Income Tax
Chapter | Title | Section Range |
|---|---|---|
Chapter I | Preliminary | Sections 1–2 |
Chapter II | Basis of Charge | Sections 3–5A |
Chapter III | Incomes Not Included in Total Income | Sections 10–13B |
Chapter IV | Computation of Total Income | Sections 14–59 |
Chapter V | Income of Other Persons Included in Assessee’s Total Income | Sections 60–65 |
Chapter VI | Aggregation of Income and Set Off or Carry Forward of Losses | Sections 66–80U |
Chapter VII | Incomes on which No Tax is Payable | Sections 81–86A (mostly omitted) |
Chapter VIII | Rebates and Reliefs | Sections 87–89 |
Chapter IX | Double Taxation Relief | Sections 90–91A |
Chapter X | Avoidance of Tax (Transfer Pricing & GAAR) | Sections 92–94C |
Chapter XI | Additional Income-tax on Undistributed Profits | Sections 95–109 (omitted) |
Chapter XII | Tax in Special Cases | Sections 110–115JB+ |
Chapter XII-A to XII-F | Special provisions for non-residents, VCs, distributed income | Sections 115C–115U |
Chapter XIII | Income-tax Authorities | Sections 116–136 |
Chapter XIV | Procedure for Assessment | Sections 139–158A |
Chapter XV | Liability in Special Cases | Sections 159–180A |
Chapter XVI | Special Provisions for Firms | Sections 182–189A |
Chapter XVII | Collection and Recovery of Tax | Sections 190–234E |
Chapter XIX to XXI | Refunds, Appeals, Penalties, Prosecutions | Sections 237–275 |
Chapter XXII–XXIII | Miscellaneous | Sections 275A–298 |
