Garg’s Income Tax Rules with Guide Chart Edition : May 2016

Contents

1. Preliminary,
2. Basis of Charge,
3. Incomes which do not form Part of Total Income,
4. Computation of Total Income,
5. Income of other persons included in Assessee’s Total Income,
6. Aggregation of Income and Set Off or Carry forward of Loss,
7. Incomes Forming Part of Total Income on Which No income Tax is Payable,
8. Rebates and Reliefs,
9. Double Taxation Relief,
10. Special Provisions relating to Avoidance of Tax,
11. Additional Income Tax on Undistributed Profits,
12. Determination of Tax in certain Special Cases,
13. Income Tax Authorities,
14. Procedure for Assessment,
15. Liability in Special Cases,
16. Special Provisions Applicable to Firms,
17. Collection and Recovery of Tax,
18. Relief Respecting Tax on Dividends in certain Cases,
19. Refunds,
20. Appeals and Revision,
21. Penalties Imposable,
22. Offences and Prosecutions,
23. Miscellaneous.