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An Act to consolidate and amend the law relating to income-tax [and super-tax]. Be it enacted by Parliament in the Twelfth Year of the Republic of India as income tax act 1961 pdf free download. F: Input Tax Credit Sec 16 (2)-possession of goods rule · F: DISALLOWANCE OF ITC · F: REFUND OF APPEAL EFFECT. Income Tax Ordinance ; 9, Tax Laws (Amendment) Ordinance, 2016 ; 10, Ordinance No XV of 2015 - The exemption of withholding tax under sub-section (4) of Section The provisions of Finance Bill, 2022 (hereafter referred to as "the Bill"), relating to direct taxes seek to amend the Income-tax Act, 1961 (hereafterShort Title: The Income-tax Act, 1961 ; Long Title: An Act to consolidate and amend the law relating to income-tax and super-tax. ; Ministry: Ministry of Finance. Expenditure incurred in relation to income not includible in total income. A.—Salaries. 15. Salaries. 16. Deductions from salaries. 17. ―Salary‖, ―perquisite - Table of Contents. Income Tax Act ( R.S.C. , 1985, c. 1 (5th Supp.)). Section - 5A. Apportionment of income between spouses governed by Portuguese Civil Code. Section - 6. Residence in India. Section - 7. Income deemed to be 41 of 1959,. 2 of 1972,. 37 of 1961. 23 of 1972,. Acts. 49 of 1973,. 9 of 1963, This Act may be cited as the Income Tax Act. short title. of %bare-.