Contents:
Chapter I-Preliminary;
Chapter II-Basis of charge;
Chapter III-Incomes which do not form part of total income;
Chapter IV-Computation of total income;
Chapter V-Income of other persons, included in assessee's total income;
Chapter VI-Aggregaion of income abd set off or carry forward of loss;
Chapter VI-A-Deductions to be made in computing total come;
Chapter VI-A-Restriction on certain deductions in the case of companies;
Chapter VII-Incomes forming part of total income on which no income-tax is payable;
Chapter VIII-Rebates and reliefs;
Chapter IX-Double taxation relief;
Chapter X-Special provisions relating to avoidance of tax;
Chapter X-A-General anti-avoidance rule;
Chapter XI-Additional income-tax on undistributed profits;
Chapter XII-Determination of tax in certain special cases;
Chapter XII-H-Income-Tax on fringe benefits;
Chapter XIII-Income-Tax authorities;
Chapter XIV-Procedure for assessment;
Chapter XIV-A-Special provision for avoiding repetitive appeals;
Chapter XIV-B-Special procedure for assessment of search cases;
Chapter XV-Liability in special cases;
Chapter XVI-Special provisions applicable to firms;
Chapter XVII-Collection and recovery of tax;
Chapter XVIII-Relief respecting tax on dividends in certain cases;
Chapter XIX-Refunds;
Chapter XIX-A-Settlement of cases;
Chapter XIX-B-Advance rulings;
Chapter XX-Appeals and revision;
Chapter XX-A-Acquisition of immovable properties in certain cases of trasnfer to counteract evasion of tax;
Chapter XX-B-Requirement as to mode of acceptance, payment or repayment in certain cases to counteract evasion of tax;
Chapter XX-C-Purchase by central government of immovable properties in certain cases of transfer;
Chapter XXI-Penalties imposable;
Chapter XXIIOffences and prosecutions;
Chapter XXII-A-Annuity deposits;
Chapter XXII-B-Tax credit certificates;
Chapter XXIII-Miscellaneous.