The chapter wise and section wise provisions of Income Tax Act 1961 have been enclosed at the below link.
https://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx
The chapter wise and section wise provisions of Income Tax Act 1961 have been enclosed at the below link.
https://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx