Ca Final - prashant Gajendra Pandey

INCOME TAX ACT, 1961

CHAPTERS
CHAPTER 1
CHAPTER 2
CHAPTER 3
CHAPTER 4
A
B
C
D
E
F
CHAPTER 5
CHAPTER 6
CHAPTER 6A
A
B
C
CA
D
CHAPTER 6B
CHAPTER 7
CHAPTER 8
A
B
CHAPTER 9
CHAPTER 10
CHAPTER 10A
CHAPTER 11
CHAPTER 12
CHAPTER 12A
CHAPTER 12B
CHAPTER 12BA
CHAPTER 12BB
CHAPTER 12C
CHAPTER 12D
CHAPTER 12DA
CHAPTER 12E
CHAPTER 12EA
CHAPTER 12F
CHAPTER 12G
A
B
 C
D
E
F
G
CHAPTER 12H
A
B
C
CHAPTER 13
A
B
C
D
CHAPTER 14
A
B
CHAPTER 15
A
B
C
D
DD
E
F
G
H
I
J
JA
K
L
M
N
O
CHAPTER 16
A
C
CHAPTER 17
A
B
BB
C
D
E
 F
G
CHAPTER 18
CHAPTER 19
CHAPTER 19A
CHAPTER 19B
CHAPTER 20
A
B
C
CC
D
E
F
CHAPTER 20A
CHAPTER 20B
CHAPTER 20C
CHAPTER 21
CHAPTER 22
CHAPTER 22A
CHAPTER 22B
CHAPTER 23
 Ca Final - prashant Gajendra Pandey
Prashant.pandey984@gmail.com
INCOME TAX ACT, 1961
PARTICULARS
PRELIMINARY
BASIS OF CHARGE
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
COMPUTATION OF TOTAL INCOME
SALARIES
***********OMITTED**********
INCOME FROM HOUSE PROPERTY
PROFIT AND GAINS OF BUSINESS OR PROFESSION
CAPITAL GAINS
INCOME FROM OTHER SOURCES
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME.
AGGREGATION OF INCOME AND SET OFF OR CARRRY FORWARD OF LOSS
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
GENERAL
DEDUCTIONS IN RESPECT OF CERTAIN PAYMENTS
DEDUCTIONS IN RESPECT OF CERTAIN INCOMES
DEDUCTIONS IN RESPECT OF OTHER INCOMES.
OTHER DEDUCTIONS
RESTRICTIONS ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME TAX IS PAYABLE.
REBATES AND RELEIFS
REBATE OF INCOME TAX
RELEIF FOR INCOME TAX
DOUBLE TAXATION RELEIF
SPECIAL PROVISION RELATING TO AVOIDANCE OF TAX
GENERAL ANTI AVOIDANCE RULE
ADDITIONAL INCOME TAX ON UNDISTRIBUTED PROFITS
DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
SPECIAL PROVISION RELATING TO INCOMES OF NON RESIDENTS
SPECIAL PROVISION RELATING TO CERTAIN COMPANIES
SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THEN COMPANY
SPECIAL PROVISION RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
SPECIAL PROVISION RELATING TO RETAIL TRADE ETC
SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY BACK OF SHARES
SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME.
SPECIAL PROVISION RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS.
SPECIAL PROVISION RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES ANS VENTURE CAPITAL FUNDS
SPECIAL PROVISION RELATING TO INCOME OF SHIPPING COMPANIES.
MEANING OF CERTAIN EXPRESSIONS
COMPUTATION OF TONNAGE INCOME FROM BUSINESS OF OPERATING QUALIFYING SHIPS
PROCEDURE FOR OPTION OF TONNAGE TAX SCHEME.
CONDITIONS FOR APPLICABILITY OF TONNAGE TAX SCHEME
AMALGAMATION AND DEMERGER OF SHIPPING COMPANIES
MISCELLANEOUS
PROVISIONS OF THIS CHAPTER NOT TO APLY IN CERTAIN CASES
INCOME-TAX ON FRINGE BENEFITS
MEANING OF CERTAIN EXPRESSIONS
BASIS OF CHARGE
PROCEDURE FOR FILING OF RETURN IN RESPECT OF FRINGE BENEFITS,ASSESSMENT AND PAYMENT OF TAX IN RESPECT THEROF
INCOME TAX AUTHORITIES
APPOINTMENT AND CONTROL
JURISDICTION
POWERS
DISCLOSURE OF INFORMATION
PROCEDURE FOR ASSESSMENT
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
SPECIAL PROVISION FOR ASSESSMENT OF SEARCH CASES
LIABILITY IN SPECIAL CASES
LEGAL REPRESENTATIVES
REPRESENTATIVE ASSESSEES - GENERAL PROVISONS
REPRESENTATIVE ASSESSEES - SPECIAL CASES
REPRESENTATIVE ASSESSEES - MISCELLANEOS PROVISIONS
FIRMS, ASSOCIATION OF PERSONS AND BODY OF INDIVIDUALS
EXECUTORS
SUCCESSION TO BUSINESS OR PROFESSION
PARTITION
PROFITS OF NON RESIDENTS FROM OCCASIONAL SHIPPING BUSINESS
RECOVERY OF TAX IN RESPECT OF NON RESIDENTS
PERSONS LEAVING INDIA
AOP OR BOI OR AJP FORMED FOR A PARTICULAR EVENT OR PURPOSE
PERSONS TRYING TO ALIENATE THEIR ASSETS
DISCONTINUANCE OF BUSINESS, OR DISSOLUTION
PRIVATE COMPANIES
SPECIAL PROVISIONS FOR CERTAIN KINDS OF INCOME
**************************OMITTED********************************
SPECIAL PROVISIONS APPLICABLE TO FIRMS
ASSESSMENT OF FIRMS
CHANGES IN CONSTITUTION, SUCCESSION AND DISSOLUTION
COLLECTION AND RECOVERY OF TAX
GENERAL
DEDUCTION AT SOURCE
COLLECTION AT SOURCE
ADVANCE PAYMENT OF TAX
COLLECTION AND RECOVERY
TAX PAYABLE UNDER PROVISIONAL ASSESSMENT
INTEREST CHARGEABLE IN CERTAIN CASES
LEVY OF FEE IN CERTAIN CASES
RELEIF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
REFUNDS
SETTLEMENT OF CASES
ADVANCE RULINGS
APPEALS AND REVISIONS
APPEALS TO DEPUTY (COMMISIONER) AND COMMISIONER (APPEALS)
APPEALSTO APPELLATE TRIBUNALS
*****************OMITTED BY NATIONAL TAX TRIBUNAL ACT,2005***************
APPEALS TO HIGH COURT
APPEALS IN SUPREME COURT
REVISION BY THE COMMISIONER
GENERAL
ACQUISTION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANFER
PENALTIES IMPOSABLE
OFFENCES AND PROSECUTION
ANNUITY DEPOSITS
TAX CREDIT CERTIFICATES
MISCELLANEOUS