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Income-tax Act, 1961
 

Income-tax Act, 1961

   

Chapter

Chapter Name

PRELIMINARY
 
BASIS OF CHARGE
 
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
 
COMPUTATION OF TOTAL INCOME - Heads of income
 
COMPUTATION OF TOTAL INCOME - A. - Salaries
 
COMPUTATION OF TOTAL INCOME - B. - [Omitted]
 
COMPUTATION OF TOTAL INCOME - C. - Income from house property
 
COMPUTATION OF TOTAL INCOME - D. - Profits and gains of business or profession
 
COMPUTATION OF TOTAL INCOME - E. - Capital gains
 
COMPUTATION OF TOTAL INCOME - F. - Income from other sources
 
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
 
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Aggregation of income
 
AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS - Set off, or carry forward and set off
 
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - A. - General
 
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - B. - Deductions in respect of certain payments
 
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - C. - Deductions in respect of certain incomes
 
Deductions in respect of other incomes
 
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - D. - Other deductions
 
RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
 
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
 
REBATES AND RELIEFS - A. - Rebate of income-tax
 
REBATES AND RELIEFS - B. - Relief for income-tax
 
DOUBLE TAXATION RELIEF
 
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
 
GENERAL ANTI-AVOIDANCE RULE
 
ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
 
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
 
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
 
SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
 
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY
 
SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
 
SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
 
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
 
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
 
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
 
SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
 
SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
 
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - A. - Meaning of certain expressions
 
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - B. - Computation of tonnage income from business of operating qualifying ships
 
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - C. - Procedure for option of tonnage tax scheme
 
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - D. - Conditions for applicability of tonnage tax scheme
 
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - E. - Amalgamation and demerger of shipping companies
 
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - F. - Miscellaneous
 
SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES - G. - Provisions of this Chapter not to apply in certain cases
 
INCOME-TAX ON FRINGE BENEFITS - A. - Meaning of certain expressions
 
INCOME-TAX ON FRINGE BENEFITS - B. - Basis of charge
 
INCOME-TAX ON FRINGE BENEFITS - C. - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof
 
INCOME-TAX AUTHORITIES - A. - Appointment and control
 
INCOME-TAX AUTHORITIES - B. - Jurisdiction
 
INCOME-TAX AUTHORITIES - C. - Powers
 
INCOME-TAX AUTHORITIES - D. - Disclosure of information
 
PROCEDURE FOR ASSESSMENT
 
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
 
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
 
LIABILITY IN SPECIAL CASES - A. - Legal representatives
 
LIABILITY IN SPECIAL CASES - B. - Representative assessees - General provisions
 
LIABILITY IN SPECIAL CASES - C. - Representative assessees - Special cases
 
LIABILITY IN SPECIAL CASES - D. - Representative assessees - Miscellaneous provisions
 
LIABILITY IN SPECIAL CASES - DD. - Firms, association of persons and body of individuals
 
LIABILITY IN SPECIAL CASES - E. - Executors
 
LIABILITY IN SPECIAL CASES - F. - Succession to business or profession
 
LIABILITY IN SPECIAL CASES - G. - Partition
 
LIABILITY IN SPECIAL CASES - H. - Profits of non-residents from occasional shipping business
 
LIABILITY IN SPECIAL CASES - I. - Recovery of tax in respect of non-residents
 
LIABILITY IN SPECIAL CASES - J. - Persons leaving India
 
LIABILITY IN SPECIAL CASES - JA. - Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
 
LIABILITY IN SPECIAL CASES - K. - Persons trying to alienate their assets
 
LIABILITY IN SPECIAL CASES - L. - Discontinuance of business, or dissolution
 
LIABILITY IN SPECIAL CASES - M. - Private companies
 
LIABILITY IN SPECIAL CASES - N. - Special provisions for certain kinds of income
 
LIABILITY IN SPECIAL CASES - O. - [Omitted]
 
SPECIAL PROVISIONS APPLICABLE TO FIRMS - A. - Assessment of firms
 
SPECIAL PROVISIONS APPLICABLE TO FIRMS - C. - Changes in constitution, succession and dissolution
 
COLLECTION AND RECOVERY OF TAX - A. - General
 
COLLECTION AND RECOVERY OF TAX - B. - Deduction at source
 
COLLECTION AND RECOVERY OF TAX - BB. - Collection at source
 
COLLECTION AND RECOVERY OF TAX - C. - Advance payment of tax
 
COLLECTION AND RECOVERY OF TAX - D. - Collection and recovery
 
COLLECTION AND RECOVERY OF TAX - E. - Tax payable under provisional assessment
 
COLLECTION AND RECOVERY OF TAX - F. - Interest chargeable in certain cases
 
RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
 
REFUNDS
 
SETTLEMENT OF CASES
 
ADVANCE RULINGS
 
APPEALS AND REVISION - A. - Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
 
APPEALS AND REVISION - B. - Appeals to the Appellate Tribunal
 
APPEALS AND REVISION - C. - [omitted by the National Tax Tribunal Act, 2005, with effect from a date yet to be notified]
 
APPEALS AND REVISION - CC. - Appeals to High Court
 
APPEALS AND REVISION - D. - Appeals to the Supreme Court
 
APPEALS AND REVISION - E. - Revision by the Commissioner
 
APPEALS AND REVISION - F. - General
 
ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
 
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
 
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
 
PENALTIES IMPOSABLE
 
OFFENCES AND PROSECUTIONS
 
ANNUITY DEPOSITS
 
TAX CREDIT CERTIFICATES
 
MISCELLANEOUS
 
APPENDIX
 
SCHEDULES
 
   
 

 

 

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