क्या आपको Income Tax section के बारे मे पता है? क्या आप Income Tax के बारे मे जानना चाहते है? आज 2021 मे बहुत सारे Students ऐसे है जिनको Income tax Sections के बारे में जरा भी knowledge नही है तो ऐसे में आज मैं आप सभी के साथ Income Tax Section List Pdf file में लेकर आया हु, पूरी जानकारी जानने के लिए article को End तक पूरा जरूर से पढ़ें।।
Income Tax Sections List Pdf Download 2024 (Updated)
दोस्तो आप सभी के लिए मैं Income Tax के सभी Sections की details को लेकर आया हु, अगर आप ये सभी Income tax Sections की List को Pdf में अगर आप download करना चाहते है तो आप नीचे scroll करके आसानी से इस list को download कर सकते है।।
Read More Articles:- Goods and Services Tax Book in English Pdf Download
Chapter-I (Sections 1-3): Preliminary
Section – 1: Short title, extent, and commencement
Section – 2: Definitions
Section – 3: “Previous year” defined
Chapter-II (Sections 4-9A): Basis of charge
Section – 4: Charge of income-tax
Section – 5: Scope of total income
Section – 5A: Apportionment of income between spouses governed by Portuguese Civil Code
Section – 6: Residence in India
Section – 7: Income deemed to be received
Section – 8: Dividend income
Section – 9: Income deemed to accrue or arise in India
Section – 9A: Certain activities not to constitute business connection in India
Chapter III (Sections 10-13B): Incomes that do not form part of total income
Section – 10: Incomes not included in total income
Section – 10A: Special provision in respect of newly established undertakings in free trade zone, etc.
Section – 10AA: Special provisions in respect of newly established Units in Special Economic Zones
Section – 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section – 10BA: Special provisions in respect of export of certain articles or things
Section – 10BB: Meaning of computer programs in certain cases
Section – 10C: Special provision in respect of certain industrial undertakings in North- Eastern Region
Section – 11: Income from property held for charitable or religious purposes.
Section – 12: Income of trusts or institutions from contributions
Section – 12A: Conditions for applicability of sections 11 and 12
Section – 12AB: Procedure for fresh registration
Section – 12AA: Procedure for registration
Section – 13: Section 11 not to apply in certain cases
Section – 13A: Special provision relating to incomes of political parties
Section – 13B: Special provisions relating to voluntary contributions received by electoral trust
Chapter IV (Sections 14-59): Computation of total income
Section – 14: Heads of income
Section – 14A: Expenditure incurred in relation to income not includible in total income
Section – 15: Salaries
Section – 16: Deductions from salaries
Section – 17: “Salary”, “perquisite” and “profits in lieu of salary” defined
Section – 18: [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989]
Section – 22: Income from house property
Section – 23: Annual value how determined
Section – 24: Deductions from income from house property
Section – 25: Amounts not deductible from income from house property
Section – 25A: Special provision for arrears of rent and unrealized rent received subsequently
Section – 26: Property owned by co-owners
Section – 27: “Owner of house property”, “annual charge”, etc., defined
Section – 28: Profits and gains of business or profession
Section – 29: Income from profits and gains of business or profession, how computed
Section – 30: Rent, rates, taxes, repairs, and insurance for buildings
Section – 31: Repairs and insurance of machinery, plant, and furniture
Section – 32: Depreciation
Section – 32A: Investment allowance
Section – 32AB: Investment deposit account
Section – 32AC: Investment in new plant or machinery
Section – 32AD: Investment in new plant or machinery in notified backward areas in certain States
Section – 33: Development rebate
Section – 33A: Development allowance
Section – 33AB: Tea development account 57, coffee development account, and rubber development account
Section – 33ABA: Site Restoration Fund
Section – 33AC: Reserves for the shipping business
Section – 33B: Rehabilitation allowance
Section – 34: Conditions for depreciation allowance and development rebate
Section – 34A: Restriction on unabsorbed depreciation and unabsorbed investment allowance for a limited period in case of certain domestic companies
Section – 35: Expenditure on scientific research
Section – 35A: Expenditure on acquisition of patent rights or copyrights
Section – 35AB: Expenditure on know-how
Section – 35ABA: Expenditure for obtaining right to use spectrum for telecommunication services
Section – 35ABB: Expenditure for obtaining a license to operate telecommunication services
Section – 35AC: Expenditure on eligible projects or schemes
Section – 35AD: Deduction in respect of expenditure on specified business
Section – 35B: Export markets development allowance
Section – 35C: Agricultural development allowance
Section – 35CC: Rural development allowance
Section – 35CCA: Expenditure by way of payment to associations and institutions for carrying out rural development programs
Section – 35CCB: Expenditure by way of payment to associations and institutions for carrying out programs of conservation of natural resources
Section – 35CCC: Expenditure on the agricultural extension project
Section – 35CCD: Expenditure on a skill development project
Section – 35D: Amortisation of certain preliminary expenses
Section – 35DD: Amortisation of expenditure in case of amalgamation or demerger
Section – 35DDA: Amortisation of expenditure incurred under voluntary retirement scheme
Section – 35E: Deduction for expenditure on prospecting, etc., for certain minerals
Section – 36: Other deductions
Section – 37: General
Section – 38: Building, etc., partly used for business, etc., or not exclusively so used
Section – 39: Managing agency commission
Section – 40: Amounts not deductible
Section – 40A: Expenses or payments not deductible in certain circumstances
Section – 41: Profits chargeable to tax
Section – 42: Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Section – 43: Definitions of certain terms relevant to income from profits and gains of business or profession
Section – 43A: Special provisions consequential to changes in the rate of exchange of currency
Section – 43B: Certain deductions to be only on actual payment
Section – 43C: Special provision for computation of cost of acquisition of certain assets
Section – 43CA: Special provision for the full value of consideration for the transfer of assets other than capital assets in certain cases
Section – 43D: Special provision in case of income of public financial institutions, public companies, etc.
Section – 44: Interest payable by the assessee
Section – 44A: Special provision for deduction in the case of trade, professional or similar association
Section – 44AA: Maintenance of accounts by certain persons carrying on profession or business
Section – 44AB: Audit of accounts of certain persons carrying on business or profession
Section – 44AC: Special provision for computing profits and gains from the business of trading in certain goods
Section – 44AD: Special provision for computing profits and gains of business on a presumptive basis
Section – 44ADA: Special provision for computing profits and gains of profession on a presumptive basis
Section – 44AE : Special provision for computing profits and gains of business of plying, hiring, or leasing goods carriages
Section – 44AF : Special provisions for computing profits and gains of retail business
Section – 44B : Special provision for computing profits and gains of shipping business in the case of non-residents
Section – 44BB : Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section – 44BBA : Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section – 44BBB : Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
Section – 44C : Deduction of head office expenditure in the case of non-residents
Section – 44D : Special provisions for computing income by way of royalties, etc., in the case of foreign companies
Section – 44DA : Special provision for computing income by way of royalties, etc., in case of non-residents
Section – 44DB : Special provision for computing deductions in the case of business reorganization of co-operative banks
Section – 45 : Capital gains
Section – 46 : Capital gains on the distribution of assets by companies in liquidation
Section – 46A : Capital gains on purchase by a company of its own shares or other specified securities
Section – 47 : Transactions not regarded as transfer
Section – 47A : Withdrawal of exemption in certain cases
Section – 48 : Mode of computation
Section – 49 : Cost with reference to certain modes of acquisition
Section – 50 : Special provision for computation of capital gains in case of depreciable assets
Section – 50A : Special provision for the cost of acquisition in case of the depreciable asset
Section – 50B : Special provision for computation of capital gains in case of slump sale
Section – 50C : Special provision for the full value of consideration in certain cases
Section – 50CA : Special provision for the full value of consideration for the transfer of share other than quoted share
Section – 50D : Fair market value deemed to be the full value of consideration in certain cases
Section – 51 : Advance money received
Section – 52 : Consideration for transfer in cases of understatement
Section – 53 : Exemption of capital gains from a residential house
Section – 54 : Profit on sale of property used for residence
Section – 54A : Relief of tax on capital gains in certain cases
Section – 54C : Capital gain on transfer of jewellery held for personal u
Income Tax Sections List PDF Download in 2022?
अगर आप Income Tax Sections List को Pdf में डाउनलोड करना चाहते है तो नीचे दी गयी बटन पर click करे।।
Best Income Tax Books Buy at Amazon?
अगर आप Income Tax की Books को Amazon से सस्ते Rates में खरीदना चाहते है तो आप नीचे दिए गए बटन पर जाकर Price check कर सकते है।।
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Summary of The Article:-
आज के इस पोस्ट मे मैंने आपको Income Tax Sections क्या है? Income Tax Sections List PDF Download? Income Tax Rules 2021 all information को हिन्दी मे जानने के लिए इस article को end तक जरूर से Read करे।
All Income Tax Sections Regarding सभी जानकारी मैने आपको दी, अगर आपको कोई भी Problem हो तो आप मुझे मेल कर सकते है। मैं जल्दी ही आपकी परेशानी को दूर करने की पूरी कोशिश करुगा।
मैं उम्मीद करता हु की ये आर्टिक्ल आपको पसंद आया होगा, अगर आपको ये आर्टिक्ल पसंद आया तो इसको सोश्ल मीडिया पर अपने दोस्तो के साथ जरूर से शेयर कीजिए, जिस से उनको भी ये जानकारी प्राप्त हो सके।
