Ch. No. I

PRELIMINARY

Ch. No. II

BASIS OF CHARGE

Ch. No. III - Part-A

COMPUTATION OF TOTAL INCOME - A.-General

Ch. No. III - Part-B

COMPUTATION OF TOTAL INCOME - B. - Income from Employment

Ch. No. III - Part-C

COMPUTATION OF TOTAL INCOME - C. - Income from house property

Ch. No. III - Part-D

COMPUTATION OF TOTAL INCOME - D. - Income from business

Ch. No. III - Part-E

COMPUTATION OF TOTAL INCOME - E. - Capital gains

Ch. No. III - Part-F

COMPUTATION OF TOTAL INCOME - F. - Income from residuary sources

Ch. No. III - Part-G

COMPUTATION OF TOTAL INCOME - G. - Aggregation of income

Ch. No. III - Part-H

COMPUTATION OF TOTAL INCOME - H. - Tax incentives

Ch. No. III - Part-I

COMPUTATION OF TOTAL INCOME - I. - Maintainance of accounts and other related matters

Ch. No. IV

SPECIAL PROVISIONS RELATING TO COMPUTATION OF TOTAL INCOME OF NON-PROFIT ORGANISATIONS

Ch. No. V

COMPUTATION OF THE VALUE OF GROSS ASSETS

Ch. No. VI

SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME

Ch. No. VII

CHARGE OF BRANCH PROFITS TAX

Ch. No. VIII

WEALTH-TAX

Ch. No. IX

SPECIAL PROVISIONS TO PREVENT EVASION

Ch. No. X - Part-A

TAX ADMINISTRATION AND PROCEDURE - A.-Tax administration

Ch. No. X - Part-B

TAX ADMINISTRATION AND PROCEDURE - B.-Assessment procedure

Ch. No. X - Part-C

TAX ADMINISTRATION AND PROCEDURE - C.-Procedure for assessment in special cases

Ch. No. X - Part-D

TAX ADMINISTRATION AND PROCEDURE - D.-Appeals and revision

Ch. No. XI - Part-A

COLLECTION AND RECOVERY - A.-Deduction at source

Ch. No. XI - Part-B

COLLECTION AND RECOVERY - B.-Collection at source

Ch. No. XI - Part-C

COLLECTION AND RECOVERY - C.-Advance tax

Ch. No. XI - Part-D

COLLECTION AND RECOVERY - D.-Tax credit for relief in respect of payments received in arrears or in advance

Ch. No. XI - Part-E

COLLECTION AND RECOVERY - E.- Foreign tax credit

Ch. No. XI - Part-F

COLLECTION AND RECOVERY - F.- Payment of dividend distribution tax

Ch. No. XI - Part-G

COLLECTION AND RECOVERY - G. Payment of wealth-tax

Ch. No. XI - Part-H

COLLECTION AND RECOVERY - H. Interest

Ch. No. XI - Part-I

COLLECTION AND RECOVERY - I. Refund

Ch. No. XI - Part-J

COLLECTION AND RECOVERY - J. Recovery

Ch. No. XII

PENALTIES

Ch. No. XIII

PROSECUTION

Ch. No. XIV

ADVANCE RULING

Ch. No. XV

GENERAL

Ch. No. XVI

DEFINITIONS

Ch. No. Schedules

ARRANGEMENT OF SCHEDULES