Part I -- Basic Concepts, Chargeability of Incomes [Sections 2 to 9B] |
1
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| Chapter 1 Important Definitions of General Nature |
1
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| Chapter 2 Basis of Charge [Section 4] |
9
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| Chapter 3 Scope of Total Income [Section 5] |
39
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| Chapter 4 Residential Status -- Relevance and Determination of [Section 6] |
52
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| Chapter 5 Income Deemed to be Received [Section 7] |
72
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| Chapter 6 Year of Chargeability of Dividend Income [Section 8] |
73
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| Chapter 7 Income Deemed to Accrue or Arise in India [Section 9] |
73
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| Chapter 8 Fund Management Activity not to Constitute Business Connection in Certain Cases [Section 9A] |
106
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| Chapter 9 Income on Receipt of Capital Asset or Stock-in-Trade by Specified Person From Specified Entity [Section 9B] |
108
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Part II -- Certain Exempt Incomes [Sections 10 & 10AA] |
109
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| Chapter 10 Section 10 Exemptions at a Glance |
109
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| Chapter 11 Agricultural Income [Sections 10(1) and 2(1A)] |
132
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| Chapter 12 Certain Miscellaneous Exemptions |
149
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| Chapter 13 Profits from Newly Established Units in Special Economic Zones [Section 10AA] |
184
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Part III -- Charitable Trusts [Sections 2(15) & 11 to 13, 115BBC, 115BBI, 115TD to 115TF] |
194
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| Chapter 14 Public Charitable Trust |
194
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| Chapter 15 Charitable Purpose [Section 2(15)] |
196
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| Chapter 16 Exemption Under Section 11 |
206
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| Chapter 17 Treatment of Income by Way of Voluntary Contribution [Section 12, 115BBC] |
236
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| Chapter 18 Computation of Income by Charitable Trust or Institution |
242
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| Chapter 19 Registration of Charitable Trusts |
248
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| Chapter 20 Case Law Regarding Registration and Cancellation of Trusts or Institutions |
257
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| Chapter 21 Requirement as to Maintenance of Books of Accounts and Audit of Charitable Trust [Section 12A(1)(b)] |
264
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| Chapter 22 Circumstances as to Forfeiture of Exemption [Section 13] |
269
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| Chapter 23 Taxation of Charitable Trust [Sections 164(2)/(3)] |
279
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| Chapter 24 Taxation of Specified Income of Trusts or Exempt Institutions at Rate of 30% Under Section 115BBI |
283
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| Chapter 25 Tax on Accreted Income of Charitable Trust and Exempt Institution [Section 115TD to 115TF] |
286
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Part IV -- Exemption to Political Parties and Electoral Trust |
294
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| Chapter 26 Political Parties [Section 13A] |
294
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| Chapter 27 Electoral Trust [Section 13B] |
295
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Part V -- Heads of Income and Disallowance under Section 14A |
298
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| Chapter 28 Determination of Heads of Income for Income Computation [Section 14] |
298
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| Chapter 29 Expenditure Incurred in Relation to Exempt Income [Section 14A] |
299
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Part VI -- Income from Salary [Sections 5A, 15, 16 & 17] |
312
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| Chapter 30 Chargeability of Salary |
312
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| Chapter 31 Deduction from Salary Income [Section 16] |
348
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| Chapter 32 Perquisites and Profits in Lieu of Salary [Section 17(2)/(3)] |
349
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| Chapter 33 Illustration in Respect of Salary Income |
382
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Part VII -- Income from House Property [Sections 22 to 27] |
387
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| Chapter 34 Chargeability [Section 22] |
387
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| Chapter 35 Annual Value [Section 23] |
398
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| Chapter 36 Deduction of Tax from Annual Value : Ad-Hoc Deduction [Section 24] |
414
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| Chapter 37 Deduction from Annual Value : Of Interest on Borrowed Capital [Section 24(b)] |
415
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| Chapter 38 Other Issues |
425
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| Chapter 39 Planning Ideas in Respect of House Property Income |
426
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| Chapter 40 Illustrations of Income from House Property. |
427
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Part VIII -- Profits and Gains from Business or Profession [Sections 2(13), 2(36), 28 to 44DB] |
435
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| Chapter 41 Business and Business Income [Sections 2(13), 28] |
435
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| Chapter 42 Treatment of Business Loss [Section 28] |
445
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| Chapter 43 Recoupment of Loss or Expenditure on Remission or Cessation of Trading Liability [Section 41(1)] |
450
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| Chapter 44 Income from Speculative Transactions [Section 43(5)] |
456
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| Chapter 45 Business Income in Case of Transfer of Immovable Property Held as Stock-in-Trade [Section 43CA] |
461
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| Chapter 46 Income from Construction and Service Contracts [Section 43CB] |
463
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| Chapter 47 Income of Public Financial Institutions, Public Companies, Etc. [Section 43D] |
464
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| Chapter 48 Depreciation [Section 32] |
465
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| Chapter 49 Investment Allowance [Section 32AD] |
541
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| Chapter 50 Deduction in Respect of Particular Business Activities [Sections 33AB, 33ABA, 35ABA, 35ABB, 35AE, 35CCA, 35CCC, 35CCD, 35E] |
543
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| Chapter 51 Scientific Research Expenditure [Section 35] |
551
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| Chapter 52 Deduction in Respect of Expenditure on Specified Businesses [Section 35AD] |
567
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| Chapter 53 Amortisation of Expenses [Sections 35D, 35DD, 35DDA] |
574
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| Chapter 54 Deduction for Rent, Repairs, Etc. of Premises, Plant, Machinery, Etc. [Sections 30 & 31] |
581
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| Chapter 55 Deductions Via Different Clauses of Section 36(1) |
583
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| Chapter 56 Deduction under Section 36(1)(ix) to Section 36(1)(xviii) |
610
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| Chapter 57 Allowability of Residuary Business Expenditure [Section 37(1)] |
612
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| Chapter 58 CBDT Clarifications Regarding Allowability of Specific Business Expenditure [Section 37(1)] |
626
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| Chapter 59 Capital Versus Revenue Expenditure [Section 37(1)] |
630
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| Chapter 60 Year of Deductibility of Expenditure under Section 37(1) |
639
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| Chapter 61 Particular Expenses Incurred While Running Business or Profession [Section 37(1)] |
642
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| Chapter 62 Various Payments to Employees -- Deductibility under Business Head [Section 37(1)] |
671
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| Chapter 63 Disallowance for Failure in TDS Related Compliance [Section 40(a)] |
678
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| Chapter 64 Disallowance of Interest, Remuneration, Etc., in Case of Firm, AoP/BoI [Sections 40(b) and 40(ba)] |
691
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| Chapter 65 Disallowance in Respect of Payments to Specified Persons [Section 40A(2)] |
691
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| Chapter 66 Disallowance in Respect of Cash Payment Exceeding ` 10,000 [Section 40A(3)] |
695
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| Chapter 67 Disallowance of Provision for Payment of Gratuity and Contribution to Certain Funds [Sections 40A(7) and 40A(9)] |
705
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| Chapter 68 Disallowance for Want of Actual Payment [Section 43B] |
707
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| Chapter 69 Presumptive Incomes [Sections 44AD to 44BBA] |
717
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| Chapter 70 Requirement as to Maintenance of Accounts [Section 44AA] |
730
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| Chapter 71 Requirement as to Tax Audit [Section 44AB] |
732
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| Chapter 72 Miscellaneous Provisions Relating to Computation of Profits & Gains of Business or Profession |
745
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| Chapter 73 Computation of Profits & Gains of Business or Profession |
750
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Part IX -- Capital Gains [Sections 2(14), 2(42A), 2(47), 45 to 55A, 111A, 112 and 112A] |
756
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| Chapter 74 Chargeability [Section 45(1)] |
756
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| Chapter 75 Income Chargeable or Otherwise as Capital Gain |
757
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| Chapter 76 Transactions in Immovable Property and Chargeability of Capital Gain |
760
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| Chapter 77 Transaction in Shares and Chargeability |
768
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| Chapter 78 Year of Chargeability [Section 45] |
773
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| Chapter 79 Capital Asset [Section 2(14)] |
775
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| Chapter 80 Types of Capital Assets/Gain [Sections 2(29A), 2(29B), 2(42A), 2(42B)] |
788
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| Chapter 81 Transfer [Section 2(47)] |
797
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| Chapter 82 Transactions Not Regarded as Transfer [Section 47] |
806
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| Chapter 83 Tax Incentives to Conversion of Gold into Electronic Gold Receipt and Vice Versa [From Assessment Year 2024-25] |
818
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| Chapter 84 Conversion of Private Company/Unlisted Public Company into LLP and Tax Consequences [Sections 47(xiiib), 47A(4), 49(1)(iii)(e) and 49(2AAA)] |
820
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| Chapter 85 Computation of Capital Gains [Section 48] |
823
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| Chapter 86 Full Value of Consideration [Section 48] |
824
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| Chapter 87 Expenditure in Relation to Transfer [Section 48] |
829
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| Chapter 88 Cost of Acquisition [Section 48 and 55(2)] |
833
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| Chapter 89 Cost of Acquisition with Reference to Certain Modes of Acquisition [Section 49] |
846
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| Chapter 90 Cost of Improvement [Section 55(1)] |
854
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| Chapter 91 Indexed Cost of Acquisition and Indexed Cost of Improvement |
856
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| Chapter 92 Full Value of Consideration in Case of Land, Building, Etc. [Section 50C] |
863
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| Chapter 93 Determination of Full Value of Consideration of Shares Other than Quoted Shares [Section 50CA] |
873
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| Chapter 94 Fair Market Value Deemed to be Full Value of Consideration in Certain Cases [Section 50D] |
875
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| Chapter 95 Exemption from Capital Gains [Sections 10(37) and 10(37A)] |
876
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| Chapter 96 Computation of Capital Gains from Equity Shares, Units, Etc. [Sections 10(33), 10(36), 10(38), 111A and 112A] |
880
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| Chapter 97 Chargeability Under Special Circumstances [Section 45(1A)/(1B)/ (2)/(2A)/(3)/(4)/(5)/(5A)/(6)] |
898
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| Chapter 98 Capital Gain on Distribution of Assets by Companies in Liquidation [Section 46] |
938
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| Chapter 99 Company Buying Back Shares or Other Specified Securities [Section 46A] |
940
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| Chapter 100 Computation of Capital Gains in Case of Employees Stock Option [Section 48] |
941
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| Chapter 101 Computation of Capital Gains in Case of Depreciable Asset [Section 50] |
942
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| Chapter 102 Assets of Power Companies Depreciated on SLM Basis [Section 50A] |
948
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| Chapter 103 Slump Sale [Section 50B] |
950
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| Chapter 104 Gains Arising From Transfer of Residential House -- Deduction Under Section 54 |
960
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| Chapter 105 Transfer of Land Used for Agricultural Purposes [Section 54B] |
984
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| Chapter 106 Compulsory Acquisition of Land and Building [Section 54D] |
991
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| Chapter 107 Investment in Specified Bonds [Section 54EC] |
992
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| Chapter 108 Deduction of LTCG Arising from Transfer of Long-Term Asset Where Investment Made in Units of Specified Fund [Section 54EE] |
998
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| Chapter 109 Determination of and Amount of Exemption Under Section 54F [Section 54F] |
999
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| Chapter 110 Investment in New Asseet Not in Name of Assessee -- Whether Affects Exemption From Capital Gain |
1025
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| Chapter 111 Transfer of Assets on Shifting of Industrial Undertaking from Urban Area [Section 54G] |
1030
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| Chapter 112 Transfer of Assets on Shifting of Industrial Undertaking from Urban Area to Special Economic Zone [Section 54GA] |
1031
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| Chapter 113 Capital Gains from Transfer of Residential House in Certain Cases [Section 54GB] |
1033
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| Chapter 114 Extension of Time for Acquiring New Asset or Depositing in Capital Gain Accounts Scheme [Section 54H] |
1035
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| Chapter 115 Capital Gain Accounts Scheme |
1036
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| Chapter 116 Reference to Valuation Officer [Sections 55A and 2(22B)] |
1038
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Part X -- Rates of Tax on Capital Gains [Sections 111A, 112, 112A] |
1040
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| Chapter 117 Rate of Tax on Short-Term Capital Gains [Section 111A] |
1040
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| Chapter 118 Rates of Long Term of Capital Gains Tax [Sections 112 and 112A] |
1043
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Part XI -- Income from Other Sources [Sections 56 to 59] |
1048
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| Chapter 119 Income from Other Sources [Section 56] |
1048
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| Chapter 120 Deductions Allowable Against Income from Other Sources [Section 57] |
1100
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| Chapter 121 Amounts Not Deductible [Section 58] |
1107
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| Chapter 122 Profits Chargeable to Tax [Section 59] |
1108
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Part XII -- Clubbing [Sections 60 to 65] |
1109
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| Chapter 123 Clubbing Related Concepts and Instances [Sections 60 to 64(1), 64(2) & 65] |
1109
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| Chapter 124 Clubbing of Minor’s Income [Section 64(1A)] |
1118
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Part XIII -- Cash Credits and Income from Undisclosed Sources [Sections 68to 69D, 115BBE, 271AAC and 271AAD] |
1121
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| Chapter 125 Cash Credits [Section 68] |
1121
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| Chapter 126 Addition on Account of Unexplained Investments [Section 69] |
1144
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| Chapter 127 Addition on Account of Unexplained Money, Etc. [Section 69A] |
1150
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| Chapter 128 Addition on Account of Investment, Etc., Not Fully Disclosed [Section 69B] |
1155
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| Chapter 129 Addition on Account of Unexplained Expenditure [Section 69C] |
1159
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| Chapter 130 Addition on Account of Amount Borrowed or Repaid on Hundi [Section 69D] |
1163
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| Chapter 131 Treatment of Income Referred to in Sections 68 to 69D [Sections 115BBE, 271AAC and 271AAD] |
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Stop Press |
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