| DTRR0001 | Amendments by the Finance Act, 2021 |
| DTRR0002 | Definition of Assessee, Assessment Year, Income, Interest, liable to tax, Manufacture, Maximum Marginal Rate, Person, Tax And Previous Year [Sections 2(7), 2(9), 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] |