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Item 13 I.T. ACT, 1961 1.10042. Iron, Manganese, Titanium, Vanadium and Nickel minerals.3. Lead, Zinc, Copper, Cadmium, Arsenic, Antimony, Bismuth, Cobalt, Nickel,Molybdenum, and Uranium minerals, and Gold and Silver, Arsinopyrite,Chalcopyrite, Pyrite, Pyphrotite and Pentalandite.4. Chromium, Osmiridium, Platinum and Nickel minerals.5. Kyanite, Sillimanite, Corrundum, Dumortierite and Topaz.6. Gold, Silver, Tellurium, Selenium and Pyrite.7. Barytes, Fluorite, Chalcocite, Selenium, and minerals of Zinc, Lead andSilver.8. Tin and Tungsten minerals.9. Limestone, Dolomite and Magnesite.10. Ilmenite, Monazite, Zircon, Rutile, Garnet and Sillimanite.11. Sulphides of Copper and Iron.12. Coal, Fireclay and Shale.13. Magnetite and Apatite.14. Magnesite and Chromite.15. Talc (Soapstone and Steatite) and Dolomite.16. Bauxite, Laterite, Aluminous Clays, Lithomorge, Titanium, Vanadium,Gallium and Columbium minerals.]6[THE EIGHTH SCHEDULE[See section 80-IA(2)(iv)(b)]LIST OF INDUSTRIALLY BACKWARD STATESAND UNION TERRITORIES(1) Arunachal Pradesh(2) Assam(3) Goa(4) Himachal Pradesh(5) Jammu and Kashmir(6) Manipur(7) Meghalaya(8) Mizoram(9) Nagaland(10) Sikkim(11) Tripura(12) Andaman and Nicobar Islands(13) Dadra and Nagar Haveli6. Inserted by the Finance Act, 1993, w.e.f. 1-4-1994. Prior to its omission, the Eighth Schedulewas inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f. 1-4-1974, later on amendedby the Finance Act, 1976, w.e.f. 1-4-1976, and omitted by the Taxation Laws (Amendment& Miscellaneous Provisions) Act, 1986, with retrospective effect from 1-4-1984.
1.1005 SCH. XI - LIST OF ARTICLES OR THINGS Item 6(14) Daman and Diu(15) Lakshadweep(16) Pondicherry.]THE NINTH SCHEDULE7[Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions)Act, 1986, w.e.f. 1-4-1988. Original Ninth Schedule was inserted by theDirect Taxes (Amendment) Act, 1974, w.e.f. 1-4-1975.]THE TENTH SCHEDULE[See section 3(5)]8[Omitted by the Finance Act, 1999, w.e.f. 1-4-2000.]9[THE ELEVENTH SCHEDULE[See section 32A, 10 [section 32AB,] 11 [section 80CC*(3)(a)(i), section 80-I(2)]12[, section 80J(4)† and section 88A‡ (3)(a)(i)]LIST OF ARTICLES OR THINGS1. Beer, wine and other alcoholic spirits.2. Tobacco and tobacco preparations, such as, cigars and cheroots,cigarettes, biris, smoking mixtures for pipes and cigarettes, chewingtobacco and snuff.3. Cosmetics and toilet preparations.4. Tooth paste, dental cream, tooth powder and soap.5. Aerated waters in the manufacture of which blended flavouringconcentrates in any form are used.13[Explanation.—“Blended flavouring concentrates” shall include, andshall be deemed always to have included, synthetic essences in anyform.]6. Confectionery and chocolates.7. Omitted Ninth Schedule was amended by the Finance Act, 1975, w.e.f. 1-4-1976, theFinance Act, 1976, w.e.f. 1-4-1976, the Finance (No. 2) Act, 1977, w.e.f. 1-4-1978, the FinanceAct, 1981, w.e.f. 1-4-1982 and the Finance Act, 1984, w.e.f. 1-4-1985.8. Prior to its omission, the Tenth Schedule was inserted by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1989, and later on amended by the Direct Tax Laws (Amendment)Act, 1989, w.e.f. 1-4-1989.Original Tenth Schedule was inserted by the Finance Act, 1975, w.e.f. 1-4-1976 and waslater on omitted by the Finance Act, 1985, w.e.f. 1-4-1986.9. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-4-1978.10. Inserted by the Finance Act, 1986, w.e.f. 1-4-1987.11. Inserted by the Finance Act, 1981, w.e.f. 1-4-1981.12. Substituted for “and section 80J(4)” by the Finance Act, 1990, w.e.f. 1-4-1990. Earlier, thesewords were inserted by the Finance Act, 1979, w.e.f. 1-4-1979.13. Inserted by the Finance Act, 1987, w.e.f. 1-4-1988.*Section 80CC has now been omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1993.†Section 80J has now been omitted, ibid., w.r.e.f. 1-4-1989.‡Section 88A has now been omitted, ibid., w.r.e.f. 1-4-1994.
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DIVISION ONEIncome-taxAct, 1961
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I-7 ARRANGEMENT OF SECTIONSSECTIONP
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I-9 ARRANGEMENT OF SECTIONSSECTIONP
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I-11 ARRANGEMENT OF SECTIONSSECTION
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INCOME-TAX ACT, 1961*[43 OF 1961][A
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1.3 CH. I - PRELIMINARY S. 2(1B)or
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1.5 CH. I - PRELIMINARY S. 2(11)(b)
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1.7 CH. I - PRELIMINARY S. 2(14)(c)
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S. 80V I.T. ACT, 1961 1.5102 of the
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S. 88 I.T. ACT, 1961 1.512Deduction
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S. 195 I.T. ACT, 1961 1.762of payme
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S. 196 I.T. ACT, 1961 1.764section
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S. 196D I.T. ACT, 1961 1.766be deem
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S. 197A I.T. ACT, 1961 1.76853[(2A)
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S. 200A I.T. ACT, 1961 1.77287[(2)
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S. 203A I.T. ACT, 1961 1.776(3) 12-
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S. 206 I.T. ACT, 1961 1.778maintain
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S. 206A I.T. ACT, 1961 1.780tax und
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S. 206C I.T. ACT, 1961 1.782Person
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S. 206C I.T. ACT, 1961 1.784the acc
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S. 206C I.T. ACT, 1961 1.78678[(5A)
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S. 206C I.T. ACT, 1961 1.788section
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S. 209 I.T. ACT, 1961 1.7909[Condit
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S. 210 I.T. ACT, 1961 1.792section
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S. 211 I.T. ACT, 1961 1.794Due date
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S. 215 I.T. ACT, 1961 1.796prescrib
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S. 217 I.T. ACT, 1961 1.79855Intere
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S. 220 I.T. ACT, 1961 1.800payment
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S. 221 I.T. ACT, 1961 1.802time fix
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S. 223 I.T. ACT, 1961 1.804persons
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S. 226 I.T. ACT, 1961 1.806comply w
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S. 229 I.T. ACT, 1961 1.808Recovery
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S. 230 I.T. ACT, 1961 1.810(1A) Sub
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S. 234A I.T. ACT, 1961 1.81253[F.
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S. 234B I.T. ACT, 1961 1.814(ii) in
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S. 234C I.T. ACT, 1961 1.816Explana
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S. 234C I.T. ACT, 1961 1.818been a
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S. 236 I.T. ACT, 1961 1.820payment
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S. 239 I.T. ACT, 1961 1.822any asse
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S. 244 I.T. ACT, 1961 1.824the Cent
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S. 244A I.T. ACT, 1961 1.826calcula
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S. 245A I.T. ACT, 1961 1.828Provide
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S. 245BC I.T. ACT, 1961 1.830(4) No
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S. 245C I.T. ACT, 1961 1.832and suc
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S. 245D I.T. ACT, 1961 1.834applica
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S. 245D I.T. ACT, 1961 1.836may cal
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S. 245E I.T. ACT, 1961 1.83896[Powe
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S. 245H I.T. ACT, 1961 1.840in all
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S. 245J I.T. ACT, 1961 1.842(3) For
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S. 245N I.T. ACT, 1961 1.844Definit
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S. 245S I.T. ACT, 1961 1.84624[Prov
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S. 246 I.T. ACT, 1961 1.850(d) an o
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S. 246A I.T. ACT, 1961 1.852the ass
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S. 251 I.T. ACT, 1961 1.856(4) The
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S. 253 I.T. ACT, 1961 1.858cate or
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S. 253 I.T. ACT, 1961 1.860(3) Ever
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S. 259 I.T. ACT, 1961 1.864containe
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S. 260B I.T. ACT, 1961 1.866(2) 66
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S. 264 I.T. ACT, 1961 1.868(i) an o
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S. 268 I.T. ACT, 1961 1.870(7) Notw
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S. 269A I.T. ACT, 1961 1.872(v) in
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S. 269A I.T. ACT, 1961 1.874(c) “
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S. 269B I.T. ACT, 1961 1.87622(2) E
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S. 269D I.T. ACT, 1961 1.87830Preli
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S. 269G I.T. ACT, 1961 1.880(a) the
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S. 269-I I.T. ACT, 1961 1.882Provid
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S. 269J I.T. ACT, 1961 1.884(2) Not
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S. 269L I.T. ACT, 1961 1.886Provide
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S. 269S I.T. ACT, 1961 1.88848[Prov
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S. 269T I.T. ACT, 1961 1.890Explana
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S. 269UA I.T. ACT, 1961 1.892(ii) i
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S. 269UB I.T. ACT, 1961 1.894(f)
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S. 269UD I.T. ACT, 1961 1.896Order
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S. 269UG I.T. ACT, 1961 1.898sectio
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S. 269UK I.T. ACT, 1961 1.900Provid
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S. 271 I.T. ACT, 1961 1.902Chapter
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S. 271 I.T. ACT, 1961 1.904(B) such
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S. 271 I.T. ACT, 1961 1.906deemed t
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S. 271AAA I.T. ACT, 1961 1.910compu
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S. 271E I.T. ACT, 1961 1.912(b) pay
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S. 272A I.T. ACT, 1961 1.91484[Pena
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S. 272B I.T. ACT, 1961 1.916(4) No
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S. 273 I.T. ACT, 1961 1.918(b) has
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S. 273A I.T. ACT, 1961 1.920(b) whe
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S. 273A I.T. ACT, 1961 1.922no orde
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S. 274 I.T. ACT, 1961 1.92468[Penal
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S. 275 I.T. ACT, 1961 1.926of the m
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S. 276BB I.T. ACT, 1961 1.928Failur
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S. 276D I.T. ACT, 1961 1.930section
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S. 278AB I.T. ACT, 1961 1.93227[Abe
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S. 278D I.T. ACT, 1961 1.934referre
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S. 280 I.T. ACT, 1961 1.93649[(3) W
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S. 281B I.T. ACT, 1961 1.938Tax cre
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S. 282B I.T. ACT, 1961 1.940“comm
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S. 285BA I.T. ACT, 1961 1.942and de
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S. 288 I.T. ACT, 1961 1.944Informat
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S. 292B I.T. ACT, 1961 1.948evidenc
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S. 295 I.T. ACT, 1961 1.952Power to
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Page 988 and 989: S. 297 I.T. ACT, 1961 1.956are pend
Page 990 and 991: R. 5 I.T. ACT, 1961 1.958THE FIRST
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Page 1002 and 1003: R. 41 I.T. ACT, 1961 1.970Seizure b
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Page 1012 and 1013: R. 76 I.T. ACT, 1961 1.980or some s
Page 1014 and 1015: R. 83 I.T. ACT, 1961 1.982(2) Where
Page 1016 and 1017: R. 92 I.T. ACT, 1961 1.984Penalties
Page 1018 and 1019: R. 2 I.T. ACT, 1961 1.986THE FOURTH
Page 1020 and 1021: R. 4 I.T. ACT, 1961 1.988(b) the co
Page 1022 and 1023: R. 8 I.T. ACT, 1961 1.990(b) so as
Page 1024 and 1025: R. 11 I.T. ACT, 1961 1.992to employ
Page 1026 and 1027: R. 2 I.T. ACT, 1961 1.994Government
Page 1028 and 1029: R. 9 I.T. ACT, 1961 1.996Officer me
Page 1030 and 1031: R. 3 I.T. ACT, 1961 1.998(2) All ru
Page 1032 and 1033: R. 9 I.T. ACT, 1961 1.1000withdrawi
Page 1034 and 1035: Item 33 I.T. ACT, 1961 1.1002(16) P
Page 1038 and 1039: I.T. ACT, 1961 1.10067. Gramophones
Page 1040 and 1041: Item 17 I.T. ACT, 1961 1.1008PART B
Page 1042 and 1043: Item 19 I.T. ACT, 1961 1.1010S. No.
Page 1044 and 1045: Item 13 I.T. ACT, 1961 1.1012(ii) A
Page 1046 and 1047: Item 10 I.T. ACT, 1961 1.1014PART C
Page 1048 and 1049: APPENDIXTEXT OF REMAINING PROVISION
Page 1050 and 1051: 1.1019 APPENDIXscheme) in the banki
Page 1052 and 1053: 1.1021 APPENDIX(14) The provisions
Page 1054 and 1055: 1.1023 APPENDIXin force, and may, b
Page 1056 and 1057: 1.1025 APPENDIXequity shares, exerc
Page 1058 and 1059: 1.1027 APPENDIXregistered under the
Page 1060 and 1061: 1.1029 APPENDIX(9) Upon the revocat
Page 1062 and 1063: 1.1031 APPENDIX(9) Where a company
Page 1064 and 1065: 1.1033 APPENDIXconducted in such ma
Page 1066 and 1067: 1.1035 APPENDIX(i) where such publi
Page 1068 and 1069: 1.1037 APPENDIX(3) Where a notice g
Page 1070 and 1071: 1.1039 APPENDIX(ii) directs that th
Page 1072 and 1073: 1.1041 APPENDIX64. The Madras Chrom
Page 1074 and 1075: 1.1043 APPENDIX153. Shri Navrathana
Page 1076 and 1077: 1.1045 APPENDIX225. Sri Annamalai B
Page 1078 and 1079: 1.1047 APPENDIX277. Vaitheeswaranko
Page 1080 and 1081: 1.1049 APPENDIX327. Veer Mutual Ben
Page 1082 and 1083: 1.1051 APPENDIX(i) (a) The turnover
Page 1084 and 1085: 1.1053 APPENDIX(xi)(xii)(xiii)shown
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1.1055 APPENDIXparts and components
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1.1057 APPENDIXprofits of which, he
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1.1059 APPENDIXSECTION 360 OF CODE
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1.1061 APPENDIXSECTION 1 OF EMPLOYE
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1.1063 APPENDIXsuch conditions as t
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1.1065 APPENDIXFifth - Every juryma
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1.1067 APPENDIX(2) The factors refe
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1.1069 APPENDIXSECTION 43 OF LIFE I
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1.1071 APPENDIX(h) “multiple disa
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1.1073 APPENDIX(r) “mental retard
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1.1075 APPENDIX(h) “securities”
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1.1077 APPENDIX(ii) any other compa
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1.1079 APPENDIXperson in favour of
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1.1081 APPENDIXMedical facilities f
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I.T. ACT, 1961 1.1084- interest for
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I.T. ACT, 1961 1.1086Audit, compuls
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I.T. ACT, 1961 1.1088Business expen
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I.T. ACT, 1961 1.1090Certificate pr
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I.T. ACT, 1961 1.1092Contractors/Su
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I.T. ACT, 1961 1.1094- corporation
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I.T. ACT, 1961 1.1096- royalty, etc
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I.T. ACT, 1961 1.1098Expenditure in
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I.T. ACT, 1961 1.1100- not a capita
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I.T. ACT, 1961 1.1102Income-tax aut
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I.T. ACT, 1961 1.1104- associated e
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I.T. ACT, 1961 1.1106- tax on Secti
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I.T. ACT, 1961 1.1108- sportsmen/sp
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I.T. ACT, 1961 1.1110- expenditure
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I.T. ACT, 1961 1.1112Probation of O
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I.T. ACT, 1961 1.1114Rent- deductio
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I.T. ACT, 1961 1.1116Scrap- collect
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I.T. ACT, 1961 1.1118Step child- wh
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I.T. ACT, 1961 1.1120Trade Union- i
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DIVISION TWOFinanceAct, 2010
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FINANCE ACT, 2010 2.4SECTIONPAGE18.
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*FINANCE ACT, 2010An Act to give ef
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2.9 CH. II - RATES OF INCOME-TAX S.
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2.11 CH. II - RATES OF INCOME-TAX S
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2.13 CH. III - DIRECT TAXES - INCOM
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2.27 CH. III - DIRECT TAXES - WEALT
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2.29 INCOME-TAX Sch. I(II) In the c
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2.31 RATES FOR TDS IN CERTAIN CASES
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2.39 RATES FOR CHARGING INCOME-TAX
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2.41 RULES FOR COMPUTATION OF NET A
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NATIONAL TAX TRIBUNAL ACT, 2005Arra
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NATIONAL TAX TRIBUNALACT, 2005[49 O
Page 1200 and 1201:
3.7 CH. II - ESTABLISHMENT OF NATIO
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3.9 CH. II - ESTABLISHMENT OF NATIO
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3.11 CH. III - JURISDICTION, POWERS
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3.13 CH. III - JURISDICTION, POWERS
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3.15 AMENDMENT OF CERTAIN ENACTMENT
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3.17 AMENDMENT OF CERTAIN ENACTMENT
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DIVISION FOURSecuritiesTransaction
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SECURITIES TRANSACTION TAX*CHAPTER
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4.7 CH. VII OF FINANCE (NO. 2) ACT,
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4.9 CH. VII OF FINANCE (NO. 2) ACT,
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4.11 CH. VII OF FINANCE (NO. 2) ACT
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4.13 CH. VII OF FINANCE (NO. 2) ACT
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