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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER I - PRELIMINARY
CHAPTER II - BASIS OF CHARGE
CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
CHAPTER IV - COMPUTATION OF TOTAL INCOME
CHAPTER IX - REBATES AND RELIEFS
CHAPTER V - INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
CHAPTER VI - AGGREGATION OF INCOME
CHAPTER VII - SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
CHAPTER VIII - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
CHAPTER XI - GENERAL ANTI-AVOIDANCE RULE
CHAPTER XII - MODE OF PAYMENT IN CERTAIN CASES, ETC
CHAPTER XIII - DETERMINATION OF TAX IN SPECIAL CASES
CHAPTER XIV - TAX ADMINISTRATION
CHAPTER XIX COLLECTION AND RECOVERY OF TAX
CHAPTER XV RETURN OF INCOME
CHAPTER XVI - PROCEDURE FOR ASSESSMENT
CHAPTER XVII SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
CHAPTER XVIII APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
CHAPTER XX REFUNDS
CHAPTER XXI PENALTIES
CHAPTER XXII OFFENCES AND PROSECUTION
CHAPTER XXIII MISCELLANEOUS
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