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110 Determination of tax where total income includes income on which no tax is payable
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111 Tax on accumulated balance of recognised provident fund
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111A Tax on short-term capital gains in certain cases
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112 Tax on long-term capital gains
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112A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
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113 Tax in the case of block assessment of search cases
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114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]
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115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
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115A Tax on dividends, royalty and technical service fees in the case of foreign companies
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115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer
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115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
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115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
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115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
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115B Tax on profits and gains of life insurance business
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115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
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115BBA Tax on non-resident sportsmen or sports associations
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115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds
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115BBC Anonymous donations to be taxed in certain cases
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115BBD Tax on certain dividends received from foreign Companies
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115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
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115BA Tax on income of certain domestic companies
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115 BBDA Tax on certain dividends received from domestic companies
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115BBF Tax on income from patent
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115BBG Tax on income from transfer of carbon credits.
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115BAB Tax on income of certain new domestic manufacturing companies.
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115BAA Tax on income of certain domestic companies.
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115BAC Tax on income of individuals and Hindu undivided family.
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115BAD Tax on income of certain resident co-operative societies.
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115BBH Tax on income from virtual digital assets
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115BBI Specified income of certain institutions
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115BAE Tax on income of certain new manufacturing co-operative societies.
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‘115BBJ Tax on winnings from online games.
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