Chapter 1.-PRELIMINARY
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Chapter 2.-BASIS OF CHARGE
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Chapter 3- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
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Chapter 4- COMPUTATION OF TOTAL INCOME
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Profits and gains of business or profession
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Capital gains
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Income from other sources
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CHAPTER V- INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
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CHAPTER VI-AGGREGATION OF INCOME
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CHAPTER VII- SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
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CHAPTER VIII-DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
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CHAPTER IX- REBATES AND RELIEFS
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CHAPTER X- SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
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CHAPTER XI-GENERAL ANTI-AVOIDANCE RULE
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CHAPTER XII-MODE OF PAYMENT IN CERTAIN CASES, ETC.
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CHAPTER XIII-DETERMINATION OF TAX IN SPECIAL CASES
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