Mera Consultant

Indian Income Tax Act, 1961

Chapter No.

Particulars

Sections

I	Preliminary	1 - 3

II	Basis of Charge	4 - 9B

III	Incomes which do not form part of Total Income	10 - 13B

IV	Computation of Total Income	14 - 14A

IV - A	Salaries	15 - 17

IV - C	Income from House Property	-

IV - D	Profits and Gains of Business or Profession	-

IV - E	Capital Gains	-

IV - F	Income from Other Sources	-

V	Income of other persons, included in assessee's Total Income	-

VI	Aggregation of Income and Set off or Carry Forward of Loss	-

VI A - A	Deductions to be made in computing Total Income - General	-

VI A - B	Deductions in respect of Certain Payments	-

VI A - C	Deductions in respect of Certain Incomes	-

VI A - D	Other Deductions	-

VII	Incomes forming part of Total Income on which no Income-tax is payable	-

VIII - A	Rebate of Income Tax	-

VIII - B	Relief for Income Tax	-

IX	Double Taxation Relief	-

X	Special Provisions relating to Avoidance of Tax	-

XII	Determination of Tax in certain Special Cases	-

XII A	Special Provisions relating to certain Incomes of Non-Residents	-

XII B	Special Provisions relating to certain Companies	-

XII BA	Special Provisions relating to certain Limited Liability Partnerships	-

XII D	Special Provisions relating to tax on Distributed Profits of Domestic Companies	-

XII E	Special Provisions relating to tax on Distributed Income	-

XII F	Special Provisions relating to tax on Income Received from Venture Capital Companies and Venture Capital Funds	-

XII G - A	Special Provisions relating to income of Shipping Companies - Meaning of certain expressions	-

XII G - B	Special Provisions relating to income of Shipping Companies - Computation of tonnage income from business of operating qualifying ships	-

XII G - C	Special Provisions relating to income of Shipping Companies - Procedure for option of tonnage tax scheme	-

XII G - D	Special Provisions relating to income of Shipping Companies - Conditions for applicability of tonnage tax scheme	-

XII G - E	Special Provisions relating to income of Shipping Companies - Amalgamation and demerger of shipping companies	-

XII G - F	Special Provisions relating to income of Shipping Companies - Miscellaneous	-

XII G - G	Special Provisions relating to income of Shipping Companies - Provisions of this Chapter not to apply in certain cases	-

XII H - A	Income-tax on Fringe Benefits - Meaning of certain expressions	-

XII H - B	Income-tax on Fringe Benefits - Basis of charge	-

XII H - C	Income-tax on Fringe Benefits - Procedure for filing of return of fringe benefits, assessment and payment of tax in respect thereof	-

XIII - A	Income-tax Authorities - Appointment and Control	-

XIII - B	Income-tax Authorities - Jurisdiction	-

XIII - C	Income-tax Authorities - Powers	-

XIII - D	Income-tax Authorities - Disclosure of Information	-

XIV	Procedure for Assessment	-

XIV A	Special Provision for avoiding Repetitive Appeals	-

XIV B	Special Procedure for Assessment of Search Cases	-

XV - A	Liability in Special Cases - Legal Representatives	-

XV - B	Liability in Special Cases - Representative Assessees - General Provisions	-

XV - C	Liability in Special Cases - Representative Assessees - Special Cases	-

XV - D	Liability in Special Cases - Representative Assessees - Miscellaneous Provisions	-

XV - DD	Liability in Special Cases - Firms, Association of Persons and Body of Individuals	-

XV - E	Liability in Special Cases - Executors	-

XV - F	Liability in Special Cases - Succession to Business or Profession	-

XV - G	Liability in Special Cases - Partition	-

XV - H	Liability in Special Cases - Profits of Non-Residents from occasional Shipping Business	-

XV - I	Liability in Special Cases - Recovery of tax in respect of Non-Residents	-

XV - J	Liability in Special Cases - Persons Leaving India	-

XV - JA	Liability in Special Cases - Association of Persons or Body of Individuals or Artificial Juridical Person formed for particular event or purpose	-

XV - K	Liability in Special Cases - Persons trying to alienate their assets	-

XV - L	Liability in Special Cases - Discontinuance of Business, or Dissolution	-

XV - M	Liability in Special Cases - Private Companies	-

XV - N	Liability in Special Cases - Special Provisions for certain kinds of income	-

XVI - A	Special Provisions applicable to Firms - Assessment of Firms	-

XVI - C	Special Provisions applicable to Firms - Changes in Constitution, Succession and Dissolution	-

XVII - A	Collection and Recovery of Tax - General	-

XVII - B	Collection and Recovery of Tax - Deduction at Source	-

XVII - BB	Collection and Recovery of Tax - Collection at Source	-

XVII - C	Collection and Recovery of Tax - Advance Payment of Tax	-

XVII - D	Collection and Recovery of Tax - Collection and Recovery	-

XVII - F	Collection and Recovery of Tax - Interest chargeable in certain cases	-

XVIII	Relief respecting tax on Dividends in certain cases	-

XIX	Refunds	-

XIX A	Settlement of Cases	-

XIX B	Advance Rulings	-

XX - A	Appeals and Revision - Appeals to Deputy Commisssioner (Appeals) and Commissioner (Appeals)	-

XX - B	Appeals and Revision - Appeals to the Appellate Tribunal	-

XX - CC	Appeals and Revision - Appeals to High Court	-

XX - D	Appeals and Revision - Appea;s to the Supreme Court	-

XX - E	Appeals and Revision - Revision by the Commissioner	-

XX - F	Appeals and Revision - General	-

XX A	Acquision of Immovable Properties in certain cases of Transfer to counteract evasion of Tax	-

XX B	Requirement as to Mode of Acceptance, Payment or Repayment in certain cases tocounteract evasion of Tax	-

XX C	Purchase by Central Government of Immovable Properties in certain cases of Transfer	-

XXI	Penalties Imposable	-

XXII	Offences and Prosecution	-

XXIII	Miscellaneous	-

SCHEDULES	Schedules	-

BACK