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