varshith7/income-tax-act-india huggingface dataset:
Income Tax Act, 2025
Section 1: Subs. by Act 41 of 1975, s. 13, for sub-section (1) (w.e.f. 11976).
1. Subs. by Act 41 of 1975, s. 13, for sub-section (1) (w.e.f. 11976).
2. Section 64 re-numbered as sub-section (1) of that section by Act 42 of 1970, s. 16 (w.e.f. 11971).
3. Clause (i) omitted by Act 18 of 1992, s. 35 (w.e.f. 11993). Restored by Act 3 of 1989, s. 95 as earlier omitted by
Act 4 of 1988, s. 17 (w.e.f. 11988).
4. Restored to its original position by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier subs. by Act 4 of 1988, s. 17
(w.e.f. 11988).
5. Clause (iii) omitted byAct 18 of 1992, s. 35 (w.e.f. 11993). Prior to omission restored by Act 4 of 1988, s. 17
(w.e.f. 11989). Restored by Act 3 of 1989, s. 95 as earlier omitted by Act 4 of 1988, s. 17 (w.e.f. 11988).
6. The words, brackets and figures “in a case not falling under clause (i) of this sub-section” omitted by s. 35, ibid.
(w.e.f. 11993).
(w.e.f. 11976).
2. Section 64 re-numbered as sub-section
of that section by Act 42 of 1970, s. 16 (w.e.f. 11971).
3. Clause
omitted by Act 18 of 1992, s. 35 (w.e.f. 11993). Restored by Act 3 of 1989, s. 95 as earlier omitted by
Act 4 of 1988, s. 17 (w.e.f. 11988).
4. Restored to its original position by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier subs. by Act 4 of 1988, s. 17
(w.e.f. 11988).
5. Clause
omitted byAct 18 of 1992, s. 35 (w.e.f. 11993). Prior to omission restored by Act 4 of 1988, s. 17
(w.e.f. 11989). Restored by Act 3 of 1989, s. 95 as earlier omitted by Act 4 of 1988, s. 17 (w.e.f. 11988).
6. The words, brackets and figures “in a case not falling under clause
of this sub-section” omitted by s. 35, ibid.
(w.e.f. 11993).
Income Tax Act, 2025
Section 1: Ins. by Act 67 of 1984, s. 17 (w.e.f. 11985).
1. Ins. by Act 67 of 1984, s. 17 (w.e.f. 11985).
2. The words “or minor child or both” omitted by Act 18 of 1992, s. 35 (w.e.f. 11993).
Income Tax Act, 2025
Section 1: Ins. by Act 42 of 1970, s. 16 (w.e.f. 11971).
1. Ins. by Act 42 of 1970, s. 16 (w.e.f. 11971).
2. Subs. by Act 21 of 1979, s. 9 for “into the common stock of the family (such property being hereinafter referred to as the
converted property)” (w.e.f. 11980).
3. The words “in so far as it is attributable to the interest of the individual in the property of the family” omitted by Act 41 of
1975, s. 13 (w.e.f. 11976).
Income Tax Act, 2025
Section 5: The words “or minor child” omitted by Act 18 of 1992, s. 35 (w.e.f. 11993).
5. The words “or minor child” omitted by Act 18 of 1992, s. 35 (w.e.f. 11993).
6. The Explanation renumbered as Explanation 1 thereof by Act of 21 of 1979, s. 9 (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. The words, figures and letters “and any amount in respect of which the assessee is entitled to a deduction from the amount
of income-tax on his total income with which he is chargeable for any assessment year in accordance with, and to the
extent provided in sections 87, 87A and 88” omitted by Act 20 of 1967, s. 33 and the Third Schedule (w.e.f. 11968).
Income Tax Act, 2025
Section 4: Subs. by Act 32 of 1994, s. 21, for sub-section (4) (w.e.f. 11995).
4. Subs. by Act 32 of 1994, s. 21, for sub-section (4) (w.e.f. 11995).
(w.e.f. 11995).
Income Tax Act, 2025
Section 2: Subs. by Act 20 of 1962, s. 6, for sub-section (1) (w.e.f. 11962).
2. Subs. by Act 20 of 1962, s. 6, for sub-section (1) (w.e.f. 11962).
3. The words, brackets and figure ‘where the assesse has income only under the head “capital gains” relating to capital assets
other than short-term capital assets and has exercised the option under sub-section (2) of that section or’ omitted by Act
11 of 1987, s. 30 (w.e.f. 11988).
(w.e.f. 11962).
3. The words, brackets and figure ‘where the assesse has income only under the head “capital gains” relating to capital assets
other than short-term capital assets and has exercised the option under sub-section
of that section or’ omitted by Act
11 of 1987, s. 30 (w.e.f. 11988).
Income Tax Act, 2025
Section 3: Subs. by Act 22 of 2007, s. 20, for sub-section (1) (w.e.f. 12008).
3. Subs. by Act 22 of 2007, s. 20, for sub-section (1) (w.e.f. 12008).
(w.e.f. 12008).
Income Tax Act, 2025
Section 1: Subs. by Act 14 of 2010, s. 22, for clauses (a) and (b) (w.e.f. 12011).
1. Subs. by Act 14 of 2010, s. 22, for clauses (a) and (b) (w.e.f. 12011).
and
(w.e.f. 12011).
Income Tax Act, 2025
Section 2: Ins. by Act 41 of 1975, s. 15 (w.e.f. 11977).
2. Ins. by Act 41 of 1975, s. 15 (w.e.f. 11977).
3. Subs. by Act 11 of 1987, s. 74, for “other than an investment company, as defined in clause (ii) of section 109”
(w.e.f. 11988).
4. Subs. by Act 25 of 2014, s. 26, for “the principal business of which is the business of banking” (w.e.f. 12015).
of section 109”
(w.e.f. 11988).
4. Subs. by Act 25 of 2014, s. 26, for “the principal business of which is the business of banking” (w.e.f. 12015).
Income Tax Act, 2025
Section 1: Sub-section (3) omitted by Act 20 of 2002, s. 29 (w.e.f. 12003).
1. Sub-section (3) omitted by Act 20 of 2002, s. 29 (w.e.f. 12003).
omitted by Act 20 of 2002, s. 29 (w.e.f. 12003).
Income Tax Act, 2025
Section 3: Sub-sections (1) and (2) omitted by Act 23 of 1986, s. 16 (w.e.f. 11987).
3. Sub-sections (1) and (2) omitted by Act 23 of 1986, s. 16 (w.e.f. 11987).
and
omitted by Act 23 of 1986, s. 16 (w.e.f. 11987).
Income Tax Act, 2025
Section 4: Ins. by Act 20 of 1974, s. 6 (w.e.f. 11975).
4. Ins. by Act 20 of 1974, s. 6 (w.e.f. 11975).
5. The words “Where for any assessment year” omitted by Act 23 of 1986, s. 16 (w.e.f. 11987).
Income Tax Act, 2025
Section 3: Ins. by Act 13 of 2018, s. 24 (w.e.f. 12018).
3. Ins. by Act 13 of 2018, s. 24 (w.e.f. 12018).
4. Subs. by Act 4 of 1988, s. 126, for “within the time allowed under sub-section (1) of section 139 or within such further
time as may be allowed by the Income-tax Officer” (w.e.f. 11989).
of section 139 or within such further
time as may be allowed by the Income-tax Officer” (w.e.f. 11989).
Income Tax Act, 2025
Section 5: Ins. by Act 28 of 2016, s. 36 (w.e.f. 12016).
5. Ins. by Act 28 of 2016, s. 36 (w.e.f. 12016).
6. Subs. by Act 11 of 1987, s. 74, for “sub-section (1) of section 74” (w.e.f. 11988).
of section 74” (w.e.f. 11988).
Income Tax Act, 2025
Section 2: Subs. by Act 32 of 1985, s. 36, for “80VV” (w.e.f. 11986).
2. Subs. by Act 32 of 1985, s. 36, for “80VV” (w.e.f. 11986).
3. Subs. by Act 18 of 1992, s. 41, for sub-section (3) (w.e.f. 11993). Earlier substituted by Act 4 of 1988, s. 21
(w.e.f. 11989) and then restored by Act 3 of 1989, s. 95 (w.e.f. 11989).
(w.e.f. 11993). Earlier substituted by Act 4 of 1988, s. 21
(w.e.f. 11989) and then restored by Act 3 of 1989, s. 95 (w.e.f. 11989).
Income Tax Act, 2025
Section 80B: Definitions.—In this Chapter—
80B. Definitions.—In this Chapter—
6* * * * *
7* * * * *
8* * * * *
9* * * * *
(5) “gross total income” means the total income computed in accordance with the provisions of
this Act, before making any deduction under this Chapter 10*** 11***;
12* * * * *
“gross total income” means the total income computed in accordance with the provisions of
this Act, before making any deduction under this Chapter 10*** 11***;
12* * * * *
Income Tax Act, 2025
Section 3: Ins. by Act 44 of 1980, s. 12 (w.e.f. 11968).
3. Ins. by Act 44 of 1980, s. 12 (w.e.f. 11968).
4. The brackets, words, figures and letters “(except section 80M)” omitted by Act 26 of 1997, s. 22 (w.e.f. 11998).
5. Subs. by Act 13 of 2009, s. 25, for section 80AC (w.e.f. 12018) which was earlier inserted by Act 21 of 2006,
s. 15 (w.e.f. 12006).
Income Tax Act, 2025
Section 6: Clause (1) omitted by Act 41 of 1975, s. 17 (w.e.f. 11976).
6. Clause (1) omitted by Act 41 of 1975, s. 17 (w.e.f. 11976).
omitted by Act 41 of 1975, s. 17 (w.e.f. 11976).
Income Tax Act, 2025
Section 7: Clause (2) omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
7. Clause (2) omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
8. Clause (3) omitted by Act 19 of 1968, s. 30 and the Third Schedule (w.e.f. 11969).
omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
8. Clause
omitted by Act 19 of 1968, s. 30 and the Third Schedule (w.e.f. 11969).
Income Tax Act, 2025
Section 9: Clause (4) omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
9. Clause (4) omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
10. The words, figures and letter “or under section 280-O” omitted by Act 26 of 1988, s. 54 (w.e.f. 11988).
11. The words and figures “and without applying the provisions of section 64” omitted by Act 42 of 1970, s. 18 (w.e.f. 11968).
omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
10. The words, figures and letter “or under section 280-O” omitted by Act 26 of 1988, s. 54 (w.e.f. 11988).
11. The words and figures “and without applying the provisions of section 64” omitted by Act 42 of 1970, s. 18 (w.e.f. 11968).
Income Tax Act, 2025
Section 1: Clause (7) omitted by Act 16 of 1972, s. 15 (w.e.f. 11973).
1. Clause (7) omitted by Act 16 of 1972, s. 15 (w.e.f. 11973).
omitted by Act 16 of 1972, s. 15 (w.e.f. 11973).
Income Tax Act, 2025
Section 2: Clause (8) omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
2. Clause (8) omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
omitted by Act 4 of 1988, s. 22 (w.e.f. 11989).
Income Tax Act, 2025
Section 3: Clause (9) omitted by Act 41 of 1975, s. 17 (w.e.f. 11976).
3. Clause (9) omitted by Act 41 of 1975, s. 17 (w.e.f. 11976).
4. Ins. by Act 18 of 2005, s. 21 (w.e.f. 12006). Earlier omitted by Act 12 of 1990, s. 50 (w.e.f. 11991).
omitted by Act 41 of 1975, s. 17 (w.e.f. 11976).
4. Ins. by Act 18 of 2005, s. 21 (w.e.f. 12006). Earlier omitted by Act 12 of 1990, s. 50 (w.e.f. 11991).
Income Tax Act, 2025
Section 2: Ins. by Act 18 of 2008, s. 16 (w.e.f. 12008).
2. Ins. by Act 18 of 2008, s. 16 (w.e.f. 12008).
3. Subs. by Act 23 of 2012, s. 24, for “insurance policy other than a contract for a deferred annuity” (w.e.f. 12013).
Income Tax Act, 2025
Section 3: Clause (c) omitted by s. 50, ibid. (w.e.f. 11988).
3. Clause (c) omitted by s. 50, ibid. (w.e.f. 11988).
4. The brackets and words “(hereafter in this section referred to as the National Savings Scheme)” omitted by
Act 49 of 1991, s. 25 (w.e.f. 11991).
omitted by s. 50, ibid. (w.e.f. 11988).
4. The brackets and words “(hereafter in this section referred to as the National Savings Scheme)” omitted by
Act 49 of 1991, s. 25 (w.e.f. 11991).
Income Tax Act, 2025
Section 2: Ins. by Act 12 of 1990, s. 16 (w.e.f. 11991).
2. Ins. by Act 12 of 1990, s. 16 (w.e.f. 11991).
3. Subs. by Act 49 of 1991, s. 25, for “under the National Savings Scheme” (w.e.f. 11991)
Income Tax Act, 2025
Section 4: Subs. by Act 18 of 2005, s. 22, for sub-section (3) (w.e.f. 12006).
4. Subs. by Act 18 of 2005, s. 22, for sub-section (3) (w.e.f. 12006).
(w.e.f. 12006).
Income Tax Act, 2025
Section 5: Ins. by Act 23 of 2004, s. 15 (w.e.f. 12004).
5. Ins. by Act 23 of 2004, s. 15 (w.e.f. 12004).
6. Subs. by Act 25 of 2014, s. 28, for “Where an assessee, being an individual employed by the Central Government or any
other employer on or after the 1st day of January, 2004” (w.e.f. 12015).
Income Tax Act, 2025
Section 2: Sub-section (1A) omitted by Act 20 of 2015, s. 18 (w.e.f. 12016).
2. Sub-section (1A) omitted by Act 20 of 2015, s. 18 (w.e.f. 12016).
omitted by Act 20 of 2015, s. 18 (w.e.f. 12016).
Income Tax Act, 2025
Section 8: Subs. by Act 18 of 2005, s. 23, for sub-section (4) (w.e.f. 12006).
8. Subs. by Act 18 of 2005, s. 23, for sub-section (4) (w.e.f. 12006).
(w.e.f. 12006).
Income Tax Act, 2025
Section 1: Subs. by Act 20 of 2015, s. 19, for sub-section (3) (w.e.f. 12016).
1. Subs. by Act 20 of 2015, s. 19, for sub-section (3) (w.e.f. 12016).
(w.e.f. 12016).
Income Tax Act, 2025
Section 4: Subs. by Act 20 of 2015, s. 19, for “or in sub-section (3)” (w.e.f. 12016).
4. Subs. by Act 20 of 2015, s. 19, for “or in sub-section (3)” (w.e.f. 12016).
5. The words “or a very senior citizen” omitted by Act 13 of 2018, s. 26 (w.e.f. 12019) which was earlier inserted by
Act 20 of 2015, s. 19 (w.e.f. 12016).
6. Subs. by Act 20 of 2015, s. 19, ibid., for “fifteen thousand rupees” (w.e.f. 12016).
7. Subs. by Act 13 of 2018, s. 26, for “thirty thousand rupees” (w.e.f. 12019). Earlier it was substituted by s. 19, ibid., for
“twenty thousand rupees” (w.e.f. 12016).
Income Tax Act, 2025
Section 2: Clause (ii) omitted by Act 13 of 2018, s. 26 (w.e.f. 12019).
2. Clause (ii) omitted by Act 13 of 2018, s. 26 (w.e.f. 12019).
omitted by Act 13 of 2018, s. 26 (w.e.f. 12019).
Income Tax Act, 2025
Section 1: Clause (ii) omitted by Act 20 of 2015, s. 21 (w.e.f. 12016).
1. Clause (ii) omitted by Act 20 of 2015, s. 21 (w.e.f. 12016).
omitted by Act 20 of 2015, s. 21 (w.e.f. 12016).
Income Tax Act, 2025
Section 2: Subs. by Act 23 of 2012, s. 27, for “sixty-five years” (w.e.f. 12013).
2. Subs. by Act 23 of 2012, s. 27, for “sixty-five years” (w.e.f. 12013).
3. Clause (5) omitted by Act 13 of 2018, s. 27 (w.e.f. 12019). Earlier inserted by Act 20 of 2015, s. 21 (w.e.f. 12016).
4. Subs. by Act 18 of 2005, s. 25, for section 80E (w.e.f. 12006). Earlier omitted by Act 4 of 1988, s. 33 (w.e.f. 11989)
and later inserted by Act 32 of 1994, s. 23 (w.e.f. 11995).
omitted by Act 13 of 2018, s. 27 (w.e.f. 12019). Earlier inserted by Act 20 of 2015, s. 21 (w.e.f. 12016).
4. Subs. by Act 18 of 2005, s. 25, for section 80E (w.e.f. 12006). Earlier omitted by Act 4 of 1988, s. 33 (w.e.f. 11989)
and later inserted by Act 32 of 1994, s. 23 (w.e.f. 11995).
Income Tax Act, 2025
Section 1: Subs. by Act 66 of 1976, s. 17, for sub-section (1) (w.e.f. 11977).
1. Subs. by Act 66 of 1976, s. 17, for sub-section (1) (w.e.f. 11977).
(w.e.f. 11977).
Income Tax Act, 2025
Section 3: Subs. by Act 28 of 1999, s. 2, for “in sub-clause (iiia)” (w.e.f. 12000).
3. Subs. by Act 28 of 1999, s. 2, for “in sub-clause (iiia)” (w.e.f. 12000).
4. Restored by Act 3 of 1989 s. 95, Earlier subs. by Act 4 of 1988, s. 25 (w.e.f. 1-1989).
Income Tax Act, 2025
Section 8: Subs. by Act 20 of 2002, s. 30, for sub-clause (vi) (w.e.f. 12003).
8. Subs. by Act 20 of 2002, s. 30, for sub-clause (vi) (w.e.f. 12003).
(w.e.f. 12003).
Income Tax Act, 2025
Section 1: Ins. by Act 10 of 2000, s. 31 (w.e.f. 12001).
1. Ins. by Act 10 of 2000, s. 31 (w.e.f. 12001).
2. Subs. by Act 20 of 2002, s. 30, for “as notified by the Central Government under clause (23) of section 10”
(w.e.f. 12003).
of section 10”
(w.e.f. 12003).
Income Tax Act, 2025
Section 4: Sub-section (3) omitted by Act 32 of 1994, s. 24 (w.e.f. 11994).
4. Sub-section (3) omitted by Act 32 of 1994, s. 24 (w.e.f. 11994).
omitted by Act 32 of 1994, s. 24 (w.e.f. 11994).
Income Tax Act, 2025
Section 5: Subs. by Act 4 of 1988, s. 25, for sub-section (4) (w.e.f. 11989).
5. Subs. by Act 4 of 1988, s. 25, for sub-section (4) (w.e.f. 11989).
(w.e.f. 11989).
Income Tax Act, 2025
Section 7: Subs. by Act 10 of 2000, s. 31, for “clause (b)” (w.e.f. 12001).
7. Subs. by Act 10 of 2000, s. 31, for “clause (b)” (w.e.f. 12001).
8. Restored by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier subs. by Act 4 of 1988, s. 25 (w.e.f. 11989).
9. The words, brackets, figures and letter “or clause (22) or clause (22A)” omitted by Act 21 of 1998, s. 29 (w.e.f. 11999).
10. The words, brackets and figures “or clause (23)” omitted by Act 20 of 2002, s. 30 (w.e.f. 12003).
or clause
Income Tax Act, 2025
Section 1: The word “and” omitted by Act 32 of 1994, s. 24 (w.e.f. 11994).
1. The word “and” omitted by Act 32 of 1994, s. 24 (w.e.f. 11994).
2. The words, brackets and figures “or is an institution approved by the Central Government for the purposes of clause (23)
of section 10”, omitted by Act 20 of 2002, s. 30 (w.e.f. 12003).
of section 10”, omitted by Act 20 of 2002, s. 30 (w.e.f. 12003).
Income Tax Act, 2025
Section 11: Subs. by Act 20 of 2002, s. 30, for “This sub-section” (w.e.f. 32001).
11. Subs. by Act 20 of 2002, s. 30, for “This sub-section” (w.e.f. 32001).
12. Subs. by s. 30, ibid., for “on or before the 31st day of March, 2002” (w.e.f. 32001).
Income Tax Act, 2025
Section 2: Subs. by Act 32 of 2003, s. 36, for “2003” (w.e.f. 32001).
2. Subs. by Act 32 of 2003, s. 36, for “2003” (w.e.f. 32001).
3. Subs. by s. 30, ibid., for “on or before the 30th day of June, 2002” (w.e.f. 32001).
Income Tax Act, 2025
Section 5: Subs by Act 7 of 2017, s. 35 for “ten thousand rupees” (w.e.f. 12018).
5. Subs by Act 7 of 2017, s. 35 for “ten thousand rupees” (w.e.f. 12018).
6. Subs. by Act 19 of 1970, s. 13, for the Explanation 2 (w.e.f. 11971) earlier substituted by Act 20 of 1967, s. 33 and the
Third Schedule (w.e.f. 11967).
7. Restored by Act 3 of 1989, s. 95 (h) (w.e.f. 11989). Earlier subs. by Act 4 of 1988, s. 25 (w.e.f. 11989).
(w.e.f. 11989). Earlier subs. by Act 4 of 1988, s. 25 (w.e.f. 11989).
Income Tax Act, 2025
Section 2: Subs. by Act 28 of 2016, s. 39, for “two thousand rupees” w.e.f. 12017).
2. Subs. by Act 28 of 2016, s. 39, for “two thousand rupees” w.e.f. 12017).
3. Subs. by Act 14 of 2001, s. 40, for “under sub-clause (i) of clause (a) or, as the case may be, clause (b) of sub-section (2)
of section 23” (w.e.f. 12002).
4. Ins. by Act 21 of 1979, s. 11 (w.e.f. 11980). Restored to its original position by Act 3 of 1989 s. 95 (w.e.f. 11989).
Earlier omitted by Act 4 of 1988 s. 26 (w.e.f. 11989).
5. Subs. by Act 14 of 2010, s. 26, for “scientific research association” (w.e.f. 12011).
of clause
or, as the case may be, clause
of sub-section
of section 23” (w.e.f. 12002).
4. Ins. by Act 21 of 1979, s. 11 (w.e.f. 11980). Restored to its original position by Act 3 of 1989 s. 95 (w.e.f. 11989).
Earlier omitted by Act 4 of 1988 s. 26 (w.e.f. 11989).
5. Subs. by Act 14 of 2010, s. 26, for “scientific research association” (w.e.f. 12011).
Income Tax Act, 2025
Section 2: Ins. by Act 29 of 2006, s. 11 (w.e.f. 12006).
2. Ins. by Act 29 of 2006, s. 11 (w.e.f. 12006).
3. Subs. by Act of 2010, s. 26, for “scientific research association” (w.e.f. 12011).
Income Tax Act, 2025
Section 2: Ins. by Act 14 of 1982, s. 17 (w.e.f. 11982).
2. Ins. by Act 14 of 1982, s. 17 (w.e.f. 11982).
3. Subs. by Act 20 of 2002, s. 31, for “any sum paid by the assessee in the previous year” (w.e.f. 12003).
Income Tax Act, 2025
Section 2: Sub-section (8) omitted by Act 41 of 1975, s. 21 (w.e.f. 11976).
2. Sub-section (8) omitted by Act 41 of 1975, s. 21 (w.e.f. 11976).
omitted by Act 41 of 1975, s. 21 (w.e.f. 11976).
Income Tax Act, 2025
Section 2: Ins. by 12 of 1990, s. 21 (w.e.f. 11990).
2. Ins. by 12 of 1990, s. 21 (w.e.f. 11990).
3. Subs. by Act 16 of 1981, s. 10, for “in respect of each of the ten assessment years beginning with the assessment year
relevant to the previous year in which the small-scale industrial undertaking” (w.e.f. 11981).
Income Tax Act, 2025
Section 1: Ins. by Act 27 of 1999, s. 45 (w.e.f. 11999).
1. Ins. by Act 27 of 1999, s. 45 (w.e.f. 11999).
2. Subs. by Act 10 of 2000, s. 33, for “fifty per cent. of the profits and gains referred to in sub-section (1)” (w.e.f. 12001).
Income Tax Act, 2025
Section 2: Subs. by Act 26 of 1988, s. 24, for sub-section (1) (w.e.f. 11989).
2. Subs. by Act 26 of 1988, s. 24, for sub-section (1) (w.e.f. 11989).
(w.e.f. 11989).
Income Tax Act, 2025
Section 3: Subs. by Act 10 of 2000, s. 34, for “a deduction of the profits” (w.e.f. 12001).
3. Subs. by Act 10 of 2000, s. 34, for “a deduction of the profits” (w.e.f. 12001).
4. Subs. by Act 18 of 1992, s.46, for “total profits of the export business of the assessee the same proportion as the amount
of export turnover specified in the said certificate bears to the total export turnover of the assessee" (w.e.f. 11992).
Income Tax Act, 2025
Section 1: Subs. by Act 49 of 1991, s. 28, for sub-section (3) (w.e.f. 11992).
1. Subs. by Act 49 of 1991, s. 28, for sub-section (3) (w.e.f. 11992).
(w.e.f. 11992).
Income Tax Act, 2025
Section 1: Ins. by Act 26 of 1988, s. 24 (w.e.f. 11989).
1. Ins. by Act 26 of 1988, s. 24 (w.e.f. 11989).
2. The words “as computed under the head “Profits and gains of business or profession” omitted by Act 49 of 1991, s. 28
(w.e.f. 11992).
Income Tax Act, 2025
Section 3: Ins. by Act 46 of 1986, s. 11 (w.e.f. 11987).
3. Ins. by Act 46 of 1986, s. 11 (w.e.f. 11987).
4. Subs. by Act 49 of 1991, s. 28, for “on the basic of the amount of export turnover” (w.e.f. 11992).earlier the words
“export turnover” were substituted for certain words by Act 46 of 1986, s. 11 (w.e.f. 11989).
Income Tax Act, 2025
Section 5: Ins. by Act 32 of 2003, s. 37 (w.e.f 12004).
5. Ins. by Act 32 of 2003, s. 37 (w.e.f 12004).
6. Subs. by Act 3 of 1989, s. 15 (w.e.f. 11989). Earlier subs-section (4A) inserted by 26 of 1988, s. 24 (w.e.f. 11989).
inserted by 26 of 1988, s. 24 (w.e.f. 11989).
Income Tax Act, 2025
Section 9: Ins. by Act 26 of 1988, s. 24 (w.e.f. 11989).
9. Ins. by Act 26 of 1988, s. 24 (w.e.f. 11989).
10. Clause (d) relettered as clause (c) thereof by Act 3 of 1989, s. 15 (w.e.f. 11989).
relettered as clause
thereof by Act 3 of 1989, s. 15 (w.e.f. 11989).
Income Tax Act, 2025
Section 11: Clause (e) relettered as clause (d) thereof by s. 15, ibid. (w.e.f. 11989).
11. Clause (e) relettered as clause (d) thereof by s. 15, ibid. (w.e.f. 11989).
relettered as clause
thereof by s. 15, ibid. (w.e.f. 11989).
Income Tax Act, 2025
Section 1: Ins. by Act 3 of 1989, s. 16 (w.e.f. 11989).
1. Ins. by Act 3 of 1989, s. 16 (w.e.f. 11989).
2. Subs. by Act 10 of 2000, s. 35, for certain words, brackets, letters and figures (w.e.f. 12001).
Income Tax Act, 2025
Section 2: Ins. by Act 49 of 1991, s. 29 (w.e.f. 11991).
2. Ins. by Act 49 of 1991, s. 29 (w.e.f. 11991).
3. Subs. by Act 12 of 1990, s. 23, for “by the assessee in convertible foreign exchange” (w.e.f. 11991).
Income Tax Act, 2025
Section 5: Ins. by Act 49 of 1991, s. 29 (w.e.f. 11992).
5. Ins. by Act 49 of 1991, s. 29 (w.e.f. 11992).
6. Explanation renumbered as Explanation 1 thereof by Act 27 of 1999, s. 47 (w.e.f. 11999).
7. Subs. by Act 32 of 1994, s. 25, for “from a tour operator or, as the case may be, a travel agent” (w.e.f. 11995).
Income Tax Act, 2025
Section 11: Subs. by Act 12 of 1990, s. 23, for sub-section (3) (w.e.f. 11991).
11. Subs. by Act 12 of 1990, s. 23, for sub-section (3) (w.e.f. 11991).
(w.e.f. 11991).
Income Tax Act, 2025
Section 3: Ins. by Act 32 of 1994, s. 25 (w.e.f. 11995).
3. Ins. by Act 32 of 1994, s. 25 (w.e.f. 11995).
4. Subs. by Act 27 of 1999, s. 47, for “Explanation to sub-section (2)” (w.e.f. 11999).
Income Tax Act, 2025
Section 5: Ins. by Act 21 of 1998, s. 32 (w.e.f. 11999).
5. Ins. by Act 21 of 1998, s. 32 (w.e.f. 11999).
6. Subs. by Act 17 of 2013, s. 4, for “the Foreign Exchange Regulation Act, 1973” (w.e.f. 12013).
Income Tax Act, 2025
Section 1: Subs. by Act 10 of 2000, s. 36, for sub-clause (b) (w.e.f. 12001).
1. Subs. by Act 10 of 2000, s. 36, for sub-clause (b) (w.e.f. 12001).
(w.e.f. 12001).
Income Tax Act, 2025
Section 2: Subs. by Act 14 of 2001, s. 44, for sub-section (1) (w.e.f. 12002).
2. Subs. by Act 14 of 2001, s. 44, for sub-section (1) (w.e.f. 12002).
(w.e.f. 12002).
Income Tax Act, 2025
Section 3: Ins. by Act 20 of 2002, s. 33 (w.e.f. 12003).
3. Ins. by Act 20 of 2002, s. 33 (w.e.f. 12003).
4. Subs. by Act 32 of 2003, s. 38 for “or develops or develops and operates or maintains and operates a special economic
zone” (w.e.f. 12002).
Income Tax Act, 2025
Section 5: Ins. by Act 23 of 2004, s. 17 (w.e.f. 12005).
5. Ins. by Act 23 of 2004, s. 17 (w.e.f. 12005).
6. The words “or lays and begins to operate a cross-country natural gas distribution network” omitted by Act 33 of 2009,
s. 36 (w.e.f. 12010).
Income Tax Act, 2025
Section 10: Subs. by Act 14 of 2001, s. 44, for “industrial undertaking” (w.e.f. 12002).
10. Subs. by Act 14 of 2001, s. 44, for “industrial undertaking” (w.e.f. 12002).
11. Subs. by Act 23 of 2004, s. 17, for “undertaking referred to in clause (iv)” (w.e.f. 12005).
Income Tax Act, 2025
Section 2: Subs. by Act 14 of 2001, s. 44, for “industrial undertaking” (w.e.f. 12002).
2. Subs. by Act 14 of 2001, s. 44, for “industrial undertaking” (w.e.f. 12002).
3. Subs. by s. 44, ibid., for “of (i) developing, (ii) maintaining and operating or (iii) developing, maintaining and operating”
(w.e.f. 12002).
developing,
maintaining and operating or
developing, maintaining and operating”
(w.e.f. 12002).