The Income-tax Act, 2025
Central Act · Act 30 of 2025551 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 30 of 2025 |
| Year | 2025 |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Provisions published | 551 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 201 Tax on income of new manufacturing domestic companies
- Section 202 New tax regime for individuals, Hindu undivided family and others
- Section 203 Tax on income of certain resident co-operative societies
- Section 204 Tax on income of certain new manufacturing co-operative societies
- Section 205 Conditions for tax on income of certain companies and co-operative societies.
- Section 206 Special provision for minimum alternate tax and alternate minimum tax.
- Section 207 Tax on dividends, royalty and fees for technical service in case of foreign companies
- Section 208 Tax on income from units purchased in foreign currency or capital gains arising from their transfer
- Section 209 Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
- Section 210 Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
- Section 211 Tax on non-resident sportsmen or sports associations
- Section 212 Interpretation*
- Section 213 Special provision for computation of total income of non-residents
- Section 214 Tax on investment income and long-term capital gains.
- Section 215 Capital gains on transfer of foreign exchange assets not to be charged in certain cases
- Section 216 Return of income not to be furnished in certain cases
- Section 217 Application of benefits under sections 212 to 216
- Section 218 Tax on business income of Offshore Banking Units or International Financial Services Centre unit
- Section 219 Conversion of an Indian branch of foreign company into subsidiary Indian company
- Section 220 Foreign company said to be resident in India
- Section 221 Tax on income from securitisation trusts
- Section 222 Tax on income in case of venture capital undertakings
- Section 223 Tax on income of unit holder and business trust
- Section 224 Tax on income of investment fund and its unit holders.
- Section 225 Income from business of operating qualifying ships
- Section 226 Tonnage tax scheme
- Section 227 Computation of tonnage income
- Section 228 Relevant shipping income and exclusion from book profit
- Section 229 Depreciation and gains relating to tonnage tax assets.
- Section 230 Exclusion of deduction, loss, set off, etc
- Section 231 Method of opting of tonnage tax scheme and validity
- Section 232 Certain conditions for applicability of tonnage tax scheme
- Section 233 Amalgamation and demerger
- Section 234 Avoidance of tax and exclusion from tonnage tax scheme
- Section 235 Interpretation.
- Section 236 Income-tax authorities
- Section 237 Appointment of income-tax authorities
- Section 238 Control of income-tax authorities
- Section 239 Instructions to subordinate authorities.
- Section 240 Taxpayer’s Charter
- Section 241 Jurisdiction of income-tax authorities
- Section 242 Jurisdiction of Assessing Officers
- Section 243 Power to transfer cases
- Section 244 Change of incumbent of an office
- Section 245 Faceless jurisdiction of income-tax authorities
- Section 246 Power regarding discovery, production of evidence, etc
- Section 247 Search and seizure
- Section 248 Powers to requisition
- Section 249 Reasons not to be disclosed
- Section 250 Application of seized or requisitioned assets.
- Section 251 Copying, extraction, retention and release of books of account and documents seized or requisitioned.
- Section 252 Power to call for information
- Section 253 Powers of survey
- Section 254 Power to collect certain information
- Section 255 Power to inspect registers of companies
- Section 256 Power of certain income-tax authorities
- Section 257 Proceedings before income-tax authorities to be judicial proceedings
- Section 258 Disclosure of information relating to assessees
- Section 259 Power to call for information by prescribed income-tax authority
- Section 260 Faceless collection of information
- Section 261 Interpretation.
- Section 262 Permanent Account Number
- Section 263 Return of income.
- Section 264 Scheme for submission of returns through tax return preparers
- Section 265 Return by whom to be verified
- Section 266 Self-assessment
- Section 267 Tax on updated return
- Section 268 Inquiry before assessment
- Section 269 Estimation of value of assets by Valuation Officer
- Section 270 Assessment
- Section 271 Best judgment assessment
- Section 272 Power of Joint Commissioner to issue directions in certain cases
- Section 273 Faceless Assessment
- Section 274 Reference to Principal Commissioner or Commissioner in certain cases
- Section 275 Reference to Dispute Resolution Panel
- Section 276 Method of accounting
- Section 277 Method of accounting in certain cases
- Section 278 Taxability of certain income
- Section 279 Income escaping assessment
- Section 280 Issue of notice where income has escaped assessment
- Section 281 Procedure before issuance of notice under section 280
- Section 282 Time limit for notice under sections 280 and 281
- Section 283 Provision for cases where assessment is in pursuance of an order on appeal, etc
- Section 284 Sanction for issue of notice
- Section 285 Other provision
- Section 286 Time limit for completion of assessment, reassessment and recomputation
- Section 287 Rectification of mistake
- Section 288 Other amendments
- Section 289 Notice of demand
- Section 290 Modification and revision of notice in certain cases
- Section 291 Intimation of loss
- Section 292 Assessment of total undisclosed income as a result of search
- Section 293 Computation of total undisclosed income of block period
- Section 294 Procedure for block assessment
- Section 295 Undisclosed income of any other person
- Section 296 Time-limit for completion of block assessment.
- Section 297 Certain interests and penalties not to be levied or imposed
- Section 298 Levy of interest and penalty in certain in cases
- Section 299 Authority competent to make assessment of block period
- Section 300 Application of other provisions of Act
- Section 301 Interpretation
- Section 302 Legal representative
- Section 303 Representative assessee
- Section 304 Liability of representative assessee.
- Section 305 Right of representative assessee to recover tax paid
- Section 306 Who may be regarded as agent
- Section 307 Charge of tax where share of beneficiaries unknown
- Section 308 Charge of tax in case of oral trust
- Section 309 Method of computing a member’s share in income of association of persons or body of individuals
- Section 310 Share of member of association of persons or body of individuals in income of association or body
- Section 311 Charge of tax where shares of members in association of persons or body of individuals unknown, etc
- Section 312 Executor
- Section 313 Succession to business or profession otherwise than on death
- Section 314 Effect of order of tribunal or court in respect of business reorganisation
- Section 315 Assessment after partition of Hindu undivided family
- Section 316 Shipping business of non-residents
- Section 317 Assessment of persons leaving India
- Section 318 Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.
- Section 319 Assessment of persons likely to transfer property to avoid tax
- Section 320 Discontinued business
- Section 321 Association dissolved or business discontinued
- Section 322 Company in liquidation
- Section 323 Liability of directors of private company
- Section 324 Charge of tax in case of a firm
- Section 325 Assessment as a firm
- Section 326 Assessment when section 325 not complied with
- Section 327 Change in constitution of a firm
- Section 328 Succession of one firm by another firm
- Section 329 Joint and several liability of partners for tax payable by firm
- Section 330 Firm dissolved or business discontinued
- Section 331 Liability of partners of limited liability partnership in liquidation
- Section 332 Application for registration
- Section 333 Switching over of regimes
- Section 334 Tax on income of registered non-profit organisation
- Section 335 Regular income
- Section 336 Taxable regular income
- Section 337 Specified income
- Section 338 Income not to be included in regular income
- Section 339 Corpus donation
- Section 340 Deemed corpus donation
- Section 341 Application of income
- Section 342 Accumulated income.
- Section 343 Deemed accumulated income
- Section 344 Business undertaking held as property
- Section 345 Restriction on commercial activities by a registered non-profit organisation
- Section 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
- Section 347 Books of account
- Section 348 Audit
- Section 349 Return of income
- Section 350 Permitted modes of investment
- Section 351 Specified violation
- Section 352 Tax on accreted income.
- Section 353 Other violations.
- Section 354 Application for approval for purpose of section 133 1 b ii
- Section 354A Merger of registered non-profit organisation in certain cases
- Section 355 Interpretation.
- Section 356 Appealable orders before Joint Commissioner Appeals
- Section 357 Appealable orders before Commissioner Appeals
- Section 358 Form of appeal and limitation
- Section 359 Procedure in appeal
- Section 360 Powers of Joint Commissioner Appeals or Commissioner Appeals
- Section 361 Appellate Tribunal
- Section 362 Appeals to Appellate Tribunal.
- Section 363 Orders of Appellate Tribunal
- Section 364 Procedure of Appellate Tribunal
- Section 365 Appeal to High Court
- Section 366 Case before High Court to be heard by not less than two Judges
- Section 367 Appeal to Supreme Court
- Section 368 Hearing before Supreme Court
- Section 369 Tax to be paid irrespective of appeal, etc
- Section 370 Execution for costs awarded by Supreme Court
- Section 371 Amendment of assessment on appeal
- Section 372 Exclusion of time taken for copy
- Section 373 Filing of appeal by income-tax authority
- Section 374 Interpretation of “High Court”
- Section 375 Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- Section 376 Procedure where an identical question of law is pending before High Courts or Supreme Court.
- Section 377 Revision of orders prejudicial to revenue
- Section 378 Revision of other orders
- Section 379 Dispute Resolution Committee
- Section 380 Interpretation
- Section 381 Board for Advance Rulings
- Section 382 Vacancies, etc , not to invalidate proceedings
- Section 383 Application for advance ruling
- Section 384 Procedure on receipt of application.
- Section 385 Appellate authority not to proceed in certain cases
- Section 386 Advance ruling to be void in certain circumstances
- Section 387 Powers of the Board for Advance Rulings
- Section 388 Procedure of Board for Advance Rulings
- Section 389 Appeal
- Section 390 Deduction or collection at source and advance payment
- Section 391 Direct payment
- Section 392 Salary and accumulated balance due to an employee
- Section 393 Tax to be deducted at source.
- Section 394 Collection of tax at source
- Section 395 Certificates
- Section 396 Tax deducted is income received
- Section 397 Compliance and reporting.
- Section 398 Consequences of failure to deduct or pay or, collect or pay
- Section 399 Processing.
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