Following sections are now redundant:
10A Special provision in respect of newly established undertakings in free trade zone, etc
10B Special provisions in respect of newly established hundred per cent export-oriented undertakings
10BA Special provisions in respect of export of certain articles or things
10BB Meaning of computer programmes in certain cases
10C Special provision in respect of certain industrial undertakings in North-Eastern Region
12(3) Income of trusts or institutions from contributions
12AB(2) Procedure for fresh registration.
32A Investment allowance
32AB Investment deposit account
32AC Investment in new plant or machinery
32AD. Investment in new plant or machinery in notified backward areas in certain States
33 Development rebate
33A Development allowance
33AC Reserves for shipping business
33B Rehabilitation allowance
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
35A Expenditure on acquisition of patent rights or copyrights
35AB Expenditure on know-how
35AC Expenditure on eligible projects or schemes.
35B [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
35CC [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
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 programmes of conservation of natural resources
39 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
44AC Special provision for computing profits and gains from the busiÂÂness of trading in certain goods. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
44AF Special provisions for computing profits and gains of retail business
44D Special provisions for computing income by way of royalties, etc., in the case of foreign companies
75 Losses of firms
80O Deduction in respect of royalties, etc., from certain foreign enterprises
115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds
115BBD Tax on certain dividends received from foreign Companies
115BBDA Tax on certain dividends received from domestic companies
115J Special provisions relating to certain companies
115O Tax on distributed profits of domestic companies
115P Interest payable for non-payment of tax by domestic companies
115Q When company is deemed to be in default
115QA Tax on distributed income to shareholders
115QB Interest payable for non-payment of tax by company
115QC When company is deemed to be assessee in default
115R Tax on distributed income to unit holders
115S Interest payable for non-payment of tax
115T Unit Trust of India or mutual fund to be an assessee in default
115TA Tax on distributed income to investors
115TB Interest payable for non-payment of tax
115TC Securitisation trust to be assessee in default
115W Definitions
115WA Charge of fringe benefit tax
115WB Fringe benefits
115WC Value of fringe benefits
115WD Return of fringe benefits
115WE Assessment
115WF Best judgment assessment
115WG Fringe benefits escaping assessment
115WH Issue of notice where fringe benefits have escaped assessment
115WI Payment of fringe benefit tax
115WJ Advance tax in respect of fringe benefits
115WK Interest for default in furnishing return of fringe benefits
115WKA Recovery of fringe benefit tax by the employer from the employee
115WKB Deemed payment of tax by employee
115WL Application of other provisions of this Act
115WM Chapter XII-H not to apply after a certain date
158AA Procedure when in an appeal by revenue an identical question of law is pending before supreme court
180 Royalties or copyright fees for literary or artistic work
180A Consideration for know-how
189A Provisions applicable to past assessments of firms
214 Interest payable by Government
215 Interest payable by assessee
216 Interest payable by assessee in case of under-estimate, etc.
217 Interest payable by assessee when no estimate made
236 Relief to company in respect of dividend paid out of past taxed profits
236A Relief to certain charitable institutions or funds in respect of certain dividends
241A Withholding of refund in certain cases
241A. Withholding of refund in certain cases
243 Interest on delayed refunds
244 Interest on refund where no claim is needed
245A Definitions
245AA Interim Boards for Settlement.
245B Income-tax Settlement Commission
245BA Jurisdiction and powers of Settlement Commission
245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
245BC Power of Chairman to transfer cases from one Bench to another
245BD Decision to be by majority
245C Application for settlement of cases
245D Procedure on receipt of an application under section 245C
245DD Power of Settlement Commission to order provisional attachment to protect revenue
245E Power of Settlement Commission to reopen completed proceedings
245F Powers and procedure of Settlement Commission
245G Inspection, etc., of reports
245H Power of Settlement Commission to grant immunity from prosecution and penalty
245HA Abatement of proceeding before Settlement Commission
245HAA Credit for tax paid in case of abatement of proceedings
245I Order of settlement to be conclusive
245J Recovery of sums due under order of settlement
245K Bar on subsequent application for settlement
245L Proceedings before Settlement Commission to be judicial proceedings
245M Option to withdraw pending application.
245O Authority for Advance Rulings
245-OA Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member.
245S Applicability of advance ruling
248 Appeal by person denying liability to deduct tax in certain cases
256 Statement of case to the High Court
257 Statement of case to Supreme Court in certain cases
258 Power of High Court or Supreme Court to require statement to be amended
259 Case before High Court to be heard by not less than two judges
260 Decision of High Court or Supreme Court on the case stated
269A Definitions
269AB Registration of certain transactions
269B Competent authority
269C Immovable property in respect of which proceedings for acquisition may be taken
269D Preliminary notice
269E Objections
269F Hearing of objections
269G Appeal against order for acquisition
269H Appeal to High Court
269I Vesting of property in Central Government
269J Compensation
269K Payment or deposit of compensation
269L Assistance by Valuation Officers
269M Powers of competent authority
269N Rectification of mistakes
269O Appearance by authorised representative or registered valuer
269P Statement to be furnished in respect of transfers of immovable property
269Q Chapter not to apply to transfers to relatives
269R Properties liable for acquisition under this Chapter not to be acquired under other laws
269RR Chapter not to apply where transfer of immovable property made after a certain date
269S Chapter not to extend to State of Jammu and Kashmir
269TT Mode of repayment of Special Bearer Bonds, 1991
269U Commencement of Chapter
269UA Definitions
269UB Appropriate authority
269UC Restrictions on transfer of immovable property
269UD Order by appropriate authority for purchase by Central Government of immovable property
269UE Vesting of property in Central Government
269UF Consideration for purchase of immovable property by Central Government
269UG Payment or deposit of consideration
269UH Re-vesting of property in the transferor on failure of payment or deposit of consideration
269UI Powers of the appropriate authority
269UJ Rectification of mistakes
269UK Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property
269UL Restrictions on registration, etc., of documents in respect of transfer of immovable property
269UM Immunity to transferor against claims of transferee for transfer
269UN Order of appropriate authority to be final and conclusive
269UO Chapter not to apply to certain transfers
269UP Chapter not to apply where transfer of immovable property effected after certain date
271 Failure to furnish returns, comply with notices, concealment of income, etc.
271AAA Penalty where search has been initiated
271AAB Penalty where search has been initiated
271BB Failure to subscribe to the eligible issue of capital
271F Penalty for failure to furnish return of income
271FB Penalty for failure to furnish return of fringe benefits
272BBB Penalty for failure to comply with the provisions of section 206CA
273 False estimate of, or failure to pay, advance tax
273AA Power of 8[Principal Commissioner or] Commissioner to grant immunity from penalty.
276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
278AB Power of Commissioner to grant immunity from prosecution
Fifth Schedule LIST OF ARTICLES AND THINGS
Eighth Schedule LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES
Twelfth Schedule PROCESSED MINERALS AND ORES
Thirteenth Schedule LIST OF ARTICLES OR THINGS
Fourteenth Schedule. LIST OF ARTICLES OR THINGS OR OPERATIONS