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Home Acts & Rules Bills Bills Direct Taxes Code, 2010 Chapter III = AGGREGATION OF INCOME Chapters List This

AGGREGATION OF INCOME - Direct Taxes Code, 2010

Chapter: III

COMPUTATION OF TOTAL INCOME

Chapter: III
AGGREGATION OF INCOME
Clause 60	:	Aggregation of income under a head of income.
Clause 61	:	Aggregation of income from ordinary sources.
Clause 62	:	Aggregation of income from special sources.
Clause 63	:	Determination of total income.
Clause 64	:	Special provisions relating to business reorganisation or conversion of a company into a Limited liability partnership.
Clause 65	:	Aggregation of losses in case of change in constitution of unincorporated body.
Clause 66	:	Aggregation of losses in the case of certain companies.
Clause 67	:	Aggregation of loss not to be allowed in the case of filing of return after due date.

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