The Income-tax Act, 1961

Central Act · Act 43 of 1961863 provisions8,942 citing judgments

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

The enactment

Type	Act
Citation	Act 43 of 1961
Year	1961
Jurisdiction	Central
Status	Repealed
Provisions published	863
Subjects	taxation

Full text, provision by provision

Every provision below opens in full, free and without an account.

Section 117 Appointment of income-tax authorities2 citing judgments
Section 118 Control of income-tax authorities
Section 119 Instructions to subordinate authorities20 citing judgments
Section 119A Taxpayer’s Charter
Section 120 Jurisdiction of income-tax authorities4 citing judgments
Section 124 Jurisdiction of Assessing Officers1 citing judgment
Section 125A Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer1 citing judgment
Section 127 Power to transfer cases65 citing judgments
Section 129 Change of incumbent of an office2 citing judgments
Section 130 Faceless jurisdiction of income-tax authorities1 citing judgment
Section 130A Income-tax Officer competent to perform any function or functions
Section 131 Power regarding discovery, production of evidence, etc8 citing judgments
Section 132 Search and seizure408 citing judgments
Section 132A Powers to requisition books of account, etc5 citing judgments
Section 132B Application of seized or requisitioned assets8 citing judgments
Section 133 Power to call for information1 citing judgment
Section 133A Power of survey48 citing judgments
Section 133B Power to collect certain information
Section 133C Power to call for information by prescribed income-tax authority
Section 134 Power to inspect registers of companies2 citing judgments
Section 135 Power of Principal Director General or Director General or Principal Director or Director , Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commiss…4 citing judgments
Section 135A Faceless collection of information1 citing judgment
Section 136 Proceedings before income-tax authorities to be judicial proceedings2 citing judgments
Section 138 Disclosure of information respecting assessees4 citing judgments
Section 139 Return of income2 citing judgments
Section 139A Permanent account number
Section 139AA Quoting of Aadhaar number1 citing judgment
Section 139B Scheme for submission of returns through Tax Return Preparers
Section 139C Power of Board to dispense with furnishing documents, etc , with return
Section 139D Filing of return in electronic form
Section 140 Return by whom to be verified2 citing judgments
Section 140A Self-assessment
Section 140B Tax on updated return
Section 141A Provisional assessment for refund
Section 142 Inquiry before assessment4 citing judgments
Section 142A Estimation of value of assets by Valuation Officer5 citing judgments
Section 142B Faceless inquiry or Valuation
Section 143 Assessment8 citing judgments
Section 144 Best judgment assessment27 citing judgments
Section 144A Power of Joint Commissioner to issue directions in certain cases6 citing judgments
Section 144B Faceless Assessment84 citing judgments
Section 144BA Reference to Principal Commissioner or Commissioner in certain cases
Section 144C Reference to dispute resolution panel52 citing judgments
Section 145 Method of accounting15 citing judgments
Section 145A Method of accounting in certain cases2 citing judgments
Section 145B Taxability of certain income
Section 147 Income escaping assessment201 citing judgments
Section 147A Assessing Officer for purposes of sections 148 and 148A
Section 148 Issue of notice where income has escaped assessment2,647 citing judgments
Section 148A Procedure before issuance of notice under section 14845 citing judgments
Section 148B Prior approval for assessment, reassessment or recomputation in certain cases
Section 149 Time limit for notices under sections 148 and 148A32 citing judgments
Section 150 Provision for cases where assessment is in pursuance of an order on appeal, etc4 citing judgments
Section 151 Sanction for issue of notice37 citing judgments
Section 151A Faceless assessment of income escaping assessment34 citing judgments
Section 152 Other provisions
Section 153 Time limit for completion of assessment, reassessment and recomputation20 citing judgments
Section 153A Assessment in case of search or requisition243 citing judgments
Section 153B Time limit for completion of assessment under section 153A25 citing judgments
Section 153C Assessment of income of any other person522 citing judgments
Section 153D Prior approval necessary for assessment in cases of search or requisition32 citing judgments
Section 154 Rectification of mistake81 citing judgments
Section 155 Other amendments1 citing judgment
Section 156 Notice of demand18 citing judgments
Section 156A Modification and revision of notice in certain cases3 citing judgments
Section 157 Intimation of loss
Section 157A Faceless rectification, amendments and issuance of notice or intimation
Section 158 Intimation of assessment of firm2 citing judgments
Section 158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court2 citing judgments
Section 158AA Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court
Section 158AB Procedure where an identical question of law is pending before High Courts or Supreme Court
Section 158B Definitions1 citing judgment
Section 158BA Assessment of total undisclosed income as a result of search1 citing judgment
Section 158BB Computation of total undisclosed income of block period2 citing judgments
Section 158BC Procedure for block assessment20 citing judgments
Section 158BD Undisclosed income of any other person17 citing judgments
Section 158BE Time-limit for completion of block assessment
Section 158BF Certain interests and penalties not to be levied or imposed
Section 158BFA Levy of interest and penalty in certain cases
Section 158BG Authority competent to make assessment of block period
Section 158BH Application of other provisions of this Act
Section 159 Legal representatives12 citing judgments
Section 160 Representative assessee
Section 161 Liability of representative assessee2 citing judgments
Section 162 Right of representative assessee to recover tax paid
Section 163 Who may be regarded as agent2 citing judgments
Section 164 Charge of tax where share of beneficiaries unknown11 citing judgments
Section 164A Charge of tax in case of oral trust
Section 165 Case where part of trust income is chargeable
Section 166 Direct assessment or recovery not barred1 citing judgment
Section 167 Remedies against property in cases of representative assessees1 citing judgment
Section 167A Charge of tax in the case of a firm
Section 167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc
Section 167C Liability of partners of limited liability partnership in liquidation
Section 168 Executors1 citing judgment
Section 169 Right of executor to recover tax paid1 citing judgment
Section 170 Succession to business otherwise than on death2 citing judgments
Section 170A Effect of order of tribunal or court in respect of business reorganisation1 citing judgment
Section 171 Assessment after partition of a Hindu undivided family2 citing judgments
Section 172 Shipping business of non-residents1 citing judgment
Section 173 Recovery of tax in respect of non-resident from his assets
Section 174 Assessment of persons leaving India
Section 174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Section 175 Assessment of persons likely to transfer property to avoid tax
Section 176 Discontinued business1 citing judgment
Section 177 Association dissolved or business discontinued
Section 178 Company in liquidation4 citing judgments
Section 179 Liability of directors of private company ***17 citing judgments
Section 180 Royalties or copyright fees for literary or artistic work2 citing judgments
Section 180A Consideration for know-how
Section 184 Assessment as a firm
Section 185 Assessment when section 184 not complied with3 citing judgments
Section 187 Change in constitution of a firm2 citing judgments
Section 188 Succession of one firm by another firm
Section 188A Joint and several liability of partners for tax payable by firm
Section 189 Firm dissolved or business discontinued1 citing judgment
Section 189A Provisions applicable to past assessments of firms
Section 190 Deduction at source and advance payment
Section 191 Direct payment
Section 192 Salary21 citing judgments
Section 192A Payment of accumulated balance due to an employee
Section 193 Interest on securities
Section 194 Dividends2 citing judgments
Section 194-I Rent
Section 194-IC Payment under specified agreement
Section 194-IA Payment on transfer of certain immovable property other than agricultural land1 citing judgment
Section 194-IB Payment of rent by certain individuals or Hindu undivided family
Section 194-O Payment of certain sums by e-commerce operator to e-commerce participant
Section 194A Interest other than “Interest on securities”17 citing judgments
Section 194B Winnings from lottery or crossword puzzle , etc
Section 194BA Winnings from online games
Section 194BB Winnings from horse race
Section 194C Payments to contractors30 citing judgments
Section 194D Insurance commission
Section 194DA Payment in respect of life insurance policy
Section 194E Payments to non-resident sportsmen or sports associations1 citing judgment
Section 194EE Payments in respect of deposits under National Savings Scheme, etc
Section 194G Commission, etc , on sale of lottery tickets
Section 194H Commission or brokerage34 citing judgments
Section 194J Fees for professional or technical services15 citing judgments
Section 194K Income in respect of units
Section 194LA Payment of compensation on acquisition of certain immovable property1 citing judgment
Section 194LB Income by way of interest from infrastructure debt fund
Section 194LBA Certain income from units of a business trust
Section 194LBB Income in respect of units of investment fund
Section 194LBC Income in respect of investment in securitization trust
Section 194LC Income by way of interest from Indian company
Section 194LD Income by way of interest on certain bonds and Government securities2 citing judgments
Section 194M Payment of certain sums by certain individuals or Hindu undivided family
Section 194N Payment of certain amounts in cash2 citing judgments
Section 194P Deduction of tax in case of specified senior citizen
Section 194Q Deduction of tax at source on payment of certain sum for purchase of goods
Section 194R Deduction of tax on benefit or perquisite in respect of business or profession
Section 194S Payment on transfer of virtual digital asset
Section 194T Payments to partners of firms
Section 195 Other sums30 citing judgments
Section 195A Income payable “net of tax”
Section 196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations11 citing judgments
Section 196A Income in respect of units of non-residents
Section 196B Income from units
Section 196C Income from foreign currency bonds or shares of Indian company
Section 196D Income of Foreign Institutional Investors from securities
Section 197 Certificate for deduction at lower rate49 citing judgments
Section 197A No deduction to be made in certain cases
Section 197B Lower deduction in certain cases for a limited period
Section 198 Tax deducted is income received1 citing judgment
Section 199 Credit for tax deducted2 citing judgments
Section 200 Duty of person deducting tax1 citing judgment
Section 200A Processing of statements of tax deducted at source and other statements1 citing judgment
Section 201 Consequences of failure to deduct or pay26 citing judgments
Section 202 Deduction only one mode of recovery1 citing judgment
Section 203 Certificate for tax deducted1 citing judgment
Section 203A Tax deduction and collection account number
Section 204 Meaning of “person responsible for paying”1 citing judgment
Section 205 Bar against direct demand on assessee13 citing judgments
Section 206 Persons deducting tax to furnish prescribed returns
Section 206A Furnishing of statement in respect of payment of any income to residents without deduction of tax
Section 206AA Requirement to furnish Permanent Account Number3 citing judgments
Section 206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc1 citing judgment
Section 206CA Tax collection account number
Section 206CB Processing of statements of tax collected at source
Section 206CC Requirement to furnish Permanent Account number by collectee
Section 207 Liability for payment of advance tax
Section 208 Conditions of liability to pay advance tax1 citing judgment
Section 209 Computation of advance tax1 citing judgment
Section 210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer1 citing judgment
Section 211 Instalments of advance tax and due dates
Section 214 Interest payable by Government7 citing judgments
Section 215 Interest payable by assessee7 citing judgments
Section 216 Interest payable by assessee in case of under-estimate, etc3 citing judgments
Section 217 Interest payable by assessee when no estimate made
Section 218 When assessee deemed to be in default
Section 219 Credit for advance tax
Section 220 When tax payable and when assessee deemed in default7 citing judgments
Section 221 Penalty payable when tax in default3 citing judgments
Section 222 Certificate to Tax Recovery Officer2 citing judgments
Section 223 Tax Recovery Officer by whom recovery is to be effected2 citing judgments
Section 224 Validity of certificate and cancellation or amendment thereof2 citing judgments
Section 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof2 citing judgments
Section 226 Other modes of recovery3 citing judgments

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