Text of remaining provisions of allied acts referred to in income tax act 1. Complete list of sections of income tax act, 19612019 aubsp. As per section 288a, of the income tax act, 1961 rounding off of income. As per section 21a, agricultural income generally means. Chapter 470 income tax act arrangement of sections part i preliminary section 1.
It provides for levy, administration, collection and recovery of income tax. Agricultural income is defined under section 21a of the income tax act. Section 9 of the income tax act, 1961hereinafter referred to as act is a sort of a legislation which may be extraterritorial, and time and again, its. Tax free incomes agricultural income section 101 as per section 101, agricultural income earned by the taxpayer in india is exempt from tax. Section page contents division one 111 income tax act, 1961 page u arrangement of sections i3 u text of the income tax act, 1961 as amended by the finance act, 2011 1. This app by offline apps india is amended as per finance act 2019 and contains income tax act amended as per finance act 2018 also. Tax on investment income and longterm capital gains capital gains on transfer of foreign exchange assets not to be charged in certain cases.
Income tax act 1961 section 269 to schedules, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. App features complete income tax act 1961 in digital format. Income tax act chapter 470 revised edition 2018 2012 published by the national council for law reporting with the authority of the attorneygeneral. Incometax act, 1961 hereafter referred to as the act, prohibition of benami. B in the tenth proviso, for the words and figures section 288 and furnish. The income tax department never asks for your pin numbers, passwords or similar access information for credit cards, banks or other financial accounts through email the income tax department appeals to taxpayers not to respond to such emails and not to share information relating to their credit card, bank and other financial accounts. The income tax act, 1961 is the charging statute of income tax in india. Act, 1991, so as to delete the exemption from incometax on value of rentfree. Special provision in respect of newly established undertakings in free trade zone, etc. This income tax app by offline apps india provides section wise list of bare act along with search functionality. Clause 48b of said section, inserted by the finance act, 2017 and amended by the.
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