Central Bare Acts 1961

The Income-tax Act, 1961

State: Central

Year: 1961

..... Section2 - Definitions.-In this Act, unless the context otherwise requires,- ChapterXVII-C - ;] Section3 - Subs. by Act 42 of 1970, s. 2, for sub-clause Section4 - Subs. by s. 2, ibid., for the proviso Section5 - Ins. by s. 3, ibid Section6 - Ins. by Act 18 of 2008, s. 3 Section7 - Ins. by Act 17 of 2013, s. 3 Section8 - Ins. by Act 20 of 1967, s. 4 Section9 - Clause Section10 - Subs. by Act 33 of 1996, s. 3, for “Assistant Commissioner” Section11 - Subs. by Act 21 of 1998, s. 3, for “Assistant Commissioner” Section12 - Subs. by s. 3, ibid., for “Assistant Director” Section13 - Ins. by Act 13 of 2018, s. 3 Section14 - Ins. by Act 23 of 2004, s. 3 Section15 - Ins. by Act 28 of 2016, s.3 Section16 - Subs. by Act 21 of 2006, s. 3, for “an agreement entered into by the Central Government under section 90, whichever is Section17 - Subs. by Act 4 of 1988, s. 2, for “Commissioner” Section18 - Subs. by Act 25 of 2014, s. 4, for “Commissioner” Section19 - The words, figures and letters “section 44AC or” omitted by Act 22 of 1995, s. 13 Section20 - Subs. by Act 32 of 2003, s. 23, for “section 44BB or section 44BBA or section 44BBB” Section21 - Ins. by Act 10 of 2000, s. 31 Section22 - Income from house property.-The annual value of property consisting of any buildings or lands appurtenant thereto of Section23 - Ins. by Act 49 of 1991, s. 26 Section24 - Ins. by Act 14 of 1982, s. 15 Section25 - Amounts not deductible from income from house property.- Notwithstanding anything contained in section 24, any 10*** Section26 - Property owned by co-owners.-Where property consisting of buildings or buildings and lands appurtenant thereto is owned Section27 - Ins. by Act 7 of 2017, s. 83 Section28 - Profits and gains of business or profession.-The following income shall be chargeable to income-tax under the head Section29 - Income from profits and gains of business or profession, how computed.-The income.....

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