|
Chapter |
Topics |
Sections |
| I |
Preliminary |
1 - 3 |
| II |
Basis of Charge |
4 - 9 |
| III |
Incomes which do not form part of Total Income |
10 - 13A |
| IV |
Computation of Total Income |
14 - 59 |
| V |
Income of other persons included in Assessee's Total Income |
60 - 65 |
| VI |
Aggregation of Income and set off or carry forward of loss |
66 - 80 |
| VIA |
Deduction to be made in Computing Total Income |
80A - 80V V |
| VIB |
Restriction on certain deductions in the case of companies |
80VVA |
| VII |
Incomes forming part of Total Income on which no income tax is payable |
81 - 86A |
| VIII |
Rebates and Reliefs |
87 - 89A |
| IX |
Double Taxation Relief |
90 - 91 |
| X |
Special provisions relating to avoidance of tax |
92 - 94 |
| XI |
Additional income tax on undistributed profits |
95 - 109 |
| XII |
Determination of tax certain special cases |
110 - 115BBB |
| XIIA |
Special Provisions relating to certain incomes of non residents |
115C - 115I |
| XIIB |
Special Provisions relating to certain companies |
115J - 115JB |
| XIIC |
Special Provisions relating to retail trade, etc ., |
115K - 115N |
| XIID |
Special Provisions relating to tax on distribution profits of domestic companies |
115O - 115Q |
| XIIE |
Special Provisions relating to tax on distributed income |
115R - 115T |
| XIIF |
Special Provisions relating to tax on income received from venture captial companies and venture captial funds |
115U |
| XIII |
Income Tax Authorities |
116 - 138 |
| XIV |
Procedure for assessment |
139 - 158 |
| XIVA |
Special provision for avoiding repetitive appeals |
158A |
| XIVB |
Special procedure for assessment of search cases |
158B - 158BH |
| XV |
Liability in Special Cases |
159 - 181 |
| XVI |
Special Provisions Applicable to firms |
182 - 189A |
| XVII |
Collection and recovery of tax |
190 - 234C |
| XVIII |
Relief respecting tax on dividends in certain cases |
235 - 236A |
| XIX |
Refunds |
237 - 245 |
