in the case of investment
in specified securities.
54EB. Capital gain on transfer of long-term capital assets not to be charged in certain cases.
Income Tax Act, 2025
Section 54EE: Capital gain not to be charged on investment in units of a specified fund.
54EE. Capital gain not to be charged on investment in units of a specified fund.
54F. Capital gain on transfer of certain capital assets not to be charged in case of investment in
residential house.
54G. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking
from urban area.
54GA. Exemption capital gains on transfer of assets in cases of shifting of industrial undertaking
from urban area to any Special Economic Zone.
54GB. Capital gain on transfer of residential property not to be charged in certain cases.
54H. Extension of time for acquiring new asset or depositing or investing amount of capital gain.
Income Tax Act, 2025
Section 72: Carry forward and set off of business losses.
72. Carry forward and set off of business losses.
72A. Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation
allowance in amalgamation or demerger, etc.
72AA. Provisions relating to carry forward and set-off of accumulated loss and unabsorbed
depreciation allowance in scheme of amalgamation of banking company in certain cases.
72AB. Provisions relating to carry forward and set-off of accumulated loss and unabsorbed
depreciation allowance in business reorganisation of co-operative banks.
Income Tax Act, 2025
Section 80B: Definitions.
80B. Definitions.
B.—Deductions in respect of certain payments
80C. Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund,
subscription to certain equity shares or debentures, etc.
80CC. [Omitted.].
80CCA. Deduction in respect of deposits under National Savings Scheme or payment to a deferred
annuity plan.
Income Tax Act, 2025
Section 80GGC: Deduction in respect of contributions given by any person to political parties.
80GGC. Deduction in respect of contributions given by any person to political parties.
C.-Deductions in respect of certain incomes
80H. [Omitted.].
80HH. Deduction in respect of profits and gains from newly established industrial undertakings or
hotel business in backward areas.
80HHA. Deduction in respect of profits and gains from newly established small-scale industrial
undertakings in certain areas.
Income Tax Act, 2025
Section 80HHE: Deduction in respect of profits from export of computer software, etc.
80HHE. Deduction in respect of profits from export of computer software, etc.
80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc.
80-I. Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
80-IA. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged
in infrastructure development, etc.
80-IAB. Deductions in respect of profits and gains by an undertaking or enterprise engaged in
development of Special Economic Zone.
80-IAC. Special provision in respect of specified business.
7
SECTIONS
80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than
infrastructure development undertakings.
80-IBA. Deductions in respect of profits and gains from housing projects.
80-IC. Special provisions in respect of certain undertakings or enterprises in certain special category
States.
80-ID. Deduction in respect of profits and gains from business of hotels and convention centres in
specified area.
80-IE. Special provisions in respect of certain undertakings in North-Eastern States.
80J. [Omitted.].
80JJ. [Omitted.].
80JJA. Deduction in respect of profits and gains from business of collecting and processing of
bio-degradable waste.
Income Tax Act, 2025
Section 80JJAA: Deduction in respect of employment of new workmen.
80JJAA. Deduction in respect of employment of new workmen.
80K. [Omitted.].
80L. [Omitted.].
80LA. Deductions in respect of certain incomes of Offshore Banking Units and International
Financial Services Centre.
80M. [Omitted.].
80MM. [Omitted.].
80N. [Omitted.].
80-O. Deduction in respect of royalties, etc., from certain foreign enterprises.
Income Tax Act, 2025
Section 80PA: Deduction in respect of certain income of Producer Companies.
80PA. Deduction in respect of certain income of Producer Companies.
80Q. Deduction in respect of profits and gains from the business of publication of books.
80QQ. [Omitted.].
80QQA. Deduction in respect of professional income of authors of text books in Indian languages.
80QQB. Deduction in respect of royalty income, etc., of authors of certain books other than
text-books.
80R. Deduction in respect of remuneration from certain foreign sources in the case of professors,
teachers, etc.
80RR. Deduction in respect of professional income from foreign sources in certain cases.
80RRA. Deduction in respect of remuneration received for services rendered outside India.
Income Tax Act, 2025
Section 80U: Deduction in case of a person with disability.
80U. Deduction in case of a person with disability.
8
SECTIONS
80V. [Omitted.].
80VV. [Omitted.].
CHAPTER VI-B
RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
80VVA. [Omitted.].
CHAPTER VII
INCOMES FORMING PART OF TOTAL INCOME
ON WHICH NO INCOME-TAX IS PAYABLE
81. [Omitted.].
82. [Omitted.].
83. [Omitted.].
84. [Omitted.].
85. [Omitted.].
85A. [Omitted.].
85B. [Omitted.].
85C. [Omitted.].
86. Share of member of an association of persons or body of individuals in the income of the
association or body.
86A. [Omitted.].
CHAPTER VIII
REBATES AND RELIEFS
A.—Rebate of income-tax
Income Tax Act, 2025
Section 102: Definitions.
102. Definitions.
CHAPTER XI
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
103. [Omitted.].
104. [Omitted.].
105. [Omitted.].
106. [Omitted.].
107. [Omitted.].
107A. [Omitted.].
108. [Omitted.].
109. [Omitted.].
CHAPTER XII
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
110. Determination of tax where total income includes income on which no tax is payable.
Income Tax Act, 2025
Section 113: Tax in the case of block assessment of search cases.
113. Tax in the case of block assessment of search cases.
114. [Omitted.].
115. [Omitted.].
115A. Tax on dividends, royalty and technical service fees in the case of foreign Companies.
115AB. Tax on income from units purchased in foreign currency or capital gains arising from their
transfer.
115AC. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or
capital gains arising from their transfer.
115ACA. Tax on income from Global Depository Receipts purchased in foreign currency or capital
gains arising from their transfer.
115AD. Tax on income of Foreign Institutional Investors from securities or capital gains arising from
their transfer.
Income Tax Act, 2025
Section 115G: Return of income not to be filed in certain cases.
115G. Return of income not to be filed in certain cases.
115H. Benefit under Chapter to be available in certain cases even after the assessee become resident.
115-I. Chapter not to apply if the assessee so chooses.
11
CHAPTER XII-B
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
SECTIONS
Income Tax Act, 2025
Section 115JH: Foreign company said to be resident in india.
115JH. Foreign company said to be resident in india.
CHAPTER XII-C
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
115K. [Omitted.].
115L. [Omitted.].
115M. [Omitted.].
115N. [Omitted.].
CHAPTER XII-D
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED
PROFITS OF DOMESTIC COMPANIES
115-O. Tax on distributed profits of domestic companies.
Income Tax Act, 2025
Section 158: Intimation of assessment of firm.
158. Intimation of assessment of firm.
CHAPTER XIV-A
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
158A. Procedure when assessee claims identical question of law is pending before High Court or
Supreme Court.
158AA. Procedure when in an appeal by revenue an identical question of law is pending before
Supreme Court.
CHAPTER XIV-B
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
Income Tax Act, 2025
Section 271F: Penalty for failure to furnish return of income.
271F. Penalty for failure to furnish return of income.
271FA. Penalty for failure to furnish statement of financial transaction or reportable income.
271FAA. Penalty for furnishing inaccurate statement of financial transaction or reportable
account.
271FAB. Penalty for failure to furnishing statement or information or document by an eligible
investment fund.
Income Tax Act, 2025
Section 275A: Contravention of order made under sub-section (3) of section 132.
275A. Contravention of order made under sub-section (3) of section 132.
275B. Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.
of section 132.
275B. Failure to comply with the provisions of clause
of sub-section
of section 132.
Income Tax Act, 2025
Section 276A: Failure to comply with the provisions of sub-sections (1) and (3) of section 178.
276A. Failure to comply with the provisions of sub-sections (1) and (3) of section 178.
276AA. [Omitted.].
26
SECTIONS
and
of section 178.
276AA. [Omitted.].
26
SECTIONS
Income Tax Act, 2025
Section 280B: Offences triable by Special Court.
280B. Offences triable by Special Court.
280C.Trial of offences as summons case.
280D. Application of Code of Criminal Procedure, 1973 to proceedings before Special Court.
CHAPTER XXII-A
ANNUITY DEPOSITS
280E. [Omitted.].
280F. [Omitted.].
280G. [Omitted.].
280H. [Omitted.].
280-I. [Omitted.].
280J. [Omitted.].
280K. [Omitted.].
280L. [Omitted.].
27
SECTIONS
280M. [Omitted.].
280N. [Omitted.].
280-O. [Omitted.].
280P. [Omitted.].
280Q. [Omitted.].
280R. [Omitted.].
280S. [Omitted.].
280T. [Omitted.].
280U. [Omitted.].
280V. [Omitted.].
280W. [Omitted.].
280X. [Omitted.].
CHAPTER XXII-B
TAX CREDIT CERTIFICATES
280Y. [Omitted.].
280Z. [Omitted.].
280ZA. [Omitted.].
280ZB. [Omitted.].
280ZC. [Omitted.].
280ZD. [Omitted.].
280ZE. [Omitted.].
CHAPTER XXIII
MISCELLANEOUS
Income Tax Act, 2025
Section 298: Power to remove difficulties.
298. Power to remove difficulties.
THE FIRST SCHEDULE.
THE SECOND SCHEDULE.
THE THIRD SCHEDULE.
THE FOURTH SCHEDULE.
THE FIFTH SCHEDULE.
THE SIXTH SCHEDULE—[Omitted.].
THE SEVENTH SCHEDULE.
THE EIGHTH SCHEDULE.
THE NINTH SCHEDULE.
THE TENTH SCHEDULE.
THE ELEVENTH SCHUDULE.
THE TWELFTH SCHUDELE.
THE THIRTEENTH SCHEDULE.
THE FOURTEENTH SCHEDULE.
29
THE INCOME-TAX ACT, 1961
ACT NO. 43 OF 1961
[13th September, 1961.]
An Act to consolidate and amend the law relating to income-tax and super-tax.
BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.—(1) This Act may be called the Income-tax Act, 1961.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.
This Act may be called the Income-tax Act, 1961.
It extends to the whole of India.
Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.
Income Tax Act, 2025
Section 3: Subs. by Act 42 of 1970, s. 2, for sub-clause (a) (w.e.f. 11962).
3. Subs. by Act 42 of 1970, s. 2, for sub-clause (a) (w.e.f. 11962).
(w.e.f. 11962).
Income Tax Act, 2025
Section 3: Ins. by Act 13 of 1989, s. 3 (w.e.f. 11970).
3. Ins. by Act 13 of 1989, s. 3 (w.e.f. 11970).
4. Explanation renumbered as Explanation 1 thereof by Act 10 of 2000, s. 3 (w.e.f. 12001).
Income Tax Act, 2025
Section 3: Sub-section (3) omitted by Act 4 of 1988, s. 126 (w.e.f. 11988).
3. Sub-section (3) omitted by Act 4 of 1988, s. 126 (w.e.f. 11988).
omitted by Act 4 of 1988, s. 126 (w.e.f. 11988).
Income Tax Act, 2025
Section 1: Ins. by Act 22 of 2007, s. 3 (w.e.f. 11996).
1. Ins. by Act 22 of 2007, s. 3 (w.e.f. 11996).
2. Subs. by Act 21 of 1998, s. 4, for “Deputy Commissioner or Deputy Director” (w.e.f. 11998).
Income Tax Act, 2025
Section 6: Subs. by Act 21 of 1998, s. 4, for clause (11) (w.e.f. 11999).
6. Subs. by Act 21 of 1998, s. 4, for clause (11) (w.e.f. 11999).
7. Subs. by Act 54 of 1963, s. 5, for “Central Board of Revenue constituted under the Central Board of Revenue
Act, 1924 (4 of 1924)” (w.e.f. 11964).
(w.e.f. 11999).
7. Subs. by Act 54 of 1963, s. 5, for “Central Board of Revenue constituted under the Central Board of Revenue
Act, 1924 (4 of 1924)” (w.e.f. 11964).
Income Tax Act, 2025
Section 2: Subs. by Act 22 of 2007, s. 3, for clause (ii) (w.e.f. 12008).
2. Subs. by Act 22 of 2007, s. 3, for clause (ii) (w.e.f. 12008).
3. Explanation renumbered as Explanation1 thereof by Act 25 of 2014, s. 3 (w.e.f. 12015).
(w.e.f. 12008).
3. Explanation renumbered as Explanation1 thereof by Act 25 of 2014, s. 3 (w.e.f. 12015).
Income Tax Act, 2025
Section 2: Ins. by Act 41 of 1975, s. 2 (w.e.f. 11976).
2. Ins. by Act 41 of 1975, s. 2 (w.e.f. 11976).
3. Clause (15A) renumbered as clause (15B) thereof by Act 4 of 1988, s. 3 (w.e.f. 11988).
renumbered as clause
thereof by Act 4 of 1988, s. 3 (w.e.f. 11988).
Income Tax Act, 2025
Section 7: Subs. by Act 5 of 1964, s. 4, for sub-clause (a) (w.e.f. 11964).
7. Subs. by Act 5 of 1964, s. 4, for sub-clause (a) (w.e.f. 11964).
(w.e.f. 11964).
Income Tax Act, 2025
Section 3: Subs. by Act 14 of 1969, s. 3, for sub-clause (b) (w.e.f. 11970).
3. Subs. by Act 14 of 1969, s. 3, for sub-clause (b) (w.e.f. 11970).
(w.e.f. 11970).
Income Tax Act, 2025
Section 4: Subs. by Act 11 of 1983, s. 3, for item (B) (w.e.f. 21983).
4. Subs. by Act 11 of 1983, s. 3, for item (B) (w.e.f. 21983).
5. Subs. by Act 11 of 1987, s. 74, for “where such subsidiary company fulfils the conditions laid down in clause (b) of
section 108” (w.e.f. 11988).
(w.e.f. 21983).
5. Subs. by Act 11 of 1987, s. 74, for “where such subsidiary company fulfils the conditions laid down in clause
of
section 108” (w.e.f. 11988).
Income Tax Act, 2025
Section 6: Ins. by Act 4 of 1988, s. 3 (w.e.f. 11988).
6. Ins. by Act 4 of 1988, s. 3 (w.e.f. 11988).
7. The words “or an Additional Commissioner of Income-tax” omitted by Act 21 of 1998, s. 4 (w.e.f. 11998).
Income Tax Act, 2025
Section 3: Ins. by Act 32 of 1994, s. 3 (w.e.f. 11994).
3. Ins. by Act 32 of 1994, s. 3 (w.e.f. 11994).
4. The words “or an Additional Director of Income-tax” omitted by Act 21 of 1998, s. 4 (w.e.f. 11998).
Income Tax Act, 2025
Section 5: Ins. by Act 5 of 1964, s. 4 (w.e.f. 11964).
5. Ins. by Act 5 of 1964, s. 4 (w.e.f. 11964).
6. Clause (22A) renumbered as clause (22B) thereof by Act 4 of 1988, s. 3 (w.e.f. 11989).
renumbered as clause
thereof by Act 4 of 1988, s. 3 (w.e.f. 11989).
Income Tax Act, 2025
Section 2: Ins. by Act 16 of 1972, s. 3 (w.e.f. 11973).
2. Ins. by Act 16 of 1972, s. 3 (w.e.f. 11973).
3. Subs. by Act 3 of 1989, s. 2, for “or by a trust or institution of national importance referred to in clause (d) of
sub-section (1) of section 80F” (w.e.f. 11989).
4. Subs. by Act 21 of 2006, s. 3, for certain words, brackets, figures and letters (w.e.f. 12007). Earlier certain words
inserted by s. 3, ibid. (w.e.f. 11999).
of
sub-section
of section 80F” (w.e.f. 11989).
4. Subs. by Act 21 of 2006, s. 3, for certain words, brackets, figures and letters (w.e.f. 12007). Earlier certain words
inserted by s. 3, ibid. (w.e.f. 11999).
Income Tax Act, 2025
Section 3: Clause (va) renumbered as clause (vd) by s. 3, ibid. (w.r.e.f. 11962).
3. Clause (va) renumbered as clause (vd) by s. 3, ibid. (w.r.e.f. 11962).
renumbered as clause
by s. 3, ibid. (w.r.e.f. 11962).
Income Tax Act, 2025
Section 6: Clause (viii) omitted by Act 26 of 1988, s. 54 (w.e.f. 11988).
6. Clause (viii) omitted by Act 26 of 1988, s. 54 (w.e.f. 11988).
omitted by Act 26 of 1988, s. 54 (w.e.f. 11988).
Income Tax Act, 2025
Section 8: Ins. by Act 20 of 2015, s. 3 (w.e.f. 1-2016).
8. Ins. by Act 20 of 2015, s. 3 (w.e.f. 1-2016).
9. Subs. by Act 28 of 2016, s. 3, for “other than the subsidy or grant or reimbursement which is taken into account for
determination of the actual cost of the asset in accordance with the provisions of Explanation 10 to clause (1) of
section 43” by s. 3 (w.e.f. 12017).
10. The words, brackets and figures “sub-section (1) of” omitted by Act 3 of 1989, s. 2 (w.e.f. 11988).
of
section 43” by s. 3 (w.e.f. 12017).
10. The words, brackets and figures “sub-section
of” omitted by Act 3 of 1989, s. 2 (w.e.f. 11988).
Income Tax Act, 2025
Section 11: Subs. by Act 22 of 2007, s. 3, for clause (25A) (w.e.f. 251976).
11. Subs. by Act 22 of 2007, s. 3, for clause (25A) (w.e.f. 251976).
12. Subs. by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (Reg. 3 of 1963), s. 3, for “(other than the
State of Jammu and Kashmir)” (w.e.f. 11963).
(w.e.f. 251976).
12. Subs. by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (Reg. 3 of 1963), s. 3, for “(other than the
State of Jammu and Kashmir)” (w.e.f. 11963).
Income Tax Act, 2025
Section 4: Clause (27) omitted by Act 4 of 1988, s. 3 (w.e.f. 11988).
4. Clause (27) omitted by Act 4 of 1988, s. 3 (w.e.f. 11988).
omitted by Act 4 of 1988, s. 3 (w.e.f. 11988).
Income Tax Act, 2025
Section 6: Ins. by Act 49 of 1991, s. 3 (w.e.f. 11991).
6. Ins. by Act 49 of 1991, s. 3 (w.e.f. 11991).
7. Ins. by Act 49 of 2005, s. 30 and the Schedule (w.e.f. 282005). This amendment has been struck down by the
Supreme Court’s order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
Income Tax Act, 2025
Section 1: Ins. by Act 20 of 1967, s. 4 (w.e.f. 11967).
1. Ins. by Act 20 of 1967, s. 4 (w.e.f. 11967).
2. The words, brackets, figures and letters “or sub-section (9) of section 80E from any payment referred to therein” omitted
by Act 4 of 1988, s. 3 (w.e.f. 11989). Earlier the quoted words were inserted by Act 19 of 1968, s. 4 (w.e.f. 11968).
3. Subs. by Act 19 of 1970, s. 3, for “computation of the “advance tax” payable under Chapter XVII-C, the rate or rates of
income-tax specified in this behalf in the Finance Act of the relevant year” (w.e.f. 11971).
4. Subs. by Act 66 of 1976, s. 3, for “in a case not falling under section 164” (w.e.f. 11976).
of section 80E from any payment referred to therein” omitted
by Act 4 of 1988, s. 3 (w.e.f. 11989). Earlier the quoted words were inserted by Act 19 of 1968, s. 4 (w.e.f. 11968).
3. Subs. by Act 19 of 1970, s. 3, for “computation of the “advance tax” payable under Chapter XVII-C, the rate or rates of
income-tax specified in this behalf in the Finance Act of the relevant year” (w.e.f. 11971).
4. Subs. by Act 66 of 1976, s. 3, for “in a case not falling under section 164” (w.e.f. 11976).
Income Tax Act, 2025
Section 5: Subs. by Act 4 of 1988, s. 3, for “section 115B or section 164” (w.e.f 11988).
5. Subs. by Act 4 of 1988, s. 3, for “section 115B or section 164” (w.e.f 11988).
6. Subs. by Act 20 of 2002, s. 3, for “or section 115BB or section 115E” (w.e.f. 12003).
7. The words, figures and letters “or section 167A” omitted by Act 3 of 1989, s. 2 (w.e.f. 11989).
Income Tax Act, 2025
Section 8: Ins. by Act 4 of 1988, s. 2 (w.e.f. 11989).
8. Ins. by Act 4 of 1988, s. 2 (w.e.f. 11989).
9. Subs.by Act 66 of 1976, s. 3, for “in a case falling under section 164, the rate specified in that section” (w.e.f. 11976).
10. Subs. by Act 4 of 1988, s. 3, for “section 115B or, as the case may be, section 164” (w.e.f. 11988).
Income Tax Act, 2025
Section 15: Ins. by Act 28 of 2016, s.3 (w.ef. 12016).
15. Ins. by Act 28 of 2016, s.3 (w.ef. 12016).
16. Subs. by Act 21 of 2006, s. 3, for “an agreement entered into by the Central Government under section 90, whichever is
applicable by virtue of the provisions of section 90” (w.e.f. 12006).
Income Tax Act, 2025
Section 7: Ins. by Act 11 of 1987, s. 3 (w.e.f. 11988).
7. Ins. by Act 11 of 1987, s. 3 (w.e.f. 11988).
8. Subs. by Act 25 of 2014, s. 3, for “a share held in a company or any other security listed in a recognized stock exchange
in India” (w.e.f. 12015).
Income Tax Act, 2025
Section 9: Ins. by Act 32 of 1994, s. 3 (w.e.f. 11995).
9. Ins. by Act 32 of 1994, s. 3 (w.e.f. 11995).
10. Subs. by Act 25 of 2014, s. 3, for “a unit of a Mutual Fund specified under clause (23D) of section 10” (w.e.f. 12015)
of section 10” (w.e.f. 12015)
Income Tax Act, 2025
Section 1: Subs. by Act 20 of 1967, s. 4, for “clauses (i) to (iii)” (w.e.f. 11967).
1. Subs. by Act 20 of 1967, s. 4, for “clauses (i) to (iii)” (w.e.f. 11967).
to
Income Tax Act, 2025
Section 1: Ins. by Act 25 of 2014, s. 3 (w.e.f. 12015).
1. Ins. by Act 25 of 2014, s. 3 (w.e.f. 12015).
2. Subs. by Act 13 of 2018, s. 3, for “the Explanation to clause (38) of section 10” (w.e.f. 12019).
of section 10” (w.e.f. 12019).
Income Tax Act, 2025
Section 7: Clause (43B) omitted by Act 4 of 1988, s. 3 (w.e.f. 11989).
7. Clause (43B) omitted by Act 4 of 1988, s. 3 (w.e.f. 11989).
omitted by Act 4 of 1988, s. 3 (w.e.f. 11989).
Income Tax Act, 2025
Section 1: Clause (46) omitted by Act 10 of 1965, s. 4 (w.e.f. 11965).
1. Clause (46) omitted by Act 10 of 1965, s. 4 (w.e.f. 11965).
omitted by Act 10 of 1965, s. 4 (w.e.f. 11965).
Income Tax Act, 2025
Section 4: Ins. by Act 18 of 2005, s. 3 (w.e.f. 12006).
4. Ins. by Act 18 of 2005, s. 3 (w.e.f. 12006).
5. The Explanation renumbered as Explanation 1 by Act 23 of 2012, s. 3 (w.e.f. 11962).