close

OMITTED

 

Following sections are now omitted:

12AA Procedure for registration

18 [OMITTED BY THE FINANCE ACT, 1988 W.E.F. 1-4-1989]

19 ommited

35C [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

52 Consideration for transfer in cases of understatement.[OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

53 Exemption of capital gains from a residential house.[OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

54A Relief of tax on capital gains in certain cases.[OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972]

54C Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.[OMITTED BY THE FINANCE ACT, 1976, W.E.F. 1-4-1976]

54E Capital gain on transfer of capital assets not to be charged in certain cases

54EA Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities

54EB Capital gain on transfer of long-term capital assets not to be charged in certain cases

54ED Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases

54EE Capital gain not to be charged on investment in units of a specified fund

54GB. Capital gain on transfer of residential property not to be charged in certain cases

67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

71A Transitional provisions for set off of loss under the head "Income from house property"

76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

80AA [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]

80AB Deductions to be made with reference to the income included in the gross total income

80CC [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1993]

80CCA Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan

80CCB Deduction in respect of investment made under Equity Linked Savings Scheme

80CCC Deduction in respect of contribution to certain pension funds

80CCE Limit on deductions under sections 80C, 80CCC and 80CCD

80CCF Deduction in respect of subscription to long-term infrastructure bonds

80CCG Deduction in respect of investment made under an equity savings scheme

80F [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]

80FF [OMITTED BY THE FINANCE (NO. 2) ACT, 1980, W.E.F. 1-4-1981]

80H [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1975, W.E.F. 1-4-1976]

80HH Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas

80HHA Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas

80HHB Deduction in respect of profits and gains from projects outside India

80HHBA Deduction in respect of profits and gains from housing projects in certain cases

80HHC Deduction in respect of profits retained for export business

80HHD Deduction in respect of earnings in convertible foreign exchange

80HHE Deduction in respect of profits from export of computer software, etc.

80HHF Deduction in respect of profits and gains from export or transfer of film software, etc.

80I Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.

80IC Special provisions in respect of certain undertakings or enterprises in certain special category States

80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area

80J [OMITTED BY THE FINANCE (NO. 2) ACT, 1996, W.R.E.F. 1-4-1989]

80JJ [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998].

80K [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]

80L [OMITTED BY THE FINANCE ACT, 2005, W.E.F. 1-4-2006] ..

80MM [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1984]

80N [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]

80Q Deduction in respect of profits and gains from the business of publication of books

80QQ [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

80QQA Deduction in respect of professional income of authors of text books in Indian languages

80R Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.

80RR Deduction in respect of professional income from foreign sources in certain cases

80RRA Deduction in respect of remuneration received for services rendered outside India

80S [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]

80T [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

80TT [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-4-1987]

80TTB Deduction in respect of interest on deposits in case of senior citizens

80V [OMITTED BY THE FINANCE ACT, 1994, W.E.F. 1-4-1995]

80VV [OMITTED BY THE FINANCE ACT, 1985, W.E.F. 1-4-1986]

80VVA [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

81 to 85C Incomes forming part of total income on which no income-tax is payable

86A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]

88 Rebate on life insurance premia, contribution to provident fund, etc

88A [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.]

88B [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]

88C [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]

88D [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]

88E Rebate in respect of securities transaction tax

104 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

105 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

106 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

107 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

107A [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

108 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

109 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]

115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]

115K [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]

115L [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998].

115M [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]

115N [OMITTED BY THE FINANCE ACT, 1997, W.E.F. 1-4-1998]

121 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

121A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

122 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

123 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

125 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

125A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

126 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

128 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

130A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

137 [OMITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964]

141 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]

141A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

146 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

148B Prior approval for assessment,reassessment or recomputation in certain cases.

153A Assessment in case of search or requisition

153B Time limit for completion of assessment under section 153A

153C Assessment of income of any other person

153D Prior approval necessary for assessment in cases of search or requisition

158 Intimation of assessment of firm

158BI Chapter not to apply after certain date

181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]

182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]

194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India

194L Payment of compensation on acquisition of capital asset

194LD Income by way of interest on certain bonds and Government securities

197B Lower deduction in certain cases for a limited period

203AA Furnishing of statement of tax deducted

206 Persons deducting tax to furnish prescribed returns

206AB Special provision for deduction of tax at source for non-filers of income-tax return.

206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return

206CCA Special provision for collection of tax at source for non-filers of income-tax return.

209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]

212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]

213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]

228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]

230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]

233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]

234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

235 Relief to shareholders in respect of agricultural income-tax attributable to dividends

241 Power to withhold refund in certain cases

247 Appeal by partner

270 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

276AA Failure to comply with the provisions of section 269AB or section 269-I

276DD Failure to comply with the provisions of section 269SS.

276E Failure to comply with the provisions of section 269T.

282B Allotment of Document Identification Number

Sixth Schedule Omitted

Ninth Schedule Omitted

Tenth Schedule Omitted