Income Tax Act — Case Laws by Section

Every judgment on BharatTax is tagged with the sections it turns on. Pick a section to see the authorities practitioners rely on for it, followed by the judgments that apply it.

Sections are numbered as in the Income-tax Act, 1961, which the judgments apply. Where a card shows a second number, that is the corresponding section of the Income-tax Act, 2025, shown only where the ICAI tabular mapping and the BharatTax.co commentary agree.

1,031 sections indexed