The Income Tax Act, 2025 (amended upto 2026)

Browse by chapter

• Chapter I — Preliminary (3 sections)
• Chapter II — Basis Of Charge (7 sections)
• Chapter III — Incomes Which Do Not Form Part Of Total (2 sections)
• Chapter IV — Computation Of Total Income (83 sections)
• Chapter V — Income Of Other Persons, Included In Total Income Of Assessee (5 sections)
• Chapter VI — Aggregation Of Income (7 sections)
• Chapter VII — Set Off, Or Carry Forward And Set Off Of Losses (14 sections)
• Chapter VIII — Deductions To Be Made In Computing Total (33 sections)
• Chapter IX — Rebates And Reliefs (6 sections)
• Chapter X — Special Provisions Relating To Avoidance Of Tax (17 sections)
• Chapter XI — General Anti-Avoidance Rule (7 sections)
• Chapter XII — Mode Of Payment In Certain Cases, Etc. (5 sections)
• Chapter XIII — Determination Of Tax In Special Cases (72 sections)
• Chapter XV — Return Of Income (6 sections)
• Chapter XVI — Procedure For Assessment (34 sections)
• Chapter XVII — Special Provisions Relating To Certain Persons (55 sections)
• Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions (34 sections)
• Chapter XIX — Collection And Recovery Of Tax (41 sections)
• Chapter XX — Refunds (8 sections)
• Chapter XXI — Penalties (34 sections)
• Chapter XXII — Offences And Prosecution (26 sections)
• Chapter XXIII — Miscellaneous (38 sections)

Schedules (I – XVI)

• Schedule I — Conditions for certain activities not to constitute business connection in India.
• Schedule II — Income not to be included in total income
• Schedule III — Income not to be included in total income of eligible persons
• Schedule IV — Income not to be included in total income of eligible non-residents, foreign companies and other such persons
• Schedule V — Income not to be included in total income of certain eligible persons including investment funds, business trusts and their unit holders
• Schedule VI — Income not to be included in total income of certain eligible persons in international financial services centre or having income therefrom
• Schedule VII — Persons exempt from tax
• Schedule VIII — Income not to be included in the total income of political parties and electoral trusts
• Schedule IX — Deduction for tea development account, coffee development account and rubber development account for computing income under the head "profits and gains of business or profession"
• Schedule X — Deduction for site restoration fund for computing income under the head "profits and gains of business or profession"
• Schedule XI — Part A
• Schedule XII — Part A
• Schedule XIII — List of articles or things
• Schedule XIV — Insurance business
• Schedule XV — Deduction in respect of life insurance premia, contribution to provident fund, subscription to certain equity shares, etc.
• Schedule XVI — PERMITTED MODES OF INVESTMENT OR DEPOSITS