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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
  • CHAPTER XIXA - Settlement of cases
  • CHAPTER XIXB - Advance rulings
  • 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
  • CHAPTER XXIIB - Tax credit certificates
  • CHAPTER XXIII - Miscellaneous
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section 59 of Income Tax: Profits Chargeable to Tax

Section 59 of income Tax Act 1961 is applicable while computing Income under head Proft […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 58 : Amounts not deductible

58. (1) Notwithstanding anything to the contrary contained in section 57, the following amounts shall […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 57 : Deductions

57. The income chargeable under the head “Income from other sources” shall be computed after […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 56 : Income from other sources

56. (1) Income of every kind which is not to be excluded from the total […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 55A : Reference to Valuation Officer

55A. With a view to ascertaining the fair market value of a capital asset for […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 55 : Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”

55. (1) For the purposes of sections 48 and 49,— (a) [***] (b) “cost of […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 54H : Extension of time for acquiring new asset or depositing or investing amount of capital gain

54H. Notwithstanding anything contained in sections 54, 54B, 54D, 54EC and 54F, where the transfer […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 54GB : Capital gain on transfer of residential property not to be charged in certain cases

54GB. (1) Where,— (i) the capital gain arises from the transfer of a long-term capital […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 54G : Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area

54G. (1) Subject to the provisions of sub-section (2), where the capital gain arises from […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 54F : Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house

54F. (1) Subject to the provisions of sub-section (4), where, in the case of an […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 54EE : Capital gain not to be charged on investment in units of a specified fund

54EE. (1) Where the capital gain arises from the transfer of a long-term capital asset […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
Categories
  • CHAPTER IV - Computation of total income
  • Income-tax Act 1961

Section – 54ED : Capital gain on transfer of certain listed securities or unit not to be charged in certain cases

54ED. (1) Where the capital gain arises from the transfer before the 1st day of […]
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