Complete list of sections of Income Tax Act, 1961 ~ AUBSP: All ...

List of all sections of Income Tax Act, 1961 Short title, extent and commencement. approved superannuation fund average rate of income-tax books or books of account company in which the public are substantially interested Deputy Commissioner (Appeals) director, manager and managing agent Director General or Director infrastructure capital company infrastructure capital fund person who has a substantial interest in the company recognised provident fund Apportionment of income between spouses governed by Portuguese Civil Code Income deemed to be received Income deemed to accrue or arise in India Incomes not included in total income Special provision in respect of newly established undertakings in free trade zone, etc. Special provisions in respect of newly established Units in Special Economic Zones Special provisions in respect of newly established hundred per cent export-oriented undertakings Special provisions in respect of export of certain articles or things Meaning of computer programmes in certain cases Special provision in respect of certain industrial undertakings in North-Eastern Region Income from property held for charitable or religious purposes Income of trusts or institutions from contributions Conditions for applicability of sections 11 and 12 Procedure for registration Section 11 not to apply in certain cases Special provision relating to incomes of political parties Special provisions relating to voluntary contributions received by electoral trust Expenditure incurred in relation to income not includible in total income Salary, perquisite and profits in lieu of salary defined Income from house property Annual value how determined Deductions from income from house property Amounts not deductible from income from house property Special provision for cases where unrealised rent allowed as deduction is realised subsequently Unrealised rent received subsequently to be charged to income-tax Special provision for arrears of rent received Property owned by co-owners Owner of house property, annual charge, etc., defined Profits and gains of business or profession Income from profits and gains of business or profession, how computed Rent, rates, taxes, repairs and insurance for buildings Repairs and insurance of machinery, plant and furniture Investment deposit account Tea development account, coffee development account and rubber development account Reserves for shipping business Conditions for depreciation allowance and development rebate Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies Expenditure on scientific research Expenditure on acquisition of patent rights or copyrights Expenditure for obtaining licence to operate telecommunication services Expenditure on eligible projects or schemes Deduction in respect of expenditure on specified business Export markets development allowance Agricultural development allowance Rural development allowance Expenditure by way of payment to associations and institutions for carrying out rural development programmes Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources Expenditure on agricultural extension project Expenditure on skill development project Amortisation of certain preliminary expenses Amortisation of expenditure in case of amalgamation or demerger Amortisation of expenditure incurred under voluntary retirement scheme Deduction for expenditure on prospecting, etc., for certain minerals Building, etc., partly used for business, etc., or not exclusively so used Managing agency commission Expenses or payments not deductible in certain circumstances Profits chargeable to tax Special provision for deductions in the case of business for prospecting, etc., for mineral oil Definitions of certain terms relevant to income from profits and gains of business or profession Special provisions consequential to changes in rate of exchange of currency Certain deductions to be only on actual payment Special provision for computation of cost of acquisition of certain assets Special provision in case of income of public financial institutions, public companies, etc Special provision for deduction in the case of trade, professional or similar association Maintenance of accounts by certain persons carrying on profession or business Audit of accounts of certain persons carrying on business or profession Special provision for computing profits and gains from the business of trading in certain goods Special provision for computing profits and gains of business on presumptive basis Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages Special provisions for computing profits and gains of retail business Special provision for computing profits and gains of shipping business in the case of non-residents Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects Deduction of head office expenditure in the case of non-residents Special provisions for computing income by way of royalties, etc., in the case of foreign companies Special provision for computing income by way of royalties, etc., in case of non-residents Special provision for computing deductions in the case of business reorganization of co-operative banks Capital gains on distribution of assets by companies in liquidation Capital gains on purchase by company of its own shares or other specified securities Transactions not regarded as transfer Withdrawal of exemption in certain cases Special provision for computation of capital gains in case of depreciable assets Special provision for cost of acquisition in case of depreciable asset Special provision for computation of capital gains in case of slump sale Special provision for full value of consideration in certain cases Fair market value deemed to be full value of consideration in certain cases Consideration for transfer in cases of understatement Exemption of capital gains from a residential house Profit on sale of property used for residence Relief of tax on capital gains in certain cases Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases Capital gain on transfer of jewellery held for personal use not to be charged in certain cases Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases Capital gain on transfer of capital assets not to be charged in certain cases Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities Capital gain on transfer of long-term capital assets not to be charged in certain cases Capital gain not to be charged on investment in certain bonds Capital gain on transfer of certain listed securities or unit not to be charged in certain cases Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone Capital gain on transfer of residential property not to be charged in certain cases Extension of time for acquiring new asset or depositing or investing amount of capital gain Meaning of adjusted, cost of improvement and cost of acquisition

Source: http://www.aubsp.com/2013/01/complete-list-of-sections-of-income-tax-act-1961.html

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