Income Tax Sections List PDF

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Income Tax Sections List

The Income Tax Act is a comprehensive statute that focuses on the different rules and regulations that govern taxation in the country. It provides for levying, administering, collecting, and recovering income tax for the Indian government. It was enacted in 1961. The Income Tax Act contains a total of 23 chapters and 298 sections according to the official website of the Income Tax Department of India. These different sections deal with various aspects of taxation in India.

The various heads for which you have to pay income tax include:

  1. Salary
  2. Income from house property
  3. Capital gains
  4. Profit and gains from business or profession
  5. Income from other sources

Every year, the Indian government presents a finance budget during the month of February. The budget brings in various amendments to the Income Tax Act. The most recent budget presented by the current Finance Minister Nirmala Sitharaman included the introduction of a new optional system of taxation that comes with reduced income tax rates. These new rates shall be available as an option from the financial year 2020-21.

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