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Determination of tax where total income includes income on which no tax is payable.
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Tax on accumulated balance of recognised provident fund.
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Tax in case of block assessment of search cases.
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Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
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Tax on certain incomes
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Tax on income referred to in sections 102 to 106
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Tax on short- term capital gains in certain cases.
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Tax on long-term capital gains
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Tax on long- term capital gains in certain cases.
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Tax on income of certain manufacturing domestic companies.
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Tax on income of certain domestic companies.
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Tax on income of new manufacturing domestic companies.
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New tax regime for individuals, Hindu undivided family and others.
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Tax on income of certain resident co- operative societies.
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Tax on income of certain new manufacturing co-operative societies
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Conditions for tax on income of certain companies and co-operative societies.
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Special provision for minimum alternate tax and alternate minimum tax
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Tax on dividends, royalty and fees for technical service in case of foreign companies
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Tax on income from units purchased in foreign currency or capital gains arising from their transfer
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Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
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Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
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Tax on non- resident sportsmen or sports associations.
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Interpretation
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Special provision for computation of total income of non-residents.
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Tax on investment income and long-term capital gains.
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Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
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Return of income not to be furnished in certain cases.
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Benefit under Chapter to be available in certain cases even after assessee becomes resident.
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Chapter not to apply if the assessee so chooses.
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Conversion of an Indian branch of foreign company into subsidiary Indian company.
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Foreign company said to be resident in India.
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Tax on income from securitisation trusts.
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Tax on income in case of venture capital undertakings.
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Tax on income of unit holder and business trust.
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Tax on income of investment fund and its unit holders.
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Income from business of operating qualifying ships.
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Tonnage tax scheme.
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Computation of tonnage income
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Relevant shipping income and exclusion from book profit.
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Depreciation and gains relating to tonnage tax assets.
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Exclusion of deduction, loss, set off, etc
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Method of opting of tonnage tax scheme and validity.
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Certain conditions for applicability of tonnage tax scheme
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Amalgamation and demerger.
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Avoidance of tax and exclusion from tonnage tax scheme.
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Interpretation.
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