| CMV01036000 | Section 2(12A) - Books or Books of Accounts - Section - Meaning of books of account |
| CMV01035900 | Section 2(12A) - Books or Books of Accounts - Section - Rationale of section 2(12A) |
| CMV01035800 | Section 2(12A) - Books or Books of Accounts - Section - Legislative history |
| CMV01035700 | Section 2(12) - Board - Section - Powers and functions of the Board |
| CMV01035600 | Section 2(12) - Board - Section - Constitution and functioning of the Board |
| CMV01035500 | Section 2(12) - Board - Section - Legislative history |
| CMV01035400 | Section 2(11) - Block of Assets - Section - Detailed discussion |
| CMV01035300 | Section 2(11) - Block of Assets - Section - Relevance of section 2(11) |
| CMV01035200 | Section 2(11) - Block of Assets - Section - Legislative history |
| CMV01035100 | Section 2(10) - Average Rate of Income Tax - Section - Relevance of average rate of income tax |