Research the Income-tax Act, 1961

Answers are drawn only from the text of the Act. Every point cites the section, sub-section or clause and the page of the official PDF, and each citation is checked against the Act before the answer is shown. Where the Act does not answer a question, the tool says so.

Sample questions

• I own a residential property that I have rented out. Can I claim a 30% deduction on the annual value of the property? I also have a housing loan on this property. Can I claim a deduction for the interest paid on the loan? Which sections of the Income-tax Act apply?
• Is tuition fees paid for children deductible?
• What is the penalty for not deducting TDS?
• What is the GST rate on restaurant services?

Not legal or tax advice. The Income-tax Act, 2025 replaces this Act from tax year 2026-27; this tool covers the 1961 Act, which applies to income up to financial year 2025-26.