Statute Search
| Read | Name | Section | Definition | Cases |
| Read | Indian Income Tax Act 1961 | 10-C | Special provision in respect of certain industrial undertakings in North-Eastern Region | Cases |
| Read | Indian Income Tax Act 1961 | 12-A | Conditions as to registration of trusts, etc | Cases |
| Read | Indian Income Tax Act 1961 | 13-A | Special provision relating to incomes of political parties | Cases |
| Read | Indian Income Tax Act 1961 | 14-A | Expenditure incurred in relation to income not includible in total income- | Cases |
| Read | Indian Income Tax Act 1961 | 25-A | Special Provision for cases where unrealised rent allowed as deduction is realised subsequently | Cases |
| Read | Indian Income Tax Act 1961 | 25-B | Special provision for arrears of rent received | Cases |
| Read | Indian Income Tax Act 1961 | 280D | Cases | |
| Read | Indian Income Tax Act 1961 | 32-A | Investment allowance | Cases |
| Read | Indian Income Tax Act 1961 | 33-A | Development allowance | Cases |
| Read | Indian Income Tax Act 1961 | 33-B | Rehabilitation allowance | Cases |
| Read | Indian Income Tax Act 1961 | 34-A | Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies | Cases |
| Read | Indian Income Tax Act 1961 | 35-A | Expenditure on acquisition of patent rights or copyrights | Cases |
| Read | Indian Income Tax Act 1961 | 35-B | Export markets development allowance [Omitted by Direct Tax Laws (Amend.) Act, 1987, w.e.f. 1.4.1989] | Cases |
| Read | Indian Income Tax Act 1961 | 35-C | Agricultural development allowance [Omitted by Direct Tax Laws (Amend.) Act, 1987, w.e.f. 1.4.1989] | Cases |
| Read | Indian Income Tax Act 1961 | 35-D | Amortisation of certain preliminary expenses | Cases |
| Read | Indian Income Tax Act 1961 | 35-E | Deduction for expenditure on Prospecting, etc, for certain minerals | Cases |
| Read | Indian Income Tax Act 1961 | 40-A | Expenses or payments not deductible in certain circumstances | Cases |
| Read | Indian Income Tax Act 1961 | 43-A | Special provisions consequential to changes in rate of exchange of currency | Cases |
| Read | Indian Income Tax Act 1961 | 43-B | Certain deductions to be only on actual payment | Cases |
| Read | Indian Income Tax Act 1961 | 43-C | Special provision for computation of cost of acquisition of certain assets | Cases |
| Read | Indian Income Tax Act 1961 | 43-D | Special provision in case of income of public financial institutions, public companies, etc | Cases |
| Read | Indian Income Tax Act 1961 | 44-A | Special provision for deduction in the case of trade, professional or similar association | Cases |
| Read | Indian Income Tax Act 1961 | 44-B | Special provision for computing profits and gains of shipping business in the case of non-residents | Cases |
| Read | Indian Income Tax Act 1961 | 44-C | Deduction of head office expenditure in the case of non-residents | Cases |
| Read | Indian Income Tax Act 1961 | 44-D | Indian Income Tax Act 1961 | Cases |
| Read | Indian Income Tax Act 1961 | 46-A | Capital gains on purchase by company of its own shares or other specified securities | Cases |
| Read | Indian Income Tax Act 1961 | 47-A | Withdrawal of exemption in certain cases | Cases |
| Read | Indian Income Tax Act 1961 | 50-A | Special provision for cost of acquisition in case of depreciable asset | Cases |
| Read | Indian Income Tax Act 1961 | 50-B | Special provision for computation of capital gains in case of slump sale | Cases |
| Read | Indian Income Tax Act 1961 | 50-C | Special provision for full value of consideration in certain cases [Shall be inserted by the Finance Act, 2002, w.e.f. 1.4.2003.] | Cases |
| Read | Indian Income Tax Act 1961 | 54-A | Relief of tax on capital gains in certain cases [Omitted by the Finance (No.2) Act, 1971, w.e.f. 1.4.1972] | Cases |
| Read | Indian Income Tax Act 1961 | 54-B | Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases | Cases |
| Read | Indian Income Tax Act 1961 | 54-C | Capital gain on transfer of jewellery held for personal use not to be charged in certain cases [Omitted by Finance Act, 1976, w.e.f. 1.4.1976] | Cases |
| Read | Indian Income Tax Act 1961 | 54-D | Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases | Cases |
| Read | Indian Income Tax Act 1961 | 54-E | Capital gain on transfer of capital assets not to be charged in certain cases | Cases |
| Read | Indian Income Tax Act 1961 | 54-F | Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house | Cases |
| Read | Indian Income Tax Act 1961 | 54-G | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area | Cases |
| Read | Indian Income Tax Act 1961 | 54-H | Extension of time for acquiring new asset or depositing or investing amount of capital gain | Cases |
| Read | Indian Income Tax Act 1961 | 55-A | Reference to Valuation Officer | Cases |
| Read | Indian Income Tax Act 1961 | 67-A | Method of computing a member's share in income of association of persons or body of individuals | Cases |
| Read | Indian Income Tax Act 1961 | 69-A | Unexplained money, etc | Cases |
| Read | Indian Income Tax Act 1961 | 69-B | Amount of investments, etc, not fully disclosed in books of account | Cases |
| Read | Indian Income Tax Act 1961 | 69-C | Unexplained expenditure, etc | Cases |
| Read | Indian Income Tax Act 1961 | 69-D | Amount borrowed or repaid on hundi | Cases |
| Read | Indian Income Tax Act 1961 | 71-A | Transitional provisions for set off of loss under the head "Income from house property" | Cases |
| Read | Indian Income Tax Act 1961 | 71-B | Carry forward and set-off of loss from house property | Cases |
| Read | Indian Income Tax Act 1961 | 72-A | Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in certain cases of amalgamation or demerger etc | Cases |
| Read | Indian Income Tax Act 1961 | 74-A | Losses from certain specified sources falling under the head "Income from other sources" | Cases |
| Read | Indian Income Tax Act 1961 | 80-A | Deductions to be made in computing total income | Cases |
| Read | Indian Income Tax Act 1961 | 80-B | Definitions | Cases |
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