Chapter-wise list of all sections under Income-tax Act 1961 as amended by the Finance Act, 2021. These are applicable for Assessment Year (AY) 2022-23 to assess income earned during previous year 2021-2022.
CHAPTER-XX Appeals and revision
Section 246: Appealable orders
Section 246A: Appealable orders before Commissioner (Appeals)
Section 247: Appeal by partner
Section 248: Appeal by a person denying liability to deduct tax in certain cases
Section 249: Form of appeal and limitation
Section 250: Procedure in appeal
Section 251: Powers of the Commissioner (Appeals)
Section 252: Appellate Tribunal
Section 252A: Qualifications, terms and conditions of service of President, Vice-President and Member
Section 253: Appeals to the Appellate Tribunal
Section 254: Orders of Appellate Tribunal
Section 255: Procedure of Appellate Tribunal
Section 256: Statement of case to the High Court
Section 257: Statement of case to Supreme Court in certain cases
Section 258: Power of High Court or Supreme Court to require statement to be amended
Section 259: Case before High Court to be heard by not less than two judges
Section 260: Decision of High Court or Supreme Court on the case stated
Section 260A: Appeal to High Court
Section 260B: Case before High Court to be heard by not less than two Judges
Section 261: Appeal to Supreme Court
Section 262: Hearing before Supreme Court
Section 263: Revision of orders prejudicial to revenue
Section 264: Revision of other orders
Section 264A: Faceless revision of orders
Section 264B: Faceless effect of orders
Section 265: Tax to be paid notwithstanding reference, etc.
Section 266: Execution for costs awarded by Supreme Court
Section 267: Amendment of assessment on appeal
Section 268: Exclusion of time taken for copy
Section 268A: Filing of appeal or application for reference by income-tax authority
Section 269: Definition of “High Court”
CHAPTER-XXA Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
Section 269A: Definitions
Section 269AB: Registration of certain transactions
Section 269B: Competent authority
Section 269C: Immovable property in respect of which proceedings for acquisition may be taken
Section 269D: Preliminary notice
Section 269E: Objections
Section 269F: Hearing of objections
Section 269G: Appeal against order for acquisition
Section 269H: Appeal to High Court
Section 269-I: Vesting of property in Central Government
Section 269J: Compensation
Section 269K: Payment or deposit of compensation
Section 269L: Assistance by Valuation Officers
Section 269M: Powers of competent authority
Section 269N: Rectification of mistakes
Section 269-O: Appearance by authorised representative or registered valuer
Section 269P: Statement to be furnished in respect of transfers of immovable property
Section 269Q: CHAPTER-not to apply to transfers to relatives
Section 269R: Properties liable for acquisition under this CHAPTER-not to be acquired under other laws
Section 269RR: CHAPTER-not to apply where transfer of immovable property made after a certain date
Section 269S: CHAPTER-not to extend to State of Jammu and Kashmir
CHAPTER-XXB Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
Section 269SS: Mode of taking or accepting certain loans, deposits and specified sum
Section 269ST: Mode of undertaking transactions
Section 269SU: Acceptance of payment through prescribed electronic modes
Section 269T: Mode of repayment of certain loans or deposits
Section 269TT: Mode of repayment of Special Bearer Bonds, 1991
CHAPTER-XXC Purchase by central government of immovable properties in certain cases of transfer
Section 269U: Commencement of Chapter
Section 269UA: Definitions
Section 269UB: Appropriate authority
Section 269UC: Restrictions on transfer of immovable property
Section 269UD: Order by appropriate authority for purchase by Central Government of immovable property
Section 269UE: Vesting of property in Central Government
Section 269UF: Consideration for purchase of immovable property by Central Government
Section 269UG: Payment or deposit of consideration
Section 269UH: Revesting of property in the transferor on failure of payment or deposit of consideration
Section 269UI: Powers of the appropriate authority
Section 269UJ: Rectification of mistakes
Section 269UK: Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
Section 269UL: Restrictions on registration, etc., of documents in respect of transfer of immovable property
Section 269UM: Immunity to transferor against claims of transferee for transfer
Section 269UN: Order of appropriate authority to be final and conclusive
Section 269UO: CHAPTER-not to apply to certain transfers
Section 269UP: CHAPTER-not to apply where transfer of immovable property effected after certain date
CHAPTER-XXI Penalties imposable
Section 270: Failure to furnish information regarding securities, etc.
Section 270A: Penalty for under-reporting and misreporting of income
Section 270AA: Immunity from imposition of penalty, etc.
Section 271: Failure to furnish returns, comply with notices, concealment of income, etc.
Section 271A: Failure to keep, maintain or retain books of account, documents, etc.
Section 271AA: Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Section 271AAA: Penalty where search has been initiated
Section 271AAB: Penalty where search has been initiated
Section 271AAC: Penalty in respect of certain income
Section 271AAD: Penalty for false entry, etc., in books of account
Section 271AAE: Benefits to related persons (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 271B: Failure to get accounts audited
Section 271BA: Penalty for failure to furnish report under section 92E
Section 271BB: Failure to subscribe to the eligible issue of capital
Section 271C: Penalty for failure to deduct tax at source
Section 271CA: Penalty for failure to collect tax at source
Section 271D: Penalty for failure to comply with the provisions of section 269SS
Section 271DA: Penalty for failure to comply with provisions of section 269ST
Section 271DB: Penalty for failure to comply with provisions of section 269SU
Section 271E: Penalty for failure to comply with the provisions of section 269T
Section 271F: Penalty for failure to furnish return of income
Section 271FA: Penalty for failure to furnish statement of financial transaction or reportable account
Section 271FAA: Penalty for furnishing inaccurate statement of financial transaction or reportable account
Section 271FAB: Penalty for failure to furnish statement or information or document by an eligible investment fund
Section 271FB: Penalty for failure to furnish return of fringe benefits
Section 271G: Penalty for failure to furnish information or document under section 92D
Section 271GA: Penalty for failure to furnish information or document under section 285A
Section 271GB: Penalty for failure to furnish report or for furnishing inaccurate report under section 286
Section 271H: Penalty for failure to furnish statements, etc.
Section 271-I: Penalty for failure to furnish information or furnishing inaccurate information under section 195
Section 271J: Penalty for furnishing incorrect information in reports or certificates
Section 271K: Penalty for failure to furnish statements, etc.
Section 272: Failure to give notice of discontinuance
Section 272A: Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Section 272AA: Penalty for failure to comply with the provisions of section 133B
Section 272B: Penalty for failure to comply with the provisions of section 139A
Section 272BB: Penalty for failure to comply with the provisions of section 203A
Section 272BBB: Penalty for failure to comply with the provisions of section 206CA
Section 273: False estimate of, or failure to pay, advance tax
Section 273A: Power to reduce or waive penalty, etc., in certain cases
Section 273AA: Power of Principal Commissioner or Commissioner to grant immunity from penalty.
Section 273B: Penalty not to be imposed in certain cases
Section 274: Procedure
Section 275: Bar of limitation for imposing penalties
CHAPTER-XXII Offences and prosecutions
Section 275A: Contravention of order made under sub-section (3) of section 132
Section 275B: Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
Section 276: Removal, concealment, transfer or delivery of property to thwart tax recovery
Section 276A: Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AA: Failure to comply with the provisions of section 269AB or section 269-I
Section 276AB: Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B: Failure to pay tax to the credit of Central Government under CHAPTER-XII-D or XVII-B
Section 276BB: Failure to pay the tax collected at source
Section 276C: Wilful attempt to evade tax, etc.
Section 276CC: Failure to furnish returns of income
Section 276CCC: Failure to furnish return of income in search cases
Section 276D: Failure to produce accounts and documents
Section 276DD: Failure to comply with the provisions of section 269SS
Section 276E: Failure to comply with the provisions of section 269T
Section 277: False statement in verification, etc.
Section 277A: Falsification of books of account or document, etc.
Section 278: Abetment of false return, etc.
Section 278A: Punishment for second and subsequent offences
Section 278AA: Punishment not to be imposed in certain cases
Section 278AB: Power of Principal Commissioner or Commissioner to grant immunity from prosecution
Section 278B: Offences by companies
Section 278C: Offences by Hindu undivided families
Section 278D: Presumption as to assets, books of account, etc., in certain cases
Section 278E: Presumption as to culpable mental state
Section 279: Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Section 279A: Certain offences to be non-cognizable
Section 279B: Proof of entries in records or documents
Section 280: Disclosure of particulars by public servants
Section 280A: Special Courts
Section 280B: Offences triable by Special Court
Section 280C: Trial of offences as summons case
Section 280D: Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
CHAPTER-XXIIB Tax credit certificates
Section 280Y: Definitions
Section 280Z: Tax credit certificates to certain equity shareholders
Section 280ZA: Tax credit certificates for shifting of industrial undertaking from urban area
Section 280ZB: Tax credit certificate to certain manufacturing companies in certain cases
Section 280ZC: Tax credit certificate in relation to exports
Section 280ZD: Tax credit certificates in relation to increased production of certain goods
Section 280ZE: Tax credit certificate scheme
CHAPTER-XXIII Miscellaneous
Section 281: Certain transfers to be void
Section 281A: Effect of failure to furnish information in respect of properties held benami
Section 281B: Provisional attachment to protect revenue in certain cases
Section 282: Service of notice generally
Section 282A: Authentication of notices and other documents
Section 282B: Allotment of Document Identification Number
Section 283: Service of notice when family is disrupted or firm, etc., is dissolved
Section 284: Service of notice in the case of discontinued business
Section 285: Submission of statement by a non-resident having liaison office
Section 285A: Furnishing of information or documents by an Indian concern in certain cases
Section 285B: Submission of statements by producers of cinematograph films or persons engaged in specified activity. (Substituted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 285BA: Obligation to furnish statement of financial transaction or reportable account
Section 285BB: Annual information statement
Section 286: Furnishing of report in respect of international group
Section 287: Publication of information respecting assessees in certain cases
Section 287A: Appearance by registered valuer in certain matters
Section 288: Appearance by authorised representative
Section 288A: Rounding off of income
Section 288B: Rounding off amount payable and refund due
Section 289: Receipt to be given
Section 290: Indemnity
Section 291: Power to tender immunity from prosecution
Section 292: Cognizance of offences
Section 292A: Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
Section 292B: Return of income, etc., not to be invalid on certain grounds
Section 292BB: Notice deemed to be valid in certain circumstances
Section 292C: Presumption as to assets, books of account, etc.
Section 292CC: Authorisation and assessment in case of search or requisition
Section 293: Bar of suits in civil courts
Section 293A: Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
Section 293B: Power of Central Government or Board to condone delays in obtaining approval
Section 293C: Power to withdraw approval
Section 293D: Faceless approval or registration
Section 294: Act to have effect pending legislative provision for charge of tax
Section 294A: Power to make exemption, etc., in relation to certain Union territories
Section 295: Power to make rules
Section 296: Rules and certain notifications to be placed before Parliament
Section 297: Repeals and savings
Section 298: Power to remove difficulties
SCHEDULES
First Schedule: Insurance business
Second Schedule: Procedure for recovery of tax
Third Schedule: Procedure for distraint by [assessing officer] [or tax recovery officer]
Fourth Schedule: Recognised provident funds
Fifth Schedule: List of articles and things
Sixth Schedule: Omitted by the Finance Act, 1972
Seventh Schedule: Minerals
Eighth Schedule: List of industrially backward states and union territories
Ninth Schedule: Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988
Tenth Schedule: Omitted by the Finance Act, 1999, w.e.f. 1-4-2000
Eleventh Schedule: List of articles or things
Twelfth Schedule: Processed minerals and ores
Thirteenth Schedule: List of articles or things
Fourteenth Schedule: List of articles or things or operations
APPENDIX
APPENDIX: Text of remaining provisions of allied acts referred to in Income-tax Act