I | Preliminary |
II | Basis of charge |
III | Incomes which do not form part of total income |
IV | Computation of total income |
V | Income of other persons, included in assessee’s total income |
VI | Aggregation of income and set off or carry forward of loss |
VI-A | Deductions to be made in computing total income |
VI-B | Restriction on certain deductions in the case of companies |
VII | Incomes forming part of total income on which no income-tax is payable |
VIII | Rebates and reliefs |
IX | Double taxation relief |
X | Special provisions relating to avoidance of tax |
XI | Additional income-tax on undistributed profits |
XII | Determination of tax in certain special cases |
XII-A | Special provisions relating to certain incomes of non-residents |
XII-B | Special provisions relating to certain companies |
XII-C | Special provisions relating to retail trade, etc. |
XII-D | Special provisions relating to tax on distributed profits of domestic companies |
XII-E | Special provisions relating to tax on distributed income |
XII-F | Special provisions relating to tax on income received from venture capital companies and venture capital funds |
XII-G | Special provisions relating to income of shipping companies |
XII-H | Income-tax on fringe benefits |
XIII | Income-tax authorities |
XIV | Procedure for assessment |
XIV-A | Special provision for avoiding repetitive appeals |
XIV-B | Special procedure for assessment of search cases |
XV | Liability in special cases |
XVI | Special provisions applicable to firms |
XVII | Collection and recovery of tax |
XVIII | Relief respecting tax on dividends in certain cases |
XIX | Refunds |
XIX-A | Settlement of cases |
XIX-B | Advance rulings |
XX | Appeals and revision |
XX-A | Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax |
XX-B | Requirement as to mode of acceptance, payment or repayment in certain cases to counteract evasion of tax |
XX-C | Purchase by central government of immovable properties in certain cases of transfer |
XXI | Penalties imposable |
XXII | Offences and prosecutions |
XXII-A | Annuity deposits |
XXII-B | Tax credit certificates |
XXIII | Miscellaneous |
Arrangement of Schedule | |
