Contents;

INCOME TAX

• 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        Heads of Income & 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      Aggregation of Income [Sections 68-69D]
• Chapter 12      Set Off and Carry Forward and Set Off of Losses [Sections 70-80]
• 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 Tax [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]