Table of Contents :
Chapter 18. Assessment of Co-operative Societies
Chapter 19. Assessment of trusts
Chapter 20. Taxation of Mutual Associations
Chapter 21. Assessment of Companies'
Chapter 22. Tonnage Tax System
Chapter 23. Taxation of Non-residents
Chapter 24. Return of Income and Procedure of Assessment
Chapter 25. Search & Seizure and Special Procedure for Assessment of search cases
Chapter 26. Deduction and Collection of tax at Source
Chapter 27. Advance Payment of Tax
Chapter 28. Interest Payable by/to Assessee
Chapter 29. Refunds
Chapter 30. Settlement of Cases
Chapter 31. Advanced Rulings
Chapter 32. Appeals & Revision
Chapter 33. Penalties and Prosecutions
Chapter 34. Income Tax Authorities
Chapter 35. Business Re organisation
Chapter 36. Double Taxation Relief
Chapter 37. Concepts of Tax-Planning and Specific Management Decisions
Chapter 38. Special Provisions Relating to Avoidance of Tax
Chapter 39. Specified Domestic Transactions and Provision of Transfer Pricing Applicable to Such Transactions
Chapter 40. Liability in Special Cases
Chapter 41. Collection and Recovery of Tax
Chapter 42. Miscellaneous Provisions
Appendix