Sections Of Income Tax Act
Chapter ii basis of charge 4.
Sections of income tax act. The title or contents topics covered under sections 1 to 298 of income tax act 1961 as amended by the latest finance act. Chapter xiv sections 139 to 158 of the income tax act 1961 deals with the provisions related to procedure for assessment. Section 2 31 of the income tax act 1961 defines a person in an inclusive manner and states person includes i an individual ii a hindu undivided family iii a company iv a firm v an association of persons or a body of individuals whether incorporated or not vi a local authority and.
2 division a liability for tax. 2 part i income tax. 3 basic rules.
Having said that one of the sections from the income tax act 1961 is section 139. Income tax act 1961 as amended by finance act. Mainly these categories include house property salary capital gains business and other sources.
Section 12ab. The income tax act 1961 arrangement of sections chapter i preliminary sections 1. Section 12aa.
The income tax department never asks for your pin numbers. 5 basic rules. Conditions for applicability of sections 11 and 12.
Apportionment of income between spouses governed by portuguese civil code. 5 subdivision a income or loss from an office or employment. 1961 income tax department all acts income tax act 1961.