← Direct Taxes

Acts

Income Tax Act 1961 and the Income Tax Act 2025 — section-wise text and amendments.

9432 entries · page 1 of 315

• Section 292BC

  Circumstances in which approvals by income-tax authority not to be invalid

  19 Apr 2026

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• Section 292BA

  Assessments not to be invalid on certain grounds

  19 Apr 2026

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• Section 234I

  Fee for furnishing revised return of income

  19 Apr 2026

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• Section 147A

  Assessing Officer for purposes of sections 148 and 148A

  19 Apr 2026

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• SCHEDULE 02

  PROCEDURE FOR RECOVERY OF TAX

  19 Apr 2026

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• Section 280

  Disclosure of particulars by public servants

  19 Apr 2026

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• Section 278A

  Punishment for second and subsequent offences

  19 Apr 2026

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• Section 278

  Abetment of false return, etc.

  19 Apr 2026

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• Section 277A

  Falsification of books of account or document, etc.

  19 Apr 2026

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• Section 277

  False statement in verification, etc.

  19 Apr 2026

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• Section 276D

  Failure to produce accounts and documents

  19 Apr 2026

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• Section 276CCC

  Failure to furnish return of income in search cases

  19 Apr 2026

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• Section 276CC

  Failure to furnish returns of income

  19 Apr 2026

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• Section 276C

  Wilful attempt to evade tax, etc.

  19 Apr 2026

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• Section 276BB

  Failure to pay the tax collected at source

  19 Apr 2026

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• Section 276B

  Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

  19 Apr 2026

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• Section 276

  Removal, concealment, transfer or delivery of property to thwart tax recovery

  19 Apr 2026

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• Section 275B

  Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132

  19 Apr 2026

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• Section 275A

  Contravention of order made under sub-section (3) of section 132

  19 Apr 2026

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• Section 274

  Procedure

  19 Apr 2026

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• Section 270AA

  Immunity from imposition of penalty, etc.

  19 Apr 2026

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• Section 270A

  Penalty for under-reporting and misreporting of income.

  19 Apr 2026

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• Section 254

  Orders of Appellate Tribunal

  19 Apr 2026

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• Section 245MA

  Dispute Resolution Committee

  19 Apr 2026

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• Section 245

  Set off and withholding of refunds in certain cases

  19 Apr 2026

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• Section 222

  Certificate to Tax Recovery Officer

  19 Apr 2026

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• Section 220

  When tax payable and when assessee deemed in default

  19 Apr 2026

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• Section 153B

  Time limit for completion of assessment under section 153A.

  19 Apr 2026

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• Section 153

  Time limit for completion of assessment, reassessment and recomputation.

  19 Apr 2026

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• Section 150

  Provision for cases where assessment is in pursuance of an order on appeal, etc.

  19 Apr 2026

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