varshith7/income-tax-act-india huggingface dataset:
Income Tax Act, 2025
Section 5: Sub-section (2) omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
5. Sub-section (2) omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
Income Tax Act, 2025
Section 7: Sub-section (3) omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
7. Sub-section (3) omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
8. Sub-sections (3A), (3B), (3C) and (3D) omitted by Act 32 of 1985, s. 11 (w.e.f. 11986).
omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
8. Sub-sections
and
omitted by Act 32 of 1985, s. 11 (w.e.f. 11986).
Income Tax Act, 2025
Section 9: Sub-sections (4) and (5) omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
9. Sub-sections (4) and (5) omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
and
omitted by Act 26 of 1997, s. 8 (w.e.f. 11998).
Income Tax Act, 2025
Section 10: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer”, (w.e.f. 11988).
10. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer”, (w.e.f. 11988).
220
clauses (i) and (ii) of section 31 and 1[clause (ii) of sub-section (1)] of section 32 shall be restricted to a
fair proportionate part thereof which the 2[Assessing Officer] may determine, having regard to the user of
such building, machinery, plant or furniture for the purposes of the business or profession.
and
of section 31 and 1[clause
of sub-section
Income Tax Act, 2025
Section 4: Subs. by Act 23 of 2004, s. 11, for sub-clause (i) (w.e.f. 12005).
4. Subs. by Act 23 of 2004, s. 11, for sub-clause (i) (w.e.f. 12005).
5. Subs. by Act 25 of 2014, s. 14, for certain words, brackets and figures (w.e.f. 12015).
(w.e.f. 12005).
5. Subs. by Act 25 of 2014, s. 14, for certain words, brackets and figures (w.e.f. 12015).
Income Tax Act, 2025
Section 7: Subs. by s. 14, ibid., for certain words and brackets (w.e.f. 12015).
7. Subs. by s. 14, ibid., for certain words and brackets (w.e.f. 12015).
8. Subs. by Act 14 of 2010, s. 12, for certain words, brackets and figures (w.e.f. 12010).
Income Tax Act, 2025
Section 1: Ins. by Act 20 of 2002, s. 20 (w.e.f. 12003).
1. Ins. by Act 20 of 2002, s. 20 (w.e.f. 12003).
2. Subs. by Act 18 of 1992, s. 16, for clause (b) (w.e.f. 11993). Earlier amended by Act 67 of 1984, s. 10
(w.e.f. 11985), Act 4 of 1988, s. 13 and 3 of 1989, s. 95 (w.e.f. 11989).
(w.e.f. 11993). Earlier amended by Act 67 of 1984, s. 10
(w.e.f. 11985), Act 4 of 1988, s. 13 and 3 of 1989, s. 95 (w.e.f. 11989).
Income Tax Act, 2025
Section 2: Clause (c) omitted by Act 4 of 1988, s. 13 (w.e.f. 11989).
2. Clause (c) omitted by Act 4 of 1988, s. 13 (w.e.f. 11989).
omitted by Act 4 of 1988, s. 13 (w.e.f. 11989).
Income Tax Act, 2025
Section 1: Subs. by Act 18 of 2008, s. 11, for sub-section (3) (w.e.f. 12009).
1. Subs. by Act 18 of 2008, s. 11, for sub-section (3) (w.e.f. 12009).
2. Subs. by Act 7 of 2017, s. 15, for “exceeds twenty thousand rupees” (w.e.f. 12018).
(w.e.f. 12009).
2. Subs. by Act 7 of 2017, s. 15, for “exceeds twenty thousand rupees” (w.e.f. 12018).
Income Tax Act, 2025
Section 6: Ins. by Act 14 of 1969, s. 5 (w.e.f. 11969).
6. Ins. by Act 14 of 1969, s. 5 (w.e.f. 11969).
7. Subs. by Act 29 of 2006, s. 9, for the words “a crossed cheque drawn on a bank or by a crossed bank draft”
(w.e.f. 132006).
Income Tax Act, 2025
Section 1: Sub-sections (5) and (6) omitted by Act 4 of 1988, s. 14 (w.e.f. 11989).
1. Sub-sections (5) and (6) omitted by Act 4 of 1988, s. 14 (w.e.f. 11989).
and
omitted by Act 4 of 1988, s. 14 (w.e.f. 11989).
Income Tax Act, 2025
Section 2: Subs. by Act 27 of 1999, s. 23, for sub-section (7) (w.e.f. 12000).
2. Subs. by Act 27 of 1999, s. 23, for sub-section (7) (w.e.f. 12000).
(w.e.f. 12000).
Income Tax Act, 2025
Section 3: Sub-section (8) omitted by Act 32 of 1985, s. 12 (w.e.f. 11986).
3. Sub-section (8) omitted by Act 32 of 1985, s. 12 (w.e.f. 11986).
omitted by Act 32 of 1985, s. 12 (w.e.f. 11986).
Income Tax Act, 2025
Section 1: Sub-section (12) omitted by Act 18 of 1992, s. 17 (w.e.f. 11993.)
1. Sub-section (12) omitted by Act 18 of 1992, s. 17 (w.e.f. 11993.)
omitted by Act 18 of 1992, s. 17 (w.e.f. 11993.)
Income Tax Act, 2025
Section 3: Subs. by Act 18 of 1992, s. 18, for sub-section (1) (w.e.f. 11993).
3. Subs. by Act 18 of 1992, s. 18, for sub-section (1) (w.e.f. 11993).
(w.e.f. 11993).
Income Tax Act, 2025
Section 1: Sub-section (2A) omitted by Act 46 of 1986, s. 7 (w.e.f. 11988).
1. Sub-section (2A) omitted by Act 46 of 1986, s. 7 (w.e.f. 11988).
2. Subs. by Act 44 of 1980, s. 11, for the words, brackets and figures “clause (iv) of subsection (1) of section 35”
(w.e.f. 11981).
3. Subs. by s. 11, ibid.,for “clause (ia) of sub-section (2) of section 35” (w.e.f. 11981). Earlier Quoted portion “or, as the
case may be, the amount of the deduction under clause (ia)” inserted by Act 20 of 1967, s. 33 and the Third Schedule
(w.e.f 11968).
omitted by Act 46 of 1986, s. 7 (w.e.f. 11988).
2. Subs. by Act 44 of 1980, s. 11, for the words, brackets and figures “clause
of subsection
of section 35”
(w.e.f. 11981).
3. Subs. by s. 11, ibid.,for “clause
of sub-section
of section 35” (w.e.f. 11981). Earlier Quoted portion “or, as the
case may be, the amount of the deduction under clause
Income Tax Act, 2025
Section 1: Ins. by Act 26 of 1997, s. 9 (w.e.f. 11998).
1. Ins. by Act 26 of 1997, s. 9 (w.e.f. 11998).
2. The words, brackets and figures “sub-section (2), sub-section (2A)”omitted by Act 46 of 1986, s. 7 (w.e.f. 11988).
Income Tax Act, 2025
Section 3: Subs. by Act 26 of 1997, s. 9, for “or sub-section (4)” (w.e.f. 11998).
3. Subs. by Act 26 of 1997, s. 9, for “or sub-section (4)” (w.e.f. 11998).
4. The words “or under the head Capital gains” omitted by Act 11 of 1987, s. 74 (w.e.f. 11988).
Income Tax Act, 2025
Section 5: Ins. by Act 4 of 1988, s. 126(w.e.f. 11989).
5. Ins. by Act 4 of 1988, s. 126(w.e.f. 11989).
6. Section 42 renumbered as sub-section (1) thereof by Act 21 of 1998, s. 17 (w.e.f. 11999).
7. Subs. by Act 16 of 1981, s. 8, for “the association or participation in such business of the Central Government”
(w.e.f. 11981).
thereof by Act 21 of 1998, s. 17 (w.e.f. 11999).
7. Subs. by Act 16 of 1981, s. 8, for “the association or participation in such business of the Central Government”
(w.e.f. 11981).
Income Tax Act, 2025
Section 3: Ins. by Act 7 of 2017, s. 16 (w.e.f. 12018).
3. Ins. by Act 7 of 2017, s. 16 (w.e.f. 12018).
4. Subs. by Act 46 of 1986, s. 8, for “clause (i), clause (ii) or clause (iii) or sub-section (1) or sub-section (1A)” (w.e.f. 1
1988).
or clause
or sub-section
or sub-section
Income Tax Act, 2025
Section 5: Ins. by Act 13 of 2018, s. 12 (w.e.f. 12019).
5. Ins. by Act 13 of 2018, s. 12 (w.e.f. 12019).
6. The Explanation renumbered as Explanation 1 by Act 17 of 2013, s. 9 (w.e.f. 12014).
Income Tax Act, 2025
Section 6: Ins. by Act 12 of 1990, s. 13 (w.e.f. 11991).
6. Ins. by Act 12 of 1990, s. 13 (w.e.f. 11991).
7. Subs. by Act 33 of 1996, s. 18, for “governing such loan or borrowing” (w.e.f. 11997).
Income Tax Act, 2025
Section 1: Ins. by Act 11 of 1987, s. 10 (w.e.f. 11988).
1. Ins. by Act 11 of 1987, s. 10 (w.e.f. 11988).
2. The words “referred to in clause (a) or clauses (c) or clause (d) or clause (f)” omitted by Act 32 of 2003,
s. 21 (w.e.f. 12004).
or clauses
or clause
or clause
Income Tax Act, 2025
Section 3: The second proviso omitted by s. 21, ibid. (w.e.f. 12004).
3. The second proviso omitted by s. 21, ibid. (w.e.f. 12004).
4. The Explanation numbered as Explanation 1 thereof by Act 4 of 1988, s. 15 (w.e.f. 11989).
Income Tax Act, 2025
Section 6: Ins. by Act 4 of 1988, s. 15 (w.e.f 11989).
6. Ins. by Act 4 of 1988, s. 15 (w.e.f 11989).
7. Explanation 2 renumbered as Explanation 3 thereof by Act 13 of 1989, s. 9 (w.e.f. 11984).
Income Tax Act, 2025
Section 5: Subs. by Act 26 of 1997, s. 10, for “during such previous year” (w.e.f. 11998).
5. Subs. by Act 26 of 1997, s. 10, for “during such previous year” (w.e.f. 11998).
6. Subs. by Act 33 of 2009, s. 18, for “section 44AD or section 44AE or section 44AF” (w.e.f. 12011).
Income Tax Act, 2025
Section 2: Subs. by Act 23 of 2012, s. 13, for “sixty lakh rupees” (w.e.f. 12013).
2. Subs. by Act 23 of 2012, s. 13, for “sixty lakh rupees” (w.e.f. 12013).
3. The words and figures “or years relevant to the assessment year commencing on the first day of April, 1985, or any
subsequent assessment year” omitted by Act 26 of 1988, s. 14 (w.e.f. 11989).
Income Tax Act, 2025
Section 5: Subs. by Act 26 of 1997, s. 11, for “previous year” (w.e.f. 11998).
5. Subs. by Act 26 of 1997, s. 11, for “previous year” (w.e.f. 11998).
6. Subs. by Act 33 of 2009, s. 19, for “section 44AD or section 44AE or section 44AF” (w.e.f. 12011).
Income Tax Act, 2025
Section 5: Subs. by s. 28, ibid., for clause (ii) (w.e.f. 12001).
5. Subs. by s. 28, ibid., for clause (ii) (w.e.f. 12001).
6. Subs. by Act 23 of 2012, s. 13, for “the 30th day of September of the assessment year” (w.e.f. 12012).
(w.e.f. 12001).
6. Subs. by Act 23 of 2012, s. 13, for “the 30th day of September of the assessment year” (w.e.f. 12012).
Income Tax Act, 2025
Section 2: Ins. by Act 32 of 2003, s. 24 (w.e.f. 12004).
2. Ins. by Act 32 of 2003, s. 24 (w.e.f. 12004).
3. Subs. by Act 13 of 2018, s. 16, for sub-section (2) (w.e.f. 12019). Earlier it was substituted by Act 25 of 2014, s. 16
(w.e.f. 12015).
(w.e.f. 12019). Earlier it was substituted by Act 25 of 2014, s. 16
(w.e.f. 12015).
Income Tax Act, 2025
Section 1: Ins. by Act 27 of 1999, s. 30 (w.e.f. 11998).
1. Ins. by Act 27 of 1999, s. 30 (w.e.f. 11998).
2. Subs. by Act 13 of 2018, s. 16, for clause (a) (w.e.f. 12019) which was earlier substituted by Act 25 of 2014, s. 16
(w.e.f. 12015).
(w.e.f. 12019) which was earlier substituted by Act 25 of 2014, s. 16
(w.e.f. 12015).
Income Tax Act, 2025
Section 2: Ins. by Act 13 of 1989, s. 10 (w.e.f. 11990).
2. Ins. by Act 13 of 1989, s. 10 (w.e.f. 11990).
3. The existing section numbered as sub-section (1) thereof by Act 32 of 2003, s. 26 (w.e.f. 12004).
4. The words “and financed under any international aid programme” omitted by s. 26, ibid. (w.e.f. 12004).
thereof by Act 32 of 2003, s. 26 (w.e.f. 12004).
4. The words “and financed under any international aid programme” omitted by s. 26, ibid. (w.e.f. 12004).
Income Tax Act, 2025
Section 1: Clause (b) omitted by Act 38 of 1993, s. 11 (w.e.f. 11993).
1. Clause (b) omitted by Act 38 of 1993, s. 11 (w.e.f. 11993).
2. Subs. by Act 11 of 1987, s. 74, for “sub-section (1) of section 74” (w.e.f. 11988).
omitted by Act 38 of 1993, s. 11 (w.e.f. 11993).
2. Subs. by Act 11 of 1987, s. 74, for “sub-section
of section 74” (w.e.f. 11988).
Income Tax Act, 2025
Section 4: Clause (c) and (d) omitted by Act 32 of 1994, s. 17 (w.e.f. 11995).
4. Clause (c) and (d) omitted by Act 32 of 1994, s. 17 (w.e.f. 11995).
5. Subs. by Act 29 of 1977, s. 29, for “the Explanation to, clause (vii) of sub-section (1) of section 9” (w.e.f. 11977).
6. Subs. by s. 29, ibid., for “the Explanation to clause (vi) of sub- section (1) of section 9” (w.e.f 11977).
and
omitted by Act 32 of 1994, s. 17 (w.e.f. 11995).
5. Subs. by Act 29 of 1977, s. 29, for “the Explanation to, clause
of sub-section
of section 9” (w.e.f. 11977).
6. Subs. by s. 29, ibid., for “the Explanation to clause
of sub- section
of section 9” (w.e.f 11977).
Income Tax Act, 2025
Section 1: Ins. by Act 11 of 1987, s. 13 (w.e.f. 11988).
1. Ins. by Act 11 of 1987, s. 13 (w.e.f. 11988).
2. Subs. by Act 49 of 1991, s. 17, for “income under the head “Capital gains” of the previous year in which the transfer took
place” (w.e.f. 11988).
Income Tax Act, 2025
Section 2: Clause (ii) omitted by Act 11 of 1987, s. 14 (w.e.f. 11988).
2. Clause (ii) omitted by Act 11 of 1987, s. 14 (w.e.f. 11988).
omitted by Act 11 of 1987, s. 14 (w.e.f. 11988).
Income Tax Act, 2025
Section 3: Ins. by Act 10 of 2000, s. 21 (w.e.f. 12001).
3. Ins. by Act 10 of 2000, s. 21 (w.e.f. 12001).
4. Subs. by Act 14 of 2001, s. 29, for “the Employees’ Stock option Plan or Scheme” (w.e.f. 12001).
Income Tax Act, 2025
Section 2: Ins. by Act 13 of 2018, s. 18 (w.e.f. 12018).
2. Ins. by Act 13 of 2018, s. 18 (w.e.f. 12018).
3. Subs. by Act 28 of 2016, s. 29, for the third proviso (w.e.f. 12017) which was earlier inserted by Act 26 of 1997,
s. 18 (w.e.f. 11998).
Income Tax Act, 2025
Section 3: Subs. by Act 10 of 2000, s. 22, for clause (v) (w.e.f. 11993).
3. Subs. by Act 10 of 2000, s. 22, for clause (v) (w.e.f. 11993).
4. Subs. by Act 25 of 2014, s. 19, for “Consumer Price Index for Urban non-manual employees” (w.e.f. 12016).
5. Section 49 re-numbered as sub-section (1) thereof by Act 20 of 1967, s. 20 (w.e.f. 11967).
(w.e.f. 11993).
4. Subs. by Act 25 of 2014, s. 19, for “Consumer Price Index for Urban non-manual employees” (w.e.f. 12016).
5. Section 49 re-numbered as sub-section
thereof by Act 20 of 1967, s. 20 (w.e.f. 11967).
Income Tax Act, 2025
Section 6: Subs. by Act 11 of 1987, s. 16, for sub-clause (b) (w.e.f. 11988).
6. Subs. by Act 11 of 1987, s. 16, for sub-clause (b) (w.e.f. 11988).
(w.e.f. 11988).
Income Tax Act, 2025
Section 9: Ins. by Act 18 of 1992, s. 25 (w.e.f. 11993).
9. Ins. by Act 18 of 1992, s. 25 (w.e.f. 11993).
10. Subs. by Act 20 of 2015, s. 15, for “or clause (viaa) or clause (vica) or clause (vicb)” (w.e.f. 12016).
or clause
or clause
Income Tax Act, 2025
Section 11: Ins. by Act 7 of 2017, s. 25 (w.e.f. 12018).
11. Ins. by Act 7 of 2017, s. 25 (w.e.f. 12018).
12. Subs. by Act 23 of 2012, s. 16, for “clause (xiiib) of section 47” (w.e.f. 11999).
of section 47” (w.e.f. 11999).
Income Tax Act, 2025
Section 3: Subs. by Act 41 of 1975, s. 12, for “clause (ii) or clause (iii)” (w.e.f. 11976).
3. Subs. by Act 41 of 1975, s. 12, for “clause (ii) or clause (iii)” (w.e.f. 11976).
or clause
Income Tax Act, 2025
Section 5: Subs. by Act 18 of 2008, s. 15, for sub-section (2A) (w.e.f. 12008).
5. Subs. by Act 18 of 2008, s. 15, for sub-section (2A) (w.e.f. 12008).
(w.e.f. 12008).
Income Tax Act, 2025
Section 6: Subs. by Act 33 of 2009, s. 23, for sub-section (2AA) (w.e.f. 12010).
6. Subs. by Act 33 of 2009, s. 23, for sub-section (2AA) (w.e.f. 12010).
(w.e.f. 12010).
Income Tax Act, 2025
Section 3: Sub-section (2B) omitted by Act 10 of 2000, s. 23 (w.e.f. 12000).
3. Sub-section (2B) omitted by Act 10 of 2000, s. 23 (w.e.f. 12000).
omitted by Act 10 of 2000, s. 23 (w.e.f. 12000).
Income Tax Act, 2025
Section 2: Subs. by Act 33 of 2009, s. 25, for “or assessed” (w.e.f. 12009).
2. Subs. by Act 33 of 2009, s. 25, for “or assessed” (w.e.f. 12009).
3. The Explanation renumbered as Explanation 1 thereof by s. 25, ibid. (w.e.f. 12009).
Income Tax Act, 2025
Section 1: Ins. by Act 25 of 2014, s. 21 (w.e.f. 12015).
1. Ins. by Act 25 of 2014, s. 21 (w.e.f. 12015).
2. Section 54 renumbered as sub-section (1) thereof by Act 19 of 1978, s. 10 (w.e.f. 11974).
thereof by Act 19 of 1978, s. 10 (w.e.f. 11974).
Income Tax Act, 2025
Section 3: Subs. by Act 14 of 1982, s. 11, for certain words (w.e.f. 11983).
3. Subs. by Act 14 of 1982, s. 11, for certain words (w.e.f. 11983).
4. Subs. by Act 11 of 1987, s. 19, for “Where, in the case of an assessee being an individual” (w.e.f. 11988).
5. The words and figures “to which the provisions of section 53 are not applicable” omitted by Act 32 of 1985, s. 14
(w.e.f. 11985).
6. Subs. by Act 23 of 1986, s. 11, for “one year before or after the date on which the transfer took place purchased”
(w.e.f. 11987).
7. Subs. by Act 25 of 2014, s. 22, for “constructed, a residential house” (w.e.f. 12015).
8. Subs. by Act 19 of 1978, s. 10, for “is greater than the cost of the new asset” (w.e.f. 11974).
Income Tax Act, 2025
Section 3: Subs. by Act 11 of 1987, s. 20, for sub-section (2) (w.e.f. 11988).
3. Subs. by Act 11 of 1987, s. 20, for sub-section (2) (w.e.f. 11988).
(w.e.f. 11988).
Income Tax Act, 2025
Section 1: Ins. by Act 21 of 1973, s. 7 (w.e.f. 11974).
1. Ins. by Act 21 of 1973, s. 7 (w.e.f. 11974).
2. Section 54D numbered as sub-section (1) thereof by Act 19 of 1978, s. 12 (w.e.f. 11974).
3. Subs. by Act 11 of 1987, s. 21, for “Where the capital gain arises” (w.e.f. 11988).
4 Ins. by Act 19 of 1978, s. 12 (w.e.f. 11974).
thereof by Act 19 of 1978, s. 12 (w.e.f. 11974).
3. Subs. by Act 11 of 1987, s. 21, for “Where the capital gain arises” (w.e.f. 11988).
4 Ins. by Act 19 of 1978, s. 12 (w.e.f. 11974).
Income Tax Act, 2025
Section 5: Subs. by Act 11 of 1987, s. 21, for sub-section (2) (w.e.f. 11988).
5. Subs. by Act 11 of 1987, s. 21, for sub-section (2) (w.e.f. 11988).
(w.e.f. 11988).
Income Tax Act, 2025
Section 1: Ins. by Act 29 of 1977, s. 13 (w.e.f. 11978).
1. Ins. by Act 29 of 1977, s. 13 (w.e.f. 11978).
2. Subs. by Act 11 of 1987, s. 22, for “capital asset, not being a short-term capital asset” (w.e.f. 11988).
Income Tax Act, 2025
Section 3: Ins. by Act 18 of 1992, s. 30 (w.e.f. 11992).
3. Ins. by Act 18 of 1992, s. 30 (w.e.f. 11992).
4. Subs. by Act 21 of 1979, s. 8, for “full value of the consideration or any part thereof received or accruing as a result of
such transfer” (w.e.f. 11979).
5. Subs. by s. 8, ibid., for “full value of consideration received or accruing” (w.e.f. 11979).
Income Tax Act, 2025
Section 3: Ins. by Act 19 of 1978, s. 13 (w.e.f. 11978).
3. Ins. by Act 19 of 1978, s. 13 (w.e.f. 11978).
4. Subs. by Act 21 of 1979, s. 8, for “the full value of the consideration or any part thereof in any equity shares referred to in
clause (va)” (w.e.f. 11979).
5. Explanation 2 renumbered as Explanation 4 by Act 19 of 1978, s. 13 (w.e.f. 11978).
Income Tax Act, 2025
Section 8: Ins. by Act 19 of 1978, s. 13 (w.e.f. 11978).
8. Ins. by Act 19 of 1978, s. 13 (w.e.f. 11978).
9. Subs. by Act 21 of 1979, s. 8, for “full value of the consideration or any part thereof received or accruing as a result of the
transfer” (w.e.f. 11979).
Income Tax Act, 2025
Section 2: Ins. by Act 18 of 1992, s. 30 (w.e.f. 11992).
2. Ins. by Act 18 of 1992, s. 30 (w.e.f. 11992).
3. Subs. by Act 11 of 1987, s. 22, for “capital assets other than short-term capital assets” (w.e.f. 11988).
Income Tax Act, 2025
Section 4: Ins. by Act 19 of 1978, s. 13 (w.e.f. 11978).
4. Ins. by Act 19 of 1978, s. 13 (w.e.f. 11978).
5. The Explanation numbered as Explanation 1 by Act 11 of 1983, s. 20 (w.e.f. 11983).
6. Subs. by Act 21 of 1979, s. 8, for “full value of the consideration or any part thereof received or accruing as a result of the
transfer” (w.e.f. 11979).
Income Tax Act, 2025
Section 9: Sub-sections (3), (4) and (5) omitted by Act 11 of 1987, s. 22 (w.e.f. 11988).
9. Sub-sections (3), (4) and (5) omitted by Act 11 of 1987, s. 22 (w.e.f. 11988).
and
omitted by Act 11 of 1987, s. 22 (w.e.f. 11988).
Income Tax Act, 2025
Section 10: Sub-section (6) renumbered as sub-section (3) by s. 22, ibid. (w.e.f. 11988).
10. Sub-section (6) renumbered as sub-section (3) by s. 22, ibid. (w.e.f. 11988).
renumbered as sub-section
by s. 22, ibid. (w.e.f. 11988).
Income Tax Act, 2025
Section 1: Ins. by Act 33 of 1996, s. 20 (w.e.f. 11996).
1. Ins. by Act 33 of 1996, s. 20 (w.e.f. 11996).
2. Subs. by Act 14 of 1997, s. 2, for “specified bonds or debentures” (w.e.f. 11996).
Income Tax Act, 2025
Section 3: Ins. by Act 10 of 2000, s. 25 (w.e.f. 12001).
3. Ins. by Act 10 of 2000, s. 25 (w.e.f. 12001).
4. Subs. by Act 14 of 1997, s. 2, for “bonds, debentures or units of any mutual fund referred to in clause (23D) of
section 10” (w.e.f. 11996).
287
of
section 10” (w.e.f. 11996).
287
Income Tax Act, 2025
Section 1: Ins. by Act 22 of 2007, s. 18 (w.e.f. 12006).
1. Ins. by Act 22 of 2007, s. 18 (w.e.f. 12006).
2. Subs. by Act 13 of 2018, s. 21, for clause (ba) (w.e.f. 12019) which was earlier inserted by Act 22 of 2007, s. 18
(w.e.f. 12006) and later amended by Act 7 of 2017, s. 27 (w.e.f. 12018).
(w.e.f. 12019) which was earlier inserted by Act 22 of 2007, s. 18
(w.e.f. 12006) and later amended by Act 7 of 2017, s. 27 (w.e.f. 12018).
Income Tax Act, 2025
Section 1: Ins. by Act 14 of 1982, s. 12 (w.e.f. 11983).
1. Ins. by Act 14 of 1982, s. 12 (w.e.f. 11983).
2. Subs. by Act 11 of 1987, s. 23, for “Where, in the case of an assesse being an individual” (w.e.f. 11988).
Income Tax Act, 2025
Section 5: Subs. by Act 46 of 1986, s. 32, for “sections 48, 49 and 50” (w.e.f. 11988).
5. Subs. by Act 46 of 1986, s. 32, for “sections 48, 49 and 50” (w.e.f. 11988).
Income Tax Act, 2025
Section 10: Ins. by Act 28 of 2016, s. 34 (w.e.f. 12017).
10. Ins. by Act 28 of 2016, s. 34 (w.e.f. 12017).
11. Subs. by Act 7 of 2017, s. 28, for “1st day of April, 1981” (w.e.f. 12018). Earlier “1st day of April, 1974” was
substituted by Act 23 of 1986, s. 13, for “1st day of January, 1964” (w.e.f. 11987) and later “1981” was substituted
by Act 18 of 1992, s. 34, for “1974” (w.e.f. 11993).
12. The words “and the fair market value of the asset on that day is taken as the cost of acquisition at the option of the
assessee,” omitted by s. 34, ibid. (w.e.f. 11993).
Income Tax Act, 2025
Section 6: Ins. by Act 28 of 2016, s. 34 (w.e.f. 12017).
6. Ins. by Act 28 of 2016, s. 34 (w.e.f. 12017).
7. Subs. by Act 22 of 1995, s. 14, for “in a case where, “and ending with “sub-clauses (i) and (ii) of clause (b)”
(w.e.f. 11996).
and
of clause
Income Tax Act, 2025
Section 1: Ins. by Act 32 of 2003, s. 31 (w.e.f. 12004).
1. Ins. by Act 32 of 2003, s. 31 (w.e.f. 12004).
2. Subs. by Act 7 of 2017, s. 28, for “1st day of April, 1981” (w.e.f. 12018). Earlier “1st day of April, 1974” was
substituted by Act 23 of 1986, s. 13, for “1st day of January, 1964” (w.e.f. 11987) and later “1981” was substituted
by Act 18 of 1992, s. 34, for “1974” (w.e.f. 11993).
Income Tax Act, 2025
Section 4: Clause (iv) omitted by Act 13 of 1966, s. 14 (w.e.f 11967).
4. Clause (iv) omitted by Act 13 of 1966, s. 14 (w.e.f 11967).
omitted by Act 13 of 1966, s. 14 (w.e.f 11967).
Income Tax Act, 2025
Section 3: Ins. by Act 11 of 1987, s. 27 (w.e.f. 11988).
3. Ins. by Act 11 of 1987, s. 27 (w.e.f. 11988).
4. Subs. by Act 42 of 1970, s. 14, for “sub-sections (1) and (2) of section 32” (w.e.f. 11970).
5. The brackets, figure and letter “(1A)” omitted by Act 46 of 1986, s. 32 (w.e.f. 11988).
and
of section 32” (w.e.f. 11970).
5. The brackets, figure and letter “
Income Tax Act, 2025
Section 11: The Explanation omitted by Act 26 of 1988, s. 19 (w.e.f. 11989).
11. The Explanation omitted by Act 26 of 1988, s. 19 (w.e.f. 11989).
12. Section 58 renumbered as sub-section (1) thereof by Act 19 of 1968, s.8 (w.e.f. 11968).
thereof by Act 19 of 1968, s.8 (w.e.f. 11968).
Income Tax Act, 2025
Section 1: Clause (iv) omitted by Act 32 of 1971, s. 12 (w.e.f. 11972).
1. Clause (iv) omitted by Act 32 of 1971, s. 12 (w.e.f. 11972).
omitted by Act 32 of 1971, s. 12 (w.e.f. 11972).
Income Tax Act, 2025
Section 2: Clause (b) omitted by Act 26 of 1988, s. 20 (w.e.f. 11989).
2. Clause (b) omitted by Act 26 of 1988, s. 20 (w.e.f. 11989).
omitted by Act 26 of 1988, s. 20 (w.e.f. 11989).
Income Tax Act, 2025
Section 4: Subs. by Act 7 of 2017, s. 30, for “sub-clauses (iia) (w.e.f. 12018).
4. Subs. by Act 7 of 2017, s. 30, for “sub-clauses (iia) (w.e.f. 12018).
(w.e.f. 12018).
Income Tax Act, 2025
Section 8: Sub-sections (2) and (3) omitted by Act of 46 of 1986, s. 32 (w.e.f. 11988).
8. Sub-sections (2) and (3) omitted by Act of 46 of 1986, s. 32 (w.e.f. 11988).
and
omitted by Act of 46 of 1986, s. 32 (w.e.f. 11988).