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Chapter I - PRELIMINARY
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Chapter II BASIS OF CHARGE
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CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
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Chapter IV COMPUTATION OF TOTAL INCOME
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Chapter V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME
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Chapter VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
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Chapter VIA DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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Chapter VIB RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
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Chapter VII INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
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CHAPTER VIII [REBATES AND RELIEFS]
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Chapter IX DOUBLE TAXATION RELIEF
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Chapter X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
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Chapter XA GENERAL ANTI-AVOIDANCE RULE
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Chapter XI ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
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Chapter XII DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
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Chapter XIIA SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
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Chapter XIIB SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
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Chapter XIIBA SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY
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Chapter XIIBB SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
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Chapter XIIBC SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
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Chapter XIIC SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
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Chapter XIID SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
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Chapter XIIDA SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES
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Chapter XIIE SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
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Chapter XIIEA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
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Chapter XIIEB SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
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Chapter XIIF SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
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Chapter XIIFA SPECIAL PROVISIONS RELATING TO BUSINESS TRUST
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Chapter XIIFB SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
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Chapter XIIG SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
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Chapter XIIH INCOME-TAX ON FRINGE BENEFITS
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Chapter XIII INCOME-TAX AUTHORITIES
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Chapter XIV PROCEDURE FOR ASSESSMENT
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Chapter XIVA SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
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Chapter XIVB SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
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Chapter XV LIABILITY IN SPECIAL CASES
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Chapter XVI SPECIAL PROVISIONS APPLICABLE TO FIRMS
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Chapter XVII COLLECTION AND RECOVERY OF TAX
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Chapter XVIII RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
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Chapter XIX REFUNDS
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Chapter XIXA SETTLEMENT OF CASES
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CHAPTER XIX-AA DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES
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Chapter XIXB ADVANCE RULINGS
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Chapter XX APPEALS AND REVISION
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Chapter XXA ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
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Chapter XXB REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
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Chapter XXC PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
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Chapter XXI PENALTIES IMPOSABLE
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Chapter XXII OFFENCES AND PROSECUTIONS
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Chapter XXIIA ANNUITY DEPOSITS
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Chapter XXIIB TAX CREDIT CERTIFICATES
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Chapter XXIII MISCELLANEOUS
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Chapter SCHEDULES
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Income Tax Act 2025
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