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Income-tax Act Chapter XIII
The Income-tax Act, 2025

Chapter XIII Determination of Tax in Special Cases

Sections
46 · sections 190 to 235
Amended
11 of 46
  1. A.—Determination of tax in certain special cases
  2. Section 190 Determination of tax where total income includes income on which no tax is payable
  3. Section 191 Tax on accumulated balance of recognised provident fund
  4. Section 192 Tax in case of block assessment of search cases
  5. Section 193 Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
  6. Section 194 Tax on certain incomes
  7. Section 195 Tax on income referred to in sections 102 to 106 1 amendment
  8. B.—Special provisions relating to tax on capital gains
  9. Section 196 Tax on short-term capital gains in certain cases
  10. Section 197 Tax on long-term capital gains
  11. Section 198 Tax on long-term capital gains in certain cases
  12. C.—New tax regime
  13. Section 199 Tax on income of certain manufacturing domestic companies
  14. Section 200 Tax on income of certain domestic companies
  15. Section 201 Tax on income of new manufacturing domestic companies
  16. Section 202 New tax regime for individuals, Hindu undivided family and others 1 amendment
  17. Section 203 Tax on income of certain resident co-operative societies 2 amendments
  18. Section 204 Tax on income of certain new manufacturing co-operative societies 2 amendments
  19. Section 205 Conditions for tax on income of certain companies and co-operative societies
  20. D.—Special provisions relating to minimum alternate tax and alternate minimum tax
  21. Section 206 Special provision for minimum alternate tax and alternate minimum tax 8 amendments
  22. E.—Special provisions relating to non-residents and foreign companies
  23. Section 207 Tax on dividends, royalty and fees for technical service in case of foreign companies
  24. Section 208 Tax on income from units purchased in foreign currency or capital gains arising from their transfer
  25. Section 209 Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
  26. Section 210 Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
  27. Section 211 Tax on non-resident sportsmen or sports associations
  28. Section 212 Interpretation
  29. Section 213 Special provision for computation of total income of non-residents
  30. Section 214 Tax on investment income and long-term capital gains
  31. Section 215 Capital gains on transfer of foreign exchange assets not to be charged in certain cases
  32. Section 216 Return of income not to be furnished in certain cases
  33. Section 217 Application of benefits under sections 212 to 216 1 amendment
  34. Section 218 Tax on business income of Offshore Banking Units or International Financial Services Centre unit 1 amendment
  35. Section 219 Conversion of an Indian branch of foreign company into subsidiary Indian company
  36. Section 220 Foreign company said to be resident in India
  37. F.—Special provisions relating to pass-through entities
  38. Section 221 Tax on income from securitisation trusts
  39. Section 222 Tax on income in case of venture capital undertakings
  40. Section 223 Tax on income of unit holder and business trust
  41. Section 224 Tax on income of investment fund and its unit holders
  42. G.—Special provisions relating to income of shipping companies
  43. Section 225 Income from business of operating qualifying ships
  44. Section 226 Tonnage tax scheme
  45. Section 227 Computation of tonnage income 2 amendments
  46. Section 228 Relevant shipping income and exclusion from book profit 1 amendment
  47. Section 229 Depreciation and gains relating to tonnage tax assets
  48. Section 230 Exclusion of deduction, loss, set off, etc
  49. Section 231 Method of opting of tonnage tax scheme and validity
  50. Section 232 Certain conditions for applicability of tonnage tax scheme 2 amendments
  51. Section 233 Amalgamation and demerger
  52. Section 234 Avoidance of tax and exclusion from tonnage tax scheme
  53. Section 235 Interpretation 1 amendment