Income Tax Act (As Amended by Finance Act, 2023) (Pocket Edition Paperback)

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Description
Incorporating
► Relevant Judicial Decisions
► CBDT Circulars
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Table of Contents
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 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 VI-A : Deductions To Be Made In Computing Total Income
Chapter Vl-B : Restriction On Certain Deductions In The Case Of Companies
Chapter VII : Incomes Forming Part Of Total Income On Which No Income Taxis Payable
Chapter VIII : Rebates And Reliefs
Chapter IX : Double Taxation Relief
Chapter X : Special Provisions Relating To Avoidance Of Tax
Chapter X-A : General Anti Avoidance Rules
Chapter XI : Additional Income Taxon Undistributed Profits
Chapter XII : Determination Of Tax In Certain Special Cases
Chapter XII-A : Special Provisions Relating To Certain Incomes Of Nonresidents
Chapter XII-B : Special Provisions Relating To Certain Companies
Chapter XII-BA : Special Provisions Relating To Certain [Persons Other Than A Company
Chapter XII-C
Chapter XII-D : Special Provisions Relating To Tax On Distributed Profits Of Domestic Companies
Chapter XII-DA : Special Provisions Relating To Tax On Distributed Income Of Domestic Company
                                    For Buy-Back Of Shares
Chapter XII-E : Special Provisions Relating To Taxon Distributed Income
Chapter XlI-EA : Special Provisions Relating To Tax On Distributed Income By Securitisation Trusts
Chapter XII EB : Special Provisions Relating To Tax On Income Received From Trusts And Institutions
Chapter XII-F : Special Provisions Relating To Tax On Income Received From venture Capital
                               Companies And Venture Capital Funds
Chapter XII-FA : Special Provisions Relating To Business Trusts
Chapter XII-FB : Special Provisions Relating To Taxon Income Of Investment
                                  Funds And Income Received From Such Funds
Chapter XII-G : Special Provisions Relating To Income Of Shipping Companies
Chapter XII-H : Income-Tax On Fringe Benefits
Chapter XIII : Income Tax Authorities
Chapter XIV :  Procedure For Assessment
Chapter XIV-A : Special Provision For Avoiding Repetitive Appeals
Chapter XIV-B : Special Procedure For Assessment Of Search Cases
Chapter XV : Liability In Special Cases
Chapter XVI : Special Provisions Applicable To Firms
Chapter XVII : Collection And Recovery Of Tax
Chapter XVIII : Relief Respecting Taxon Dividends In Certain Cases
Chapter XIX : Refunds
Chapter XIX-A : Settlement Of Cases
Chapter XIX-B : Advance Rulings
Chapter XX : Appeals And Revision
Chapter XX-A : Acquisition Of Immovable Properties In Certain Cases Of
                                Transfer To Counteract Evasion Of Tax
Chapter XX-B : Requirement As To [Mode Of Acceptance, Payment Or Repayment] In
                                Certain Cases To Counteract Evasion Of Tax
Chapter XX-C : Purchase By Central Government Of Immovable Properties In Certain Cases Of Transfer
Chapter XXI : Penalties Imposable
Chapter XXII : Offences And Prosecutions
Chapter XXII-A : Annuity Deposits]
Chapter XXII-B : Tax Credit Certificates
Chapter XXIII : Miscellaneous
Appendix
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Author Details
Dr. Girish Ahuja
Dr. Ravi Gupta