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