THE
INCOME TAX ACT, 1961 |
•Basis of charge |
Sec.
4-9 |
| •Computation
of total income |
Sec.
14-59 |
| •Income
of other persons, included in assesses total Income |
Sec.
60-65 |
| •Deductions
of total income |
Sec.
80A-80VV |
| •Income
forming part of total income on which no Income tax is payable |
Sec.
81-86A |
| •Rebates
of Income Tax |
Sec.
87-89A |
| •Special
provisions applicable to firms |
Sec.
182-189A |
| •Collection
and recovery of tax |
Sec.
190-234D |
| •Refunds
|
Sec.
237-245 |
| •Settlement
of cases |
Sec.
245A-245M |
| •Appeals
and revision |
Sec.
246-269 |
| •Acquisition
of immovable properties in certain cases of transfer to counteract evasion
of tax |
Sec.
269A-269F |
| •Purchase
by central government of immovable properties in certain cases of transfers |
Sec.
269U-269UP |
| •Penalties
imposable |
Sec.
270-275 |
| •Offences
and prosecutions |
Sec.
275A-280 |
