Summary |
The contents of the book includes –
Chapter I – Preliminary
Chapter II – Basis of chare
Chapter III – Incomes which do not form part of total income
Chapter IV – Computation of total income
Chapter V – Income of other persons, included in assessee’s total income
Chapter VI – Aggregation of income and set off or carry forward of loss
Chapter VI-A – Deductions to be made in computing total income
Chapter VI-B – Restriction on certain deductions in the case of companies
Chapter VII – Incomes forming part of total income on which no income-tax is payable
Chapter VIII – Rebates and reliefs
Chapter IX – Double taxation relief
Chapter X – Special provisions relating to avoidance of tax
Chapter XI – Additional income-tax on undistributed profits
Chapter XII – determination of tax in certain special cases
Chapter XII-A – Special provisions relating to certain income of non-residents
Chapter XII-B – Special provisions relating to certain companies
Chapter XII-C - Special provisions relating to retail trade, etc.
Chapter XII-D - Special provisions relating to tax on distributed profits of domestic companies
Chapter XII-E - Special provisions relating to tax on distributed income
Chapter XII-F - Special provisions relating to tax on income received from venture capital companies and venture capital funds
Chapter XII-G - Special provisions relating to income of shipping companies
Chapter XII-H – Income-tax on fringe benefits
Chapter XIII – Income-tax authorities
Chapter XIV – Procedure for assessment
Chapter XIV-A – Special provision for avoiding repetitive appeals
Chapter XIV-B – Special procedure for assessment of search cases.
Chapter XV – Liability in special cases
Chapter XVI – Special provisions applicable to firms
Chapter XVII – Collection and recovery of tax
Chapter XVIII – Relief respecting tax on dividends in certain cases
Chapter XIX – Refunds
Chapter XIX-A – Settlement of cases
Chapter XIX-B – Advance rulings
Chapter XX – Appeals and revision
Chapter XX-A – Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
Chapter XX-B – Requirement as to mode of acceptance, payment or repayment in certain cases to counteract evasion of tax
Chapter XX-C – Purchase by central government of immovable properties in certain cases of transfer
Chapter XXI – Penalties imposable
Chapter XXII – Offences and prosecutions
Chapter XXII-A – Annuity deposits
Chapter XXII-B – Tax credit certificates
Chapter XXIII - Miscellaneous
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