Content:
Volume VIII
Chapter 20A - Acquisition of Immovable Properties in certain cases of transfer to Counteract Evasion of Tax
Chapter 20B - Requirement as to mode of Acceptance, Payment or Repayment in certain cases to Counteract Evasion of Tax
Chapter 20C - Purchase of Central Government of Immovable Properties in certain cases of Transfer
Chapter 21 - Penalties Imposable
Chapter 22 - Offences and Prosecutions
Chapter 22A - Annuity Deposits
Chapter 22B - Tax Credit Certificates
Chapter 23 - Miscellaneous
Schedules
Chapter 1 - Preliminary
Chapter 2 - Basis of Charge
Chapter 3 - Income which do not Form Part of Total Income
Chapter 4 - Computation of Total Income
Chapter 5 - Income of other Persons, included in Assessee's total income
Chapter 6 - Aggregation of Income and set off or carry forward of loss
Chapter 6A - Deduction to be made in computing total income
Chapter 7 - Incomes forming part of total income on which no income tax is payable
Chapter 8 - Rebates and Relief
Chapter 9 - Double Taxation Relief
Chapter 10 - Special Provisions relating to avoidance of tax
Chapter 11 - Additional income- tax on undistributed profits
Chapter- Determination of tax in certain special cases
Chapter 12A- Special provisions relating to certain incomes of non-residents
Chapter 12B- Special provision relating to certain companies


Chapter 12D - Special provisions relating to tax on distributed profits to domestic companies
Chapter 12E - Special provisions relating to tax on distributed income
Chapter 12G - Special provisions relating to income of shipping companies
Chapter 12H - Income tax on fringe benefits
Chapter 13 - Income tax authorities
Chapter 14 - Procedure for assessment
Chapter 14B - Special Procedure for Assessment of Search cases
Chapter 15 - Liability in Special Cases
Chapter 16 - Special provisions applicable to firms
Chapter 17 - Collection and recover of tax
Chapter 19 - Refunds
Chapter 19 A - Settlement of Cases
Chapter 19 B - Advance Rulings
Chapter 20 - Appeals and Revision
Chapter 20B - Requirement as to mode of acceptance, payment or repayment in certain cases to counteract evasion of tax
Chapter 20C - Purchase by Central Government of immovable properties in certain cases of transfer
Chapter 21 - Penalties impassable
Chapter 22 - Offences and Prosecutions
Chapter 23 - Miscellaneous