Ask AI
Complied AI
Back to law library
Reading now
Income-tax Act, 2025
23 chapters · 536 sections
Chapters
23
1
Preliminary
2
Basis of Charge
3
Incomes Which Do Not Form Part of Total Income
¶
Chapter 3 overview
11
Incomes not included in total income
12
Incomes not included in total income of political parties and electoral trusts
4
Computation of Total Income
5
Income of Other Persons, Included in Total Income of Assessee
6
Aggregation of Income
7
Set Off, Or Carry Forward and Set Off of Losses
8
Deductions to Be Made in Computing Total Income
9
Rebates and Reliefs
10
Special Provisions Relating to Avoidance of Tax
11
General Anti-Avoidance Rule
12
Mode of Payment in Certain Cases, Etc
13
Determination of Tax in Special Cases
14
Tax Administration
15
Return of Income
16
Procedure For Assessment
17
Special Provisions Relating to Certain Persons
18
Appeals, Revision and Alternate Dispute Resolutions
19
Collection and Recovery of Tax
20
Refunds
21
Penalties
22
Offences and Prosecution
23
Miscellaneous
Toggle Sidebar
Reading now
Income-tax Act
Act contents
Law library
Updates
Search sections
⌘K
Search this Act
Jump directly to a section by number or title.
Chapter 3
Chapter 3
Incomes Which Do Not Form Part of Total Income
2 sections (11–12)
11
Incomes not included in total income
12
Incomes not included in total income of political parties and electoral trusts
Chapter 2
Basis of Charge
Chapter 4
Computation of Total Income
