income tax sections

7/30/2019 Income Tax Sections

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Income-tax Act, 1961

No. Title

Section - 001 Short title, extent and commencement

Section - 002 Part A Definitions [Clause (1) to Clause (15)] - "Advance Tax" to

"Charitable Purpose"

Section - 002 Part B Definitions [Clause (15A) to Clause (30)] - "Chief Commissto "Non-resident"

Section - 002 Part C Definitions [Clause (31) to Clause (48)] - "Person" to "Zero

Coupon Bond"

Section - 003 Previous year defined

Section - 004 Charge of income-tax

Section - 005 Scope of total income

Section - 005A Apportionment of income between spouses governed byPortuguese Civil Code

Section - 006 Residence in India

Section - 007 Income deemed to be received

Section - 008 Dividend income

Section - 009 Income deemed to accrue or arise in India

Section - 010 Part A Incomes not included in total income [Clause (1) to Clause
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Section - 010 Part B Incomes not included in total income [Clause (11) to Claus

Section - 010 Part C Incomes not included in total income [Clause (17A) to Clau

(23C)]

Section - 010 Part D Incomes not included in total income [Clause (23D) to Clau(44)]

Section - 010A Special provision in respect of newly established undertakifree trade zone, etc.

Section - 010AA Special provisions in respect of newly established Units in S

Economic Zones.

Section - 010B Special provisions in respect of newly established hundred

cent export-oriented undertakings

Section - 010BA Special provisions in respect of export of certain articles or

Section - 010BB Meaning of computer programmes in certain cases.

Section - 010C Special provision in respect of certain industrial undertakin

North- Eastern Region.

Section - 011 Income from property held for charitable or religious purpo

Section - 012 Income of trusts or institutions from contributions

Section - 012A Conditions for applicability of sections 11 and 12

Section - 012AA Procedure for registration

Section - 013 Section 11 not to apply in certain cases
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Section - 013A Special provision relating to incomes of political parties

Section - 013B Special provisions relating to voluntary contributions receiv

electoral trust

Section - 014 Heads of income

Section - 014A Expenditure incurred in relation to income not includible in

income

Section - 015 Salaries

Section - 016 Deductions from salaries

Section - 017 Salary, perquisite and profits in lieu of salary defined

Section - 018 Omitted




Section - 022 Income from house property

Section - 023 Annual value how determined

Section - 024 Deductions from income from house property

Section - 025 Amounts not deductible from income from house property

Section - 025A Special provision for cases where unrealised rent allowed a
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deduction is realised subsequently

Section - 025AA Unrealised rent received subsequently to be charged to inc

tax

Section - 025B Special provision for arrears of rent received

Section - 026 Property owned by co-owners

Section - 027 Owner of house property, annual charge, etc., defined

Section - 028 Profits and gains of business or profession

Section - 029 Income from profits and gains of business or profession, hocomputed

Section - 030 Rent, rates, taxes, repairs and insurance for buildings

Section - 031 Repairs and insurance of machinery, plant and furniture

Section - 032 Depreciation

Section - 032A Investment allowance

Section - 032AB Investment deposit account

Section - 033 Development rebate

Section - 033A Development allowance

Section - 033AB Tea development account [,coffee development account an

rubber development account
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Section - 033ABA Site Restoration Fund

Section - 033AC Reserves for shipping business

Section - 033B Rehabilitation allowance

Section - 034 Conditions for depreciation allowance and development reb

Section - 034A Restriction on unabsorbed depreciation and unabsorbedinvestment allowance for limited period in case of certain d

companies

Section - 035 Expenditure on scientific research

Section - 035A Expenditure on acquisition of patent rights or copyrights

Section - 035AB Expenditure on know-how

Section - 035ABB Expenditure for obtaining licence to operate telecommunicaservices

Section - 035AC Expenditure on eligible projects or schemes

Section - 035AD Deduction in respect of expenditure on specified business.

Section - 035B Export markets development allowance

Section - 035C Agricultural development allowance

Section - 035CC Rural development allowance

Section - 035CCA Expenditure by way of payment to associations and institutcarrying out rural development programmes
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Section - 035CCB Expenditure by way of payment to associations and institutcarrying out programmes of conservation of natural resour

Section - 035D Amortisation of certain preliminary expenses

Section - 035DD Amortisation of expenditure in case of amalgamation or de

Section - 035DDA Amortisation of expenditure incurred under voluntary retire

scheme

Section - 035E Deduction for expenditure on prospecting, etc., for certain

minerals

Section - 036 Other deductions

Section - 037 General

Section - 038 Building, etc., partly used for business, etc., or not exclusiv

used

Section - 039 Managing agency commission

Section - 040 Amounts not deductible

Section - 040A Expenses or payments not deductible in certain circumstan

Section - 041 Profits chargeable to tax

Section - 042 Special provision for deductions in the case of business forprospecting, etc., for mineral oil

Section - 043 Definitions of certain terms relevant to income from profitsgains of business or profession


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Section - 043A Special provisions consequential to changes in rate of exchcurrency

Section - 043B Certain deductions to be only on actual payment

Section - 043C Special provision for computation of cost of acquisition of cassets

Section - 043D Special provision in case of income of public financial institpublic companies, etc.

Section - 044 Insurance business

Section - 044A Special provision for deduction in the case of trade, professsimilar association

Section - 044AA Maintenance of accounts by certain persons carrying on proor business

Section - 044AB Audit of accounts of certain persons carrying on business oprofession

Section - 044AC Special provision for computing profits and gains from thebusiness of trading in certain goods

Section - 044AD Special provision for computing profits and gains of businepresumptive basis.

Section - 044AE Special provision for computing profits and gains of busineplying, hiring or leasing goods carriages

Section - 044AF Special provisions for computing profits and gains of retail

business
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Section - 044B Special provision for computing profits and gains of shippinbusiness in the case of non-residents

Section - 044BB Special provision for computing profits and gains in connec

with the business of exploration, etc., of mineral oils

Section - 044BBA Special provision for computing profits and gains of the bus

of operation of aircraft in the case of non-residents

Section - 044BBB Special provision for computing profits and gains of foreign

companies engaged in the business of civil construction, et

certain turnkey power projects

Section - 044C Deduction of head office expenditure in the case of non-res

Section - 044D Special provisions for computing income by way of royaltie

in the case of foreign companies

Section - 044DA Special provision for computing income by way of royalties

in case of non-residents

Section - 044DB Special provision for computing deductions in the case of breorganization of co-operative banks

Section - 045 Capital gains

Section - 046 Capital gains on distribution of assets by companies in liqu

Section - 046A Capital gains on purchase by company of its own shares or

specified securities

Section - 047 Transactions not regarded as transfer

Section - 047A Withdrawal of exemption in certain cases


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Section - 048 Mode of computation

Section - 049 Cost with reference to certain modes of acquisition

Section - 050 Special provision for computation of capital gains in case o

depreciable assets

Section - 050A Special provision for cost of acquisition in case of depreciab

asset

Section - 050B Special provision for computation of capital gains in case osale

Section - 050C Special provision for full value of consideration in certain ca

Section - 051 Advance money received

Section - 052 Omitted by the Finance Act, 1987, w.e.f. 1-4-1988

Section - 053 Exemption of capital gains from a residential house

Section - 054 Profit on sale of property used for residence

Section - 054A Relief of tax on capital gains in certain cases

Section - 054B Capital gain on transfer of land used for agricultural purpos

to be charged in certain cases

Section - 054C Capital gain on transfer of jewellery held for personal use nbe charged in certain cases

Section - 054D Capital gain on compulsory acquisition of lands and buildinto be charged in certain cases


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Section - 054E Capital gain on transfer of capital assets not to be chargedcertain cases

Section - 054EA Capital gain on transfer of long-term capital assets not to b

charged in the case of investment in [specified securities

Section - 054EB Capital gain on transfer of long-term capital assets not to b

charged in certain cases

Section - 054EC Capital gain not to be charged on investment in certain bon

Section - 054ED Capital gain on transfer of certain listed securities or unit n


Section - 054F Capital gain on transfer of certain capital assets not to be c

in case of investment in residential house

Section - 054G Exemption of capital gains on transfer of assets in cases ofof industrial undertaking from urban area

Section - 054GA Exemption of capital gains on transfer of assets in cases of

of industrial undertaking from urban area to any Special EcZone

Section - 054H Extension of time for acquiring new asset or depositing orinvesting amount of capital gain

Section - 055 Meaning of adjusted, cost of improvement and cost of acqu

Section - 055A Reference to Valuation Officer

Section - 056 Income from other sources

Section - 057 Deductions


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Section - 058 Amounts not deductible

Section - 059 Profits chargeable to tax

Section - 060 Transfer of income where there is no transfer of assets

Section - 061 Revocable transfer of assets

Section - 062 Transfer irrevocable for a specified period

Section - 063 Transfer and revocable transfer defined

Section - 064 Income of individual to include income of spouse, minor ch

Section - 065 Liability of person in respect of income included in the incoanother person

Section - 066 Total income

Section - 067 Method of computing a partners share in the income of the

Section - 067A Method of computing a members share in income of associpersons or body of individuals

Section - 068 Cash credits

Section - 069 Unexplained investments

Section - 069A Unexplained money, etc.

Section - 069B Amount of investments, etc., not fully disclosed in books o

account


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Section - 069C Unexplained expenditure, etc.

Section - 069D Amount borrowed or repaid on hundi

Section - 070 Set off of loss from one source against income from anothe

source under the same head of income

Section - 071 Set off of loss from one head against income from another

Section - 071A Transitional provisions for set off of loss under the head In

from house property

Section - 071B Carry forward and set off of loss from house property

Section - 072 Carry forward and set off of business losses

Section - 072A Provisions relating to carry forward and set off of accumulaand unabsorbed depreciation allowance in amalgamation o

demerger, etc.

Section - 072AA Provisions relating to carry forward and set-off of accumulaloss and unabsorbed depreciation allowance in scheme of

amalgamation of banking company in certain cases

Section - 072AB Provisions relating to carry forward and set off of accumula

and unabsorbed depreciation allowance in business reorgan

of co-operative banks

Section - 073 Losses in speculation business

Section - 073A Carry forward and set off losses by specified business

Section - 074 Losses under the head Capital gains
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Section - 074A Losses from certain specified sources falling under the headIncome from other sources

Section - 075 Losses of firms

Section - 076 OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993

Section - 077 OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993

Section - 078 Carry forward and set off of losses in case of change in

constitution of firm or on succession

Section - 079 Carry forward and set off of losses in the case of certaincompanies

Section - 080 Submission of return for losses

Section - 080A Deductions to be made in computing total income

Section - 080AA Computation of deduction under section 80M

Section - 080AB Deductions to be made with reference to the income includthe gross total income

Section - 080AC Deduction not to be allowed unless return furnished

Section - 080B Definitions

Section - 080C Deduction in respect of life insurance premia, deferred anncontributions to provident fund, subscription to certain equ

shares or debentures, etc.

Section - 080CC Deduction in respect of investment in certain new shares
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Section - 080CCA Deduction in respect of deposits under National Savings Scor payment to a deferred annuity plan

Section - 080CCB Deduction in respect of investment made under Equity Link

Savings Scheme

Section - 080CCC Deduction in respect of contribution to certain pension fund

Section - 080CCD Deduction in respect of contribution to pension scheme of CGovernment

Section - 080CCE Limit on deductions under sections 80C, 80CCC and 80CCD

Section - 080CCF Deduction in respect of subscription to long-term infrastrucbonds.

Section - 080D Deduction in respect of medical insurance premia

Section - 080DD Deduction in respect of maintenance including medical treaof a dependant who is a person with disability

Section - 080DDB Deduction in respect of medical treatment, etc.

Section - 080E Deduction in respect of interest on loan taken for higher ed

Section - 080F Deduction in respect of educational expenses in certain cas

Section - 080FF Deduction in respect of expenses on higher education in ce

cases

Section - 080G Deduction in respect of donations to certain funds, charitabinstitutions, etc.

Section - 080GG Deductions in respect of rents paid


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Section - 080GGA Deduction in respect of certain donations for scientific reserural development

Section - 080GGB Deduction in respect of contributions given by companies tpolitical parties or an electoral trust

Section - 080GGC Deduction in respect of contributions given by any person t

political parties

Section - 080H Deduction in case of new industrial undertakings employing

displaced persons, etc.

Section - 080HH Deduction in respect of profits and gains from newly estabindustrial undertakings or hotel business in backward areas

Section - 080HHA Deduction in respect of profits and gains from newly estabsmall-scale industrial undertakings in certain areas

Section - 080HHB Deduction in respect of profits and gains from projects outs

India

Section - 080HHBA Deduction in respect of profits and gains from housing proj

certain cases

Section - 080HHC Deduction in respect of profits retained for export business

Section - 080HHD Deduction in respect of earnings in convertible foreign exch

Section - 080HHE Deduction in respect of profits from export of computer sofetc.

Section - 080HHF Deduction in respect of profits and gains from export or tra

film software, etc.


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Section - 080I Deduction in respect of profits and gains from industrialundertakings after a certain date, etc.

Section - 080IA Deductions in respect of profits and gains from industrial

undertakings or enterprises engaged in infrastructuredevelopment, etc.

Section - 080IAB Deductions in respect of profits and gains by an undertakinenterprise engaged in development of Special Economic Zo

Section - 080IB Deduction in respect of profits and gains from certain indus

undertakings other than infrastructure development undert

Section - 080IC Special provisions in respect of certain undertakings or ent

in certain special category States

Section - 080ID Deduction in respect of profits and gains from business of hand convention centres in specified area

Section - 080IE Special provisions in respect of certain undertakings in NorEastern States

Section - 080J Deduction in respect of profits and gains from newly estab

industrial undertakings or ships or hotel business in certain

Section - 080JJ Deduction in respect of profits and gains from business of p

farming

Section - 080JJA Deduction in respect of profits and gains from business ofcollecting and processing of bio-degradable waste

Section - 080JJAA Deduction in respect of employment of new workmen

Section - 080K Deduction in respect of dividends attributable to profits andfrom new industrial undertakings or ships or hotel business
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Section - 080L Deductions in respect of interest on certain securities, dividetc.

Section - 080LA Deductions in respect of certain incomes of Offshore Bankiand International Financial Services Centre

Section - 080M Deduction in respect of certain inter-corporate dividends

Section - 080MM Deduction in the case of an Indian company in respect of retc., received from any concern in India

Section - 080N Deduction in respect of dividends received from certain forcompanies

Section - 080O Deduction in respect of royalties, etc., from certain foreign

enterprises

Section - 080P Deduction in respect of income of co-operative societies

Section - 080Q Deduction in respect of profits and gains from the businesspublication of books

Section - 080QQ Deduction in respect of profits and gains from the businesspublication of books

Section - 080QQA Deduction in respect of professional income of authors of tbooks in Indian languages

Section - 080QQB Deduction in respect of royalty income, etc., of authors of books other than text-books

Section - 080R Deduction in respect of remuneration from certain foreign s

in the case of professors, teachers, etc.
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Section - 080RR Deduction in respect of professional income from foreign soin certain cases

Section - 080RRA Deduction in respect of remuneration received for services

rendered outside India

Section - 080RRB Deduction in respect of royalty on patents

Section - 080S Deduction in respect of compensation for termination of magency, etc., in the case of assessees other than companie

Section - 080T Deduction in respect of long-term capital gains in the case

assessees other than companies

Section - 080TT Deduction in respect of winnings from lottery

Section - 080U Deduction in case of a person with disability

Section - 080V Deduction from gross total income of the parent in certain

Section - 080VV Deduction in respect of expenses incurred in connection wicertain proceedings under the Act

Section - 080VVA RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OFCOMPANIES

Section - 081 To 085C Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968

Section - 086 Share of member of an association of persons or body ofindividuals in the income of the association or body

Section - 086A Deduction from tax on certain securities

Section - 087 Rebate to be allowed in computing income-tax


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Section - 087A Rebate on educational expenses in certain cases

Section - 088 Rebate on life insurance premia, contribution to provident f

etc.

Section - 088A Rebate in respect of investment in certain new shares or u

Section - 088B Rebate of income-tax in case of individuals of sixty-five yea

above

Section - 088C Rebate of income-tax in case of women below sixty-five ye

Section - 088D Rebate of income-tax in case of certain individuals

Section - 088E Rebate in respect of securities transaction tax

Section - 089 Relief when salary, etc., is paid in arrears or in advance

Section - 089A Tax relief in relation to export turnover

Section - 090 Agreement with foreign countries or specified territories

Section - 090A Adoption by Central Government of agreements between sassociations for double taxation relief

Section - 091 Countries with which no agreement exists

Section - 092 Computation of income from international transaction havi

regard to arms length price

Section - 092A Meaning of associated enterprise


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Section - 092B Meaning of international transaction

Section - 092C Computation of arms length price

Section - 092CA Reference to Transfer Pricing Officer

Section - 092CB Power of Board to make safe harbour rules

Section - 092D Maintenance and keeping of information and document by entering into an international transaction

Section - 092E Report from an accountant to be furnished by persons ente

into international transaction

Section - 092F Definitions of certain terms relevant to computation of arm

price, etc

Section - 093 Avoidance of income-tax by transactions resulting in transf

income to non-residents

Section - 094 Avoidance of tax by certain transactions in securities

Section - 094A Special measures in respect of transactions with persons lo

in notified jurisdictional area.

Section - 095 to 103 omitted by the Finance Act, 1965, w.e.f. 1-4-1965




Section - 107 Approval of Inspecting Assistant Commissioner for orders u
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section 104

Section - 107A Omitted by the Finance Act, 1987, w.e.f. 1-4-1988


Section - 109 Distributable income, investment company and statutorypercentage defined

Section - 110 Determination of tax where total income includes income o

no tax is payable

Section - 111 Tax on accumulated balance of recognised provident fund

Section - 111A Tax on short term capital gains in certain cases

Section - 112 Tax on long-term capital gains

Section - 112A Omitted by the Finance Act, 1988, w.e.f. 1-4-1989

Section - 113 Tax in the case of block assessment of search cases

Section - 114 Tax on capital gains in cases of assessees other than comp

Section - 115 Tax on capital gains in case of companies

Section - 115A Tax on dividends, royalty and technical service fees in the foreign companies

Section - 115AB Tax on income from units purchased in foreign currency orgains arising from their transfer

Section - 115AC Tax on income from bonds or Global Depository Receipts

purchased in foreign currency or capital gains arising from


22/54

transfer

Section - 115ACA Tax on income from Global depository receipts purchased i

foreign currency or capital gains arising from their transfer

Section - 115AD Tax on income of Foreign Institutional Investors from secucapital gains arising from their transfer

Section - 115B Tax on profits and gains of life insurance business

Section - 115BB Tax on winnings from lotteries, crossword puzzles, races inhorse races, card games and other games of any sort or ga

or betting of any form or nature whatsoever

Section - 115BBA Tax on non-resident sportsmen or sports associations

Section - 115BBB Tax on income from units of an open-ended equity oriented

of the Unit Trust of India or of Mutual Funds

Section - 115BBC Anonymous donations to be taxed in certain cases

Section - 115BBD Tax on certain dividends received from foreign companies

Section - 115C Definitions

Section - 115D Special provision for computation of total income of non-re

Section - 115E Tax on investment income and long-term capital gains

Section - 115F Capital gains on transfer of foreign exchange assets not to


Section - 115G Return of income not to be filed in certain cases


23/54

Section - 115H Benefit under Chapter to be available in certain cases eventhe assessee becomes resident

Section - 115I Chapter not to apply if the assessee so chooses

Section - 115J Special provisions relating to certain companies

Section - 115JA Deemed income relating to certain companies

Section - 115JAA Tax credit in respect of tax paid on deemed income relating

certain companies

Section - 115JB Special provision for payment of tax by certain companies

Section - 115JC Special provisions for payment of tax by certain limited liab

partnerships.

Section - 115JD Tax credit for alternate minimum tax

Section - 115JE Application of other provisions of this Act.

Section - 115JF Interpretation in this Chapter

Section - 115K Special provision for computation of income in certain case

Section - 115L Return of income not to be filed in certain cases

Section - 115M Special provision for disallowance of deductions and rebate

income-tax

Section - 115N Bar of proceedings in certain cases

Section - 115O Tax on distributed profits of domestic companies
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Section - 115P Interest payable for non-payment of tax by domestic comp

Section - 115Q When company is deemed to be in default

Section - 115R Tax on distributed income to unit holders

Section - 115S Interest payable for non-payment of tax

Section - 115T Unit trust of India or mutual fund to be an assessee in defa

Section - 115U Tax on income in certain cases

Section - 115V Definitions

Section - 115VA Computation of profits and gains from the business of operqualifying ships

Section - 115VB Operating ships

Section - 115VC Qualifying company

Section - 115VD Qualifying ship

Section - 115VE Manner of computation of income under tonnage tax schem

Section - 115VF Tonnage income

Section - 115VG Computation of tonnage income

Section - 115VH Calculation in case of joint operation, etc.

Section - 115VI Relevant shipping income
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Section - 115VJ Treatment of common costs

Section - 115VK Depreciation

Section - 115VL General exclusion of deduction and set off, etc.

Section - 115VM Exclusion of loss

Section - 115VN Chargeable gains from transfer of tonnage tax assets

Section - 115VO Exclusion from provisions of section 115JB

Section - 115VP Method and time of opting for tonnage tax scheme

Section - 115VQ Period for which tonnage tax option to remain in force

Section - 115VR Renewal of tonnage tax scheme

Section - 115VS Prohibition to opt for tonnage tax scheme in certain cases

Section - 115VT Transfer of profits to Tonnage Tax Reserve Account

Section - 115VU Minimum training requirement for tonnage tax company

Section - 115VV Limit for charter in of tonnage

Section - 115VW Maintenance and audit of accounts

Section - 115VX Determination of tonnage

Section - 115VY Amalgamation
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Section - 115VZ Demerger

Section - 115VZA Effect of temporarily ceasing to operate qualifying ships

Section - 115VZB Avoidance of tax

Section - 115VZC Exclusion from tonnage tax scheme

Section - 115W Definitions

Section - 115WA

Charge of fringe benefit tax

Section - 115WB Fringe benefits

Section - 115WC Value of fringe benefits

Section - 115WD Return of fringe benefits

Section - 115WE Assessment

Section - 115WF Best judgment assessment

Section - 115WG Fringe benefits escaping assessment

Section - 115WH Issue of notice where fringe benefits have escaped assessm

Section - 115WI Payment of fringe benefit tax

Section - 115WJ Advance tax in respect of fringe benefits

Section - 115WK Interest for default in furnishing return of fringe benefits
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Section - 115WKA Recovery of fringe benefit tax by the employer from the em

Section - 115WKB Deemed payment of tax by employee.

Section - 115WL Application of other provisions of this Act

Section - 115WM Chapter XII-H not to apply after a certain date

Section - 116 Income-tax authorities

Section - 117 Appointment of income-tax authorities

Section - 118 Control of income-tax authorities

Section - 119 Instructions to subordinate authorities

Section - 120 Jurisdiction of income-tax authorities

Section - 121 Jurisdiction of Commissioners

Section - 121A Jurisdiction of Commissioners (Appeals)

Section - 122 Jurisdiction of Appellate Assistant Commissioners

Section - 123 Jurisdiction of Inspecting Assistant Commissioners

Section - 124 Jurisdiction of Assessing Officers

Section - 125 Powers of Commissioner respecting specified areas, cases,persons, etc.

Section - 125A Concurrent jurisdiction of Inspecting Assistant Commission
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Income-tax Officer

Section - 126 Powers of Board respecting specified area, classes of perso

incomes

Section - 127 Power to transfer cases

Section - 128 Functions of Inspectors of Income-tax

Section - 129 Change of incumbent of an office

Section - 130 Commissioner competent to perform any function or functi

Section - 130A Income-tax Officer competent to perform any function or fu

Section - 131 Power regarding discovery, production of evidence, etc.

Section - 132 Search and seizure

Section - 132A Powers to requisition books of account, etc.

Section - 132B Application of seized or requisitioned assets

Section - 133 Power to call for information

Section - 133A Power of survey

Section - 133B Power to collect certain information

Section - 134 Power to inspect registers of companies

Section - 135 Power of [Director General or Director], [Chief Commission

Commissioner] and [Joint Commissioner]


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Section - 136 Proceedings before income-tax authorities to be judicialproceedings

Section - 137 Disclosure of information prohibited

Section - 138 Disclosure of information respecting assessees

Section - 139 Return of income

Section - 139A Permanent account number

Section - 139B Scheme for submission of returns through Tax Return Prep

Section - 139C Power of Board to dispense with furnishing documents, etc

the return

Section - 139D Filing of return in electronic form

Section - 140 Return by whom to be signed

Section - 140A Self-assessment

Section - 141 Provisional assessment

Section - 141A Provisional assessment for refund

Section - 142 Inquiry before assessment

Section - 142A Estimate by Valuation Officer in certain cases

Section - 143 Assessment


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Section - 144 Best judgment assessment

Section - 144A Power of [Joint Commissioner] to issue directions in certain

income tax sections

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