CONTENTS
THE INCOME-TAX ACT 1961;
CHAPTER I. PRELIMINARY;
CHAPTER II.BASIS OF CHANGE;
CHAPTER III.INCOMES TO DO NOT FORM PART OF INCOME;
CAHPTER IV.COMPUTATION OF TOTAL INCOME;
CHAPTER V.INCOME OF OTHERPERSONS,INCLUDED IN ASSESSEE’S TOTAL INCOME;
CHAPTER VI. AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS;
CHAPTER VII.A.DEDUCATION TO BE MADE IN COMPUTING TOTAL INCOME;
CHAPTER VI.B.DELETED;
CHAPTER VII.INCOME FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE;
CHAPTER VIII.RELIEF IN RESPECT OF INCOME-TAX;
CHAPTER IX.DOUBLE TAXATION RELIEF;
CHAPTER X.SPECIAL PRIVISION RELATING AVOIDANCE OF TAX;
CHAPTER XI.DELETED;
CHAPTER XII DETERMINATION OF TAX ON CERTAIN SPECIAL CASES;
CHAPTER XII-A.SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS;
CHAPTER XII-B.SPECIAL PROVISION RELATING TO CERTAIN COMPANIES;
CHAPTER XIII.INCOME TAX AUTHORITIES;
CHAPTER IV.PROCEDURE FOR ASSESSMENT;
CHAPTER XIV-A.SPECIAL PROVISION FOR AVODING REPETITIVE APPEALS;
CHAPTER XV.LAIBILITY IN SPECIAL CASES;
CHAPTER XVI.SPECIAL PROVISIONS APPLICABLE TO FIRMS;
CHAPTER XVII.COLLACTION AND RECOVERY TAX;
CHAPTER XVIII.RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES;
CHAPTER XIX.REFUNDS;
CHAPTER XIX-A.STTLEMENT OF CASES;
CHAPTER XX.APPEALS AND REVISION;
CHAPTER XX-A.ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX;
CHAPTER XX-B.REQUIRMENT AS TO MODE OF ACCEPTANCE,PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX ;
CHAPTER XX-C.PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER;
CHAPTER XXI.PENALTIES IMPOSABLE;
CHAPTER XXII.OFFENCES AND PROSECUTION;
CHAPTER XXII-A.DELETED;
CHAPTER XXII-B.TAX CREDIT CERTIFICATE;
CHAPTER XXIII.MISCELLANEOUS.