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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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| Status | Repealed |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
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- Section 279A Certain offences to be non-cognizable
- Section 279B Proof of entries in records or documents
- Section 280 Disclosure of particulars by public servants
- Section 280A Special Courts
- Section 280B Offences triable by Special Court
- Section 280C Trial of offences as summons case
- Section 280D Application of Code of Criminal Procedure, 1973* to proceedings before Special Court
- Section 280Y Definitions
- Section 280ZA Tax credit certificates for shifting of industrial undertaking from urban area
- Section 281 Certain transfers to be void4 citing judgments
- Section 281B Provisional attachment to protect revenue in certain cases8 citing judgments
- Section 282 Service of notice generally2 citing judgments
- Section 282A Authentication of notices and other documents4 citing judgments
- Section 283 Service of notice when family is disrupted or firm, etc , is dissolved
- Section 284 Service of notice in the case of discontinued business
- Section 285 Submission of statement by a non-resident having liaison office
- Section 285A Furnishing of information or documents by an Indian concern in certain cases
- Section 285B Submission of statements by producers of cinematograph films or persons engaged in specified activity
- Section 285BA Obligation to furnish statement of financial transaction or reportable account
- Section 285BAA Obligation to furnish information on transaction of crypto-asset
- Section 285BB Annual information statement
- Section 286 Furnishing of report in respect of international group
- Section 287 Publication of information respecting assessees in certain cases
- Section 287A Appearance by registered valuer in certain matters
- Section 288 Appearance by authorised representative
- Section 288A Rounding off of income
- Section 288B Rounding off amount payable and refund due
- Section 289 Receipt to be given
- Section 290 Indemnity
- Section 291 Power to tender immunity from prosecution
- Section 292 Cognizance of offences
- Section 292A Section 360 of the Code of Criminal Procedure, 1973† , and the Probation of Offenders Act, 1958, not to apply
- Section 292B Return of income, etc , not to be invalid on certain grounds37 citing judgments
- Section 292BA Assessments not to be invalid on certain grounds
- Section 292BB Notice deemed to be valid in certain circumstances2 citing judgments
- Section 292BC Circumstances in which approvals by income-tax authority not to be invalid
- Section 292C Presumption as to assets, books of account, etc2 citing judgments
- Section 292CC Authorisation and assessment in case of search or requisition
- Section 293 Bar of suits in civil courts9 citing judgments
- Section 293A Power to make exemption, etc , in relation to participation in the business of prospecting for, extraction, etc , of mineral oils1 citing judgment
- Section 293B Power of Central Government or Board to condone delays in obtaining approval
- Section 293C Power to withdraw approval
- Section 293D Faceless approval or registration
- Section 294 Act to have effect pending legislative provision for charge of tax1 citing judgment
- Section 294A Power to make exemption, etc , in relation to certain Union territories
- Section 295 Power to make rules1 citing judgment
- Section 296 Rules and certain notifications to be placed before Parliament
- Section 297 Repeals and savings1 citing judgment
- Section 298 Power to remove difficulties
- Section 81 to 85C Incomes Forming Part of Total Income on Which No Income-Tax Is Payable
- Schedule Eighth Schedule List of Industrially Backward States and Union Territories
- Schedule Eleventh Schedule List of Articles or Things
- Schedule Fifth Schedule List of articles and things
- Schedule First Schedule Insurance Business
- Schedule Fourth Schedule Recognised Provident Funds
- Schedule Fourteenth Schedule List of Articles or things or operations
- Schedule Ninth Schedule Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988
- Schedule Second Schedule Procedure for Recovery of Tax
- Schedule Seventh Schedule See section 35E
- Schedule Sixth Schedule Omitted by the Finance Act, 1972, w.e.f. 1-4-1973
- Schedule Third Schedule Procedure for distraint by Assessing Officer Or tax recovery officer
- Schedule Thirteenth Schedule List of Articles or Things
- Schedule Twelfth Schedule Processed Minerals and Ores
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