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.........................................................................................................................ContentsUnit I – Income TaxChapter 1. Introduction [Sections 1-4]Chapter 2. Residential Status and Total Income [Sections 5-9]Chapter 3. Exempted Income [Sections 10-13B] Chapter 4. Agricultural Income [Section 2(1 A)]Chapter 5. Computation of Total Income and Income under Head Salary [Sections 14, 14A, 15-17]Chapter 6. Income from House Property [Sections 22-27]Chapter 7. Profits and Gains of Business or Profession [Sections 28-44D]Chapter 8. Capital Gain [Sections 45-55]Chapter 9. Income from Other Sources [Sections 56-58]Chapter 10. Clubbing of Income [Sections 60-65]Chapter 11. Set Off and Carry Forward and Set Off of Losses [Sections 70-80]Chapter 12. Gross Total Income (GTI) and Deductions [Sections 80A-80U]Chapter 13. Income Tax Authorities [Sections 116-138]Chapter 14. Procedure of Assessment [Sections 139-154]Chapter 15. Relief of Income [Sections 86,110, 89]Chapter 16. Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA]Chapter 17. Advance Tax [Sections 1-207-211,234C]Chapter 18. Interest Payable by Assessee [Sections 218, 219, 220(2), 234A, 234B, 234C, 234D, 244A]Chapter 19. Appeals [Section 246-262 & 158A]Chapter 20. Revision by Commissioner [Sections 263-264]Chapter 21. Penalties, Offences and Prosecutions [Section 271-275]Unit II – Wealth TaxChapter 22. Introduction [Sections 1,2,3,45]Chapter 23. Net Wealth and Charge of Wealth Tax [Sections 2-6]Chapter 24. Valuation [Section 7, Rules 3-20]Chapter 25. Procedure of Assessment [Sections 14-17]Chapter 26. Appeals [Sections 23-29A & 18C]Chapter 27. Reference to High Court [Section 27]Chapter 28. Revision by the Commissioner [Sections 25]Chapter 29. Rectification [Section 35]Chapter 30. Interest, Penalties and Prosecution [Sections 15-18, 32 and 35].........................................................................................................................Author DetailsDr. Jyoti Rattan M.Sc., LL.M., (Gold Medalist), PhD. (Law) Senior Lecturer in Law, Department of Laws, Panjab University, Chandigarh.........................................................................................................................