Contents
- Preliminary,
- Basis of Charge,
- Incomes which do not form Part of Total Income,
- Computation of Total Income,
- Income of other persons included in Assessee’s Total Income,
- Aggregation of Income and Set Off or Carry forward of Loss,
- Incomes Forming Part of Total Income on Which No income Tax is Payable,
- Rebates and Reliefs,
- Double Taxation Relief,
- Special Provisions relating to Avoidance of Tax,
- Additional Income Tax on Undistributed Profits,
- Determination of Tax in certain Special Cases,
- Income Tax Authorities,
- Procedure for Assessment,
- Liability in Special Cases,
- Special Provisions Applicable to Firms,
- Collection and Recovery of Tax,
- Relief Respecting Tax on Dividends in certain Cases,
- Refunds,
- Appeals and Revision,
- Penalties Imposable,
- Offences and Prosecutions,
- Miscellaneous.