INCOME TAX ACT

About INCOME TAX ACT

1. Income-tax Act, 1961
   Text of sections
   Chronological list of Amendment Acts
   SUBJECT INDEX
   Appendix 1: Important Circulars and Notifications
   Appendix 2: The Finance Act, 2025
   Income Tax
   Central Goods and Services Tax
   THE FIRST SCHEDULE: Rates of Taxes
   PART I: Income Tax
   PART II: Rates for Deduction of Tax at Source in Certain Cases
   PART III: Rates for Charging Income-Tax in Certain Cases, Deducting Income-Tax from Income Chargeable under the Head “Salaries” and Computing “Advance Tax”
   PART IV: Rules for Computation of Net Agricultural Income
   2. Securities Transaction Tax
   3.  Commodities Transaction Tax