Datasets:

varshith7
/

income-tax-act-india

act_name stringclasses 2 values	section_id stringclasses 631 values	section_title stringlengths 6 81	content stringlengths 9 11.4k	subsections listlengths 0 64	keywords listlengths 1 11	summary stringlengths 22 107
Income Tax Act, 1961	1	Short title, extent and commencement.	1. Short title, extent and commencement.	[]	[ "1", "Short" ]	Section 1 (Short title, extent and commencement.): 1.
Income Tax Act, 1961	2	Definitions.	2. Definitions. 3. “Previous year” defined. CHAPTER II BASIS OF CHARGE	[]	[ "2", "Definitions", "Previous" ]	Section 2 (Definitions.): 2.
Income Tax Act, 1961	4	Charge of income-tax.	4. Charge of income-tax.	[]	[ "4", "Charge" ]	Section 4 (Charge of income-tax.): 4.
Income Tax Act, 1961	5	Scope of total income.	5. Scope of total income.	[]	[ "5", "Scope" ]	Section 5 (Scope of total income.): 5.
Income Tax Act, 1961	5A	Apportionment of income between spouses governed by Portuguese Civil Code.	5A. Apportionment of income between spouses governed by Portuguese Civil Code.	[]	[ "5A", "Civil", "Apportionment", "Portuguese" ]	Section 5A (Apportionment of income between spouses governed by Portuguese Civil Code.): 5A.
Income Tax Act, 1961	6	Residence in India.	6. Residence in India.	[]	[ "6", "Residence", "India" ]	Section 6 (Residence in India.): 6.
Income Tax Act, 1961	7	Income deemed to be received.	7. Income deemed to be received.	[]	[ "7", "Income" ]	Section 7 (Income deemed to be received.): 7.
Income Tax Act, 1961	8	Dividend income.	8. Dividend income.	[]	[ "8", "Dividend" ]	Section 8 (Dividend income.): 8.
Income Tax Act, 1961	9	Income deemed to accrue or arise in India.	9. Income deemed to accrue or arise in India.	[]	[ "9", "India", "Income" ]	Section 9 (Income deemed to accrue or arise in India.): 9.
Income Tax Act, 1961	9A	Certain activities not to constitute business connection in India.	9A. Certain activities not to constitute business connection in India. CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME	[]	[ "9A", "Certain", "India" ]	Section 9A (Certain activities not to constitute business connection in India.): 9A.
Income Tax Act, 1961	10	Incomes not included in total income.	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 under...	[]	[ "10", "Zones", "Units", "Special", "Incomes", "Economic" ]	Section 10 (Incomes not included in total income.): 10.
Income Tax Act, 1961	10BA	Special provisions in respect of export of certain articles or things.	10BA. Special provisions in respect of export of certain articles or things.	[]	[ "10BA", "Special" ]	Section 10BA (Special provisions in respect of export of certain articles or things.): 10BA.
Income Tax Act, 1961	10BB	Meaning of computer programmes in certain cases.	10BB. Meaning of computer programmes in certain cases. 10C. Special provision in respect of certain industrial undertakings in North-Eastern Region.	[]	[ "10BB", "North", "Region", "Special", "Eastern", "Meaning" ]	Section 10BB (Meaning of computer programmes in certain cases.): 10BB.
Income Tax Act, 1961	11	Income from property held for charitable or religious purposes.	11. Income from property held for charitable or religious purposes.	[]	[ "11", "Income" ]	Section 11 (Income from property held for charitable or religious purposes.): 11.
Income Tax Act, 1961	12	Income of trusts or institutions from contributions.	12. Income of trusts or institutions from contributions.	[]	[ "12", "Income" ]	Section 12 (Income of trusts or institutions from contributions.): 12.
Income Tax Act, 1961	12A	Conditions for applicability of sections 11 and 12.	12A. Conditions for applicability of sections 11 and 12.	[]	[ "12A", "Conditions" ]	Section 12A (Conditions for applicability of sections 11 and 12.): 12A.
Income Tax Act, 1961	12AA	Procedure for registration.	12AA. Procedure for registration.	[]	[ "12AA", "Procedure" ]	Section 12AA (Procedure for registration.): 12AA.
Income Tax Act, 1961	13	Section 11 not to apply in certain cases.	13. Section 11 not to apply in certain cases.	[]	[ "13", "Section" ]	Section 13 (Section 11 not to apply in certain cases.): 13.
Income Tax Act, 1961	13A	Special provision relating to incomes of political parties.	13A. Special provision relating to incomes of political parties. 13B. Special provisions relating to voluntary contributions received by electoral trust.  Subject to verification and confirmation by the Department. 1 CHAPTER IV COMPUTATION OF TOTAL INCOME Heads of income SECTIONS	[]	[ "13A", "Heads", "Subject", "Department", "Special" ]	Section 13A (Special provision relating to incomes of political parties.): 13A.
Income Tax Act, 1961	14	Heads of income.	14. Heads of income.	[]	[ "14", "Heads" ]	Section 14 (Heads of income.): 14.
Income Tax Act, 1961	14A	Expenditure incurred in relation to income not includible in total income.	14A. Expenditure incurred in relation to income not includible in total income. A.—Salaries	[]	[ "14A", "Salaries", "Expenditure" ]	Section 14A (Expenditure incurred in relation to income not includible in total income.): 14A.
Income Tax Act, 1961	15	Salaries.	15. Salaries.	[]	[ "15", "Salaries" ]	Section 15 (Salaries.): 15.
Income Tax Act, 1961	16	Deductions from salaries.	16. Deductions from salaries. 17. “Salary”, “perquisite” and “profits in lieu of salary” defined. B.— [Omitted] 18. [Omitted.]. 19. [Omitted.]. 20. [Omitted.]. 21. [Omitted.]. C.—Income from house property	[]	[ "16", "Salary", "Deductions", "Omitted", "Income" ]	Section 16 (Deductions from salaries.): 16.
Income Tax Act, 1961	22	Income from house property.	22. Income from house property.	[]	[ "22", "Income" ]	Section 22 (Income from house property.): 22.
Income Tax Act, 1961	23	Annual value how determined.	23. Annual value how determined.	[]	[ "23", "Annual" ]	Section 23 (Annual value how determined.): 23.
Income Tax Act, 1961	24	Deductions from income from house property.	24. Deductions from income from house property.	[]	[ "24", "Deductions" ]	Section 24 (Deductions from income from house property.): 24.
Income Tax Act, 1961	25	Amounts not deductible from income from house property.	25. Amounts not deductible from income from house property.	[]	[ "25", "Amounts" ]	Section 25 (Amounts not deductible from income from house property.): 25.
Income Tax Act, 1961	25A	Special provision for arrears of rent and unrealised rent received subsequently.	25A. Special provision for arrears of rent and unrealised rent received subsequently.	[]	[ "25A", "Special" ]	Section 25A (Special provision for arrears of rent and unrealised rent received subsequently.): 25A.
Income Tax Act, 1961	26	Property owned by co-owners.	26. Property owned by co-owners. 27. “Owner of house property”, “annual charge”, etc., defined. D.—Profits and gains of business or profession	[]	[ "26", "Profits", "Property", "Owner" ]	Section 26 (Property owned by co-owners.): 26.
Income Tax Act, 1961	28	Profits and gains of business or profession.	28. Profits and gains of business or profession.	[]	[ "28", "Profits" ]	Section 28 (Profits and gains of business or profession.): 28.
Income Tax Act, 1961	29	Income from profits and gains of business or profession, how computed.	29. Income from profits and gains of business or profession, how computed.	[]	[ "29", "Income" ]	Section 29 (Income from profits and gains of business or profession, how computed.): 29.
Income Tax Act, 1961	30	Rent, rates, taxes, repairs and insurance for buildings.	30. Rent, rates, taxes, repairs and insurance for buildings.	[]	[ "30" ]	Section 30 (Rent, rates, taxes, repairs and insurance for buildings.): 30.
Income Tax Act, 1961	31	Repairs and insurance of machinery, plant and furniture.	31. Repairs and insurance of machinery, plant and furniture.	[]	[ "31", "Repairs" ]	Section 31 (Repairs and insurance of machinery, plant and furniture.): 31.
Income Tax Act, 1961	32	Depreciation.	32. Depreciation.	[]	[ "32", "Depreciation" ]	Section 32 (Depreciation.): 32.
Income Tax Act, 1961	32A	Investment allowance.	32A. Investment allowance.	[]	[ "32A", "Investment" ]	Section 32A (Investment allowance.): 32A.
Income Tax Act, 1961	32AB	Investment deposit account.	32AB. Investment deposit account.	[]	[ "32AB", "Investment" ]	Section 32AB (Investment deposit account.): 32AB.
Income Tax Act, 1961	32AC	Investment in new plant or machinery.	32AC. Investment in new plant or machinery. 32AD. Investment in new plant or machinery in notified backward areas in certain States.	[]	[ "32AC", "Investment", "States" ]	Section 32AC (Investment in new plant or machinery.): 32AC.
Income Tax Act, 1961	33	Development rebate.	33. Development rebate.	[]	[ "33", "Development" ]	Section 33 (Development rebate.): 33.
Income Tax Act, 1961	33A	Development allowance.	33A. Development allowance. 33AB. Tea development account, coffee development account and rubber development account. 2 SECTIONS	[]	[ "33A", "Development" ]	Section 33A (Development allowance.): 33A.
Income Tax Act, 1961	33ABA	Site Restoration Fund.	33ABA. Site Restoration Fund.	[]	[ "33ABA", "Restoration" ]	Section 33ABA (Site Restoration Fund.): 33ABA.
Income Tax Act, 1961	33AC	Reserves for shipping business.	33AC. Reserves for shipping business.	[]	[ "33AC", "Reserves" ]	Section 33AC (Reserves for shipping business.): 33AC.
Income Tax Act, 1961	33B	Rehabilitation allowance.	33B. Rehabilitation allowance.	[]	[ "33B", "Rehabilitation" ]	Section 33B (Rehabilitation allowance.): 33B.
Income Tax Act, 1961	34	Conditions for depreciation allowance and development rebate.	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.	[]	[ "34", "Restriction", "Conditions" ]	Section 34 (Conditions for depreciation allowance and development rebate.): 34.
Income Tax Act, 1961	35	Expenditure on scientific research.	35. Expenditure on scientific research.	[]	[ "35", "Expenditure" ]	Section 35 (Expenditure on scientific research.): 35.
Income Tax Act, 1961	35A	Expenditure on acquisition of patent rights or copyrights.	35A. Expenditure on acquisition of patent rights or copyrights.	[]	[ "35A", "Expenditure" ]	Section 35A (Expenditure on acquisition of patent rights or copyrights.): 35A.
Income Tax Act, 1961	35AB	Expenditure on know-how.	35AB. Expenditure on know-how.	[]	[ "35AB", "Expenditure" ]	Section 35AB (Expenditure on know-how.): 35AB.
Income Tax Act, 1961	35ABA	Expenditure for obtaining right to use spectrum for telecommunication services.	35ABA. Expenditure for obtaining right to use spectrum for telecommunication services.	[]	[ "35ABA", "Expenditure" ]	Section 35ABA (Expenditure for obtaining right to use spectrum for telecommunication services.): 35ABA.
Income Tax Act, 1961	35ABB	Expenditure for obtaining licence to operate telecommunication services.	35ABB. Expenditure for obtaining licence to operate telecommunication services.	[]	[ "35ABB", "Expenditure" ]	Section 35ABB (Expenditure for obtaining licence to operate telecommunication services.): 35ABB.
Income Tax Act, 1961	35AC	Expenditure on eligible projects or schemes.	35AC. Expenditure on eligible projects or schemes.	[]	[ "35AC", "Expenditure" ]	Section 35AC (Expenditure on eligible projects or schemes.): 35AC.
Income Tax Act, 1961	35AD	Deduction in respect of expenditure on specified business.	35AD. Deduction in respect of expenditure on specified business. 35B. [Omitted.]. 35C. [Omitted.]. 35CC. [Omitted.]. 35CCA. Expenditure by way of payment to associations and institutions for carrying out rural development programmes. 35CCB. Expenditure by way of payment to associations and institutions for carrying out...	[]	[ "35AD", "Omitted", "Deduction", "Expenditure" ]	Section 35AD (Deduction in respect of expenditure on specified business.): 35AD.
Income Tax Act, 1961	35CCC	Expenditure on agricultural extension project.	35CCC. Expenditure on agricultural extension project.	[]	[ "35CCC", "Expenditure" ]	Section 35CCC (Expenditure on agricultural extension project.): 35CCC.
Income Tax Act, 1961	35CCD	Expenditure on skill development project.	35CCD. Expenditure on skill development project.	[]	[ "35CCD", "Expenditure" ]	Section 35CCD (Expenditure on skill development project.): 35CCD.
Income Tax Act, 1961	35D	Amortisation of certain preliminary expenses.	35D. Amortisation of certain preliminary expenses.	[]	[ "35D", "Amortisation" ]	Section 35D (Amortisation of certain preliminary expenses.): 35D.
Income Tax Act, 1961	35DD	Amortisation of expenditure in case of amalgamation or demerger.	35DD. Amortisation of expenditure in case of amalgamation or demerger.	[]	[ "35DD", "Amortisation" ]	Section 35DD (Amortisation of expenditure in case of amalgamation or demerger.): 35DD.
Income Tax Act, 1961	35DDA	Amortisation of expenditure incurred under voluntary retirement scheme.	35DDA. Amortisation of expenditure incurred under voluntary retirement scheme.	[]	[ "35DDA", "Amortisation" ]	Section 35DDA (Amortisation of expenditure incurred under voluntary retirement scheme.): 35DDA.
Income Tax Act, 1961	35E	Deduction for expenditure on prospecting, etc., for certain minerals.	35E. Deduction for expenditure on prospecting, etc., for certain minerals.	[]	[ "35E", "Deduction" ]	Section 35E (Deduction for expenditure on prospecting, etc., for certain minerals.): 35E.
Income Tax Act, 1961	36	Other deductions.	36. Other deductions.	[]	[ "36", "Other" ]	Section 36 (Other deductions.): 36.
Income Tax Act, 1961	37	General.	37. General.	[]	[ "37", "General" ]	Section 37 (General.): 37.
Income Tax Act, 1961	38	Building, etc., partly used for business, etc., or not exclusively so used.	38. Building, etc., partly used for business, etc., or not exclusively so used. 39. [Omitted.].	[]	[ "38", "Building", "Omitted" ]	Section 38 (Building, etc., partly used for business, etc., or not exclusively so used.): 38.
Income Tax Act, 1961	40	Amounts not deductible.	40. Amounts not deductible.	[]	[ "40", "Amounts" ]	Section 40 (Amounts not deductible.): 40.
Income Tax Act, 1961	40A	Expenses or payments not deductible in certain circumstances.	40A. Expenses or payments not deductible in certain circumstances.	[]	[ "40A", "Expenses" ]	Section 40A (Expenses or payments not deductible in certain circumstances.): 40A.
Income Tax Act, 1961	41	Profits chargeable to tax.	41. Profits chargeable to tax. 42. Special provision for deductions in the case of business for prospecting, etc., for mineral oil. 43. Definitions of certain terms relevant to income from profits and gains of business or profession.	[]	[ "41", "Profits", "Definitions", "Special" ]	Section 41 (Profits chargeable to tax.): 41.
Income Tax Act, 1961	43A	Special provisions consequential to changes in rate of exchange of currency.	43A. Special provisions consequential to changes in rate of exchange of currency.	[]	[ "43A", "Special" ]	Section 43A (Special provisions consequential to changes in rate of exchange of currency.): 43A.
Income Tax Act, 1961	43AA	Taxation of foreign exchange fluctuation.	43AA. Taxation of foreign exchange fluctuation.	[]	[ "43AA", "Taxation" ]	Section 43AA (Taxation of foreign exchange fluctuation.): 43AA.
Income Tax Act, 1961	43B	Certain deductions to be only on actual payment.	43B. Certain deductions to be only on actual payment.	[]	[ "43B", "Certain" ]	Section 43B (Certain deductions to be only on actual payment.): 43B.
Income Tax Act, 1961	43C	Special provision for computation of cost of acquisition of certain assets.	43C. Special provision for computation of cost of acquisition of certain assets. 43CA. Special provision for full value of consideration for transfer of assets other than capital assets in certain cases.	[]	[ "43C", "Special" ]	Section 43C (Special provision for computation of cost of acquisition of certain assets.): 43C.
Income Tax Act, 1961	43CB	Computation of income from construction and service contracts.	43CB. Computation of income from construction and service contracts. 43D. Special provision in case of income of public financial institutions, public companies, etc.	[]	[ "43CB", "Computation", "Special" ]	Section 43CB (Computation of income from construction and service contracts.): 43CB.
Income Tax Act, 1961	44	Insurance business.	44. Insurance business. 44A. Special provision for deduction in the case of trade, professional or similar association.	[]	[ "44", "Insurance", "Special" ]	Section 44 (Insurance business.): 44.
Income Tax Act, 1961	44AA	Maintenance of accounts by certain persons carrying on profession or business.	44AA. Maintenance of accounts by certain persons carrying on profession or business.	[]	[ "44AA", "Maintenance" ]	Section 44AA (Maintenance of accounts by certain persons carrying on profession or business.): 44AA.
Income Tax Act, 1961	44AB	Audit of accounts of certain persons carrying on business or profession.	44AB. Audit of accounts of certain persons carrying on business or profession. 3 SECTIONS 44AC. [Omitted.]. 44AD. Special provision for computing profits and gains of business on presumptive basis. 44ADA. Special provision for computing profits and gains of profession on presumptive basis. 44AE. Special provision for c...	[]	[ "44AB", "Audit", "Omitted", "Special" ]	Section 44AB (Audit of accounts of certain persons carrying on business or profession.): 44AB.
Income Tax Act, 1961	44AF	Special provisions for computing profits and gains of retail business.	44AF. Special provisions for computing profits and gains of retail business. 44B. Special provision for computing profits and gains of shipping business in the case of nonresidents. 44BB. Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils. 44BBA. Spec...	[]	[ "44AF", "Special" ]	Section 44AF (Special provisions for computing profits and gains of retail business.): 44AF.
Income Tax Act, 1961	44C	Deduction of head office expenditure in the case of non-residents.	44C. Deduction of head office expenditure in the case of non-residents. 44D. Special provisions for computing income by way of royalties, etc., in the case of foreign companies. 44DA. Special provision for computing income by way of royalties, etc., in the case of non- residents. 44DB. Special provision for computing d...	[]	[ "44C", "Capital", "Deduction", "Special" ]	Section 44C (Deduction of head office expenditure in the case of non-residents.): 44C.
Income Tax Act, 1961	45	Capital gains.	45. Capital gains.	[]	[ "45", "Capital" ]	Section 45 (Capital gains.): 45.
Income Tax Act, 1961	46	Capital gains on distribution of assets by companies in liquidation.	46. Capital gains on distribution of assets by companies in liquidation. 46A. Capital gains on purchase by company of its own shares or other specified securities.	[]	[ "46", "Capital" ]	Section 46 (Capital gains on distribution of assets by companies in liquidation.): 46.
Income Tax Act, 1961	47	Transactions not regarded as transfer.	47. Transactions not regarded as transfer.	[]	[ "47", "Transactions" ]	Section 47 (Transactions not regarded as transfer.): 47.
Income Tax Act, 1961	47A	Withdrawal of exemption in certain cases.	47A. Withdrawal of exemption in certain cases.	[]	[ "47A", "Withdrawal" ]	Section 47A (Withdrawal of exemption in certain cases.): 47A.
Income Tax Act, 1961	48	Mode of computation.	48. Mode of computation.	[]	[ "48" ]	Section 48 (Mode of computation.): 48.
Income Tax Act, 1961	49	Cost with reference to certain modes of acquisition.	49. Cost with reference to certain modes of acquisition.	[]	[ "49" ]	Section 49 (Cost with reference to certain modes of acquisition.): 49.
Income Tax Act, 1961	50	Special provision for computation of capital gains in case of depreciable assets.	50. Special provision for computation of capital gains in case of depreciable assets.	[]	[ "50", "Special" ]	Section 50 (Special provision for computation of capital gains in case of depreciable assets.): 50.
Income Tax Act, 1961	50A	Special provision for cost of acquisition in case of depreciable asset.	50A. Special provision for cost of acquisition in case of depreciable asset.	[]	[ "50A", "Special" ]	Section 50A (Special provision for cost of acquisition in case of depreciable asset.): 50A.
Income Tax Act, 1961	50B	Special provision for computation of capital gains in case of slump sale.	50B. Special provision for computation of capital gains in case of slump sale.	[]	[ "50B", "Special" ]	Section 50B (Special provision for computation of capital gains in case of slump sale.): 50B.
Income Tax Act, 1961	50C	Special provision for full value of consideration in certain cases.	50C. Special provision for full value of consideration in certain cases. 50CA. Special provision for full value of consideration for transfer of share other than quoted share.	[]	[ "50C", "Special" ]	Section 50C (Special provision for full value of consideration in certain cases.): 50C.
Income Tax Act, 1961	50D	Fair market value deemed to be full value of consideration in certain cases.	50D. Fair market value deemed to be full value of consideration in certain cases.	[]	[ "50D" ]	Section 50D (Fair market value deemed to be full value of consideration in certain cases.): 50D.
Income Tax Act, 1961	51	Advance money received.	51. Advance money received. 52. [Omitted.]. 53. [Omitted.].	[]	[ "51", "Omitted", "Advance" ]	Section 51 (Advance money received.): 51.
Income Tax Act, 1961	54	Profit on sale of property used for residence.	54. Profit on sale of property used for residence. 54A. [Omitted.]. 54B. Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases. 54C. [Omitted.]. 54D. Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases.	[]	[ "54", "Capital", "Omitted", "Profit" ]	Section 54 (Profit on sale of property used for residence.): 54.
Income Tax Act, 1961	54E	Capital gain on transfer of capital assets not to be charged in certain cases.	54E. Capital gain on transfer of capital assets not to be charged in certain cases. 4 SECTIONS 54EA. Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities. 54EB. Capital gain on transfer of long-term capital assets not to be charged in certain cases.	[]	[ "54E", "Capital" ]	Section 54E (Capital gain on transfer of capital assets not to be charged in certain cases.): 54E.
Income Tax Act, 1961	54EC	Capital gain not to be charged on investment in certain bonds.	54EC. Capital gain not to be charged on investment in certain bonds. 54ED. Capital gain on transfer of certain listed securities or unit not to be charged in certain cases.	[]	[ "54EC", "Capital" ]	Section 54EC (Capital gain not to be charged on investment in certain bonds.): 54EC.
Income Tax Act, 1961	54EE	Capital gain not to be charged on investment in units of a specified fund.	54EE. Capital gain not to be charged on investment in units of a specified fund. 54F. Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house. 54G. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. 54G...	[]	[ "54EE", "Economic", "Capital", "Exemption", "Special" ]	Section 54EE (Capital gain not to be charged on investment in units of a specified fund.): 54EE.
Income Tax Act, 1961	55	Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.	55. Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.	[]	[ "55", "Meaning" ]	Section 55 (Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.): 55.
Income Tax Act, 1961	55A	Reference to Valuation Officer.	55A. Reference to Valuation Officer. F.—Income from other sources	[]	[ "55A", "Officer", "Reference", "Valuation", "Income" ]	Section 55A (Reference to Valuation Officer.): 55A.
Income Tax Act, 1961	56	Income from other sources.	56. Income from other sources.	[]	[ "56", "Income" ]	Section 56 (Income from other sources.): 56.
Income Tax Act, 1961	57	Deductions.	57. Deductions.	[]	[ "57", "Deductions" ]	Section 57 (Deductions.): 57.
Income Tax Act, 1961	58	Amounts not deductible.	58. Amounts not deductible.	[]	[ "58", "Amounts" ]	Section 58 (Amounts not deductible.): 58.
Income Tax Act, 1961	59	Profits chargeable to tax.	59. Profits chargeable to tax. CHAPTER V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME	[]	[ "59", "Profits" ]	Section 59 (Profits chargeable to tax.): 59.
Income Tax Act, 1961	60	Transfer of income where there is no transfer of assets.	60. Transfer of income where there is no transfer of assets.	[]	[ "60", "Transfer" ]	Section 60 (Transfer of income where there is no transfer of assets.): 60.
Income Tax Act, 1961	61	Revocable transfer of assets.	61. Revocable transfer of assets.	[]	[ "61", "Revocable" ]	Section 61 (Revocable transfer of assets.): 61.
Income Tax Act, 1961	62	Transfer irrevocable for a specified period.	62. Transfer irrevocable for a specified period. 63. “Transfer” and “revocable transfer” defined.	[]	[ "62", "Transfer" ]	Section 62 (Transfer irrevocable for a specified period.): 62.
Income Tax Act, 1961	64	Income of individual to include income of spouse, minor child, etc.	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 AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Aggregation of income	[]	[ "64", "Aggregation", "Liability", "Income" ]	Section 64 (Income of individual to include income of spouse, minor child, etc.): 64.
Income Tax Act, 1961	66	Total income.	66. Total income. 67. [Omitted.]. 67A. Method of computing a member’s share in income of association of persons or body of individuals.	[]	[ "66", "Method", "Total", "Omitted" ]	Section 66 (Total income.): 66.
Income Tax Act, 1961	68	Cash credits.	68. Cash credits.	[]	[ "68" ]	Section 68 (Cash credits.): 68.

End of preview. Expand in Data Studio

🇮🇳 Income Tax Act India — Structured Dataset

A machine-readable, CA-level structured dataset of the Indian Income Tax Act.

Dataset Details

This dataset contains the parsed and structured legal sections of the Income Tax Act of India. It has been processed from the official PDFs to extract rich metadata for use in NLP tasks, RAG applications, and LLM fine-tuning.

Versions Available

1961 Act: The complete Income Tax Act, 1961.
2025 Act: Disclaimer: The true official comprehensive 2025 PDF is pending full integration. The current dataset for 2025 serves as a structural placeholder and will be updated.

Format

The data is provided in .json format as an array of objects. Each section contains:

section_id: The identifier (e.g., "80C")
section_title: The heading of the section
content: The full legal text
subsections: A list of structured subsections mapped by ID
keywords: Automatically generated key financial/legal entities
summary: A brief summary of the section's purpose

Use Cases

Legal document retrieval (RAG)
Financial compliance AI agents
Summarization of complex tax law

License

Creative Commons Attribution 4.0 (CC BY 4.0)

Source

Processed directly from the official publications of the Government of India.

Downloads last month: 52