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Income_tax_2025
Section / Rule Number   Content   
 
190. Determination of tax where total income includes income on which no tax is payable.
191. Tax on accumulated balance of recognised provident fund.
192. Tax in case of block assessment of search cases.
193. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
194. Tax on certain incomes
195. Tax on income referred to in sections 102 to 106
196. Tax on short- term capital gains in certain cases.
197. Tax on long-term capital gains
198. Tax on long- term capital gains in certain cases.
199. Tax on income of certain manufacturing domestic companies.
200. Tax on income of certain domestic companies.
201. Tax on income of new manufacturing domestic companies.
202. New tax regime for individuals, Hindu undivided family and others.
203. Tax on income of certain resident co- operative societies.
204. Tax on income of certain new manufacturing co-operative societies
205. Conditions for tax on income of certain companies and co-operative societies.
206. Special provision for minimum alternate tax and alternate minimum tax
207. Tax on dividends, royalty and fees for technical service in case of foreign companies
208. Tax on income from units purchased in foreign currency or capital gains arising from their transfer
209. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
210. Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
211. Tax on non- resident sportsmen or sports associations.
212. Interpretation
213. Special provision for computation of total income of non-residents.
214. Tax on investment income and long-term capital gains.
215. Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
216. Return of income not to be furnished in certain cases.
217. Benefit under Chapter to be available in certain cases even after assessee becomes resident.
218. Chapter not to apply if the assessee so chooses.
219. Conversion of an Indian branch of foreign company into subsidiary Indian company.
220. Foreign company said to be resident in India.
221. Tax on income from securitisation trusts.
222. Tax on income in case of venture capital undertakings.
223. Tax on income of unit holder and business trust.
224. Tax on income of investment fund and its unit holders.
225. Income from business of operating qualifying ships.
226. Tonnage tax scheme.
227. Computation of tonnage income
228. Relevant shipping income and exclusion from book profit.
229. Depreciation and gains relating to tonnage tax assets.
230. Exclusion of deduction, loss, set off, etc
231. Method of opting of tonnage tax scheme and validity.
232. Certain conditions for applicability of tonnage tax scheme
233. Amalgamation and demerger.
234. Avoidance of tax and exclusion from tonnage tax scheme.
235. Interpretation.
 
     
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