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Income tax act

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Publication details: Delhi Universal Law Publishing Co.Pvt.Ltd. 2012Description: VarieSubject(s): DDC classification:
  • 343.052 INC
Contents:
Contents: The Income-Tax Act, 1961; Introduction; Chapter I-Preliminary; Chapter II-Basis of charge; Chapter III-Incomes which do not form part of total income; Chapter IV-Computation of total income; Chapter V-Income of other persons, included in assessees total income; Chapter VI-Aggregation of income and set-off or carry forward of loss; Chapter VIA-Deductions to be made in computing total income; Chapter VII-Incomes forming part of total income on which no Income-Tax is payable; Chapter VIII-Rebates and reliefs; Chapter IX-Double taxation relief; Chapter X-Special provisions relating to avoidance of tax; Chapter XA-General anti-avoidance rule; Chapter XI-[Repealed]; Chapter XII-Determination of tax in certain special cases; Chapter XIIA-Special provisions relating to certain incomes of non-residents; Chapter XIIB-Special provisions relating to certain companies; Chapter XIIBA-Special provisions relating to certain limited liability partnerships; Chapter XIIBB-Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company; Chapter XIIC-[Repealed]; Chapter XIID-Special provisions relating to tax on distributed profits of domestic companies; Chapter XIIE-Special provisions relating to tax on distributed income; Chapter XIIF-Special provisions relating to tax on income received from venture capital companies and venture capital funds; Chapter XIIG-SPecial provisions relating to income of shipping companies; Chapter XIIH-Income-tax on fringe benefits; Chapter XIII-Income-tax authorities; Chapter XIV-Procedure for assessment; Chapter XIVA-Special provision for avoiding repetitive appeals; Chapter XIVB-Special procedure for assessment of search cases; Chapter XV-Liability in special cases; Chapter XVI-Special provisions applicable to firms; Chapter XVII-Collection and recovery of tax; ChapterXVIII-Relief respecting tax on dividends in certain cases; Chapter XIX-Refunds; Chapter XIXA-Settlement of cases; Chapter XIXB-Advance rulings; Chapter XX-Appeals and revision; Chapter XXA-Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax; Chapter XXB-Requirement as to mode of acceptance, payment or repayment in certain cases to counteract evasion of tax; Chapter XXC-Purchase by central Government of immovable properties in certain cases of transfer; Chapter XXI-Penalties imposable; Chapter XXII-Offences and prosecutions; Chapter XXIIA-Annuity Deposits [Repealed]; Chapter XXIII-Miscellaneous.
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Contents:
The Income-Tax Act, 1961;
Introduction;

Chapter I-Preliminary;
Chapter II-Basis of charge;
Chapter III-Incomes which do not form part of total income;
Chapter IV-Computation of total income;
Chapter V-Income of other persons, included in assessees total income;
Chapter VI-Aggregation of income and set-off or carry forward of loss;
Chapter VIA-Deductions to be made in computing total income;
Chapter VII-Incomes forming part of total income on which no Income-Tax is payable;
Chapter VIII-Rebates and reliefs;
Chapter IX-Double taxation relief;
Chapter X-Special provisions relating to avoidance of tax;
Chapter XA-General anti-avoidance rule;
Chapter XI-[Repealed];
Chapter XII-Determination of tax in certain special cases;
Chapter XIIA-Special provisions relating to certain incomes of non-residents;
Chapter XIIB-Special provisions relating to certain companies;
Chapter XIIBA-Special provisions relating to certain limited liability partnerships;
Chapter XIIBB-Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company;
Chapter XIIC-[Repealed];
Chapter XIID-Special provisions relating to tax on distributed profits of domestic companies;
Chapter XIIE-Special provisions relating to tax on distributed income;
Chapter XIIF-Special provisions relating to tax on income received from venture capital companies and venture capital funds;
Chapter XIIG-SPecial provisions relating to income of shipping companies;
Chapter XIIH-Income-tax on fringe benefits;
Chapter XIII-Income-tax authorities;
Chapter XIV-Procedure for assessment;
Chapter XIVA-Special provision for avoiding repetitive appeals;
Chapter XIVB-Special procedure for assessment of search cases;
Chapter XV-Liability in special cases;
Chapter XVI-Special provisions applicable to firms;
Chapter XVII-Collection and recovery of tax;
ChapterXVIII-Relief respecting tax on dividends in certain cases;
Chapter XIX-Refunds;
Chapter XIXA-Settlement of cases;
Chapter XIXB-Advance rulings;
Chapter XX-Appeals and revision;
Chapter XXA-Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax;
Chapter XXB-Requirement as to mode of acceptance, payment or repayment in certain cases to counteract evasion of tax;
Chapter XXC-Purchase by central Government of immovable properties in certain cases of transfer;
Chapter XXI-Penalties imposable;
Chapter XXII-Offences and prosecutions;
Chapter XXIIA-Annuity Deposits [Repealed];
Chapter XXIII-Miscellaneous.

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