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All Income Tax Sections

All Income Tax Sections

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Published by Rosssan

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Categories:Business/Law
Published by: Rosssan on Sep 23, 2011
Copyright:Attribution Non-commercial

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10/02/2012

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1Short title, extent and commencement2Definitions3"Previous year" defined4Charge of income-tax5Scope of total income5AApportionment of income between spouses governed by Portuguese Civil Code6Residence in India7Income deemed to be received8Dividend income9Income deemed to accrue or arise in India10Incomes not included in total income10ASpecial provision in respect of newly established undertakings in free trade zone, etc10AASpecial provisions in respect of newly established Units in Special Economic Zones10BSpecial provisions in respect of newly established hundred per cent export-oriented undertakings10BASpecial provisions in respect of export of certain articles or things10BBMeaning of computer programmes in certain cases10CSpecial provision in respect of certain industrial undertakings in North-Eastern Region11Income from property held for charitable or religious purposes12Income of trusts or institutions from contributions12AConditions for applicability of sections 11 and 1212AAProcedure for registration13Section 11 not to apply in certain cases13ASpecial provision relating to incomes of political parties14Heads of income14AExpenditure incurred in relation to income not includible in total income15Salaries16Deductions from salaries17“Salary”, “perquisite” and “profits in lieu of salary” defined22Income from house property23Annual value how determinedCHAPTER – I PRELIMINARYCHAPTER – II BASIS OF CHARGECHAPTER – III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOMECHAPTER – IV COMPUTATION OF TOTAL INCOMEA.
 
SALARIESB.
 
INCOME FROM HOUSE PROPERTY
All income tax sections

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