Taxation Laws

Chapter 1 Introduction [Sections 1-4] Chapter 2 Residential Status and Total Income [Sections 5-9] Chapter 3 Exempted Income [Sections 10-13B] Chapter 4 Agricultural Income [Section 2(1A)] Chapter 5 Computation of Total Income and Income under Head Salary [Sections 14 14A 15-17] Chapter 6 Income from House Property [Sections 22-27] Chapter 7 Profits and Gains of Business or Profession [Sections 28-44D] Chapter 8 Capital Gains [Sections 45-55] Chapter 9 Income from Other Sources [Sections 56-58] Chapter 10 Clubbing of Income [Sections 60-65] Chapter 11 Set Off and Carry Forward and Set Off of Losses [Sections 70-80] Chapter 12 Aggregation of Income [Sections 68-69D] Chapter 13 Gross Total Income (GTI) and Deductions [Sections 80A-80U] Chapter 14 Income Tax Authorities [Sections 116-138] Chapter 15 Procedure of Assessment [Sections 139-154] Chapter 16 Relief of Income [Sections 86 110 89] Chapter 17 Tax Deduction at Source and Tax Collection at Source [TDS and TCS] [Sections 190-206CA] Chapter 18 Advance Tax [Sections 207-211 234C] Chapter 19 Interest and Fee Payable by Assessee [Sections 234A 234B 234C 234D 244A] Chapter 20 Appeals [Sections 246-262 & 158A] Chapter 21 Revision by Commissioner [Sections 263-264] Chapter 22 Penalties Offences and Prosecutions [Sections 271-275]