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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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

Full text, provision by provision

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

• Section 227 Recovery through State Government2 citing judgments
• Section 228A Recovery of tax in pursuance of agreements with foreign coun­tries2 citing judgments
• Section 229 Recovery of penalties, fine, interest and other sums2 citing judgments
• Section 230 Tax clearance certificate
• Section 231 Faceless collection and recovery of tax1 citing judgment
• Section 232 Recovery by suit or under other law not affected2 citing judgments
• Section 234-I Fee for furnishing revised return of income
• Section 234A Interest for defaults in furnishing return of income6 citing judgments
• Section 234B Interest for defaults in payment of advance tax145 citing judgments
• Section 234C Interest for deferment of advance tax2 citing judgments
• Section 234D Interest on excess refund
• Section 234E Fee for default in furnishing statements1 citing judgment
• Section 234F Fee for default in furnishing return of income
• Section 234G Fee for default relating to statement or certificate
• Section 234H Fee for default relating to intimation of Aadhaar number
• Section 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends
• Section 236 Relief to company in respect of dividend paid out of past taxed profits
• Section 236A Relief to certain charitable institutions or funds in respect of certain dividends
• Section 237 Refunds2 citing judgments
• Section 238 Person entitled to claim refund in certain special cases
• Section 239A Refund for denying liability to deduct tax in certain cases
• Section 240 Refund on appeal, etc4 citing judgments
• Section 241A Withholding of refund in certain cases11 citing judgments
• Section 242 Correctness of assessment not to be questioned
• Section 243 Interest on delayed refunds1 citing judgment
• Section 244 Interest on refund where no claim is needed2 citing judgments
• Section 244A Interest on refunds60 citing judgments
• Section 245 Set off and withholding of refunds in certain cases29 citing judgments
• Section 245-I Order of settlement to be conclusive
• Section 245-O Authority for Advance Rulings
• Section 245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member
• Section 245-OB Board for Advance Rulings
• Section 245A Definitions
• Section 245AA Interim Boards for Settlement1 citing judgment
• Section 245B Income-tax Settlement Commission
• Section 245BA Jurisdiction and powers of Settlement Commission
• Section 245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
• Section 245BC Power of Chairman to transfer cases from one Bench to another
• Section 245BD Decision to be by majority
• Section 245C Application for settlement of cases12 citing judgments
• Section 245D Procedure on receipt of an application under section 245C1 citing judgment
• Section 245DD Power of Settlement Commission to order provisional attachment to protect revenue
• Section 245E Power of Settlement Commission to reopen completed proceedings
• Section 245F Powers and procedure of Settlement Commission
• Section 245G Inspection, etc , of reports
• Section 245H Power of Settlement Commission to grant immunity from prosecution and penalty2 citing judgments
• Section 245HA Abatement of proceeding before Settlement Commission2 citing judgments
• Section 245HAA Credit for tax paid in case of abatement of proceedings
• Section 245J Recovery of sums due under order of settlement
• Section 245K Bar on subsequent application for settlement
• Section 245L Proceedings before Settlement Commission to be judicial proceed­ings
• Section 245M Option to withdraw pending application
• Section 245MA Dispute Resolution Committee
• Section 245N Definitions
• Section 245P Vacancies, etc , not to invalidate proceedings
• Section 245Q Application for advance ruling
• Section 245R Procedure on receipt of application3 citing judgments
• Section 245RR Appellate authority not to proceed in certain cases2 citing judgments
• Section 245S Applicability of advance ruling
• Section 245T Advance ruling to be void in certain circumstances
• Section 245U Powers of the Authority
• Section 245V Procedure of Authority
• Section 245W Appeal
• Section 246 Appealable orders before Joint Commissioner Appeals2 citing judgments
• Section 246A Appealable orders before Commissioner Appeals8 citing judgments
• Section 248 Appeal by a person denying liability to deduct tax in certain cases
• Section 249 Form of appeal and limitation1 citing judgment
• Section 250 Procedure in appeal15 citing judgments
• Section 251 Powers of the *** Joint Commissioner Appeals or the Commissioner Appeals2 citing judgments
• Section 252 Appellate Tribunal6 citing judgments
• Section 252A Qualifications, terms and conditions of service of President, Vice-President and Member
• Section 253 Appeals to the Appellate Tribunal3 citing judgments
• Section 254 Orders of Appellate Tribunal15 citing judgments
• Section 255 Procedure of Appellate Tribunal1 citing judgment
• Section 256 Statement of case to the High Court13 citing judgments
• Section 257 Statement of case to Supreme Court in certain cases
• Section 258 Power of High Court or Supreme Court to require statement to be amended1 citing judgment
• Section 259 Case before High Court to be heard by not less than two judges
• Section 260 Decision of High Court or Supreme Court on the case stated1 citing judgment
• Section 260A Appeal to High Court639 citing judgments
• Section 260B Case before High Court to be heard by not less than two Judges
• Section 261 Appeal to Supreme Court1 citing judgment
• Section 262 Hearing before Supreme Court1 citing judgment
• Section 263 Revision of orders prejudicial to revenue164 citing judgments
• Section 264 Revision of other orders64 citing judgments
• Section 264A Faceless revision of orders
• Section 264B Faceless effect of orders
• Section 265 Tax to be paid notwithstanding reference, etc
• Section 266 Execution for costs awarded by Supreme Court
• Section 267 Amendment of assessment on appeal
• Section 268 Exclusion of time taken for copy1 citing judgment
• Section 268A Filing of appeal or application for reference by income-tax authority1 citing judgment
• Section 269 Definition of “High Court”1 citing judgment
• Section 269-I Vesting of property in Central Government
• Section 269-O Appearance by authorised representative or registered valuer
• Section 269A Definitions
• Section 269AB Registration of certain transactions
• Section 269B Competent authority
• Section 269C Immovable property in respect of which proceedings for acquisi­tion may be taken
• Section 269D Preliminary notice
• Section 269E Objections
• Section 269F Hearing of objections
• Section 269G Appeal against order for acquisition
• Section 269H Appeal to High Court
• Section 269J Compensation
• Section 269K Payment or deposit of compensation
• Section 269L Assistance by Valuation Officers
• Section 269M Powers of competent authority
• Section 269N Rectification of mistakes
• Section 269P Statement to be furnished in respect of transfers of immovable property
• Section 269Q Chapter not to apply to transfers to relatives
• Section 269R Properties liable for acquisition under this Chapter not to be acquired under other laws
• Section 269RR Chapter not to apply where transfer of immovable property made after a certain date
• Section 269SS Mode of taking or accepting certain loans, deposits and specified sum26 citing judgments
• Section 269ST Mode of undertaking transactions3 citing judgments
• Section 269SU Acceptance of payment through prescribed electronic modes
• Section 269T Mode of repayment of certain loans or deposits5 citing judgments
• Section 269TT Mode of repayment of Special Bearer Bonds, 1991
• Section 269U Commencement of Chapter
• Section 269UA Definitions2 citing judgments
• Section 269UB Appropriate authority1 citing judgment
• Section 269UC Restrictions on transfer of immovable property1 citing judgment
• Section 269UD Order by appropriate authority for purchase by Central Government of immovable property5 citing judgments
• Section 269UE Vesting of property in Central Government1 citing judgment
• Section 269UF Consideration for purchase of immovable property by Central Government
• Section 269UG Payment or deposit of consideration
• Section 269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration
• Section 269UI Powers of the appropriate authority
• Section 269UJ Rectification of mistakes
• Section 269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
• Section 269UL Restrictions on registration, etc , of documents in respect of transfer of immovable property
• Section 269UM Immunity to transferor against claims of transferee for transfer
• Section 269UN Order of appropriate authority to be final and conclusive
• Section 269UO Chapter not to apply to certain transfers
• Section 269UP Chapter not to apply where transfer of immovable property effected after certain date
• Section 270A Penalty for under-reporting and misreporting of income15 citing judgments
• Section 270AA Immunity from imposition of penalty, etc5 citing judgments
• Section 271 Failure to furnish returns, comply with notices, concealment of income, etc31 citing judgments
• Section 271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195
• Section 271A Failure to keep, maintain or retain books of account, docu­ments, etc
• Section 271AA Penalty for failure to keep and maintain information and document, etc , in respect of certain transactions1 citing judgment
• Section 271AAA Penalty where search has been initiated7 citing judgments
• Section 271AAB Penalty where search has been initiated
• Section 271AAC Penalty in respect of certain income
• Section 271AAD Penalty for false entry, etc , in books of account
• Section 271AAE Benefits to related persons
• Section 271B Failure to get accounts audited9 citing judgments
• Section 271BA Penalty for failure to furnish report under section 92E
• Section 271C Penalty for failure to deduct tax at source25 citing judgments
• Section 271CA Penalty for failure to collect tax at source
• Section 271D Penalty for failure to comply with the provisions of section 269SS14 citing judgments
• Section 271DA Penalty for failure to comply with provisions of section 269ST2 citing judgments
• Section 271DB Penalty for failure to comply with provisions of section 269SU
• Section 271E Penalty for failure to comply with the provisions of section 269T6 citing judgments
• Section 271F Penalty for failure to furnish return of income
• Section 271FA Penalty for failure to furnish statement of financial transaction or reportable account
• Section 271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account
• Section 271FAB Penalty for failure to furnish statement or information or document by an eligible investment fund
• Section 271FB Penalty for failure to furnish return of fringe benefits
• Section 271G Penalty for failure to furnish information or document under section 92D4 citing judgments
• Section 271GA Penalty for failure to furnish information or document under section 285A
• Section 271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286
• Section 271GC Penalty for failure to submit statement under section 285
• Section 271H Penalty for failure to furnish statements, etc
• Section 271J Penalty for furnishing incorrect information in reports or certificates
• Section 271K Penalty for failure to furnish statements, etc
• Section 272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
• Section 272AA Penalty for failure to comply with the provisions of section 133B
• Section 272B Penalty for failure to comply with the provisions of section 139A
• Section 272BB Penalty for failure to comply with the provisions of section 203A
• Section 272BBB Penalty for failure to comply with the provisions of section 206CA
• Section 273 False estimate of, or failure to pay, advance tax
• Section 273A Power to reduce or waive penalty, etc , in certain cases2 citing judgments
• Section 273AA Power of Principal Commissioner or Commissioner to grant immunity from penalty
• Section 273B Penalty not to be imposed in certain cases2 citing judgments
• Section 274 Procedure2 citing judgments
• Section 275 Bar of limitation for imposing penalties5 citing judgments
• Section 275A Contravention of order made under sub-section 3 of section 1321 citing judgment
• Section 275B Failure to comply with the provisions of clause iib of sub-section 1 of section 132
• Section 276 Removal, concealment, transfer or delivery of property to thwart tax recovery1 citing judgment
• Section 276A Failure to comply with the provisions of sub-sections 1 and 3 of section 178
• Section 276AA Failure to comply with the provisions of section 269AB or section 269-I
• Section 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
• Section 276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B10 citing judgments
• Section 276BB Failure to pay the tax collected at source
• Section 276C Wilful attempt to evade tax, etc1 citing judgment
• Section 276CC Failure to furnish returns of income11 citing judgments
• Section 276CCC Failure to furnish return of income in search cases
• Section 276D Failure to produce accounts and documents
• Section 277 False statement in verification, etc3 citing judgments
• Section 277A Falsification of books of account or document, etc
• Section 278 Abetment of false return, etc1 citing judgment
• Section 278A Punishment for second and subsequent offences
• Section 278AA Punishment not to be imposed in certain cases4 citing judgments
• Section 278AB Power of Principal Commissioner or Commissioner to grant immunity from prosecution
• Section 278B Offences by companies5 citing judgments
• Section 278C Offences by Hindu undivided families
• Section 278D Presumption as to assets, books of account, etc , in certain cases
• Section 278E Presumption as to culpable mental state4 citing judgments
• Section 279 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commis­sioner11 citing judgments