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Income tax act

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Publication details: Delhi Universal Law Publishing Co.Pvt.Ltd. 2014Edition: 8thDescription: VarieSubject(s): DDC classification:
  • 343.052 INC-1
Contents:
Contents; The Income-Tax Act, 1961, Amendments to the Income-Tax Act, 1961 (43 of 1961) by the Finance (No. 2) Act. 2014 (25 of 2014); Introduction; 1. Preliminary; 2. Basic of Charge; 3. Incomes which do not from 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 on Carry forward of loss; 6A. Deduction to be made in computing total income; 7. Incomes forming Part of Ttal Income on which no Income-Tax is Payable; 8. Rebates and Relief; 9. Double Taxation Relief; 10. Special Provisions Relating to Avoidance of Tax; 10A. General Anti-Avoidance Rule; 11. (Repeated); 12. Determination of Tax in certain Special Cases; 12A. Special Provisions Relating to certain Incomes of Non-Residents; 12B. Special Provisions Relating to certain companies; 12BA. Special Provisions relating to certain Limited Liability Partnerships; 12C. (Repeated); 12D. Special Provisions relating to Tax on Distributed Profits of Domestic Companies; 12DA. Special Provisions relating to Tax on Distributed Income of Domestic Company for Buy-Back of Shares; 12E.Special Provisions relating to Tax on Distributed Income; 12EA. Special Provisions relating to Tax on Distributed Income by Securitisation Trusts; 12F. Special provisions relating to Tax on Income Receivd from Venture Capital Companies and Venture Capital funds; 12FA. Special Provisions relating to Business Trusts; 12G. Special Provisions relating to Income of Shipping Companies; 12H. Income-Tax on Fringe benefits; 13. Income-tax Authorities; 14. Procedure for Assessment; 14A. Special provision for Avoiding repetitive Appeals; 14B. Special Procedure for Assessment of search Cases; 15. Liability in Special Case; 16. Special Provisions Applicable to Firms; 17. Collection and Recovery of Tax; 18. Relief Respecting Tax on Dividends in certain Cases; 19. Refunds; 19A. Settlement of Case; 19B. Advance Rulings; 20. Appeals and Revision; 20A. Acquisition of immovable properties in certain cases of transfer to counteract evasion of Tax; 20B. Requirement as to Mode of Acceptance Payment or Repayment in certain cases to counteract evasion of Tax; 20C. Purchase by Central Government of Immovable Properties certain case of Transfer; 21. Penalties Imposable; 22. Offences and Prosecutions; 23. Miscellaneous;
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Contents;
The Income-Tax Act, 1961,
Amendments to the Income-Tax Act, 1961 (43 of 1961) by the Finance (No. 2) Act. 2014 (25 of 2014);
Introduction;
1. Preliminary;
2. Basic of Charge;
3. Incomes which do not from 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 on Carry forward of loss;
6A. Deduction to be made in computing total income;
7. Incomes forming Part of Ttal Income on which no Income-Tax is Payable;
8. Rebates and Relief;
9. Double Taxation Relief;
10. Special Provisions Relating to Avoidance of Tax;
10A. General Anti-Avoidance Rule;
11. (Repeated);
12. Determination of Tax in certain Special Cases;
12A. Special Provisions Relating to certain Incomes of Non-Residents;
12B. Special Provisions Relating to certain companies;
12BA. Special Provisions relating to certain Limited Liability Partnerships;
12C. (Repeated);
12D. Special Provisions relating to Tax on Distributed Profits of Domestic Companies;
12DA. Special Provisions relating to Tax on Distributed Income of Domestic Company for Buy-Back of Shares;
12E.Special Provisions relating to Tax on Distributed Income;
12EA. Special Provisions relating to Tax on Distributed Income by Securitisation Trusts;
12F. Special provisions relating to Tax on Income Receivd from Venture Capital Companies and Venture Capital funds;
12FA. Special Provisions relating to Business Trusts;
12G. Special Provisions relating to Income of Shipping Companies;
12H. Income-Tax on Fringe benefits;
13. Income-tax Authorities;
14. Procedure for Assessment;
14A. Special provision for Avoiding repetitive Appeals;
14B. Special Procedure for Assessment of search Cases;
15. Liability in Special Case;
16. Special Provisions Applicable to Firms;
17. Collection and Recovery of Tax;
18. Relief Respecting Tax on Dividends in certain Cases;
19. Refunds;
19A. Settlement of Case;
19B. Advance Rulings;
20. Appeals and Revision;
20A. Acquisition of immovable properties in certain cases of transfer to counteract evasion of Tax;
20B. Requirement as to Mode of Acceptance Payment or Repayment in certain cases to counteract evasion of Tax;
20C. Purchase by Central Government of Immovable Properties certain case of Transfer;
21. Penalties Imposable;
22. Offences and Prosecutions;
23. Miscellaneous;

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