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......................................................................................................................... Contents Chapter 1. Preliminary Chapter 2. Basic of Charge Chapter 3. Incomes Which do not Form Part of Total Income Chapter 4. Computation of Total Income Chapter 5. Income of Other Persons, Included in Assessee’s Total Income Chapter 6. Aggregation of Income and set off or Carry Forward of Loss Chapter 6A. Deductions to be Made in Computing Total Income Chapter 6B. Restriction on certain Deductions in the Case of Companies Chapter 7. Incomes Forming Part of Total Income on Which no Income-tax is payable Chapter 8. Rebates and Relief’s Chapter 9. Double Taxation Relief Chapter 10. Special Provisions Relating to Avoidance of Tax Chapter 11. Additional Income-tax on undistributed Profits Chapter 12. Determination of Tax in Certain Special Cases Chapter 12A.Special Provisions Relating to Certain Incomes of Non-Residents Chapter 12B.Special Provisions Relating to Certain Companies Chapter 12C.Special Provisions Relating to Retail Trade, etc. Chapter 12D.Special Provisions Relating to Tax on Distributed Profits of Domestic Companies Chapter 12E.Special Provisions Relating to Tax on Distributed Income Chapter 12F.Special Provisions Relating to Tax on Income Received from Venture Capital Companies and Venture Capital Funds Chapter 12G.Special Provisions Relating to Income of Shipping Companies Chapter 12H.Income-tax on Fringe Benefits Chapter 13. Income-tax Authorities Chapter 14. Procedure for Assessment Chapter 14A.Special Provision for Avoiding Repetitive Appeals Chapter 14B.Special Procedure for Assessment of Search Cases Chapter 15. Liability in Special Cases Chapter 16. Special Provisions Applicable to Firm Chapter 17. Collection and Recovery of Tax Chapter 18. Relief Respecting Tax on Dividends in Certain Cases Chapter 19. Refunds Chapter 19A.Settlement of Cases Chapter 19B.Advance Rulings Chapter 20.Appeals and Revision Chapter 20A.Acquisition of Immovable Properties in Certain Cases of Transfer to Counter Act Evasion of Tax Chapter 20B.Requirement as to Mode of Acceptance, Payment or Repayment in certain cases to counter act Evasion of Tax Chapter 20C. Purchase by Central Government of Immovable Properties in certain Cases of Transfer Chapter 21. Penalties Imposable Chapter 22. Offences and Prosecutions Chapter 22A. Annuity Deposits Chapter 22B. Tax Credit Certificates Chapter 23. Miscellaneous Appendix .........................................................................................................................