The Income-tax Act, 2025 — all 537 sections, chapter by chapter

Looking for where an old section went? The 1961 to 2025 concordance maps the provisions we have worked so far.

The section numbers, headings, chapter titles and per-chapter counts below are the Act's own, as published by the Income Tax Department. Which sections fall in which chapter is our derivation: we ran the department's per-chapter counts against its own ordered list of sections. As a check, the fifteen sections this site had already read in full all landed in the chapter the derivation predicted.

Chapter	What it covers	Sections	Count
I	Preliminary	1–3	3
II	Basis of Charge	4–10	7
III	Incomes Which Do Not Form Part of Total Income	11–12	2
IV	Computation of Total Income	13–95	83
V	Income of Other Persons Included in Total Income of Assessee	96–100	5
VI	Aggregation of Income	101–107	7
VII	Set Off or Carry Forward and Set Off of Losses	108–121	14
VIII	Deductions to Be Made in Computing Total Income	122–154	33
IX	Rebates and Reliefs	155–160	6
X	Special Provisions Relating to Avoidance of Tax	161–177	17
XI	General Anti-Avoidance Rule	178–184	7
XII	Mode of Payment in Certain Cases etc.	185–189	5
XIII	Determination of Tax in Special Cases	190–235	46
XIV	Tax Administration	236–261	26
XV	Return of Income	262–267	6
XVI	Procedure for Assessment	268–301	34
XVII	Special Provisions Relating to Certain Persons	302–355	55
XVIII	Appeals Revisions and Alternate Dispute Resolutions	356–389	34
XIX	Collection and Recovery of Tax	390–430	41
XX	Refunds	431–438	8
XXI	Penalties	439–472	34
XXII	Offences and Prosecutions	473–498	26
XXIII	Miscellaneous	499–536	38

The Schedules

The 2025 Act moves a great deal that used to sit inside section 10 and Chapter VI-A of the 1961 Act into Schedules. An exemption or a permitted investment is now usually found by going to the Schedule the section points at.

Schedule	Subject
I	Conditions for Certain Activities Not to Constitute Business Connection in India
II	Income Not to Be Included in Total Income
III	Income Not to Be Included in Total Income of Eligible Persons
IV	Income Not to Be Included in Total Income of Eligible Non-Residents, Foreign Companies and Other Such Persons
V	Income Not to Be Included in Total Income of Certain Eligible Persons Including Investment Funds, Business Trusts and their Unit Holders
VI	Income Not to Be Included in Total Income of Certain Eligible Persons in International Financial Services Centre or Having Income Therefrom
VII	Persons Exempt from Tax
VIII	Income Not to Be Included in the Total Income of Political Parties and Electoral Trusts
IX	Deduction for Tea Development Account, Coffee Development Account and Rubber Development Account for Computing Income under the Head "Profits and Gains of Business or Profession"
X	Deduction for Site Restoration Fund for Computing Income under the Head Profits and Gains of Business or Profession
XI	Recognised Provident Funds
XII	Minerals
XIII	List of Articles or Things
XIV	Insurance Business
XV	Deduction in Respect of Life Insurance Premia, Contribution to Provident Fund, Subscription to Certain Equity Shares, etc.
XVI	Permitted Modes of Investment or Deposits

Sections read in full

These carry the 1961 provision they replaced, what changed in the move, the thresholds with their qualifiers, and the words of the section itself.

Section 35 — Amounts not deductible in certain circumstances. was s.40
Section 37 — Certain deductions allowed on actual payment basis only was s.43B
Section 58 — Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents. was s.44AD
Section 63 — Tax audit. was s.44AB
Section 102 — Unexplained credits was s.68
Section 104 — Unexplained asset. was s.69A
Section 263 — Return of income. was s.139
Section 270 — Assessment was s.143
Section 279 — Income escaping assessment. was s.147
Section 280 — Issue of notice where income has escaped assessment. was s.148
Section 281 — Procedure before issuance of notice under section 280. was s.148A
Section 377 — Revision of orders prejudicial to revenue was s.263
Section 393 — Tax to be deducted at source. was s.194C, s.194J
Section 424 — Interest for defaults in payment of advance tax. was s.234B
Section 439 — Penalty for under-reporting and misreporting of income. was s.270A