Chapter XIII: Determination Of Tax In Special Cases

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XIII" is related to "Determination Of Tax In Special Cases".

1. "Chapter XIII" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Determination of tax where total income includes income on which no tax is payable.	Section-190
2	Tax on accumulated balance of recognised provident fund.	Section-191
3	Tax in case of block assessment of search cases.	Section-192
4	Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.	Section-193
5	Tax on certain incomes.	Section-194
6	Tax on income referred to in sections 102 to 106.	Section-195
7	Tax on short-term capital gains in certain cases.	Section-196
8	Tax on long-term capital gains.	Section-197
9	Tax on long-term capital gains in certain cases.	Section-198
10	Tax on income of certain manufacturing domestic companies.	Section-199
11	Tax on income of certain domestic companies.	Section-200
12	Tax on income of new manufacturing domestic companies.	Section-201
13	New tax regime for individuals, Hindu undivided family and others.	Section-202
14	Tax on income of certain resident co-operative societies.	Section-203
15	Tax on income of certain new manufacturing co-operative societies.	Section-204
16	Conditions for tax on income of certain companies and cooperative societies.	Section-205
17	Special provision for minimum alternate tax and alternate minimum tax.	Section-206
18	Tax on dividends, royalty and fees for technical service in case of foreign companies.	Section-207
19	Tax on income from units purchased in foreign currency or capital gains arising from their transfer.	Section-208
20	Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.	Section-209
21	Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.	Section-210
22	Tax on non-resident sportsmen or sports associations.	Section-211
23	Interpretation.	Section-212
24	Special provision for computation of total income of non-residents.	Section-213
25	Tax on investment income and long-term capital gains.	Section-214
26	Capital gains on transfer of foreign exchange assets not to be charged in certain cases.	Section-215
27	Return of income not to be furnished in certain cases.	Section-216
28	Benefit under Chapter to be available in certain cases even after assessee becomes resident.	Section-217
29	Chapter not to apply if the assessee so chooses.	Section-218
30	Conversion of an Indian branch of foreign company into subsidiary Indian company.	Section-219
31	Foreign company said to be resident in India.	Section-220
32	Tax on income from securitisation trusts.	Section-221
33	Tax on income in case of venture capital undertakings.	Section-222
34	Tax on income of unit holder and business trust.	Section-223
35	Tax on income of investment fund and its unit holders.	Section-224
36	Income from business of operating qualifying ships.	Section-225
37	Tonnage tax scheme.	Section-226
38	Computation of tonnage income.	Section-227
39	Relevant shipping income and exclusion from book profit.	Section-228
40	Depreciation and gains relating to tonnage tax assets.	Section-229
41	Exclusion of deduction, loss, set off, etc.	Section-230
42	Method of opting of tonnage tax scheme and validity.	Section-231
43	Certain conditions for applicability of tonnage tax scheme.	Section-232
44	Amalgamation and demerger.	Section-233
45	Avoidance of tax and exclusion from tonnage tax scheme.	Section-234
46	Interpretation.	Section-235