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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
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  • 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
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 112F, Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year.

112F. The class or classes of cases in which the Assessing Officer shall not be required […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 112E, Form of information under section 133B(1)

112E. The information required to be furnished under sub-section (1) of section 133B shall be […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 112D, Requisition of books of account, etc.

112D. (1) The authorisation under sub-section (1) of section 132A by the 7[Director General or […]
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March 29, 2018
Published by Law@HostBooks at March 29, 2018
Categories
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  • Income-tax Rules

Rule – 112C, Release of remaining assets

112C. Any assets or proceeds thereof which remain after the liabilities referred to in clause […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
Categories
  • All Rules
  • Income-tax Rules

Rule – 112B, Release of articles under section 132(5)

112B. Where in pursuance of sub-section 2[(5)] of section 132 of the Act, the assets […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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  • Income-tax Rules

Rule – 112A, Inquiry under section 132

96112A. (1) Where any money, bullion, jewellery or other valuable article or thing (hereinafter referred […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
Categories
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  • Income-tax Rules

Rule – 112, Search and seizure

112. (1) The powers of search and seizure under section 132 shall be exercised in […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
Categories
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  • Income-tax Rules

Rule – 111B, Publication and circulation of Board’s order

111B. Any general or special order of the Board issued under clause (a) of sub-section […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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  • Income-tax Rules

Rule – 111AB, Form of report of valuation by registered valuer

111AB. The report of valuation by a registered valuer in respect of any asset shall […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
Categories
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  • Income-tax Rules

Rule – 96, Amendment of rules, etc., of fund

96. No alteration in the rules, constitution, objects or conditions of an approved fund shall […]
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