Income Tax Act

Clause-wise access to the Income-tax Act as enacted in 2025, presented with verbatim statutory text, structured analysis, and reference to earlier law for legal continuity.

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Direct tax laws

About the Income Tax Act

The Income tax Act is India’s primary direct tax legislation governing the charge, computation, assessment, and collection of income tax. This library presents the Act in a clause-wise structure, allowing precise navigation and reliable reference for statutory interpretation and compliance work.

How to Use This Page

1

Browse the Act chapter-wise and clause-wise

2

Each clause page reproduces the bare Act text exactly as enacted

3

References to corresponding provisions under the Income tax Act, 1961 are provided for continuity

4

Any substantive change or continuation of law is clearly identified at clause level

Structure of the Income Tax Act

The Income-tax Act is organised into chapters, each grouping related clauses for systematic navigation and reference. Please see below the Chapter-wise index.

Chapter-wise Index

  • Clause 1 – Short title, extent and commencement
  • Clause 2 – Definitions

  • Clause 3 – Charge of income-tax
  • Clause 4 – Scope of total income

  • Clause 10 – Incomes not forming part of total income

This page provides access to the statutory structure of the Income-tax Act for reference purposes. Clause-level pages reproduce the law as enacted. This library does not provide legal advice.