Home|Discussion Forum|Communities|Professional Search|Law Dictionary|Bare Acts|Law Schools|State Bare Acts|Free Judgement Search|Law quotes
Articles  |    Humor    |    Law Digest
Bare acts search

Bare acts > Income Tax Act, 1961
A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

See section 32A, section 32AB, section 80CC (3)(a)(i), section 80-I(2) , section 80J(4) and section 88A (3)(a)(i)


1. Beer, wine and other alcoholic spirits.

2. Tobacco and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, chewing tobacco and snuff.

3. Cosmetics and toilet preparations.

4. Tooth paste, dental cream, tooth powder and soap.

5. Aerated waters in the manufacture of which blended flavouring concentrates in any form are used.

Explanation.—“Blended flavouring concentrates” shall include, and shall be deemed always to have included, synthetic essences in any form.

6. Confectionery and chocolates.

7. Gramophones, including record-players and gramophone records.


9. Projectors.

10. Photographic apparatus and goods.


22. Office machines and apparatus such as typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines and teleprinters.

Explanation.—The expression “office machines and apparatus” includes all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work and for data processing (not being computers within the meaning of section 32AB).

23. Steel furniture, whether made partly or wholly of steel.

24. Safes, strong boxes, cash and deed boxes and strong room doors.

25. Latex foam sponge and polyurethane foam.


27. Crown corks, or other fittings of cork, rubber, polyethylene or any other material.

28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material.


Section 80A-115JFSection 115K-181
Section 182-260BSection 261-298
First ScheduleSecond Schedule
Third ScheduleFourth Schedule
Fifth ScheduleSixth Schedule
Seventh ScheduleEighth Schedule
Ninth ScheduleTenth Schedule
Eleventh ScheduleTwelfth Schedule
Thirteenth ScheduleFourteenth Schedule


Quick Links     
Family LawsInsurance LawsEnvironmental lawTax LawFDI 
Company LawTelecommunication LawLabour LawsCentral RulesRBI 
Business & Commercial LawsConsumer lawsCorporate lawsCriminal lawsSEBI 
Intellectual Property lawMedia & Press lawsPharma & Medical lawsProperty lawFEMA 
Debt Recovery LawsAmendmentsProfessional lawBanking LawsLegal Links 

Privacy PolicyDisclaimer

Copyright @2010