| Income-tax Act, 1961 | |
| Chapter: I | |
| PRELIMINARY | |
| Section 1 | Short title, extent and commencement |
| Section 2 Part A | Definitions [Clause (1) to Clause (15)] - "Advance Tax" to "Charitable Purpose" |
| Section 2 Part B | Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" |
| Section 2 Part C | Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" |
| Section 3 | Previous year defined |
| Chapter: II | |
| BASIS OF CHARGE | |
| Section 4 | Charge of income-tax |
| Section 5 | Scope of total income |
| Section 5A | Apportionment of income between spouses governed by Portuguese Civil Code |
| Section 6 | Residence in India |
| Section 7 | Income deemed to be received |
| Section 8 | Dividend income |
| Section 9 | Income deemed to accrue or arise in India |
| Section 9A | Certain activities not to constitute business connection in India |
| Chapter: III | |
| INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME | |
| Section 10 Part A | Incomes not included in total income [Clause (1) to Clause (10D)] |
| Section 10 Part B | Incomes not included in total income [Clause (11) to Clause (17)] |
| Section 10 Part C | Incomes not included in total income [Clause (17A) to Clause (23C)] |
| Section 10 Part D | Incomes not included in total income [Clause (23D) to Clause (48)] |
| Section 10A | Special provision in respect of newly established undertakings in free trade zone, etc. |
| Section 10AA | Special provisions in respect of newly established Units in Special Economic Zones. |
| Section 10B | Special provisions in respect of newly established hundred per cent export-oriented undertakings |
| Section 10BA | Special provisions in respect of export of certain articles or things. |
| Section 10BB | Meaning of computer programmes in certain cases. |
| Section 10C | Special provision in respect of certain industrial undertakings in North- Eastern Region. |
| Section 11 | Income from property held for charitable or religious purposes. |
| Section 12 | Income of trusts or institutions from contributions |
| Section 12A | Conditions for applicability of sections 11 and 12 |
| Section 12AA | Procedure for registration |
| Section 13 | Section 11 not to apply in certain cases |
| Section 13A | Special provision relating to incomes of political parties |
| Section 13B | Special provisions relating to voluntary contributions received by electoral trust |
Source: caclubindia
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