In this module we give you in downloadable format ( as .pdf ) the entire text of Income Tax Act. Since this is a voluminous document we have split it into small files ( ranging in size from 510 KB to 22KB ).The following list will give the details of downloadable files and the sections which it contains.

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• Income Tax Act Part 1
  Contains :
  • CHAPTER I : PRELIMINARY
  • CHAPTER II : BASIS OF CHARGE

• Income Tax Act Part 2
  Contains :
  • CHAPTER III : INCOMES WHICH DO NOT FORM PART OFTOTAL INCOME

• Income Tax Act Part 3
  Contains :
  • CHAPTER IV : COMPUTATION OF TOTAL INCOME
    Heads of income
    • Salaries
    • [Omitted]
    • Income from house property
• Income Tax Act Part 4
  Contains :
  • Profits and gains of business or profession
• Income Tax Act Part 5
  Contains :
  • Capital gains
• Income Tax Act Part 6
  Contains :
  • Income from other sources
• Income Tax Act Part 7
  Contains :
  • CHAPTER V : INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
  • CHAPTER VI : AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
    • Aggregation of income
• Income Tax Act Part 8
  Contains :
  • Set off, or carry forward and set off
• Income Tax Act Part 9
  Contains :
  • CHAPTER VI-A : DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
    • General
    • Deductions in respect of certain payments
• Income Tax Act Part 10
  Contains :
  • Deductions in respect of certain incomes
  • Other deductions
  • CHAPTER VI-B : RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
  • CHAPTER VII : INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE

• Income Tax Act Part 11
  Contains :
  • CHAPTER VIII : REBATES AND RELIEFS
    • Rebate of income-tax
    • Relief for income-tax
  • CHAPTER IX : DOUBLE TAXATION RELIEF
  • CHAPTER X : SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
  • CHAPTER XI : ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS

• Income Tax Act Part 12
  Contains :
  • CHAPTER XII : DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
  • CHAPTER XII-A : SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
  • CHAPTER XII-B : SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES CHAPTER
  • XII-C SPECIAL : PROVISIONS RELATING TO RETAIL TRADE, ETC.
  • CHAPTER XII-D : SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
  • CHAPTER XII-E : SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

• Income Tax Act Part 13
  Contains :
  • CHAPTER XIII : INCOME-TAX AUTHORITIES
    • Appointment and control
    • Jurisdiction
    • Powers
    • Disclosure of information
• Income Tax Act Part 14
  Contains :
  • CHAPTER XIV : PROCEDURE FOR ASSESSMENT
  • CHAPTER XIV-A : SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
  • CHAPTER XIV-B : SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

• Income Tax Act Part 15
  Contains :
  • CHAPTER XV LIABILITY IN SPECIAL CASES
    • Legal representatives
    • Representative assessees - General provisions
    • Representative assessees - Special cases
    • Representative assessees - Miscellaneous provisions
    • Firms, association of persons and body of individuals
    • Executors
    • Succession to business or profession
    • Partition
    • Profits of non-residents from occasional shipping business
    • Recovery of tax in respect of non-residents
    • Persons leaving India K.Persons trying to alienate their assets
    • Discontinuance of business, or dissolution
    • Private companies
    • Special provisions for certain kinds of income
    • [Omitted]
  • CHAPTER XVI : SPECIAL PROVISIONS APPLICABLE TO FIRMS
    • Assessment of firms
    • Changes in constitution, succession and dissolution
• Income Tax Act Part 16
  Contains :
  • CHAPTER XVII : COLLECTION AND RECOVERY OF TAX
    • General
    • Deduction at source
    • Collection at source
    • Advance payment of tax
    • Collection and recovery
    • Tax payable under provisional assessment
    • Interest chargeable in certain cases
• Income Tax Act Part 17
  Contains :
  • CHAPTER XVIII : RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
  • CHAPTER XIX : REFUNDS
  • CHAPTER XIX-A : SETTLEMENT OF CASES
  • CHAPTER XIX-B : ADVANCE RULINGS

• Income Tax Act Part 18
  Contains :
  • CHAPTER XX : APPEALS AND REVISION
    • Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
    • Appeals to the Appellate Tribunal
    • Reference to High Court
    • Appeals to High Court
    • Appeals to the Supreme Court
    • Revision by the Commissioner

• Income Tax Act Part 19
  Contains :
  • General CHAPTER XX-A : ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
  • CHAPTER XX-B : REQUIREMENT AS TO MODE OF ACCEPTANCE,PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
  • CHAPTER XX-C : PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER

• Income Tax Act Part 20
  Contains :
  • CHAPTER XXI : PENALTIES IMPOSABLE
  • CHAPTER XXII : OFFENCES AND PROSECUTIONS
  • CHAPTER XXII-A : ANNUITY DEPOSITS CHAPTER XXII-B TAX CREDIT CERTIFICATES

• Income Tax Act Part 21
  Contains :
  • CHAPTER XXIII : MISCELLANEOUS

• Schedules