| DTRR0001 | Amendments by the Finance Act, 2022 |
| DTRR0002 | Definition of Assessee, Assessment Year, Books of Accounts, Income, Interest, liable to tax, Manufacture, Maximum Marginal Rate, Person, Tax And Previous Year [Sections 2(7), 2(9), 2(12A), 2(24), 2(28A), 2(29A), 2(29BA), 2(29C), 2(31), 2(43) and 3] |
| DTRR0003 | Chargeability of Income, Scope of Total Income and Income deemed to be received [Sections 2(45), 4, 5 and 7] |
| DTRR0004 | Residential Status [Section 6] |
| DTRR0005 | Income deemed to accrue or arise in India [Section 9] |
| DTRR0006 | Income On Receipt Of Capital Asset Or Stock-In-Trade By Specified Person From Specified Entity [Section 9B Inserted By Finance Act, 2021 From Assessment Year 2021-22] |
| DTRR0007 | New Taxation Regime For Individual/HUF [Section 115BAC] |
| DTRR0008 | Generally Exempt Incomes [Section 10] |
| DTRR0009 | Taxation of ULIPS [Sections 2(14), 10(10D), 45(1B), 111A & 112A] |
| DTRR0010 | Agricultural Income [Section 2(1A)] |
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