| 1 | Short title, extent and commencement |
| 2 | Definitions |
| 3 | Previous year defined |
| 4 | Charge of income-tax |
| 5 | Scope of total income |
| 5A | Apportionment of income between spouses governed by Portuguese Civil Code |
| 6 | Residence in India |
| 7 | Income deemed to be received |
| 8 | Dividend income |
| 9 | Income deemed to accrue or arise in India |
| 10 | Incomes not included in total income |
| 10A | Special provision in respect of newly established undertakings in free trade zone, etc |
| 10AA | Special provisions in respect of newly established Units in Special Economic Zones |
| 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 |
| 11 | Income from property held for charitable or religious purposes |
| 12 | Income of trusts or institutions from contributions |
| 12A | Conditions for applicability of sections 11 and 12 |
| 12AA | Procedure for registration |
| 13 | Section 11 not to apply in certain cases |
| 13A | Special provision relating to incomes of political parties |
| 13B | Special provisions relating to voluntary contributions received by electoral trust |
| 14 | Heads of income |
| 14A | Expenditure incurred in relation to income not includible in total income |
| 15 | Salaries |
| 16 | Deductions from salaries |
| 17 | “Salary”, “perquisite” and “profits in lieu of salary” defined |
| 18 | [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] |
| 22 | Income from house property |
| 23 | Annual value how determined |
| 24 | Deductions from income from house property |
| 25 | Amounts not deductible from income from house property |
| 25A | Special provision for cases where unrealised rent allowed as deduction is realised subsequently |
| 25AA | Unrealised rent received subsequently to be charged to income-tax |
| 25B | Special provision for arrears of rent received |
| 26 | Property owned by co-owners |
| 27 | “Owner of house property”, “annual charge”, etc., defined |
| 28 | Profits and gains of business or profession |
| 29 | Income from profits and gains of business or profession, how computed |
| 30 | Rent, rates, taxes, repairs and insurance for buildings |
| 31 | Repairs and insurance of machinery, plant and furniture |
| 32 | Depreciation |
| 32A | Investment allowance |
| 32AB | Investment deposit account |
| 32AC | Investment in new plant or machinery |
| 33 | Development rebate |
| 33A | Development allowance |
| 33AB | Tea development account ,coffee development account and rubber development account |