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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
4
Computation of Total Income
5
Income of Other Persons, Included in Total Income of Assessee
¶
Chapter 5 overview
96
Transfer of income without transfer of assets
97
Chargeability of income in transfer of assets
98
“Transfer” and “revocable transfer” defined
99
Income of individual to include income of spouse, minor child, etc
100
Liability of person in respect of income included in income of another person
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
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Chapter 5
Chapter 5
Income of Other Persons, Included in Total Income of Assessee
5 sections (96–100)
96
Transfer of income without transfer of assets
97
Chargeability of income in transfer of assets
98
“Transfer” and “revocable transfer” defined
99
Income of individual to include income of spouse, minor child, etc
100
Liability of person in respect of income included in income of another person
Chapter 4
Computation of Total Income
Chapter 6
Aggregation of Income
