Income Tax

Income tax Act - 1961-2018

Income Tax Act
Chapter English
1. Chapter – I- Preliminary View
2. Chapter – II – Basis of charge View
3. Chapter – III – Incomes which do not form part of total income View
4. Chapter – IV – Computation of total income View
5. Chapter – V – Income of other persons included in assessees total income View
6. Chapter – VI – Aggregation of income and set off or carry forward of loss View
7. Chapter – VII – Incomes forming part of total income on which no income-tax is payable View
8. Chapter – VIII  – Rebates and reliefs View
9. Chapter – IX – Double taxation relief View
10. Chapter – X – Special provisions relating to avoidance of tax View
10a. Chapter – XA – General anti – avoidance rule View
11. Chapter – XI – Additional income – tax on undistributed profits View
12. Chapter – XII – Determination of tax in certain special cases View
13. Chapter – XIII – Income tax authorities View
14. Chapter – XIV – Procedure for assessment View
15. Chapter – XV – Liability in special cases View
16. Chapter –  XVI – Special provisions applicable to firms View
17. Chapter – XVII – Collection and recovery of tax View
18. Chapter – XVIII – Relief respecting tax on dividends in certain cases View
19. Chapter – XIX – Refunds View
20. Chapter – XX – Appeals and revision View
20a. Chapter –  XXA- Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax View
20b. Chapter – XXB – Requirement as to mode of acceptance, payment or repayment in certain casesto counteract evasion of tax View
20c. Chapter – XXC – Purchase by cenral government of immovable properties in certain cases of transfer View
21. Chapter – XXI – Penalties imposable View
22. Chapter – XXII -Offences and prosecutions View
23. Chapter – XXIII – Miscellaneous View
24. The First Schedule – Insurance Business View
25. The Second Schedule – Procedure for recovery of tax View
26. The Third Schedule – Procedure for distraint by assessing officer or Tax recovery officer View
27. The Fourth Schedule – Recognised provident funds, approved super annuation funds and approved gratuity fund View
28. The Fifth Sehedule – List of articles and things View
29. The Sixth Schedule- Omitted View
30. The Seventh Schedule – Minerals , Group of Associated Minerals View
31. The Eighth Schedule- List of industrially backward states and union Territories View
32. The Ninth Schedule – Omitted View
33. The Tenth Schedule – Omitted View
34. The Eleventh Schedule – List of articles or things View
35. The Twelfth Schedule – Processed minerals and ores View
36. The Thirteenth Schedule –  List of things – Sikkim, Hinachal Pradesh, Uttaranchal, Jammu _ Kashmir View
37. The Fourteenth Schedule-Articles or things or operations Noreth Eastern states, Sikkim,Himachal pradesh _ Utranchal View
38. APPENDIX -Text of remaining provisions of allied acts referred to in income-tax act View

Gift tax act

Gift Tax Act
Chapter English
Chapter – 1 – Preliminary View
Chapter – 2 – Charge of Gift – Tax and Gifts subject to such charge View
Chapter – 3 – Gift tax authorities View
Chapter – 4 – Assessment View
Chapter – 4a – Charge of additional gift – tax in certain cases View
Chapter – 5 – Liability to assessment in special cases View
Chapter – 6 – Appeals, revisions and references View
Chapter – 7 – Payment and recoery of gift – tax View
Chapter – 7a – Refunds View
Chapter – 8 – Miscellaneous View
Schedule – 1 – Rates of gift – tax View
Schedule – 2 – Rules for determining the value of property gifted View

Wealth act

Wealth Tax Act
Chapter & Schedule English
ANNEX – Text of section 40 of the finance acct, 1983 – omitted View
APPENDIX – Certain remaining provisions of allied acts referred to in Wealth – Tax act View
Chapter – 1 – Preliminary View
Chapter – 2 – Charge of wealth – tax and assets subject to such charge View
Chapter – 3 – Wealth – tax authorities View
Chapter – 4 – Assessment View
Chapter – 5 – Liability to assessment in special cases View
Chapter – 5a – Settlement of cases View
Chapter – 6 – Appeals, Revisions and references View
Chapter – 7 – Payment and recovery of wealth-tax View
Chapter – 7a – Refunds View
Chapter – 7b – Registered valuers View
Chapter -4a – Special provision for avoiding repettive appeals View
Chapter -4b – Charge of additional wealth – tax in certain cases View
Chpater – 8 – Miscellaneous View
Schedule – 1 – Rates of wealth – tax View
Schedule – 2 – Omitted View
Schedule – 3 – Rules for determining the value of assets View
Income Tax Notifications
Notification No. & Date of Issue English
1/2018-Income Tax & dt. 18-01-2018 View
2/2018-Income Tax & dt. 18-01-2018 View
3/2018-Incomel Tax & dt. 18-01-2018 View
4/2018-Income Tax & dt. 19-01-2018 View
5/2018-Income Tax & dt. 22-01-2018 View
6/2018-Income Tax & dt. 12-02-2018 View
7/2018-Income Tax & dt. 16-02-2018 View
8/2018-Income Tax & dt. 16-02-2018 View
9/2018-Income Tax & dt. 16-02-2018 View
10/2018-Income Tax & dt. 19-02-2018 View
12/2018-Income Tax & dt. 22-02-2018 View
13/2018-Income Tax & dt. 01-03-2018 View
14/2018-Income Tax & dt. 13-03-2018 View
16/2018-Income Tax & dt. 03-04-2018 View
17/2018-Income Tax & dt. 06-04-2018 View
18/2018-Income Tax & dt. 09-04-2018 View
19/2018-Income Tax & dt. 11-04-2018 View
20/2018-Income Tax & dt. 11-04-2018 View
Income Tax GSR 252-2018 View
Income Tax GSR 253-2018 View
Income Tax GSR 254-2018 View
23/2018-system-notification-1-of-2018 View
24/2018-system-notification-2-of-2018 View
25/2018-system-notification-3-of-2018 View
26/2018-system-notification-4-of-2018 View
Income Tax Circulars
Circular No. & Date of Issue English
01/2018 & dt. 10-01-2018 View
02/2018 & dt. 15-02-2018 View
Income Tax Forms
Forms English
BE FOR LIC 260 1 View
Form No.-ITR-2 View
Form No.ITR-3 View
Form No.ITR-4-Sugam View
Form No.ITR-5 View
Form No-ITR-1 SAHAJ View