Income-tax Act, 1961

• 1 Short title, extent and commencement.
• 2 Definitions.
• 3 "Previous year" defined.

• 4 Charge of income-tax.
• 5 Scope of total income.
• 5A Apportionment of income between spouses governed by Portuguese Civil Code.
• 6 Residence in India.
• 7 Income deemed to be received.
• 8 Dividend income.
• 9 Income deemed to accrue or arise in India.
• 9A Certain activities not to constitute business connection in India.
• 9B Income on receipt of capital asset or stock in trade by specified person from specified entity.

• 10 Incomes not included in total income.
• 10A Special provision in respect of newly established undertakings in free trade zone, etc.
• 10AA Special provisions in respect of newly established Units in Special Economic Zones.
• 10B Special provisions in respect of newly established hundred per cent export-oriented undertakings.
• 10BA Special provisions in respect of export of certain articles or things.
• 10BB Meaning of computer programmes in certain cases.
• 10C Special provision in respect of certain industrial undertakings in North- Eastern Region.
• 11 Income from property held for charitable or religious purposes.
• 12 Income of trusts or institutions from contributions.
• 12A Conditions for applicability of sections 11 and 12.
• 12AA Procedure for registration.
• 12AB Procedure for fresh registration.
• 12AC [Merger of charitable trusts or institutions in certain cases.
• 13 Section 11 not to apply in certain cases.
• 13A Special provision relating to incomes of political parties.
• 13B Special provisions relating to voluntary contributions received by electoral trust.

• 60 Transfer of income where there is no transfer of assets.
• 61 Revocable transfer of assets.
• 62 Transfer irrevocable for a specified period.
• 63 "Transfer" and "revocable transfer" defined.
• 64 Income of individual to include income of spouse, minor child, etc.
• 65 Liability of person in respect of income included in the income of another person.

[Chapter VI-B, consisting of section 80VVA, omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original Chapter was inserted by the Finance Act, 1983, w.e.f. 1-4-1984 and amended by the Finance Act, 1985, w.e.f. 1-4-1986 and Finance Act, 1986, w.e.f. 1-4-1987.]

• 80VVA Omitted

• 81 Omitted
• 82 Omitted
• 83 Omitted
• 84 Omitted
• 85 Omitted
• 85A Omitted
• 85B Omitted
• 85C Omitted
• 86 Share of member of an association of persons or body of individuals in the income of the association or body.
• 86A Deduction from tax on certain securities.Omitted

• 90 Agreement with foreign countries or specified territories.
• 90A Adoption by Central Government of agreement between specified associations for double taxation relief.
• 91 Countries with which no agreement exists.

• 92 Computation of income from international transaction having regard to arm's length price.
• 92A Meaning of associated enterprise.
• 92B Meaning of international transaction.
• 92BA Meaning of specified domestic transaction.
• 92C Computation of arm's length price.
• 92CA Reference to Transfer Pricing Officer.
• 92CB Power of Board to make safe harbour rules.
• 92CC Advance pricing agreement.
• 92CD Effect to advance pricing agreement.
• 92CE Secondary adjustment in certain cases.
• 92D Maintenance, keeping and furnishing of information and document by certain persons.
• 92E Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.
• 92F Definitions of certain terms relevant to computation of arm's length price, etc.
• 93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
• 94 Avoidance of tax by certain transactions in securities.
• 94A Special measures in respect of transactions with persons located in notified jurisdictional area.
• 94B Limitation on interest deduction in certain cases.

• 95 Applicability of General Anti-Avoidance Rule.
• 96 Impermissible avoidance arrangement.
• 97 Arrangement to lack commercial substance.
• 98 Consequences of impermissible avoidance arrangement.
• 99 Treatment of connected person and accommodating party.
• 100 Application of this Chapter.
• 101 Framing of guidelines.
• 102 Definitions.

[Chapter XI omitted by the Finance Act, 1987, w.e.f. 1-4-1988. While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965, sections 104 to 109 were omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]

• 103 Omitted
• 104 Income-tax on undistributed income of certain companies.Omitted
• 105 Special provisions for certain companies.Omitted
• 106 Period of limitation for making orders under section 104.Omitted
• 107 Approval of Inspecting Assistant Commissioner for orders under section 104.Omitted
• 107A Reduction of minimum distribution in certain cases.Omitted
• 108 Savings for company in which public are substantially interested.Omitted
• 109 "Distributable income", "investment company" and "statutory percentage" defined.Omitted

• 110 Determination of tax where total income includes income on which no tax is payable.
• 111 Tax on accumulated balance of recognised provident fund.
• 111A Tax on short-term capital gains in certain cases.
• 112 Tax on long-term capital gains.
• 112A Tax on long-term capital gains in certain cases.
• 113 Tax in the case of block assessment of search cases.
• 114 Tax on capital gains in cases of assessees other than companies.Omitted
• 115 Tax on capital gains in case of companies.Omitted
• 115A Tax on dividends, royalty and technical service fees in the case of foreign companies.
• 115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
• 115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
• 115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
• 115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
• 115B Tax on profits and gains of life insurance business.
• 115BA Tax on income of certain manufacturing] domestic companies.
• 115BAA Tax on income of certain domestic companies.
• 115BAB Tax on income of new manufacturing domestic companies.
• 115BAC Tax on income of individuals, Hindu undivided family and others.
• 115BAD Tax on income of certain resident co-operative societies.
• 115BAE Tax on income of certain new manufacturing co-operative societies.
• 115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever.
• 115BBA Tax on non-resident sportsmen or sports associations.
• 115BBB Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds.
• 115BBC Anonymous donations to be taxed in certain cases.
• 115BBD Tax on certain dividends received from foreign companies.
• 115BBDA Tax on certain dividends received from domestic companies.
• 115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
• 115BBF Tax on income from patent.
• 115BBG Tax on income from transfer of carbon credits.
• 115BBH Tax on income from virtual digital asset.
• 115BBI Specified income of certain institutions.
• 115BBJ Tax on winnings from online games.

• 115C Definitions.
• 115D Special provision for computation of total income of non-residents.
• 115E Tax on investment income and long-term capital gains.
• 115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
• 115G Return of income not to be filed in certain cases.
• 115H Benefit under Chapter to be available in certain cases even after the assessee becomes resident.
• 115-I Chapter not to apply if the assessee so chooses.

• 115J Special provisions relating to certain companies.
• 115JA Deemed income relating to certain companies.
• 115JAA Tax credit in respect of tax paid on deemed income relating to certain companies.
• 115JB Special provision for payment of tax by certain companies.

• 115JC Special provisions for payment of tax by certain persons other than a company.
• 115JD Tax credit for alternate minimum tax.
• 115JE Application of other provisions of this Act.
• 115JEE Application of this Chapter to certain persons.
• 115JF Interpretation in this Chapter.

• 115JG Conversion of an Indian branch of foreign company into subsidiary Indian company.

• 115JH Foreign company said to be resident in India.

[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act, 1997, w.e.f. 1-4-1998. Earlier Chapter XII-C was inserted by the Finance Act, 1992, w.e.f. 1-4-1993.]

• 115K Special provision for computation of income in certain cases.Omitted
• 115L Return of income not to be filed in certain cases.Omitted
• 115M Special provision for disallowance of deductions and rebate of income-tax.Omitted
• 115N Bar of proceedings in certain cases.Omitted

• 115-O Tax on distributed profits of domestic companies.
• 115P Interest payable for non-payment of tax by domestic companies.
• 115Q When company is deemed to be in default.

• 115QA Tax on distributed income to shareholders.
• 115QB Interest payable for non-payment of tax by company.
• 115QC When company is deemed to be assessee in default.

• 115R Tax on distributed income to unit holders.
• 115S Interest payable for non-payment of tax.
• 115T Unit Trust of India or Mutual Fund to be an assessee in default.

• 115TA Tax on distributed income to investors.
• 115TB Interest payable for non-payment of tax.
• 115TC Securitisation trust to be assessee in default.
• 115TCA Tax on income from securitisation trusts.

• 115TD Tax on accreted income.
• 115TE Interest payable for non-payment of tax by specified person.
• 115TF When specified person is deemed to be assessee in default.

• 115U Tax on income in certain cases.

• 115UA Tax on income of unit holder and business trust.

• 115UB Tax on income of investment fund and its unit holders.

• 139 Return of income.
• 139A Permanent account number.
• 139AA Quoting of Aadhaar number.
• 139B Scheme for submission of returns through Tax Return Preparers.
• 139C Power of Board to dispense with furnishing documents, etc., with return.
• 139D Filing of return in electronic form.
• 140 Return by whom to be verified.
• 140A Self-assessment.
• 140B Tax on updated return.
• 141 Provisional assessment.Omitted
• 141A Provisional assessment for refund.Omitted
• 142 Inquiry before assessment.
• 142A Estimation of value of assets by Valuation Officer.
• 142B Faceless inquiry or Valuation.
• 143 Assessment.
• 144 Best judgment assessment.
• 144A Power of Joint Commissioner to issue directions in certain cases.
• 144B Faceless Assessment.
• 144BA Reference to Principal Commissioner or Commissioner in certain cases.
• 144C Reference to dispute resolution panel.
• 145 Method of accounting.
• 145A Method of accounting in certain cases.
• 145B Taxability of certain income.
• 146 Reopening of assessment at the instance of the assessee.Omitted
• 147 Income escaping assessment.
• 147A [Assessing Officer for purposes of sections 148 and 148A.
• 148 [Issue of notice where income has escaped assessment.
• 148A Procedure before issuance of notice under section 148.
• 148B Prior approval for assessment, reassessment or recomputation in certain cases.
• 149 [Time limit for notices under sections 148 and 148A.
• 150 [Provision for cases where assessment is in pursuance of an order on appeal, etc.
• 151 [Sanction for issue of notice.
• 151A Faceless assessment of income escaping assessment.
• 152 Other provisions.
• 153 Time limit for completion of assessment, reassessment and recomputation.
• 153A Assessment in case of search or requisition.
• 153B Time limit for completion of assessment under section 153A.
• 153C Assessment of income of any other person.
• 153D Prior approval necessary for assessment in cases of search or requisition.
• 154 Rectification of mistake.
• 155 Other amendments.
• 156 Notice of demand.
• 156A Modification and revision of notice in certain cases.
• 157 Intimation of loss.
• 157A Faceless rectification, amendments and issuance of notice or intimation.
• 158 Intimation of assessment of firm.

• 158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
• 158AA Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court.
• 158AB Procedure where an identical question of law is pending before High Courts or Supreme Court.

• 158B Definitions.
• 158BA Assessment of [total undisclosed income] as a result of search.
• 158BB Computation of [total undisclosed income] of block period.
• 158BC Procedure for block assessment.
• 158BD [Undisclosed income of any other person.
• 158BE Time-limit for completion of block assessment.
• 158BF Certain interests and penalties not to be levied or imposed.
• 158BFA Levy of interest and penalty in certain cases.
• 158BG Authority competent to make assessment of block period.
• 158BH Application of other provisions of this Act.
• 158BI Chapter not to apply in certain circumstances.Omitted

• 186 Omitted

• 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends.Omitted
• 236 Relief to company in respect of dividend paid out of past taxed profits.
• 236A Relief to certain charitable institutions or funds in respect of certain dividends.

• 237 Refunds.
• 238 Person entitled to claim refund in certain special cases.
• 239 Form of claim for refund and limitation.
• 239A Refund for denying liability to deduct tax in certain cases.
• 240 Refund on appeal, etc.
• 241 Power to withhold refund in certain cases.Omitted
• 241A Withholding of refund in certain cases.
• 242 Correctness of assessment not to be questioned.
• 243 Interest on delayed refunds.
• 244 Interest on refund where no claim is needed.
• 244A Interest on refunds.
• 245 Set off and withholding of refunds in certain cases.

• 245A Definitions.
• 245AA Interim Boards for Settlement.
• 245B Income-tax Settlement Commission.
• 245BA Jurisdiction and powers of Settlement Commission.
• 245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
• 245BC Power of Chairman to transfer cases from one Bench to another.
• 245BD Decision to be by majority.
• 245C Application for settlement of cases.
• 245D Procedure on receipt of an application under section 245C.
• 245DD Power of Settlement Commission to order provisional attachment to protect revenue.
• 245E Power of Settlement Commission to reopen completed proceedings.
• 245F Powers and procedure of Settlement Commission.
• 245G Inspection, etc., of reports.
• 245H Power of Settlement Commission to grant immunity from prosecution and penalty.
• 245HA Abatement of proceeding before Settlement Commission.
• 245HAA Credit for tax paid in case of abatement of proceedings.
• 245-I Order of settlement to be conclusive.
• 245J Recovery of sums due under order of settlement.
• 245K Bar on subsequent application for settlement.
• 245L Proceedings before Settlement Commission to be judicial proceedings.
• 245M Option to withdraw pending application.

• 245MA Dispute Resolution Committee.

• 245N Definitions.
• 245-O Authority for Advance Rulings.
• 245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member.
• 245-OB Board for Advance Rulings.
• 245P Vacancies, etc., not to invalidate proceedings.
• 245Q Application for advance ruling.
• 245R Procedure on receipt of application.
• 245RR Appellate authority not to proceed in certain cases.
• 245S Applicability of advance ruling.
• 245T Advance ruling to be void in certain circumstances.
• 245U Powers of the Authority.
• 245V Procedure of Authority.
• 245W Appeal.

• 269A Definitions.
• 269AB Registration of certain transactions.
• 269B Competent authority.
• 269C Immovable property in respect of which proceedings for acquisition may be taken.
• 269D Preliminary notice.
• 269E Objections.
• 269F Hearing of objections.
• 269G Appeal against order for acquisition.
• 269H Appeal to High Court.
• 269-I Vesting of property in Central Government.
• 269J Compensation.
• 269K Payment or deposit of compensation.
• 269L Assistance by Valuation Officers.
• 269M Powers of competent authority.
• 269N Rectification of mistakes.
• 269-O Appearance by authorised representative or registered valuer.
• 269P Statement to be furnished in respect of transfers of immovable property.
• 269Q Chapter not to apply to transfers to relatives.
• 269R Properties liable for acquisition under this Chapter not to be acquired under other laws.
• 269RR Chapter not to apply where transfer of immovable property made after a certain date.
• 269S Chapter not to extend to State of Jammu and Kashmir.Omitted

• 269SS Mode of taking or accepting certain loans, deposits and specified sum.
• 269ST Mode of undertaking transactions.
• 269SU Acceptance of payment through prescribed electronic modes.
• 269T Mode of repayment of certain loans or deposits.
• 269TT Mode of repayment of Special Bearer Bonds, 1991.

• 269U Commencement of Chapter.
• 269UA Definitions.
• 269UB Appropriate authority.
• 269UC Restrictions on transfer of immovable property.
• 269UD Order by appropriate authority for purchase by Central Government of immovable property.
• 269UE Vesting of property in Central Government.
• 269UF Consideration for purchase of immovable property by Central Government.
• 269UG Payment or deposit of consideration.
• 269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration.
• 269UI Powers of the appropriate authority.
• 269UJ Rectification of mistakes.
• 269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property.
• 269UL Restrictions on registration, etc., of documents in respect of transfer of immovable property.
• 269UM Immunity to transferor against claims of transferee for transfer.
• 269UN Order of appropriate authority to be final and conclusive.
• 269UO Chapter not to apply to certain transfers.
• 269UP Chapter not to apply where transfer of immovable property effected after certain date.

• 270 Failure to furnish information regarding securities, etc.Omitted
• 270A Penalty for under-reporting and misreporting of income.
• 270AA Immunity from imposition of penalty, etc.
• 271 Failure to furnish returns, comply with notices, concealment of income, etc.
• 271A Failure to keep, maintain or retain books of account, documents, etc.
• 271AA Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions.
• 271AAA Penalty where search has been initiated.
• 271AAB Penalty where search has been initiated.
• 271AAC Penalty in respect of certain income.
• 271AAD Penalty for false entry, etc., in books of account.
• 271AAE Benefits to related persons.
• 271B Failure to get accounts audited.
• 271BA Penalty for failure to furnish report under section 92E.
• 271BB Failure to subscribe to the eligible issue of capital.Omitted
• 271C Penalty for failure to deduct tax at source.
• 271CA Penalty for failure to collect tax at source.
• 271D Penalty for failure to comply with the provisions of section 269SS.
• 271DA Penalty for failure to comply with provisions of section 269ST.
• 271DB Penalty for failure to comply with provisions of section 269SU.
• 271E Penalty for failure to comply with the provisions of section 269T.
• 271F Penalty for failure to furnish return of income.
• 271FA Penalty for failure to furnish statement of financial transaction or reportable account.
• 271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account.
• 271FAB Penalty for failure to furnish statement or information or document by an eligible investment fund.
• 271FB Penalty for failure to furnish return of fringe benefits.
• 271G Penalty for failure to furnish information or document under section 92D.
• 271GA Penalty for failure to furnish information or document under section 285A.
• 271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286.
• 271GC [Penalty for failure to submit statement under section 285.
• 271H Penalty for failure to furnish statements, etc.
• 271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195.
• 271J Penalty for furnishing incorrect information in reports or certificates.
• 271K Penalty for failure to furnish statements, etc.
• 272 Failure to give notice of discontinuance.Omitted
• 272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
• 272AA Penalty for failure to comply with the provisions of section 133B.
• 272B Penalty for failure to comply with the provisions of section 139A.
• 272BB Penalty for failure to comply with the provisions of section 203A.
• 272BBB Penalty for failure to comply with the provisions of section 206CA.
• 273 False estimate of, or failure to pay, advance tax.
• 273A Power to reduce or waive penalty, etc., in certain cases.
• 273AA Power of Principal Commissioner orCommissioner to grant immunity from penalty.
• 273B Penalty not to be imposed in certain cases.
• 274 Procedure.
• 275 [Bar of limitation for imposing penalties.

• 275A [Contravention of order made during search action.]
• 275B [Failure to afford facility for inspection of books of account during search.]
• 276 Removal, concealment, transfer or delivery of property to thwart tax recovery.
• 276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178.
• 276AA Failure to comply with the provisions of section 269AB or section 269-I.Omitted
• 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL.
• 276B [Failure to pay tax to credit of Central Government under Chapter XII-D or XVII-B.
• 276BB [Failure to pay tax collected at source.
• 276C [Wilful attempt to evade tax, etc.
• 276CC [Failure to furnish returns of income.
• 276CCC [Failure to furnish return of income in search cases.
• 276D [Failure to comply with a direction of special audit or valuation.
• 276DD Failure to comply with the provisions of section 269SS.Omitted
• 276E Failure to comply with the provisions of section 269T.Omitted
• 277 False statement in verification, etc.
• 277A Falsification of books of account or document, etc.
• 278 Abetment of false return, etc.
• 278A Punishment for second and subsequent offences.
• 278AA Punishment not to be imposed in certain cases.
• 278AB Power of Principal Commissioner or Commissioner to grant immunity from prosecution.
• 278B Offences by companies.
• 278C Offences by Hindu undivided families.
• 278D Presumption as to assets, books of account, etc., in certain cases.
• 278E Presumption as to culpable mental state.
• 279 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.
• 279A Certain offences to be non-cognizable.
• 279B Proof of entries in records or documents.
• 280 Disclosure of particulars by public servants.
• 280A Special Courts.
• 280B Offences triable by Special Court.
• 280C Trial of offences as summons case.
• 280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court.

[Chapter XXII-A, consisting of sections 280A, 280B , 280C , 280D , 280E, 280F, 280G, 280H, 280-I, 280J, 280K, 280L, 280M, 280N, 280-O, 280P, 280Q, 280R, 280S, 280T, 280U, 280V, 280W and 280X, omitted by the Finance Act, 1988, w.e.f. 1-4-1988. The Chapter was inserted by the Finance Act, 1964, w.e.f. 1-4-1964 and has not been in operation since 1-4-1969 when the requirement as to annuity deposit was discontinued by the Finance Act, 1968, w.e.f. 1-4-1968 through an amendment made in section 280C.]

[Chapter XXII-B, consisting of sections 280Y, 280Z , 280ZA , 280ZB , 280ZC , 280ZD and 280ZE , omitted by the Finance Act, 1990, w.e.f. 1-4-1990. No tax credit certificate granted under section 280Z or section 280ZC shall be produced before the Assessing Officer after the 31st day of March, 1991 for the purposes of sub-section (6) of section 280Z or, as the case may be, sub-section (4) of section 280ZC. Earlier Chapter XXII-B was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

• 280Y Definitions.Omitted
• 280Z Tax credit certificates to certain equity shareholders.Omitted
• 280ZA Tax credit certificates for shifting of industrial undertaking from urban area.Omitted
• 280ZB Tax credit certificate to certain manufacturing companies in certain cases.Omitted
• 280ZC Tax credit certificate in relation to exports.Omitted
• 280ZD Tax credit certificates in relation to increased production of certain goods.Omitted
• 280ZE Tax credit certificate scheme.Omitted

• 281 Certain transfers to be void.
• 281A Effect of failure to furnish information in respect of properties held benami.Omitted
• 281B Provisional attachment to protect revenue in certain cases.
• 282 Service of notice generally.
• 282A Authentication of notices and other documents.
• 282B Allotment of Document Identification Number.Omitted
• 283 Service of notice when family is disrupted or firm, etc., is dissolved.
• 284 Service of notice in the case of discontinued business.
• 285 Submission of statement by a non-resident having liaison office.
• 285A Furnishing of information or documents by an Indian concern in certain cases.
• 285B Submission of statements by producers of cinematograph films or persons engaged in specified activity.
• 285BA Obligation to furnish statement of financial transaction or reportable account.
• 285BAA [Obligation to furnish information on transaction of crypto-asset.
• 285BB Annual information statement.
• 286 Furnishing of report in respect of international group.
• 287 Publication of information respecting assessees in certain cases.
• 287A Appearance by registered valuer in certain matters.
• 288 Appearance by authorised representative.
• 288A Rounding off of income.
• 288B Rounding off amount payable and refund due.
• 289 Receipt to be given.
• 290 Indemnity.
• 291 Power to tender immunity from prosecution.
• 292 Cognizance of offences.
• 292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.
• 292B Return of income, etc., not to be invalid on certain grounds.
• 292BA [Assessments not to be invalid on certain grounds.
• 292BB Notice deemed to be valid in certain circumstances.
• 292BC [Circumstances in which approvals by income-tax authority not to be invalid.
• 292C Presumption as to assets, books of account, etc.
• 292CC Authorisation and assessment in case of search or requisition.
• 293 Bar of suits in civil courts.
• 293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils.
• 293B Power of Central Government or Board to condone delays in obtaining approval.
• 293C Power to withdraw approval.
• 293D Faceless approval or registration.
• 294 Act to have effect pending legislative provision for charge of tax.
• 294A Power to make exemption, etc., in relation to certain Union territories.
• 295 Power to make rules.
• 296 Rules and certain notifications to be placed before Parliament.
• 297 Repeals and savings.
• 298 Power to remove difficulties.