person or an institution recognised as such by the Chief Inspector
*Dated 23-9-1948
†Shall be repealed by the Occupational Safety, Health and Working Conditions Code, 2020, with effect from a date yet to be notified.
1. Substituted by the Adaptation of Laws Order, 1950.
2. Words “except the State of Jammu and Kashmir” omitted by the Central Labour Laws (Extension to Jammu and Kashmir) Act, 1970, w.e.f. 1-9-1971. Earlier said quoted words were substituted by the Part B States (Laws) Act, 1951, w.e.f. 1-4-1951.
3. Inserted by the Factories (Amendment) Act, 1954, w.e.f. 7-5-1954.
4. Inserted by the Factories (Amendment) Act, 1987, w.e.f. 1-12-1987.
© Taxmann Price : ` 95
Published by :
Taxmann Publications (P.) Ltd.
Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India
Phone : +91-11-45562222
Website : www.taxmann.com
E-mail : sales@taxmann.com
Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India
Printed at :
Tan Prints (India) Pvt. Ltd.
44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India
E-mail : sales@tanprints.com
Disclaimer
Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications.
No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.
For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.
SECTION
Arrangement of Sections
INCOME-TAX ACT, 1961
CHAPTER I PRELIMINARY
1. Short title, extent and commencement
2. Definitions
3. “Previous year” defined
CHAPTER II BASIS OF CHARGE
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
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
10. Incomes not included in total income
SECTION
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
CHAPTER IV
COMPUTATION OF TOTAL INCOME
Heads of income
14. Heads of income
14A. Expenditure incurred in relation to income not includible in total income
A.—Salaries
15. Salaries
16. Deductions from salaries
17. “Salary”, “perquisite” and “profits in lieu of salary” defined
B.—[Omitted]
18. [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
19. [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
20. [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
21. [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
1.5
SECTION
ARRANGEMENT OF SECTIONS
C.—Income from house property
22. Income from house property
23. Annual value how determined
24. Deductions from income from house property
25. Amounts not deductible from income from house property
25A. Special provision for arrears of rent and unrealised rent received subsequently
26. Property owned by co-owners
27. “Owner of house property”, “annual charge”, etc., defined
D.—Profits and gains of business or profession
28. Profits and gains of business or profession
29. Income from profits and gains of business or profession, how computed
30. Rent, rates, taxes, repairs and insurance for buildings
31. Repairs and insurance of machinery, plant and furniture
32. Depreciation
32A. Investment allowance
32AB. Investment deposit account
32AC. Investment in new plant or machinery
32AD. Investment in new plant or machinery in notified backward areas in certain States
33. Development rebate
33A. Development allowance
33AB. Tea development account, coffee development account and rubber development account
33ABA. Site Restoration Fund
33AC. Reserves for shipping business
33B. Rehabilitation allowance
34. Conditions for depreciation allowance and development rebate
34A. Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies
35. Expenditure on scientific research
35A. Expenditure on acquisition of patent rights or copyrights
35AB. Expenditure on know-how
35ABA. Expenditure for obtaining right to use spectrum for telecommunication services
INCOME-TAX ACT 1961 | COMPANIES ACT 2013 | CGST ACT 2017 – BARE ACT WITHOUT COMMENTS | AIBE
AUTHOR : TAXMANN'S EDITORIAL BOARD
PUBLISHER : TAXMANN
DATE OF PUBLICATION : AUGUST 2025
EDITION : 2025 EDITION
ISBN NO : 9789371266048
NO. OF PAGES : 88
BINDING TYPE : PAPERBACK
DESCRIPTION
Income-Tax Act 1961 | Companies Act 2013 | CGST Act 2017 [Bare Act without Comments] by Taxmann for All India Bar Examination (AIBE) presents only the Arrangement of Sections. Designed as a quick-reference index, it helps AIBE aspirants and professionals locate provisions swiftly. Unlike Bare Acts, it does not include the full text; instead, it only includes section headings and chapter sequencing.
The Present Publication is the 2025 Edition, covering the amended and updated list of sections of the Income-Tax Act [Act No. 43 of 1961] | Companies Act [Act No. 18 of 2013] | CGST Act [Act No. 12 of 2017], with the following noteworthy features:
• [Arrangement Only] Section-wise list with headings, without statutory text
• [Quick Navigation] Handy index for instant reference
• [Three Laws in One] Income-tax Act, Companies Act, and CGST in a single volume
• [Exam-oriented] Tailored for AIBE and competitive exams
• [Updated to 2025] Incorporates the latest amendments in headings/numbering
• [Compact & Affordable] Easy to carry and cost-effective
