Income-tax Act, 1961 [A10-0WA]

As at 6 September 2026. Repealed.

Dates: made 13 September 1961; in force 1 April 1962; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 1, 13 September 1961. Band A.

Cite: Income-tax Act, 1961, Act 43 of 1961 [A10-0WA]. Machine: A10-0WA.

Clauses (10)

Clause 2(7). assessee

Clause 2(9). assessment year

Clause 2(24). income

Clause 2(31). person

Clause 3. previous year

Section 10(10). Incomes not included in total income — clause (10): gratuity [S10-1YZ]

Section 119. Instructions to subordinate authorities [S10-1ZX]

Section 139(1). Return of income [S10-20A]

Section 139A. Permanent account number [S10-218]

Section 234F. Fee for default in furnishing return of income [S10-22E]

Made under

No recital of a power is printed.

Acts on (1)

Cites Section 4, Payment of Gratuity Act, 1972 [S10-2FM].

Acted on by (0)

none

Not held (0)

none