The whole library, in short

Every authority we hold, with what each one decided in a sentence — 1209 entries across 1364 sections of the Income Tax Act, each listed once under its main subject. Pick your subject below and you get that subject's entries, strongest first. Or open a subject from the hub, where each page cross-lists everything that touches that area.

Or search the whole library

Try 148A, 271(1)(c), cash deposit, bogus purchase, stay of demand or a case name. Voice search works in English and Hindi — your speech is transcribed by your browser, not by us.

How to read this page. Within each subject, authorities are listed strongest first — Supreme Court, then High Court, then Tribunal, then CBDT. A Supreme Court decision binds everyone. A High Court decision binds within that state and persuades elsewhere. A Tribunal decision binds the officer and the CIT(A) in that jurisdiction. A flag on a line means the answer to “is it still good law” is not a clean yes; every flagged entry is listed together here. None of these entries has yet been read in full by a chartered accountant against the certified copy, and each page says so on its face.

26 subjects

Each page carries that subject's authorities in full.

Reassessment & Reopening Covers s.148, s.147, s.148A, s.149, s.151, s.143(1), s.143(3), s.151A and 19 more. 75 entries Assessment & Scrutiny Covers s.143(3), s.143(2), s.145, s.92CA, s.92C, s.144C, s.143(1), s.144 and 98 more. 169 entries Cash Credits & Unexplained Money Covers s.68, s.69C, s.69, s.69A, s.115BBE, s.145, s.271(1)(c), s.153A and 7 more. 42 entries Penalty Covers s.271(1)(c), s.274, s.273B, s.270A, s.271E, s.269SS, s.269T, s.271D and 40 more. 56 entries TDS Defaults Covers s.194C, s.195, s.201(1A), s.40(a)(ia), s.9(1)(vii), s.201, s.201(1), s.194J and 47 more. 93 entries Demand, Recovery & Stay Covers s.220(6), s.245, s.246A, s.156, s.226(3), s.244A, s.222, s.226 and 19 more. 31 entries Revision & Rectification Covers s.263, s.143(3), s.147, s.148, s.154, s.264, s.143(1), s.10(2) and 11 more. 23 entries Appeals Covers s.251, s.254, s.250, s.260A, s.246A, s.253, s.254(2), s.249 and 21 more. 60 entries Faceless Assessment & Appeals Covers s.144B, s.143(3), s.156, s.142(1), s.68, s.144, s.144C, s.270A and 9 more. 13 entries Prosecution Covers s.276CC, s.278E, s.278B, s.276C, s.276B, s.279, s.139(1), s.277 and 19 more. 25 entries Search, Survey & Block Assessment Search, survey, statements recorded under oath, and the machinery for assessing a person other than the one searched. 49 entries · s.132, s.153A, s.153C, s.132(4), s.132(1), s.132A and 70 more Evidence & Burden of Proof What the department must prove, what you must prove, and what happens to paperwork when the surrounding circumstances point the other way. 22 entries · s.132(4), s.143(3), s.68, s.69C, s.132, s.148 and 41 more Deductions & Disallowances The recurring disallowances: employee PF timing, s.14A, expenditure prohibited by law, and claims made outside a return. 152 entries · s.37(1), s.28, s.32, s.36(1)(iii), s.14A, s.80-IB and 221 more How Tax Law Is Read The rules the courts use to read a taxing statute: two possible views, strict construction of exemptions, and when an amendment reaches backwards. 15 entries · s.90, s.119, s.10(3), s.113, s.115A, s.115J and 26 more Capital Gains Computing the gain: what counts as a transfer and when, stamp duty value against stated consideration, indexation, and depreciable assets. 101 entries · s.45, s.48, s.2(47), s.50C, s.2(14), s.54 and 139 more Capital Gains Exemptions The reinvestment reliefs — a new house, agricultural land, bonds — and the conditions that decide whether the claim survives. 29 entries · s.54F, s.10(1), s.2(24), s.4, s.2(1A), s.10(5B) and 38 more Gifts, Shares & Angel Tax Receipts without adequate consideration, share valuation and the angel tax: who is a relative, what Rule 11UA permits, and how far an officer may go behind a valuation report. 16 entries · s.56(2)(vii), s.56(2)(viib), s.56(2)(x), Rule 11UA, s.143(3), s.147 and 28 more Charitable Trusts & Exemption Registration, the proviso to s.2(15), application of income, the s.11(5) modes, and the condonation machinery for a form that missed the portal. 36 entries · s.11, s.2(15), s.12A, s.12, s.12AA, s.10(23C) and 61 more Co-operative Societies Section 80P after 2006: which societies s.80P(4) shuts out, interest on deposits, and the unresolved split over deposits with a co-operative bank. 19 entries · s.80P, s.80P(2)(a)(i), s.80P(4), s.56, s.139(1), s.80AC and 28 more Salary & Perquisites Leave travel concession, house rent allowance, perquisites, and the employer’s own exposure under s.192 when an employee’s claim turns out to be wrong. 32 entries · s.17(2), s.192, s.15, s.10(13A), s.201(1), s.201(1A) and 71 more House Property Annual value, vacancy, interest on borrowed capital, who the owner is, and the long fight over notional rent on a builder’s unsold flats. 30 entries · s.22, s.23, s.23(1)(a), s.28(i), s.23(1)(c), s.28 and 34 more Presumptive Taxation & Audit Sections 44AD and 44ADA, the audit threshold, and what an officer may and may not ask of an assessee who was never required to keep books. 17 entries · s.44AD, s.44AB, s.271B, s.271A, s.44AA, s.44ADA and 23 more Cash Transaction Limits The cash limits and the penalties that follow: loans and deposits, repayment, the two-lakh receipt rule, and reasonable cause under s.273B. 13 entries · s.269SS, s.271D, s.40A(3), s.269ST, s.269T, s.271DA and 13 more Crypto & Virtual Digital Assets Virtual digital assets: the flat charge, the one per cent deduction, what falls outside the definition, and how years before the regime are treated. 13 entries · s.194S, s.2(47A), s.115BBH, s.285BAA, s.147, s.148 and 22 more Residence & Treaty Benefit Counting days, deemed residence, the treaty tie-breaker, and how much weight a tax residency certificate actually carries. 60 entries · s.90, s.9(1)(i), s.5(2), s.6, DTAA art 7, s.195 and 84 more Refunds, Interest & Condonation Getting the money back: interest under s.244A, adjustment against demand, revision in your favour under s.264, and condonation of delay under s.119(2)(b). 18 entries · s.143(1), s.244A, s.119(2)(b), s.240, s.245, s.214 and 34 more

What this library does not do

Stated plainly, because a page carrying a membership number should.

Nothing here is written from memory. Every entry was found through a search, and the page for it links to where it was found, so you can check it rather than take our word for it. What has not happened yet is the part that matters most: nobody has read the certified copy of each judgment and signed off the summary against it. Until that is done, each page says Not yet CA-verified, and it means exactly what it says. Read the source before you rely on an entry in a reply to an Assessing Officer or in an appeal.