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ITA-I Section

List of Subjects :


All matters relating to subjects dealt with in the following Chapters of I.T. Act, 1961 :

  1. Chapter I i.e. Extent and scope of the Act, Determination of previous year, Definitions, Declarations of Companies-excluding section 2(17)(iv) and 2(3).
  2. Chapter II i.e. Basis of charge excluding section 5(2),9 and 9A.
  3. Chapter III i.e. Income which do not form part of total income and other exemptions under section 10, 11, 12 & 13 [Excluding section 10(4), 10(4A), 10(6), 10(7), 10(8), 10(9), 10(15) (iv)]
  4. Chapter IV i.e. Computation of total income- following parts of Chapter IV: A. Salaries B. Interest on securities excluding section 21. C. Income from property excluding section 25. D.Income from other sources excluding section 58(a) (ii).
  5. Chapter V i.e. Income of other persons included in assessee’s total income.
  6. Chapter VI-A i.e. Deductions to be made in computing total income (excluding sections 80-O, 80-R, 80 RRA).
  7. Chapter VII i.e. Income forming part of total income on which no income tax is payable.
  8. Chapter VIII i.e. Reliefs and Rebates.
  9. Chapter X Special provision relating to avoidance of tax (excluding section 92, 93 & 94A).
  10. Chapter XII i.e. Determination of tax in certain special cases excluding sections 111A, 112, 112A, 115A, 115AB, 115AC, 115ACA, 115AD and 115BBA.
  11. Chapter XII B with regard to special provisions relating to certain companies.
  12. Chapter XII C with regard to special provisions relating to retail trade.
  13. Work connected with interpretation and implementation of the provisions of the various Tax Credit Certificates Schemes under Chapter XXII-B of the Income Tax Act.
  14. Jurisdiction under section 120 except jurisdiction of CIT (A) which has been allotted to Judicial and 124.
  15. Transfer of cases under section 127.
  16. Opening of new Income-tax Offices.
  17. Interest Tax Act.
  18. Hotel Receipt Tax Act, 1980.
  19. Industrial parks and SEZs
  20. Order under section 119 of the Income-tax Act, 1961 relating to the above subjects.
  21. Complaints, Representations and Parliament Questions relating to above.