Income Tax Act
by Universal
- New Delhi : Universal Law Publishing, 2015.
- 1063 p.
Table of 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 7. Incomes forming part of total income on which no income-tax is payble Chapter 8. Rebates and relifes Chapter 9. Double taxation relife Chapter 10. Special provisions relating to avoidance of tax Chapter 10A. General anti-avoidance rule Chapter 11. Repealed Chapter 12. Determination of tax in certain special cases Chapter 13. Income tax authorities Chapter 14. Procedure for assessment Chapter 15. Liability in special cases Chapter 16. Special provisions applicable to firms Chapter 17. Collection and recovery of tax Chapter 18. Relief respecting tax on dividends in certain cases Chapter 19. Refunds Chapter 20. Appeals and revision Chapter 21. Penalties imposable Chapter 22. Offences and prosecutions Chapter 23. Miscellaneous