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IPRELIMINARYSections 1–3
IIBASIS OF CHARGESections 4–9B
IIIINCOMES WHICH DO NOT FORM PART OF TOTAL INCOMESections 10–13B
IVCOMPUTATION OF TOTAL INCOMESections 14–59
VINCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOMESections 60–65
VIAGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSSSections 66–80
VIADEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOMESections 80A–80VV
VI-BRESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIESSection 80VVA
VIIINCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLESections 81–86A
VIIIREBATES AND RELIEFSSections 87–89A
IXDOUBLE TAXATION RELIEFSections 90–91
XSPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAXSections 92–94B
X-AGENERAL ANTI-AVOIDANCE RULESections 95–102
XIADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITSSections 103–109
XIIDETERMINATION OF TAX IN CERTAIN SPECIAL CASESSections 110–115BBJ
XII-ASPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTSSections 115C–115-I
XII-BSPECIAL PROVISIONS RELATING TO CERTAIN COMPANIESSections 115J–115JB
XII-BASPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANYSections 115JC–115JF
XII-BBSPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANYSection 115JG
XII-BCSPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIASection 115JH
XII-CSPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.Sections 115K–115N
XII-DSPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIESSections 115-O–115Q
XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARESSections 115QA–115QC
XII-ESPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOMESections 115R–115T
XII-EASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTSSections 115TA–115TCA
XII-EBSPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONSSections 115TD–115TF
XII-FSPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDSSection 115U
XII-FASPECIAL PROVISIONS RELATING TO BUSINESS TRUSTSSection 115UA
XII-FBSPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDSSection 115UB
XII-GSPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIESSections 115V–115VZC
XII-HINCOME-TAX ON FRINGE BENEFITSSections 115W–115WM
XIIIINCOME-TAX AUTHORITIESSections 116–138
XIVPROCEDURE FOR ASSESSMENTSections 139–158
XIV-ASPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALSSections 158A–158AB
XIV-BSPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASESSections 158B–158BI
XVLIABILITY IN SPECIAL CASESSections 159–181
XVISPECIAL PROVISIONS APPLICABLE TO FIRMSSections 182–189A
XVIICOLLECTION AND RECOVERY OF TAXSections 190–234-I
XVIIIRelief respecting tax on dividends in certain casesSections 235–236A
XIXRefundsSections 237–245
XIX-ASettlement of casesSections 245A–245M
XIX-AADISPUTE RESOLUTION COMMITTEE IN CERTAIN CASESSection 245MA
XIX-BADVANCE RULINGSSections 245N–245W
XXAPPEALS AND REVISIONSections 246–269
XX-AACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAXSections 269A–269S
XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAXSections 269SS–269TT
XX-CPURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFERSections 269U–269UP
XXIPENALTIES IMPOSABLESections 270–275
XXIIOFFENCES AND PROSECUTIONSSections 275A–280D
XXII-AANNUITY DEPOSITS
XXII-BTAX CREDIT CERTIFICATESSections 280Y–280ZE
XXIIIMISCELLANEOUSSections 281–298
Schedules14

Income-tax Act, 1961›Chapter XVI: SPECIAL PROVISIONS APPLICABLE TO FIRMSSections 182–189A

1961Section 186Omitted

186. Section 186

‹ 185 187 ›

In the 2025 Act0 matches

No counterpart in the correspondence.

Note from this app, not the Act's text

The PDF prints neither section 186 nor a note on it; other sections cite it (for example section 154(7)). Not listed on the website.

‹ PreviousSection 185Assessment when section 184 not complied with.Next ›Section 187Change in constitution of a firm.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·

In the 2025 Act

No counterpart in the correspondence.

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