Indian Tax Laws 2023

Containing full text of the Income Tax Act, 1961
As Amended up-to-date with explanatory notes
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Description
The house of ITR is happy to bring out its annual publication, A.N. AIYAR'S INDIAN TAX LAWS 2023, containing in full the text of the Income-tax Act, 1961 as amended up to date, with notes on the amendments. We have included this year the text of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The short notes of select Supreme Court case law under the relevant sections have been brought up to date as has the synopsis of general principles laid down by the Supreme Court. We trust that A.N. AIYAR'S INDIAN TAX LAWS 2023 will be useful to our esteemed readers. We invite our readers to write in with their suggestions and comments.
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Table of Contents
1. Chronological list of Amendment Acts
2. Arrangement of Section of the Income-tax Act, 1961
3. The Income-Tax Act, 1961
Chapter 1 : Preliminary
Chapter 2 : Basis of Charge
Chapter 3 : Income which do not form Part of Total Income
Chapter 4 : Computation of Total Income
Chapter 5 : Income of other Persons, Included in Assessee's total Income
Chapter 6 : Aggregation of Income ans set-off or Carry forward of Loss
Chapter 6A : Deduction to be made in Computation total Income
Chapter 7 : Incomes Forming Part of Total Income on which no Income-tax is Payable
Chapter 8 : Rebates and Reliefs
Chapter 9 : Double Taxation Relief
Chapter 10 : Special Provisions Relating to Avoidance of Tax
Chapter 10A : General Anti-Aviodance Rule
Chapter 11 : Additional Income-tax on Undistributed Profits
Chapter 12 : Determination of Tax Central Special Cases
Chapter 12A : Special Provisions Relating to Certain Income of Non-Residents
Chapter 12B : Special Provisions Relating to Certain Companies
Chapter 12BA : Special Provisions Relating Certain to Persons Other than a Company
Chapter 12BB : Special Provisions Relating  to Conversion of Indian Branch of a Foreign
                                 Bank into a Subsidiary Company
Chapter 12BC : Special Provisions Relating to Foreign Company said to be Resident in India
Chapter 12C : Special Provisions Relating to Retail Trade, ect
Chapter 12D : Special Provisions Relating to Tax on Distributed Profits of Domestic Companies
Chapter 12DA to Chapter 12H
Chapter 13 : Income Tax Authorities
Chapter 14 : Procedure for Assessees
Chapter 15 : Liability in Special Cases
Chapter 16 : Special Provisions Applicable to Firms
Chapter 17 : Collection and Recovery of Tax
Chapter 18 : Relief Respecting tax on Dividends in Certain Cases
Chapter 19 : Refunds
Chapter 20 : Appeals and Revision
Chapter 21 : Penalties  Imposable
Chapter 22 : Offences and Prosecutions
Chapter 23 : miscellaneous
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Author Details
A.N. Aiyar
Editors
T.A. Ramakrishnan, B.Sc., B. L.,
Ambujam Venkataraman, M.A., LL.B.
T.N. Chandrashekar, B.Sc., B.L., M.B.A.
Lakshmi R Sudaresan, M.A., B.A.L.