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Bare act

Income-tax Act 2025

IMPORTANT: the Income-tax Act 2025 replaced the Income-tax Act 1961 from 1 April 2026, and this subject teaches the 2025 Act as the law in force. The 2025 Act replaces "previous year" and "assessment year" with a single "tax year". Old 1961 section numbers are given in brackets because judgments and past papers use them. Rates and slabs are set by each year’s Finance Act — check the current one.

The sections below are the ones the LL.B. papers examine on this Act, with the unit that covers each and the cases decided on it. The official text is on India Code ↗.

Sections in the syllabus

s. 2(49)

s. 4

s. 6(9)

s. 7(1)

s. 23(3)

s. 147

s. 147(a)

s. 148

s. Chapter V, sections 96 to 100

Covered in Unit 2 · Residence, Heads of Income and Computation.

s. Chapter VII, sections 108 to 121

Covered in Unit 2 · Residence, Heads of Income and Computation.

s. Chapter XI, sections 178 to 184

Covered in Unit 1 · Foundations of Indian Tax Law.

s. Chapter XVIII, sections 356 to 378

Covered in Unit 3 · Assessment, Authorities, Appeals and Penalties.

s. Section 2(5) with section 11 and Schedule II

Covered in Unit 1 · Foundations of Indian Tax Law.

s. Section 2(49)

Covered in Unit 1 · Foundations of Indian Tax Law.

s. Section 6(9) to 6(12)

Covered in Unit 2 · Residence, Heads of Income and Computation.

s. Section 6 with section 5

Covered in Unit 2 · Residence, Heads of Income and Computation.

s. Section 13

Covered in Unit 2 · Residence, Heads of Income and Computation.

s. Section 34(1)

Covered in Unit 2 · Residence, Heads of Income and Computation.

s. Section 270

Covered in Unit 3 · Assessment, Authorities, Appeals and Penalties.

s. Section 271

Covered in Unit 3 · Assessment, Authorities, Appeals and Penalties.

s. Sections 3 and 536(3)

Covered in Unit 1 · Foundations of Indian Tax Law.

s. Sections 15 to 19

Covered in Unit 2 · Residence, Heads of Income and Computation.

s. Sections 67, 70, 72 and 2(22), 2(101)

Covered in Unit 2 · Residence, Heads of Income and Computation.

s. Sections 236 to 260

Covered in Unit 3 · Assessment, Authorities, Appeals and Penalties.

s. Sections 263 and 266

Covered in Unit 3 · Assessment, Authorities, Appeals and Penalties.

s. Sections 273 and 245

Covered in Unit 3 · Assessment, Authorities, Appeals and Penalties.

s. Sections 279 to 286

Covered in Unit 3 · Assessment, Authorities, Appeals and Penalties.

s. Sections 439 and 440

Covered in Unit 3 · Assessment, Authorities, Appeals and Penalties.

Cases on this Act

Examined in