| 20 [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] |
| 21 [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] |
| 33AC Reserves for shipping business |
| 43 Definitions of certain terms relevant to income from profits and gains of business or profession |
| 22 Income from house property |
| 25 Amounts not deductible from income from house property |
| 17 "Salary", "perquisite" and "profits in lieu of salary" defined |
| 18 [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989] |
| 26 Property owned by co-owners |
| 29 Income from profits and gains of business or profession, how computed |
| 14A Expenditure incurred in relation to income not includible in total income |
| 15 Salaries |
| 35CC [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 16 Deductions from salaries |
| 25A Special provision for cases where unrealised rent allowed as deduction is realised subsequently |
| 39 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 53 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 23 Annual value how determined |
| 32 Depreciation |
| 32A Investment allowance |
| 33 Development rebate |
| 33ABA Site Restoration Fund |
| 24 Deductions from income from house property |
| 19 ommited |
| 25AA Unrealised rent received subsequently to be charged to income-tax |
| 30 Rent, rates, taxes, repairs and insurance for buildings |
| 14 Heads of Income |
| 27 "Owner of house property", "annual charge", etc., defined |
| 31 Repairs and insurance of machinery, plant and furniture |
| 35AB Expenditure on know-how |
| 33B Rehabilitation allowance |
| 35A Expenditure on acquisition of patent rights or copyrights |
| 35AC Expenditure on eligible projects or schemes |
| 35B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 35C [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 36 Other deductions |
| 40 Amounts not deductible |
| 41 Profits chargeable to tax |
| 42 Special provision for deductions in the case of business for prospecting, etc., for mineral oil |
| 43A Special provisions consequential to changes in rate of exchange of currency |
| 43B Certain deductions to be only on actual payment |
| 34A Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies |
| 35CCB Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources |
| 37 General |
| 38 Building, etc., partly used for business, etc., or not exclusively so used |
| 43C Special provision for computation of cost of acquisition of certain assets |
| 44 Insurance business |
| 44AC [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] |
| 43D Special provision in case of income of public financial institutions, public companies, etc. |
| 44A Special provision for deduction in the case of trade, professional or similar association |
| 44AF Special provisions for computing profits and gains of retail business |
| 44AA Maintenance of accounts by certain persons carrying on profession or business |
| 44AB Audit of accounts of certain persons carrying on business or profession |
| 44AD Special provision for computing profits and gains of business of civil construction, etc. |
| 44AE Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages |
| 44C Deduction of head office expenditure in the case of non-residents |
| 44DB Special provision for computing deductions in the case of business reorganization of co-operative banks |
| 45 Capital gains |
| 47 Transactions not regarded as transfer |
| 48 Mode of computation |
| 49 Cost with reference to certain modes of acquisition |
| 50A Special provision for cost of acquisition in case of depreciable asset |
| 44B Special provision for computing profits and gains of shipping business in the case of non-residents |
| 44BBA Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents |
| 44BB Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils |
| 44BBB Special provision for computing profits and gains of foreign companies, engaged in the business of civil construction, etc., in certain turnkey power projects |
| 46 Capital gains on distribution of assets by companies in liquidation |
| 44D Special provisions for computing income by way of royalties, etc., in the case of foreign companies |
| 44DA Special provision for computing income by way of royalties, etc., in case of non-residents |
| 46A Capital gains on purchase by company of its own shares or other specified securities |
| 54H Extension of time for acquiring new asset or depositing or investing amount of capital gain |
| 55A Reference to Valuation Officer |
| 47A Withdrawal of exemption in certain cases |
| 50 Special provision for computation of capital gains in case of depreciable assets |
| 50B Special provision for computation of capital gains in case of slump sale |
| 51 Advance money received |
| 52 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] |
| 50C Special provision for full value of consideration in certain cases |
| 54A [OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972] |
| 54 Profit on sale of property used for residence |
| 54B Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases |
| 54C [OMITTED BY THE FINANCE ACT, 1976, W.E.F. 1-4-1976] |
| 54E Capital gain on transfer of capital assets not to be charged in certain cases |
| 54EC Capital gain not to be charged on investment in certain bonds |
| 54F Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house |
| 54GA Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone |
| 55 Meaning of "adjusted", "cost of improvement" and "cost of acquisition" |
| 56 Income from other sources |
| 59 Profits chargeable to tax |
| 28 Profits and gains of business or profession |
| 35 Expenditure on scientific research |
| 40A Expenses or payments not deductible in certain circumstances |
| 54D Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases |
| 54EA Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities |
| 54EB Capital gain on transfer of long-term capital assets not to be charged in certain cases |
| 54ED Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases |
| 54G Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area |
| 57 Deductions |
| 58 Amounts not deductible |
| 32AB Investment deposit account |
| 33A Development allowance |
| 33AB Tea development account,coffee development account and rubber development account |
| 35AD Deduction in respect of expenditure on specified business |
| 35D Amortization of certain preliminary expenses |
| 35DD Amortisation of expenditure in case of amalgamation or demerger |
| 25B Special provision for arrears of rent received |
| 34 Conditions for depreciation allowance and development rebate |
| 35ABB Expenditure for obtaining licence to operate telecommunication services |
| 35CCA Expenditure by way of payment to associations and institutions for carrying out rural development Programmes |
| 35DDA Amortisation of expenditure incurred under voluntary retirement scheme |
| 35CCC. Expenditure on agricultural extension project |
| 35CCD. Expenditure on skill development project |
| 50D. Fair market value deemed to be full value of consideration in certain cases |
| 54GB. Capital gain on transfer of residential property not to be charged in certain cases |
| 35E Deduction for expenditure on prospecting, etc., for certain minerals |
| 32AC Investment in new plant or machinery |
| 43CA Special provision for full value of consideration for transfer of assets other than capital assets in certain cases |
| 35ABA Expenditure for obtaining right to use spectrum for telecommunication services |
| 32AD. Investment in new plant or machinery in notified backward areas in certain States |
| 44ADA Special provision for computing profits and gains of profession on presumptive basis |
| 54EE Capital gain not to be charged on investment in units of a specified fund |