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  • 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 IX - Double Taxation Relief
  • CHAPTER V - Income of other persons included in assessee’s total income
  • CHAPTER VI - Aggregation of income and set off or carry forward of loss
  • CHAPTER VIA - Deductions to be made in computing total income
  • CHAPTER VII - Incomes forming part of total income on which no income-tax is payable
  • CHAPTER VIII - Rebates and reliefs
  • CHAPTER X - Special provisions relating to avoidance of tax
  • CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
  • CHAPTER XI - Additional income-tax on undistributed profits
  • CHAPTER XII - Determination of tax in certain special cases
  • CHAPTER XIIA - Special provisions relating to certain incomes of non-residents
  • CHAPTER XIIB - Special provisions relating to certain companies
  • CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships
  • CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
  • CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
  • CHAPTER XIIC - Special provisions relating to retail trade etc.
  • CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
  • CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  • CHAPTER XIIE - Special provisions relating to tax on distributed income
  • CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  • CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
  • CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
  • CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  • CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  • CHAPTER XIIG - Special provisions relating to income of shipping companies
  • CHAPTER XIIH - Income-tax on fringe benefits
  • CHAPTER XIII - Income-tax Authorities
  • CHAPTER XIV - Procedure for assessment
  • CHAPTER XIVA - Special provision for avoiding repetitive appeals
  • CHAPTER XIVB - Special procedure for assessment of search cases
  • CHAPTER XIX - Refunds
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  • 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 XX - Appeals and revision
  • CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
  • CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
  • CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
  • CHAPTER XXI - Penalties imposable
  • CHAPTER XXII - Offences and prosecutions
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 18D, Prescribed authority for approval of companies carrying on scientific research and development

18D. (1) For the purposes of sub-section (8A) of section 80-IB, the prescribed authority shall be […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 18C, Eligibility of Industrial Parks for benefits under section 80-IA(4)(iii)

18C. (1) The undertaking shall begin to develop, develop and operate or maintain and operate an […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 18BBE, Computation of profits of certain activities forming integral part of a highway project for the purpose of section 80-IA

18BBE. (1) For the purpose of sub-section 5[(6)] of section 80-IA, the profits of housing or other […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 18BBD, Prescribed authority for approval of companies carrying on scientific and industrial research and development

18BBD. For the purposes of sub-section (4B) of section 80-IA, the prescribed authority shall be the […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 18BBC, Prescribed authority for approval of hotels located in certain areas

18BBC. (1) For the purposes of sub-clause (iii) of clause (c) of sub-section (7) of section […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
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  • Income-tax Rules

Rule – 18BBB, Form of audit report for claiming deduction under section 80-I or 80-IA or 99[80-IB or section 80-IC

18BBB. (1) The report of the audit of the accounts of an assessee, which is required […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
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  • Income-tax Rules

Rule – 18BBA, Form of reports for claiming deduction under section 80HHB or under section 80HHC or under section 80HHD and prescribed authority under section 80HHD

18BBA. (1) The report of the audit of the accounts of an assessee, other than a […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 18BB, Form of audit report for claiming deduction under section 80HHA

18BB. The report of the audit of the accounts of an assessee, other than a company […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 18B, Form of audit report for claiming deduction under section 80HH

18B. The report of audit of the accounts of an assessee, other than a company or […]
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March 19, 2018
Published by Law@HostBooks at March 19, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 18AAB, Prescribed authority for approval of companies engaged in Scientific and Industrial Research and Development for the purposes of section 80-IA

18AAB. For the purposes of sub-section (4B) of section 80-IA, the prescribed authority shall be […]
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