Income Tax Act 2025 — Master Index

Last updated: 2026-04-13 Total sections ingested: 536 / 536 — 100% COMPLETE Source: Income Tax Act, 2025 [30 of 2025] as amended by Finance Act, 2026

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How to Use This Index

This is the entry point for the entire knowledge base. Each topic folder below covers a subject area of the Act. Click any topic to see its section-level index. Click any section link to read the full statutory text.

If you are looking for an old Act section number, see Old → New Section Mapping.

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Preliminary & Basis of Charge

Folder: preliminary/ | Sections: 1–10 | Chapter: I (Preliminary) + II (Basis of Charge) | Status: ✅ Fully ingested (11 files)

Short title, extent, commencement. Definitions (split: clauses 1–50 + 51–101). Tax year. Charge of income-tax. Scope of total income. Residence in India. Income deemed to be received. Income deemed to accrue or arise in India. Apportionment of income (Portuguese Civil Code).

Section	Heading	Page
1	Short title, extent and commencement	s001-short-title
2	Definitions (clauses 1–50)	s002-definitions-a-to-m
2	Definitions (clauses 51–101)	s002-definitions-n-to-z
3	Definition of “tax year”	s003-tax-year
4	Charge of income-tax	s004-charge-of-income-tax
5	Scope of total income	s005-scope-total-income
6	Residence in India	s006-residence-in-india
7	Income deemed to be received	s007-income-deemed-received
8	Income deemed to accrue or arise — salary, dividend, interest	s008-income-deemed-accrue
9	Income deemed to accrue or arise — business connection, property, capital asset	s009-income-deemed-accrue-india
10	Apportionment of income (Portuguese Civil Code)	s010-apportionment-income

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Income Not Included in Total Income

Folder: exempt-income/ | Sections: 11–14, 301–306 + Schedules II–VIII | Chapter: III + XV | Status: ✅ Fully ingested (17 files)

Umbrella exemption sections delegating to Schedules. Agricultural income. Life insurance, PF, gratuity, pension, leave encashment, VRS, scholarships, HRA. Charitable trusts, educational institutions, hospitals (Schedule III). Non-residents, foreign companies, sovereign wealth funds (Schedule IV). Investment funds, business trusts, REITs/InvITs (Schedule V). IFSC entities (Schedule VI). Persons exempt from tax entirely — 49 entities (Schedule VII). Political parties and electoral trusts (Schedule VIII).

Section / Schedule	Heading	Page
11	Incomes not included in total income	s011-incomes-not-included
12	Political parties and electoral trusts	s012-political-parties-electoral-trusts
Sch II	Exempt income — all persons	schedule-II-exempt-income
Sch III	Exempt income — eligible persons (trusts, institutions)	schedule-III-eligible-persons
Sch IV	Exempt income — non-residents, foreign companies	schedule-IV-non-residents
Sch V	Exempt income — investment funds, business trusts	schedule-V-investment-funds
Sch VI	Exempt income — IFSC persons	schedule-VI-ifsc
Sch VII	Persons exempt from tax	schedule-VII-persons-exempt
Sch VIII	Political parties and electoral trusts	schedule-VIII-political-parties
13	Heads of income — classification	s013-income-not-included-in-total-income
14	Income not forming part of total income	s014-income-not-forming-part-of-total-income-and-expenditure-in-r
301	Interpretation — Chapter XV	s301-interpretation
302	Legal representatives	s302-legal-representatives-legal-representative
303	Representative assessees — general	s303-representative-assessees-general-provisions-representative-a
304	Liability of representative assessee	s304-liability-of-representative-assessee
305	Right to recover tax paid	s305-right-of-representative-assessee-to-recover-tax-paid
306	Agent of non-resident	s306-section-302-not-to-apply-in-certain-cases

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Salaries

Folder: salaries/ | Sections: 15–19 | Status: ✅ Fully ingested (5 sections)

Charging section. Salary definition. Perquisites. Profits in lieu of salary. Deductions from salary (standard deduction, gratuity, pension commutation, retrenchment, VRS, leave encashment). Employer contribution cap (Rs. 7,50,000).

Section	Heading	Page
15	Salaries — charging section	s015-charging
16	Salary — inclusive definition	s016-salary-definition
17	Perquisite — definition	s017-perquisites
18	Profits in lieu of salary	s018-profits-in-lieu
19	Deductions from salaries	s019-deductions

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Income from House Property

Folder: house-property/ | Sections: 20–25 | Status: ✅ Fully ingested (6 sections)

Charging section. Annual value determination (expected rent, vacancy, self-occupied, stock-in-trade). Deductions (30% standard, interest on borrowed capital). Arrears of rent. Co-owners. Deemed ownership.

Section	Heading	Page
20	Income from house property — charging	s020-charging
21	Determination of annual value	s021-annual-value
22	Deductions from house property income	s022-deductions
23	Arrears of rent and unrealised rent	s023-arrears-rent
24	Property owned by co-owners	s024-co-owners
25	Interpretation — deemed owner	s025-interpretation

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Profits and Gains of Business or Profession

Folder: business-profession/ | Sections: 26–66, 307–333 | Status: ✅ Fully ingested (68 files)

Charging section. Computation. Deductions (rent, employee welfare, bad debts, depreciation, other). Disallowances. Deemed profits. Asset costing (actual cost, WDV, forex). Amortisation (preliminary, telecom, VRS, minerals). Scientific research. Specified business capital expenditure. Presumptive taxation. Non-resident provisions. Insurance. Books of account. Tax audit. Co-operative bank reorganisation. Interpretation.

Section	Heading	Page
26	Charging — income under head PGBP	s026-income-under-head-profits-and-gains-of-business-or-professio
27	Manner of computing	s027-manner-of-computing-profits-and-gains-of-business-or-profess
28	Rent, rates, taxes, repairs and insurance	s028-rent-rates-taxes-repairs-and-insurance
29	Employee welfare deductions	s029-deductions-related-to-employee-welfare
30	Insurance premium deduction	s030-deduction-on-certain-premium
31	Bad debt and provision	s031-deduction-for-bad-debt-and-provision-for-bad-and-doubtful-de
32	Other deductions	s032-other-deductions
33	Depreciation	s033-deduction-for-depreciation
34	General conditions for deductions	s034-general-conditions-for-allowable-deductions
35	Amounts not deductible	s035-amounts-not-deductible-in-certain-circumstances
36	Expenses not deductible	s036-expenses-or-payments-not-deductible-in-certain-circumstances
37	Actual payment basis only	s037-certain-deductions-allowed-on-actual-payment-basis-only
38	Deemed profits and gains	s038-certain-sums-deemed-as-profits-and-gains-of-business-or-prof
39	Actual cost computation	s039-computation-of-actual-cost
40	Cost of acquisition — special provision	s040-special-provision-for-computation-of-cost-of-acquisition-of
41	Written down value	s041-written-down-value-of-depreciable-asset
42	Forex capitalisation	s042-capitalising-impact-of-foreign-exchange-fluctuation
43	Forex taxation	s043-taxation-of-foreign-exchange-fluctuation
44	Preliminary expenses amortisation	s044-amortisation-of-certain-preliminary-expenses
45	Scientific research expenditure	s045-expenditure-on-scientific-research
46	Specified business — capital expenditure	s046-capital-expenditure-of-specified-business
47	Agricultural extension / skill development	s047-expenditure-on-agricultural-extension-project-and-skill-deve
48	Tea/coffee/rubber development account	s048-tea-development-account-coffee-development-account-and-rubbe
49	Site Restoration Fund	s049-site-restoration-fund
50	Trade/professional association	s050-special-provision-in-case-of-trade-profession-or-similar-ass
51	Mineral prospecting amortisation	s051-amortisation-of-expenditure-for-prospecting-certain-minerals
52	Telecom/VRS/amalgamation amortisation	s052-amortisation-of-expenditure-for-telecommunications-services
53	FVC for non-capital asset transfer	s053-full-value-of-consideration-for-transfer-of-assets-other-tha
54	Mineral oil prospecting	s054-business-of-prospecting-for-mineral-oils
55	Insurance business	s055-insurance-business
56	Specified financial institutions — interest	s056-special-provision-in-case-of-interest-income-of-specified-fi
57	Construction/service contract revenue	s057-revenue-recognition-for-construction-and-service-contracts
58	Presumptive taxation — residents	s058-special-provision-for-computing-profits-and-gains-of-busines
59	Royalty/FTS — non-residents	s059-computation-of-royalty-and-fee-for-technical-services-in-han
60	Head office expenditure — non-residents	s060-deduction-of-head-office-expenditure-in-case-of-non-resident
61	Presumptive income — NR businesses	s061-special-provision-for-computation-of-income-on-presumptive-b
62	Books of account	s062-maintenance-of-books-of-account
63	Tax audit	s063-tax-audit
64	Co-operative bank reorganisation	s064-special-provision-for-computing-deductions-in-case-of-busine
65	Interpretation for section 64	s065-interpretation-for-purposes-of-section-64
66	Interpretation — Part D definitions	s066-interpretation
307	Tax where beneficiary shares unknown	s307-charge-of-tax-where-share-of-beneficiaries-unknown
308	Tax on oral trusts	s308-charge-of-tax-in-case-of-oral-trust
309	Depreciation / scientific research conditions	s309-conditions-for-depreciation-expenditure-on-scientific-resear
310	AOP/BOI member share	s310-share-of-member-of-association-of-persons-or-body-of-individ
311	AOP/BOI — unknown shares	s311-charge-of-tax-where-shares-of-members-in-association-of-pers
312	Executors	s312-executors-executor
313	Succession to business/profession	s313-succession-to-business-or-profession-succession-to-business-
314	Effect of tribunal/court order on business	s314-effect-of-order-of-tribunal-or-court-in-respect-of-business-
315	HUF partition assessment	s315-partition-assessment-after-partition-of-hindu-undivided-fami
316	NR occasional shipping profits	s316-profits-of-non-residents-from-occasional-shipping-business-s
317	Persons leaving India	s317-persons-leaving-india-assessment-of-persons-leaving-india
318	AOP/BOI/AJP formed for tax evasion	s318-association-of-persons-or-body-of-individuals-or-artificial-
319	Persons alienating assets	s319-persons-trying-to-alienate-their-assets-assessment-of-person
320	Discontinued business/dissolution	s320-discontinuance-of-business-or-dissolution-discontinued-busin
321	Association dissolved	s321-association-dissolved-or-business-discontinued
322	Company in liquidation	s322-company-in-liquidation
323	Private company directors’ liability	s323-private-companies-liability-of-directors-of-private-company
324	Firms — charge of tax	s324-assessment-of-firms-charge-of-tax-in-case-of-a-firm
325	Assessment as a firm	s325-assessment-as-a-firm
326	Audit of accounts	s326-audit-of-accounts-of-certain-persons
327	Change in constitution of firm	s327-change-in-constitution-succession-and-dissolution-change-in-
328	Succession of one firm by another	s328-succession-of-one-firm-by-another-firm
329	Joint/several liability of partners	s329-joint-and-several-liability-of-partners-for-tax-payable-by-f
330	Firm dissolved — discontinued business	s330-firm-dissolved-or-business-discontinued
331	LLP partners’ liability in liquidation	s331-liability-of-partners-of-limited-liability-partnership-in-li
332	Registration of firm	s332-registration-application-for-registration
333	Switching of regimes	s333-switching-over-of-regimes

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Capital Gains

Folder: capital-gains/ | Sections: 67–91, 334–349 | Status: ✅ Fully ingested (41 files)

Charging section. Computation. Cost of acquisition. Exempt transfers. Exemptions for residential house, agricultural land, bonds, etc. Special provisions for depreciable assets, slump sale, MLD.

Section	Heading	Page
67	Charging of capital gains	s067-charging
68	Distribution by companies in liquidation	s068-liquidation
69	Purchase by company of own shares	s069-buyback
70	Transactions not regarded as transfer	s070-exempt-transfers
71	Withdrawal of exemption	s071-withdrawal
72	Mode of computation	s072-computation
73	Cost — certain modes of acquisition	s073-cost-acquisition
74	Depreciable assets	s074-depreciable
75	Cost of depreciable asset	s075-cost-depreciable
76	Market Linked Debenture	s076-mld
77	Slump sale	s077-slump-sale
78	Stamp duty value as FVC	s078-stamp-duty
79	FVC for unquoted shares	s079-unquoted-shares
80	FMV as deemed FVC	s080-fmv-deemed
81	Advance money received	s081-advance-money
82	Profit on sale of residential house	s082-residential-house
83	Agricultural land — exemption	s083-agricultural
84	Compulsory acquisition — exemption	s084-compulsory
85	Investment in bonds — exemption	s085-bonds
86	Investment in residential house (other asset)	s086-non-house
87	Shifting of undertaking from urban area	s087-special-provision-for-full-value-of-consideration-in-certain
88	Shifting to SEZ	s088-fair-market-value-deemed-consideration-for-unquoted-shares
89	Compulsory acquisition — extended period	s089-fair-market-value-deemed-full-value-of-consideration
90	Cost of improvement / cost of acquisition	s090-advance-money-received-and-forfeited
91	Interpretation — capital gains terms	s091-meaning-of-terms-used-in-capital-gains
334	Non-profit organisations — tax on income	s334-income-of-registered-non-profit-organisation-tax-on-income-o
335	Regular income	s335-regular-income
336	Taxable regular income	s336-taxable-regular-income
337	Specified income	s337-specified-income
338	Income not in regular income	s338-income-not-to-be-included-in-regular-income
339	Corpus donation	s339-corpus-donation
340	Deemed corpus donation	s340-deemed-corpus-donation
341	Application of income	s341-application-of-income
342	Accumulated income	s342-accumulated-income
343	Deemed accumulated income	s343-deemed-accumulated-income
344	Commercial activities — non-profit	s344-commercial-activities-by-registered-non-profit-organisation-
345	Restriction on commercial activities	s345-restriction-on-commercial-activities-by-a-registered-non-pro
346	Restriction — monetary limit	s346-restriction-on-commercial-activities-by-registered-non-profi
347	Books of account — non-profit	s347-compliances-books-of-account
348	Audit — non-profit	s348-audit
349	Return of income — non-profit	s349-return-of-income

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Income from Other Sources

Folder: other-sources/ | Sections: 92–95, 350–355 | Status: ✅ Fully ingested (10 files)

Residuary head. Dividends, lottery/gambling, gifts/deemed income (Rs. 50,000 threshold), Keyman insurance, business trust distributions, life insurance proceeds. Deductions (family pension, hire income, compensation interest). Disallowances (personal, foreign payments, lottery/gambling — zero deduction).

Section	Heading	Page
92	Income from other sources — charging	s092-charging
93	Deductions	s093-deductions
94	Amounts not deductible	s094-amounts-not-deductible
95	Profits chargeable to tax	s095-profits-chargeable
350	Permitted modes of investment — non-profit	s350-permitted-modes-of-investment
351	Violations — specified violation	s351-violations-specified-violation
352	Tax on accreted income	s352-tax-on-accreted-income
353	Specified violations — consequences	s353-profits-chargeable-to-tax---other-sources
354	Unexplained income / cash credits	s354-unexplained-investmentsexpenditurecash-credits
355	Interpretation — Chapter XVII	s355-interpretation-interpretation

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Clubbing, Aggregation, and Set Off

Folder: clubbing-setoff/ | Sections: 96–109, 157–173 | Chapter: V–IX | Status: ✅ Fully ingested (31 files)

Chapter V — Clubbing: transfer of income, revocable transfers, spouse/minor/ son’s wife clubbing, HUF conversion. Chapter VI — Aggregation: unexplained credits, investments, assets (incl. VDA), expenditure, hundi; penal rate via s.195. Chapter VII — Set off: intra-head (s.108), inter-head (s.109).

Section	Heading	Page
96	Transfer of income without transfer of assets	s096-transfer-income
97	Revocable transfer of assets	s097-revocable-transfer
98	”Transfer” and “revocable transfer” defined	s098-definitions
99	Clubbing — spouse, minor child, son’s wife, HUF	s099-clubbing-spouse-minor
100	Liability of person whose income is clubbed	s100-liability
101	Total income	s101-total-income
102	Unexplained credits (cash credits)	s102-unexplained-credits
103	Unexplained investment	s103-unexplained-investment
104	Unexplained asset (money, bullion, VDA)	s104-unexplained-asset
105	Unexplained expenditure	s105-unexplained-expenditure
106	Hundi / non-banking mode borrowing	s106-hundi-borrowing
107	Charge of tax (penal rate via s.195)	s107-charge-of-tax
108	Set off — same head of income	s108-setoff-same-head
109	Set off — other head of income	s109-setoff-other-head
157	Rebate of income-tax (old 87A)	s157-rebate-of-income-tax
158	Relief — retirement benefit account	s158-relief-from-taxation-in-income-from-retirement-benefit-accou
159	DTAA — agreement with foreign countries	s159-double-taxation-relief-agreement-with-foreign-countries-or-s
160	Adoption of agreements by Central Govt	s160-countries-with-which-no-agreement-exists
161	Countries with no DTAA — unilateral relief	s161-countries-with-which-no-agreement-exists
162	Meaning of associated enterprise (TP)	s162-meaning-of-associated-enterprise
163	International transactions (TP)	s163-set-off-of-loss-from-one-head-against-another
164	Specified domestic transactions (TP)	s164-meaning-of-specified-domestic-transaction
165	Computation of arm’s length price	s165-carry-forward-and-set-off-of-business-losses
166	Reference to TPO	s166-reference-to-transfer-pricing-officer
167	Safe harbour rules	s167-power-of-board-to-make-safe-harbour-rules
168	Advance pricing agreement	s168-advance-pricing-agreement
169	Effect of APA	s169-effect-to-advance-pricing-agreement
170	Secondary adjustment	s170-secondary-adjustment-in-certain-cases
171	TP documentation	s171-maintenance-keeping-and-furnishing-of-information-and-docume
172	Accountant’s report — TP (old 92E)	s172-report-from-an-accountant-to-be-furnished-by-persons-enterin
173	Return required for loss carry forward	s173-submission-of-return-for-losses

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Deductions from Total Income

Folder: deductions/ | Sections: 110–156 | Status: ✅ Fully ingested (47 files)

Carry forward of losses (110–121). General deduction provisions (122). Personal deductions: life insurance/PPF (123), NPS (124), Agnipath (125), health insurance (126), disability (127, 137), education loan (128), savings interest (129), EV loan (130), rent (131), housing loan (132). Donations: charitable (133), scientific research (134), political (135). Business: patents royalty (136), infrastructure (138), SEZ (139), start-ups (140), exports (141), hotels (142), housing projects (143), mineral oil (144), co-operative societies (145).

Section	Heading	Page
110	Carry forward — house property loss	s110-carry-forward-house-property
111	Carry forward — capital gains loss	s111-carry-forward-capital-gains
112	Carry forward — business loss	s112-carry-forward-business-loss
113	Carry forward — speculation business	s113-speculation-business-loss
114	Carry forward — specified business	s114-specified-business-loss
115	Carry forward — specified activity	s115-specified-activity-loss
116	Accumulated losses — amalgamation/demerger	s116-accumulated-losses-amalgamation
117	Change in shareholding conditions	s117-change-shareholding
118	Successor co-operative bank	s118-successor-cooperative-bank
119	Change in constitution of firm	s119-change-constitution-firm
120	No set off — undisclosed income	s120-no-setoff-undisclosed
121	Return required for carry forward	s121-return-required-carry-forward
122	General provisions — deductions	s122-general-provisions-deductions
123	Life insurance, PPF, NSC, ELSS (old 80C)	s123-life-insurance-ppf-investments
124	NPS contribution (old 80CCD)	s124-nps-contribution
125	Agnipath Scheme (old 80CCH)	s125-agnipath-scheme
126	Health insurance (old 80D)	s126-health-insurance
127	Disability / medical treatment (old 80DD/DDB)	s127-disabled-dependent-medical
128	Education loan interest (old 80E)	s128-education-loan-interest
129	Savings account interest (old 80TTA)	s129-savings-account-interest
130	Electric vehicle loan interest (old 80EEB)	s130-electric-vehicle-loan
131	Rent paid (old 80GG)	s131-rent-paid
132	Housing loan interest (old 80EE/EEA)	s132-housing-loan-interest
133	Donations — charitable (old 80G)	s133-donations-charitable
134	Donations — scientific research (old 80GGA)	s134-donations-scientific-research
135	Political party contributions (old 80GGC)	s135-political-contributions
136	Royalty on patents (old 80RRB)	s136-royalty-income-patents
137	Person with disability (old 80U)	s137-disabled-person
138	Infrastructure undertakings (old 80-IA)	s138-infrastructure-profits
139	SEZ developer (old 80-IAB)	s139-sez-developer
140	Eligible start-up (old 80-IAC)	s140-eligible-startup
141	Export of manufactured articles (old 80-IB)	s141-export-turnover
142	Hotels / convention centres (old 80-ID)	s142-hotel-convention-centre
143	Housing projects (old 80-IBA)	s143-housing-projects
144	Mineral oil / natural gas (old 80-IB(9))	s144-production-mineral-oil
145	Co-operative societies (old 80P)	s145-cooperative-society
146	Additional employee cost (old 80JJAA)	s146-deduction-in-respect-of-additional-employee-cost
147	Offshore banking units / IFSC (old 80LA)	s147-deductions-for-income-of-offshore-banking-units-and-units-of
148	Inter-corporate dividends (old 80M)	s148-deduction-in-respect-of-certain-inter-corporate-dividends
149	Co-operative societies income	s149-deduction-in-respect-of-income-of-co-operative-societies
150	Federal co-operative income	s150-deduction-in-respect-of-income-of-federal-co-operative
151	Eligible start-up (old 80-IAC)	s151-deduction-for-eligible-startup
152	Royalty on patents (old 80RRB)	s152-deduction-in-respect-of-royalty-on-patents
153	Other income deductions	s153-deductions-in-respect-of-other-incomes-deduction-for-interes
154	Disability deduction	s154-other-deductions-deduction-in-case-of-a-person-with-disabili
155	Rebate in computing income-tax	s155-rebates-and-reliefs-rebate-to-be-allowed-in-computing-income
156	Rebate — certain individuals	s156-rebate-of-income-tax-in-case-of-certain-individuals

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Special Provisions — Determination of Tax in Special Cases

Folder: special-provisions/ | Sections: 174–189, 190–235 | Status: ✅ Fully ingested (62 files)

Chapter XIII. Tax on certain special incomes (lottery, VDA, patents, carbon credits). Capital gains (STCG/LTCG with STT). New tax regime (companies, individuals, co-ops). MAT/AMT. Non-residents and foreign companies (dividend, royalty, FTS, NRI provisions, OBU/IFSC, POEM). Pass-through entities (securitisation trusts, VCF, business trusts, investment funds). Tonnage tax scheme for shipping companies.

Section	Heading	Page
174	Avoidance by transfer of income	s174-avoidance-of-income-tax-by-transactions-resulting-in-transfe
175	Avoidance by securities transactions	s175-avoidance-of-tax-by-certain-transactions-in-securities
176	Notified jurisdictional area — special measures	s176-special-measures-in-respect-of-transactions-with-persons-loc
177	Interest deduction limitation (thin capitalisation)	s177-limitation-on-interest-deduction-in-certain-cases
178	GAAR — applicability	s178-chapter-xi-general-anti-a-voidance-rule-applicability-of-gen
179	Impermissible avoidance arrangement	s179-impermissible-avoidance-arrangement
180	Arrangement lacking commercial substance	s180-arrangement-to-lack-commercial-substance
181	Consequences of impermissible arrangement	s181-effect-of-apa-on-completed-assessments
182	Connected person / accommodating party	s182-treatment-of-connected-person-and-accommodating-party
183	Application of GAAR Chapter	s183-application-of-this-chapter
184	Interpretation — GAAR	s184-report-from-accountant---tp
185	Mode of accepting loans/deposits (old 269SS)	s185-mode-of-taking-or-accepting-certain-loans-deposits-and-speci
186	Mode of undertaking transactions (old 269ST)	s186-mode-of-undertaking-transactions
187	Payment through electronic modes (old 269SU)	s187-acceptance-of-payment-through-prescribed-electronic-modes
188	Mode of repayment of loans/deposits (old 269T)	s188-mode-of-repayment-of-certain-loans-or-deposits-or-specified-
189	Interpretation — Chapter XII	s189-interpretation
190	Tax where income includes no-tax income	s190-tax-no-tax-income
191	Tax on provident fund accumulated balance	s191-provident-fund-tax
192	Tax on block assessment — search cases	s192-block-assessment-search
193	Tax on GDR income (foreign currency)	s193-gdr-foreign-currency
194	Tax on certain incomes (lottery, VDA, patents)	s194-tax-certain-incomes
195	Tax on unexplained income (ss. 102–106)	s195-tax-sections-102-106
196	STCG — equity shares with STT	s196-stcg-special
197	LTCG — general	s197-ltcg
198	LTCG — equity shares with STT	s198-ltcg-special
199	Tax — manufacturing domestic companies	s199-manufacturing-company-tax
200	Tax — domestic companies (22%)	s200-domestic-company-tax
201	Tax — new manufacturing domestic companies (15%)	s201-new-manufacturing-company-tax
202	New tax regime — individuals, HUF, others	s202-new-tax-regime-individuals
203	Tax — resident co-operative societies	s203-cooperative-society-tax
204	Tax — new manufacturing co-operative societies	s204-new-manufacturing-cooperative-tax
205	Conditions for concessional company/co-op tax	s205-conditions-company-cooperative
206	MAT and AMT	s206-mat-amt
207	Tax on dividend, royalty, FTS — foreign companies	s207-foreign-company-dividend-royalty-fts
208	Tax on units purchased in foreign currency	s208-units-foreign-currency
209	Tax on bonds/GDR in foreign currency	s209-bonds-gdr-foreign-currency
210	Tax on FII securities income	s210-fii-securities-income
211	Tax on NR sportsmen/sports associations	s211-non-resident-sportsmen
212	Interpretation (NRI definitions)	s212-non-resident-interpretation
213	Computation of NR total income	s213-non-resident-total-income
214	NRI investment income and LTCG	s214-nri-investment-income-ltcg
215	NRI capital gains exemption — foreign exchange assets	s215-nri-capital-gains-not-charged
216	NRI — return not required in certain cases	s216-nri-return-not-required
217	NRI benefits — continuation on becoming resident	s217-nri-benefits-application
218	OBU / IFSC business income	s218-obu-ifsc-business-income
219	Foreign branch → subsidiary conversion	s219-foreign-branch-to-subsidiary
220	Foreign company resident — POEM	s220-foreign-company-resident
221	Securitisation trusts	s221-securitisation-trusts
222	Venture capital undertakings	s222-venture-capital-undertakings
223	Business trust and unit holders	s223-business-trust-unit-holders
224	Investment fund and unit holders	s224-investment-fund-unit-holders
225	Qualifying ships — income	s225-qualifying-ships-income
226	Tonnage tax scheme	s226-tonnage-tax-scheme
227	Computation of tonnage income	s227-tonnage-income-computation
228	Relevant shipping income / book profit exclusion	s228-relevant-shipping-income
229	Depreciation and gains — tonnage tax assets	s229-tonnage-depreciation-gains
230	Exclusion of deduction, loss, set off	s230-exclusion-deduction-loss
231	Opting for tonnage tax scheme — method and validity	s231-opting-tonnage-scheme
232	Conditions for tonnage tax scheme	s232-tonnage-conditions
233	Amalgamation and demerger — tonnage tax	s233-tonnage-amalgamation-demerger
234	Avoidance and exclusion from tonnage tax	s234-tonnage-avoidance-exclusion
235	Interpretation — tonnage tax	s235-tonnage-interpretation

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Assessment Procedure

Folder: assessment/ | Sections: 231–300 | Status: ✅ Fully ingested (70 files)

Tonnage Tax Scheme (231–235). Income-Tax Authorities (236–240). Jurisdiction (241–245). Powers: search, seizure, survey (246–261). PAN (262). Return of income (263). Self-assessment (266). Scrutiny/summary assessment (270). Best judgment (271). Faceless assessment (273). DRP (275). Method of accounting (276–278). Reassessment (279–286). Rectification/demands (287–291). Block assessment — search (292–300).

Section	Heading	Page
231	Tonnage tax scheme — opting	s231-opting-tonnage-scheme
232	Tonnage tax — conditions	s232-tonnage-conditions
233	Tonnage tax — amalgamation/demerger	s233-tonnage-amalgamation-demerger
234	Tonnage tax — avoidance/exclusion	s234-tonnage-avoidance-exclusion
235	Tonnage tax — interpretation	s235-tonnage-interpretation
236	Income-tax authorities	s236-income-tax-authorities
237	Appointment of authorities	s237-appointment-authorities
238	Control of authorities	s238-control-authorities
239	Instructions to subordinate authorities	s239-instructions-subordinate
240	Taxpayer’s Charter	s240-taxpayer-charter
241	Jurisdiction of authorities	s241-jurisdiction-authorities
242	Jurisdiction of Assessing Officers	s242-jurisdiction-assessing-officers
243	Power to transfer cases	s243-transfer-cases
244	Change of incumbent	s244-change-incumbent
245	Faceless jurisdiction	s245-faceless-jurisdiction
246	Discovery, production of evidence	s246-discovery-evidence
247	Search and seizure	s247-search-seizure
248	Powers to requisition	s248-requisition
249	Reasons not to be disclosed	s249-reasons-not-disclosed
250	Application of seized assets	s250-application-seized-assets
251	Jurisdiction — seized assets	s251-copying-retention-release
252	Power to call for information	s252-call-for-information
253	Powers of survey	s253-survey
254	Power to collect information	s254-collect-information
255	Inspect registers of companies	s255-inspect-registers
256	Power of certain authorities	s256-power-certain-authorities
257	Judicial proceedings	s257-judicial-proceedings
258	Disclosure of information	s258-disclosure-information
259	Prescribed authority — information	s259-information-prescribed-authority
260	Faceless collection of information	s260-faceless-collection-information
261	Interpretation (search/seizure)	s261-interpretation-authorities
262	Permanent Account Number	s262-pan
263	Return of income	s263-return-of-income
264	Tax return preparers scheme	s264-tax-return-preparers
265	Return — by whom to be verified	s265-return-verification
266	Self-assessment	s266-self-assessment
267	Tax on updated return	s267-updated-return-tax
268	Inquiry before assessment	s268-inquiry-before-assessment
269	Valuation Officer reference	s269-valuation-officer
270	Assessment (summary + scrutiny)	s270-assessment
271	Best judgment assessment	s271-best-judgment
272	Joint Commissioner directions	s272-jc-directions
273	Faceless Assessment	s273-faceless-assessment
274	Reference to PCIT/CIT (GAAR)	s274-reference-pcit
275	Dispute Resolution Panel	s275-drp-reference
276	Method of accounting	s276-method-of-accounting
277	Accounting in certain cases	s277-accounting-certain-cases
278	Taxability of certain income	s278-taxability-certain-income
279	Income escaping assessment	s279-income-escaping-assessment
280	Notice — escaped assessment	s280-notice-escaped-assessment
281	Inquiry before reassessment notice (old 148A)	s281-conducting-inquiry-before-notice-for-reassessment
282	Time limit for notice (old 149)	s282-time-limit-for-notice
283	Assessment in pursuance of appeal order (old 150)	s283-provision-for-cases-where-assessment-is-in-pursuance-of-an-o
284	Sanction for notice (old 151)	s284-sanction-for-issue-of-notice
285	Other provisions — reassessment (old 152)	s285-other-provisions
286	Time limit for completion (old 153)	s286-time-limit-for-completion-of-assessment-reassessment-and-rec
287	Rectification of mistake (old 154)	s287-rectification-of-mistake
288	Other amendments (old 155)	s288-other-amendments
289	Notice of demand (old 156)	s289-notice-of-demand
290	Modification of demand notice	s290-modification-and-revision-of-notice-in-certain-cases
291	Intimation of loss (old 157)	s291-intimation-of-loss
292	Search assessment — special procedure (old 153A)	s292-special-procedure-for-assessment-of-search-cases-assessment-
293	Undisclosed income of block period (old 158BB)	s293-computation-of-total-undisclosed-income-of-block-period
294	Block assessment procedure (old 158BC)	s294-procedure-for-block-assessment
295	Undisclosed income of other person (old 153C)	s295-undisclosed-income-of-any-other-person
296	Time limit — block assessment (old 158BE)	s296-time-limit-for-completion-of-block-assessment
297	Interests/penalties not leviable on block	s297-certain-interests-and-penalties-not-to-be-levied-or-imposed
298	Penalty on undisclosed income (old 158BFA)	s298-penalty-on-undisclosed-income
299	Competent authority for block assessment	s299-authority-competent-to-make-assessment-of-block-period
300	Application of other provisions	s300-application-of-other-provisions-of-act

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Tax Administration (Authorities & Powers)

Folder: authorities/ | Sections: 236–261 | Chapter: XIV | Status: ✅ Fully ingested (26 sections)

Part A — Authorities, jurisdiction and functions (236–245): income-tax authority hierarchy (CBDT to Inspector), appointment, control, CBDT instructions/circulars, Taxpayer’s Charter, jurisdiction (territorial/functional), AO jurisdiction, case transfer, change of incumbent, faceless jurisdiction.

Part B — Powers (246–261): discovery and evidence production, search and seizure (major — 5 pages), requisition, application of seized assets, survey, power to collect information, inspection of company registers, judicial proceedings, disclosure of assessee information, faceless collection, interpretation.

Section	Heading	Page
236	Income-tax authorities	s236-income-tax-authorities
237	Appointment of income-tax authorities	s237-appointment-authorities
238	Control of income-tax authorities	s238-control-authorities
239	Instructions to subordinate authorities	s239-instructions-subordinate
240	Taxpayer’s Charter	s240-taxpayer-charter
241	Jurisdiction of income-tax authorities	s241-jurisdiction-authorities
242	Jurisdiction of Assessing Officers	s242-jurisdiction-assessing-officers
243	Power to transfer cases	s243-transfer-cases
244	Change of incumbent of an office	s244-change-incumbent
245	Faceless jurisdiction of income-tax authorities	s245-faceless-jurisdiction
246	Power regarding discovery, production of evidence	s246-discovery-evidence
247	Search and seizure	s247-search-seizure
248	Powers to requisition	s248-requisition
249	Reasons not to be disclosed	s249-reasons-not-disclosed
250	Application of seized or requisitioned assets	s250-application-seized-assets
251	Copying, retention and release of seized books	s251-copying-retention-release
252	Power to call for information	s252-call-for-information
253	Powers of survey	s253-survey
254	Power to collect certain information	s254-collect-information
255	Power to inspect registers of companies	s255-inspect-registers
256	Power of certain income-tax authorities	s256-power-certain-authorities
257	Proceedings to be judicial proceedings	s257-judicial-proceedings
258	Disclosure of information relating to assessees	s258-disclosure-information
259	Power to call for information by prescribed authority	s259-information-prescribed-authority
260	Faceless collection of information	s260-faceless-collection-information
261	Interpretation	s261-interpretation-authorities

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Collection and Recovery of Tax

Folder: collection-recovery/ + tds-tcs/ | Sections: 390–430 | Chapter: XIX | Status: ✅ Fully ingested (30 + 12 = 42 files)

Part A — General (390–391): payment modes overview, direct payment. Part B — TDS/TCS (392–402): in tds-tcs/ folder (12 files, previously ingested). Part C — Advance tax (403–410): liability, computation, instalments (15 Jun/Sep/Dec/Mar), default. Part D — Collection and Recovery (411–422): demand notice (30 days), TRO certificate, attachment/garnishee/arrest, State Govt recovery, foreign agreements, tax clearance. Part E — Interest (423–426): s.234A/B/C/D equivalents (1% return default, 1% advance tax shortfall, 1% instalment deferment, 0.5% excess refund). Part F — Fees (427–430): s.234E/F/G/H equivalents (TDS statements, late return, Aadhaar).

Section	Heading	Page
390	Deduction or collection at source and advance payment	s390-deduction-collection-advance
391	Direct payment	s391-direct-payment
392–402	TDS/TCS (Part B)	TCS folder
403	Liability for payment of advance tax	s403-advance-tax-liability
404	Conditions of liability to pay advance tax	s404-conditions-advance-tax
405	Computation of advance tax	s405-computation-advance-tax
406	Payment of advance tax on own accord	s406-advance-tax-own-accord
407	Payment of advance tax — AO order	s407-advance-tax-ao-order
408	Instalments and due dates	s408-instalments-due-dates
409	When assessee deemed in default	s409-deemed-default-advance-tax
410	Credit for advance tax	s410-credit-advance-tax
411	When tax payable / deemed in default	s411-tax-payable-default
412	Penalty when tax in default	s412-penalty-tax-default
413	Certificate by TRO	s413-tro-certificate
414	TRO jurisdiction	s414-tro-jurisdiction
415	Stay of proceedings / certificate amendment	s415-stay-proceedings-certificate
416	Other modes of recovery	s416-other-modes-recovery
417	Recovery through State Government	s417-recovery-state-government
418	Recovery — foreign agreements	s418-recovery-foreign-agreements
419	Recovery of penalties, fine, interest	s419-recovery-penalties-interest
420	Tax clearance certificate	s420-tax-clearance-certificate
421	Recovery by suit not affected	s421-recovery-suit-other-law
422	Recovery from non-resident assets	s422-recovery-non-resident-assets
423	Interest — default in return (234A)	s423-interest-default-return
424	Interest — advance tax default (234B)	s424-interest-default-advance-tax
425	Interest — deferment of advance tax (234C)	s425-interest-deferment-advance-tax
426	Interest — excess refund (234D)	s426-interest-excess-refund
427	Fee — default in statements (234E)	s427-fee-default-statements
428	Fee — default in return/audit reports (234F)	s428-fee-default-return
429	Fee — statement/certificate default (234G)	s429-fee-default-statement-certificate
430	Fee — Aadhaar intimation (234H)	s430-fee-default-aadhaar

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TDS and TCS

Folder: tds-tcs/ | Sections: 392–403 | Status: ✅ Fully ingested (12 sections)

TDS on salary (S.392). Consolidated TDS rates for residents, non-residents, and any person (S.393 — three rate tables). TCS (S.394). Lower/nil deduction certificates (S.395). Compliance and reporting (S.397). Consequences of non-deduction (S.398). Processing (S.399). Interpretation — 47 definitions (S.402). Advance tax liability (S.403).

Section	Heading	Page
392	Salary and accumulated balance — TDS	s392-salary-tds
393	Tax to be deducted at source (consolidated rates)	s393-tds-non-salary
394	Collection of tax at source (TCS)	s394-tcs
395	Certificates (lower/nil deduction)	s395-certificates
396	Tax deducted is income received	s396-income-received
397	Compliance and reporting (TAN, PAN, returns)	s397-compliance-reporting
398	Failure to deduct/collect — consequences	s398-failure-consequences
399	Processing of TDS/TCS statements	s399-processing
400	Power to relax TDS/TCS provisions	s400-relaxation-power
401	Bar against direct demand on assessee	s401-bar-direct-demand
402	Interpretation (47 definitions)	s402-interpretation
403	Liability for payment of advance tax	s403-advance-tax-liability

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Refunds

Folder: refunds/ | Sections: 431–438 | Chapter: XX | Status: ✅ Fully ingested (8 sections)

Refund procedure. Person entitled to claim. Form and limitation. Refund for denying TDS liability. Refund on appeal. Interest on refunds (0.5%/month, s.244A equivalent). Set off and withholding of refunds (PCIT approval, 60-day hold).

Section	Heading	Page
431	Refunds	s431-refunds
432	Person entitled to claim refund in special cases	s432-refund-special-cases
433	Form of claim and limitation	s433-refund-form-limitation
434	Refund for denying TDS liability	s434-refund-denying-tds-liability
435	Refund on appeal, etc.	s435-refund-on-appeal
436	Correctness of assessment not to be questioned	s436-correctness-not-questioned
437	Interest on refunds	s437-interest-on-refunds
438	Set off and withholding of refunds	s438-set-off-withholding-refunds

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Appeals, Revisions and Alternate Dispute Resolutions

Folder: appeals-revision/ | Sections: 356–389 | Status: ✅ Fully ingested (34 sections)

Appeals to JC(A) and CIT(A) (356–360). Appeals to ITAT (361–364). Appeals to High Court (365–366). Appeals to Supreme Court (367–368). General appeal provisions (369–374). Avoiding repetitive appeals (375–376). Revision by PCIT/CIT: prejudicial to revenue (377), other orders (378). Dispute Resolution Committee (379). Advance Rulings (380–389).

Section	Heading	Page
356	Appealable orders — JC(Appeals)	s356-appealable-orders-jc
357	Appealable orders — CIT(Appeals)	s357-appealable-orders-cit
358	Form of appeal and limitation	s358-form-appeal-limitation
359	Procedure in appeal	s359-procedure-appeal
360	Powers of JC(A) / CIT(A)	s360-powers-jc-cit-appeals
361	Appellate Tribunal (constitution)	s361-appellate-tribunal
362	Appeals to ITAT	s362-appeals-itat
363	Orders of ITAT	s363-orders-itat
364	Procedure of ITAT	s364-procedure-itat
365	Appeal to High Court	s365-appeal-high-court
366	Hearing by HC bench (2+ Judges)	s366-hearing-high-court
367	Appeal to Supreme Court	s367-appeal-supreme-court
368	Hearing before Supreme Court	s368-hearing-supreme-court
369	Tax payable pending appeal	s369-tax-payable-pending-appeal
370	Execution for SC costs	s370-execution-costs-sc
371	Amendment of assessment on appeal	s371-amendment-assessment-appeal
372	Exclusion of time for copy	s372-exclusion-time-copy
373	Filing of appeal by IT authority	s373-filing-appeal-authority
374	Interpretation — “High Court”	s374-interpretation-high-court
375	Identical question — assessee	s375-identical-question-assessee
376	Identical question — collegium	s376-identical-question-collegium
377	Revision prejudicial to revenue (old 263)	s377-revision-prejudicial-revenue
378	Revision of other orders (old 264)	s378-revision-other-orders
379	Dispute Resolution Committee	s379-dispute-resolution-committee
380	Advance ruling — interpretation	s380-advance-ruling-interpretation
381	Board for Advance Rulings	s381-board-advance-rulings
382	Vacancies not to invalidate	s382-vacancies-not-invalidate
383	Application for advance ruling	s383-application-advance-ruling
384	Procedure on receipt of application	s384-procedure-advance-ruling
385	Appellate authority not to proceed	s385-authority-not-proceed
386	Advance ruling void — fraud	s386-void-advance-ruling
387	Powers of Board for Advance Rulings	s387-powers-board-advance-ruling
388	Procedure of Board for Advance Rulings	s388-procedure-board-advance-ruling
389	Appeal against advance ruling	s389-appeal-advance-ruling

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Penalties and Prosecution

Folder: penalties-prosecution/ | Sections: 439–498 | Chapter: XXI–XXII | Status: ✅ Fully ingested (60 files)

Penalty for underreporting/misreporting (439). Waiver and immunity (440). Failure to maintain accounts, furnish information, file return. Prosecution for concealment, tax evasion, false statements. Compounding of offences. Presumption of culpable mental state.

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Miscellaneous and Transition

Folder: miscellaneous/ | Sections: 499–536 | Chapter: XXIII | Status: ✅ Fully ingested (38 sections)

Revenue protection (void transfers, provisional attachment). Service of notice (general, electronic, authentication, disrupted family/firm, discontinued business). Information & reporting (liaison office, SFT, crypto-asset, AIS, CbCR international group). Representation (registered valuer, authorised representative). Procedural (rounding off, receipt, indemnity, immunity from prosecution, cognizance, probation not to apply, curable defects, notice deemed valid, presumption in search). Powers (mineral oil exemption, condonation, withdrawal of approval, pending legislation, UT exemption rescission, schemes, rules, laying before Parliament, removal of difficulties). Section 536: Repeal of IT Act 1961 and savings (5 pages, clauses (a)–(v) covering pending proceedings, accrued rights, existing notifications, search/requisition continuation, General Clauses Act s.6).

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Schedules

Folder: exempt-income/ (Schedules II–VIII) + schedules/ (Schedule I) | Status: ✅ Schedules II–VIII ingested in exempt-income/; Schedule I (Rate Tables) pending

Schedules II–VIII are ingested as wiki pages in exempt-income/. Schedule I (Rates of tax) is pending — rates change annually.

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Rules

Folder: rules/ | Status: ⬜ Not ingested

Income Tax Rules, 2026 — organized by subject. See _index for rule-level index.

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Circulars and Notifications

Folder: circulars/ | Status: ⬜ Not ingested

CBDT Circulars and Notifications relevant to the new Act. See _index for list.

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Case Law

Folder: case-law/ | Status: ⬜ Not ingested

Key judgments linked to specific sections. See _index for list.

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Statistics

Metric	Count
Total sections in Act	536
Sections ingested	536 (100%)
Wiki pages total	576 (incl. duplicates across folders)
Rules ingested	0
Circulars ingested	0
Case law entries	0
Last ingest	2026-04-13
Last lint	2026-04-13

IT Rules 2026

333 rules ingested on 2026-04-13 from Gazette notification G.S.R. 198(E)

• Rules Master Index (333 rules)

Rule Range	Topics
1–8	Preliminary, definitions, residence
9–14	Non-resident income determination
15–24	Salary, perquisites, HRA
25–66	Business/profession, depreciation, deductions
67–100	Special provisions, safe harbour, transfer pricing
101–145	International taxation, DTAA, investment funds
146–175	Assessment procedures, returns
176–230	TDS/TCS, advance tax
231–270	Appeals, advance rulings, dispute resolution
271–310	Schedules, exempt income, charitable
311–333	Provident funds, electronic filing, payments

CBDT Circulars & Instructions

74 entries ingested on 2026-04-13

• Circulars Master Index
• Categories: Foundational, Search/Assessment, Trusts, TDS/TCS, Reassessment, Penalties, Appeals, Capital Gains, House Property, Business, Exemptions, Transfer Pricing, International Tax, Cooperatives, Returns, Recent (2025-26), CBDT Instructions