Rahul Jain & Associates, Chartered Accountants, Pune

508, White Square, Hinjewadi-Wakad Road, Above Kotak Bank, Wakad, Pune-411057

+91 9890462957
enquiry@rahuljainassociates.in

Monday - Friday : 9:30am to 6:30pm
Saturday : 10:30am to 4pm

+91 98904 62957enquiry@rahuljainassociates.in


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Income_tax_2025

Section / Rule Number Content


CHAPTER I-PRELIMINARY
CHAPTER II-BASIS OF CHARGE
CHAPTER III- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
CHAPTER IV- COMPUTATION OF TOTAL INCOME
CHAPTER V- INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
CHAPTER VI-AGGREGATION OF INCOME
CHAPTER VII- SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
CHAPTER VIII-DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
CHAPTER IX- REBATES AND RELIEFS
CHAPTER X- SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
CHAPTER XI-GENERAL ANTI-AVOIDANCE RULE
CHAPTER XII-MODE OF PAYMENT IN CERTAIN CASES, ETC.
CHAPTER XIII-DETERMINATION OF TAX IN SPECIAL CASES
CHAPTER XIV-TAX ADMINISTRATION
CHAPTER XV- RETURN OF INCOME
CHAPTER XVI- PROCEDURE FOR ASSESSMENT
CHAPTER XVII-SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
CHAPTER XVIII- APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
CHAPTER XIX- COLLECTION AND RECOVERY OF TAX
CHAPTERXX- REFUNDS
CHAPTER XXI- PENALTIES
CHAPTER XXII-OFFENCES AND PROSECUTION
CHAPTER XXIII-MISCELLANEOUS
SCHEDULE I
SCHEDULE II
SCHEDULE III
SCHEDULE IV
SCHEDULE V
SCHEDULE VI
SCHEDULE VII
SCHEDULE VIII
SCHEDULE IX
SCHEDULE X
SCHEDULE XI
SCHEDULE XII
SCHEDULE XIII
SCHEDULE XIV
SCHEDULE XV
SCHEDULE XVI
Others