Indian Law

Income Tax Act, 1961 Section 80IA provides deductions for profits from industrial undertakings and infrastructure projects.

Income Tax Act Section 80IAB provides tax incentives for enterprises in Special Economic Zones (SEZs) to promote export-oriented business.

Income Tax Act Section 80IB provides deductions for profits from specified industrial undertakings and housing projects.

Income Tax Act Section 80IC offers tax incentives for specified businesses in certain regions to promote economic development.

Income Tax Act Section 80ID offers deductions for profits from industrial undertakings in specified backward areas.

Income Tax Act Section 80IE provides tax incentives for new industrial undertakings in specified states to promote regional development.

Income Tax Act Section 80IF provides deductions for profits from specified infrastructure undertakings to promote investment.

Income Tax Act Section 80J provides deductions for profits from new industrial undertakings to promote manufacturing growth.

Income Tax Act Section 80JJAA offers deductions for employment generation by businesses to encourage job creation.

Income Tax Act Section 80K provides deductions for profits from shipping business to promote maritime trade.

Income Tax Act, 1961 Section 80L provides deductions for profits of certain undertakings in specified backward areas.

Income Tax Act Section 80LA provides deductions for specified undertakings in notified backward areas to promote regional development.

Income Tax Act Section 80M provides deduction for dividends received by domestic companies from other domestic companies.

Income Tax Act Section 80N provides deductions for donations to political parties and electoral trusts under specified conditions.

Income Tax Act Section 80-O provides deductions for profits of business of exporting articles or things.

Income Tax Act Section 80P provides deductions for cooperative societies on specified income under the Income-tax Act, 1961.

Income Tax Act Section 80Q provides deduction for donations to the Prime Minister's National Relief Fund.

Income Tax Act Section 80R provides deduction for interest paid on loans for higher education of self or relatives.

Income Tax Act Section 80RR provides deduction for income from patents to encourage innovation and protect inventors.

Income Tax Act Section 80RRA provides deductions for income from royalties on patents to encourage innovation.

Income Tax Act Section 80RRB provides deduction for royalty income received by authors from patents under specified conditions.

Income Tax Act Section 80S provides deductions on health insurance premiums and medical expenses for taxpayers and their families.

Income Tax Act Section 80T allows deduction on interest income from savings accounts up to specified limits.

Income Tax Act Section 80U offers tax deductions for individuals with disabilities to ease their financial burden.

Income Tax Act, 1961 Section 81 deals with the carry forward and set off of losses in case of amalgamation of companies.

Income Tax Act, 1961 Section 82 deals with the power to make rules for the Act's effective implementation.

Income Tax Act, 1961 Section 83 deals with taxation of benefits from employee stock option schemes (ESOPs).

Income Tax Act, 1961 Section 84 covers the tax implications of amalgamation and demerger for companies and shareholders.

Income Tax Act, 1961 Section 85 deals with carry forward and set off of losses in case of amalgamation of companies.

Income Tax Act Section 86 deals with the clubbing of income of minor child with parent’s income for tax purposes.

Income Tax Act, 1961 Section 87 provides relief for double taxation to avoid taxing the same income twice.

Income Tax Act, 1961 Section 87A provides a rebate on tax payable for resident individual taxpayers with income below a specified limit.

Income Tax Act, 1961 Section 88 deals with deductions for amounts paid to political parties.

Income Tax Act, 1961 Section 88A defines the term 'Charitable Purpose' for tax exemption under the Act.

Income Tax Act Section 89 provides relief for taxpayers facing salary arrears or advance salary to avoid tax burden in a single year.

Income Tax Act Section 90 governs relief from double taxation through agreements with foreign countries.

Income Tax Act, 1961 Section 90A governs relief from double taxation through agreements with foreign countries.

Income Tax Act Section 91 provides relief from double taxation for non-residents on income earned outside India.

Income Tax Act, 1961 Section 92 governs transfer pricing rules for transactions between associated enterprises.

Income Tax Act, 1961 Section 92A defines 'Associated Enterprise' for transfer pricing and related party transactions.

Income Tax Act, 1961 Section 1 defines the charge of income tax on total income of persons.

Income Tax Act, 1961 Section 2 defines key terms used throughout the Act for clear tax law interpretation.

Income Tax Act Section 2A defines 'agricultural income' for tax purposes under the Income-tax Act, 1961.

Income Tax Act, 1961 Section 3 defines the charge of income tax on total income of individuals and entities.

Income Tax Act Section 4 defines the charging section for income tax on total income of assessees.

Income Tax Act, 1961 Section 5 defines the scope of total income based on residential status and income source.

Income Tax Act, 1961 Section 6 defines residential status of individuals and entities for tax purposes in India.

Income Tax Act, 1961 Section 7 defines the scope of income deemed to accrue or arise in India for tax purposes.

Income Tax Act, 1961 Section 8 defines 'assessee' and related terms for tax purposes.

Income Tax Act, 1961 Section 9 defines income deemed to accrue or arise in India for taxation purposes.

Income Tax Act, 1961 Section 9A defines 'significant economic presence' for taxing non-residents on digital transactions.

Income Tax Act, 1961 Section 10 lists incomes exempt from tax, helping taxpayers understand non-taxable earnings.

Income Tax Act, 1961 Section 10A provides exemption for profits of units in Special Economic Zones (SEZs).

Income Tax Act Section 10AA provides tax exemption for units in Special Economic Zones (SEZs) to promote exports and economic growth.

Income Tax Act Section 10B provides tax exemption for profits of units in Software Technology Parks of India.

Income Tax Act Section 10BA provides exemption for profits from export-oriented undertakings to promote exports.

Income Tax Act Section 11 provides exemption on income derived from property held for charitable or religious purposes.

Income Tax Act, 1961 Section 12 defines income from property held for charitable or religious purposes.

Income Tax Act, 1961 Section 12A deals with registration of charitable trusts for tax exemption benefits.

Income Tax Act, 1961 Section 12AA deals with registration of charitable trusts and institutions for tax exemption.