CHAPTER PART DIVISION

S.no Name S.no Name S.no Name

1 Preliminary
2 Charge of Tax
3 Tax on taxable income 1 Computable of taxable income
2 Heads of income - Salary
3 Heads of income -Income from Property
4 Heads of income -Income from Business 1 Income from Business

2 Deductions -General Provisions

3 Deductions -Special Provisions

4 Tax accounting
5 Heads of income -Capital Gains
6 Heads of income -Income from other sources
7 Exmptions and Tax consessions
8 Losses
9 Deductible Allownces
10 Tax credits
4 Common Rules 1 General
2 Tax year
3 Assets
Provisions
5 1 Central concepts 1 Persons
governing Persons
2 Resident and Non- Residents Persons
2 Associates
2 Individuals 1 Taxation of individuals
2 Provision relating to averaging
3 Income spiliting
3 Association of persons
4 Companies
Common provisions applicable
5
to Association of persons and Companies
5A Tax liability in certain cases
6 Special Industries 1 Insurance Business
2 Oil, Gas and Other mineral Depsoits
7 Internationals 1 Geographical source of income
2 Taxation of foreign source inocme of residents
3 Taxation of Non -Residents persons
Agreement for aviodance of double taxation
4
and prevention of fiscal evassion
8 Anti - Aviodance
9 Minimum Tax
10 Procedure 1 Returns
2 Assessments
3 Apeals
4 Collection and Recovery of tax
5 Advance tax and Deduction of tax at source 1 Advance tax payer paid by tax payer
2 Advance tax paid to tax collection agent
3 Deduction of tax at source
4 General provision for advance
6 Refunds payments tax or deduction at source
7 Reprenstatives
8 Record, information, collection and Audit
9 Taxpayers, registration
10 Penalty
11 Offence and Procecusions
12 Default surcharge
12 Cerculars
11 Adminstration 1 General
2 Directorates - General
3 Directorates - General
Transitional advance tax
12
Provisions
13 Miscellenous