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.........................................................................................................................ContentsChapter 1. PreliminaryChapter 2. Basis of ChargeChapter 3. Incomes which do not form Part of Total IncomeChapter 4. Computation of Total IncomeChapter 5. Income of Other Persons, Included in Assess’s Total IncomeChapter 6. Aggregation of Income and Set-off or Carry Forward of LossChapter 6A. Deductions to be Made in Computing Total IncomeChapter 7. Incomes Forming Part of Total Income on Which no Income Tax is PayableChapter 8. Rebates and ReliefsChapter 9. Double Taxation ReliefChapter 10. Special Provisions Relating to Avoidance of TaxChapter 12. Determination of Tax in Certain Special CasesChapter 12A.Special Provisions Relating to certain Incomes of Non-residentsChapter 12B.Special Provisions Relating to certain CompaniesChapter 12C.RepealedChapter 12C.Special Provisions Relating to Tax on Distributed Profits of Domestic CompaniesChapter 12E.Special Provisions Relating to tax on Distributed IncomeChapter 12F.Special Provisions Relating to Tax on Income Received from Venture Capital FundsChapter 12G.Special Provisions Relating to Income of Shipping CompaniesChapter 12H.Income-tax on Fringe BenefitsChapter 13.Income-tax AuthoritiesChapter 14. Procedure for AssessmentChapter 14A.Special Provision for Avoiding Repetitive AppealChapter 14B.Special Procedure for Assessment of Search CasesChapter 15. Liability in Special CasesChapter 16. Special Provisions Applicable to FirmsChapter 17. Collection and Recovery of TaxChapter 18. Relief Respecting tax on Dividends in certain CasesChapter 19. RefundsChapter 19A.Settlement of CasesChapter 19B.Advance RulingsChapter 20. Appeals and RevisionChapter 20A.Acquisition of Immovable Properties in certain cases of Transfer to counteract evasion of TaxChapter 20B.Requirement as to Acceptance, Payment or Repayment) in Certain cases to counteract evasion of TaxChapter 20C.Purchase by Central Government of Immovable Properties in certain cases of TransferChapter 21. Penalties imposableChapter 22. Offences and ProsecutionsChapter 23. MiscellaneousSubject Index.........................................................................................................................