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 400 Power of Central Government to relax provisions of this Chapter.
- Section 401 Bar against direct demand on assessee
- Section 402 Interpretation
- Section 403 Liability for payment of advance tax
- Section 404 Conditions of liability to pay advance tax
- Section 405 Computation of advance tax
- Section 406 Payment of advance tax by assessee on his own accord
- Section 407 Payment of advance tax by assessee in pursuance of order of Assessing Officer
- Section 408 Instalments of advance tax and due dates
- Section 409 When assessee is deemed to be in default
- Section 410 Credit for advance tax
- Section 411 When tax payable and when assessee deemed in default.
- Section 412 Penalty payable when tax in default
- Section 413 Certificate by Tax Recovery Officer and validity thereof
- Section 414 Tax Recovery Officer by whom recovery is to be effected
- Section 415 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
- Section 416 Other modes of recovery
- Section 417 Recovery through State Government
- Section 418 Recovery of tax in pursuance of agreements with foreign countries
- Section 419 Recovery of penalties, fine, interest and other sums
- Section 420 Tax clearance certificate
- Section 421 Recovery by suit or under other law not affected
- Section 422 Recovery of tax arrear in respect of non-resident from his assets
- Section 423 Interest for defaults in furnishing return of income
- Section 424 Interest for defaults in payment of advance tax
- Section 425 Interest for deferment of advance tax
- Section 426 Interest on excess refund
- Section 427 Fee for default in furnishing statements
- Section 428 Fee for default in furnishing return of income, audited accounts and reports
- Section 429 Fee for default relating to statement or certificate
- Section 430 Fee for default relating to intimation of Aadhaar number
- Section 431 Refunds
- Section 432 Person entitled to claim refund in certain special cases
- Section 433 Form of claim for refund and limitation
- Section 434 Refund for denying liability to deduct tax in certain cases
- Section 435 Refund on appeal, etc
- Section 436 Correctness of assessment not to be questioned
- Section 437 Interest on refunds
- Section 438 Set off and withholding of refunds in certain cases
- Section 439 Penalty for under-reporting and misreporting of income
- Section 440 Immunity from imposition of penalty, etc
- Section 441 Failure to keep, maintain or retain books of account, documents, etc
- Section 442 Penalty for failure to keep and maintain information and document, etc , in respect of certain transactions
- Section 444 Penalty for false entry, etc , in books of account
- Section 445 Benefits to related persons
- Section 446 Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset
- Section 448 Penalty for failure to deduct tax at source.
- Section 449 Penalty for failure to collect tax at source
- Section 450 Penalty for failure to comply with provisions of section 185
- Section 451 Penalty for failure to comply with provisions of section 186
- Section 452 Penalty for failure to comply with provisions of section 187
- Section 453 Penalty for failure to comply with provisions of section 188
- Section 454 Penalty for failure to furnish statement of financial transaction or reportable account
- Section 455 Penalty for furnishing inaccurate statement of financial transaction or reportable account.
- Section 456 Penalty for failure to furnish statement or information or document by an eligible investment fund
- Section 457 Penalty for failure to furnish information or document under section 171
- Section 458 Penalty for failure to furnish information or document under section 506
- Section 459 Penalty for failure to furnish report or for furnishing inaccurate report under section 511
- Section 460 Penalty for failure to submit statement under section 505
- Section 461 Penalty for failure to furnish statements, etc
- Section 462 Penalty for failure to furnish information or furnishing inaccurate information under section 397 3 d
- Section 463 Penalty for furnishing incorrect information in reports or certificates
- Section 464 Penalty for failure to furnish statements, etc
- Section 465 Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
- Section 466 Penalty for failure to comply with the provisions of section 254
- Section 467 Penalty for failure to comply with the provisions of section 262.
- Section 468 Penalty for failure to comply with the provisions of section 397.
- Section 469 Power to reduce or waive penalty, etc., in certain cases.
- Section 470 Penalty not to be imposed in certain cases
- Section 471 Procedure
- Section 472 Bar of limitation for imposing penalties.
- Section 473 Contravention of order made under section 247
- Section 474 Failure to comply with section 247(1)(ii)
- Section 475 Removal, concealment, transfer or delivery of property to prevent tax recovery
- Section 476 Failure to pay tax to credit of Central Government under Chapter XIX-B
- Section 477 Failure to pay tax collected at source
- Section 478 Wilful attempt to evade tax, etc
- Section 479 Failure to furnish returns of income
- Section 480 Failure to furnish return of income in search cases
- Section 481 Failure to produce accounts and documents
- Section 482 False statement in verification, etc
- Section 483 Falsification of books of account or document, etc
- Section 484 Abetment of false return, etc
- Section 485 Punishment for second and subsequent offences
- Section 486 Punishment not to be imposed in certain cases
- Section 487 Offences by companies
- Section 488 Offences by Hindu undivided family
- Section 489 Presumption as to assets, books of account, etc , in certain cases
- Section 490 Presumption as to culpable mental state
- Section 491 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- Section 492 Certain offences to be non-cognizable
- Section 493 Proof of entries in records or documents
- Section 494 Disclosure of particulars by public servants
- Section 495 Special Courts
- Section 496 Offences triable by Special Court
- Section 497 Trial of offences as summons case
- Section 498 Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
- Section 499 Certain transfers to be void
- Section 500 Provisional attachment to protect revenue in certain cases
- Section 501 Service of notice, generally
- Section 502 Authentication of notices and other documents
- Section 503 Service of notice when family is disrupted or firm etc , is dissolved
- Section 504 Service of notice in case of discontinued business
- Section 505 Submission of statement by a non-resident having liaison office
- Section 506 Furnishing of information or documents by an Indian concern in certain cases
- Section 507 Submission of statements by producers of cinematograph films or persons engaged in specified activity
- Section 508 Obligation to furnish statement of financial transaction or reportable account
- Section 509 Obligation to furnish information on transaction of crypto-asset
- Section 510 Annual information statement
- Section 511 Furnishing of report in respect of international group
- Section 512 Publication of information respecting assessees in certain cases
- Section 513 Appearance by registered valuer in certain matters
- Section 514 Registration of valuers
- Section 515 Appearance by authorised representative
- Section 516 Rounding off of amount of total income, or amount payable or refundable
- Section 517 Receipt to be given
- Section 518 Indemnity
- Section 519 Power to tender immunity from prosecution
- Section 520 Cognizance of offences
- Section 521 Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply.
- Section 522 Return of income, etc , not to be invalid on certain grounds
- Section 523 Notice deemed to be valid in certain circumstances
- Section 524 Presumption as to assets, books of account, etc
- Section 525 Authorisation and assessment in case of search or requisition
- Section 526 Bar of suits in civil courts
- Section 527 Power to make exemption, etc , in relation to participation in business of prospecting for, extraction, etc , of mineral oils
- Section 528 Power of Central Government or Board to condone delays in obtaining approval
- Section 529 Power to withdraw approval
- Section 530 Act to have effect pending legislative provision for charge of tax
- Section 531 Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
- Section 532 Power to frame schemes
- Section 533 Power to make rules
- Section 534 Laying before Parliament
- Section 535 Removal of difficulties
- Section 536 Repeal and savings.
- Schedule Schedule I Conditions for Certain Activities Not to Constitute Business Connection in India
- Schedule Schedule II Income Not to Be Included in Total Income
- Schedule Schedule III Income Not to Be Included in Total Income of Eligible Persons
- Schedule Schedule IV Income Not to Be Included in Total Income of Eligible Non-Residents, Foreign Companies and Other Such Persons
- Schedule Schedule V Income Not to Be Included in Total Income of Certain Eligible Persons Including Investment Funds, Business Trusts and Their Unit Holders
- Schedule Schedule VI Income Not to Be Included in Total Income of Certain Eligible Persons in International Financial Services Centre or Having Income Therefrom
- Schedule Schedule VII Persons Exempt from Tax
- Schedule Schedule VIII Income Not to Be Included in the Total Income of Political Parties and Electoral Trusts
- Schedule Schedule IX Deduction for Tea Development Account, Coffee Development Account and Rubber Development Account for Computing Income Under the Head “profits and Gains of Business or Profession
- Schedule Schedule X Deduction for Site Restoration Fund for Computing Income Under the Head Profits and Gains of Business or Profession
- Schedule Schedule XI Recognised Provident Funds
- Schedule Schedule XII Minerals
- Schedule Schedule XIII List of Articles or Things
- Schedule Schedule XIV Insurance Business
- Schedule Schedule XV Deduction in Respect of Life Insurance Premia, Contribution to Provident Fund, Subscription to Certain Equity Shares, Etc.
- Schedule Schedule XVI Permitted Modes of Investment or Deposits
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