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CSEET Mock Test 1 @CS_Study_Notes.pdf
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CSEET Mock Test 1 :

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CSEET Mock Test 2 @CS_Study_Notes.pdf
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CSEET Mock Test 2 :

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CSEET Mock Test 3 @CS_Study_Notes.pdf
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CSEET Mock Test 3 :

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CSEET Mock Test 4 @CS_Study_Notes.pdf
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CSEET Mock Test 4 :

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CSEET Mock Test 5 @CS_Study_Notes.pdf
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CSEET Mock Test 5 :

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CSEET Mock Test 6 @CS_Study_Notes.pdf
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CSEET Mock Test 6 :

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CS Executive GST Marathon Notes 2 @CS_Study_Notes.pdf
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CS Executive GST Marathon Notes | Part 1 :

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CS Executive GST Marathon Notes 1 @CS_Study_Notes.pdf
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CS Executive GST Marathon Notes | Part 2 :

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CS Executive GST MCQs by Vivek Gaba @CS_Study_Notes.pdf
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CS Executive GST MCQs :

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CSEET Logical Reasoning MCQ Notes @CS_Study_Notes.pdf
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CSEET Logical Reasoning MCQ Notes :

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CSEET Logical Reasoning Notes by Raj Awate @CS_Study_Notes.pdf
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CSEET Logical Reasoning Notes :

👨‍🎓 By Raj Awate

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CSEET 1000 MCQ Book @CS_Study_Notes.pdf
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CSEET 1000 MCQ Book :

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Law Charts Sec 1 to 148 in 2 Pages @CS_Study_Notes.pdf
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Law Charts Sec 1 to 148 in Just 2 Pages :

👨‍🎓 CA Harsh Gupta

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CSEET - Logical Reasoning Module @CS_Study_Notes.pdf
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CSEET - Logical Reasoning Module :

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Audit Charts - Pankaj Garg sir @CS_Study_Notes.pdf
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Audit Charts :

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FM Charts for CS Executive @CS_Study_Notes.pdf
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CS Executive FM Formula Charts :

👨‍🎓 CA Suraj Tatiya

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House Property MCQs @CS_Study_Notes.pdf
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House Property MCQs :

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🎓 Income Tax Sections List (Part 1)

👉Exclusively Available for
@CS_Study_Notes Members.

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Chapter-I (Sections 1-3): Preliminary

Section – 1: Short title, extent, and commencement
Section – 2: Definitions
Section – 3: “Previous year” defined


Chapter-II (Sections 4-9A): Basis of charge

Section – 4: Charge of income-tax
Section – 5: Scope of total income
Section – 5A: Apportionment of income between spouses governed by Portuguese Civil Code
Section – 6: Residence in India
Section – 7: Income deemed to be received
Section – 8: Dividend income
Section – 9: Income deemed to accrue or arise in India
Section – 9A: Certain activities not to constitute business connection in India


Chapter III (Sections 10-13B): Incomes which do not form part of total income

Section – 10: Incomes not included in total income
Section – 10A: Special provision in respect of newly established undertakings in free trade zone, etc.
Section – 10AA: Special provisions in respect of newly established Units in Special Economic Zones
Section – 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings
Section – 10BA: Special provisions in respect of export of certain articles or things
Section – 10BB: Meaning of computer programmes in certain cases
Section – 10C: Special provision in respect of certain industrial undertakings in North- Eastern Region
Section – 11: Income from property held for charitable or religious purposes.
Section – 12: Income of trusts or institutions from contributions
Section – 12A: Conditions for applicability of sections 11 and 12
Section – 12AB: Procedure for fresh registration
Section – 12AA: Procedure for registration
Section – 13: Section 11 not to apply in certain cases
Section – 13A: Special provision relating to incomes of political parties
Section – 13B: Special provisions relating to voluntary contributions received by electoral trust


(Sections 190 – 234F): Collection and recovery of tax

Section – 190 : Deduction at source and advance payment
Section – 191 : Direct payment
Section – 192 : Salary
Section – 192A : Payment of accumulated balance due to an employee
Section – 193 : Interest on securities
Section – 194 : Dividends
Section – 194A : Interest other than “Interest on securities”
Section – 194B : Winnings from lottery or crossword puzzle
Section – 194BB : Winnings from horse race
Section – 194C : Payments to contractors
Section – 194D : Insurance commission
Section – 194DA : Payment in respect of life insurance policy
Section – 194E : Payments to non-resident sportsmen or sports associations
Section – 194EE : Payments in respect of deposits under National Savings Scheme, etc
Section – 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section – 194G : Commission, etc., on the sale of lottery tickets
Section – 194H : Commission or brokerage
Section – 194-I : Rent
Section – 194IA : Payment on transfer of certain immovable property other than agricultural land
Section – 194IB : Payment of rent by certain individuals or Hindu undivided family
Section – 194IC : [Payment under specified agreement
Section – 194J : Fees for professional or technical services
Section – 194K : Income in respect of units
Section – 194L : Payment of compensation on acquisition of capital asset
Section – 194LA : Payment of compensation on acquisition of certain immovable property
Section – 194LB : Income by way of interest from infrastructure debt fund
Section – 194LBA : Certain income from units of a business trust
Section – 194LBB : Income in respect of units of investment fund
Section – 194LBC : Income in respect of investment in securitization trust

Section – 194LC : Income by way of interest from Indian company
Section – 194LD : Income by way of interest on certain bonds and Government securities
Section – 195 : Other sums
Section – 195A : Income payable “net of tax”

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