Income Tax Act

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Contents

Bharat? 5
Comparative Tables (Compiled by CA. Arvind Tuli)Income Tax Act, 2025 = Income Tax Act, 1961 (at proper places) Income Tax Act, 1961 = Income Tax Act, 2025 25
on Clauses (given as Comments under respective section)
Referencer (under the Income-tax Act, 2025)(Compiled by CA. Prerna Peshori)
1 Exempt Incomes 61
2 Capital Gains Taxation 85
3 Set-off and Carry Forward of Losses 104
4 Deductions 111
5 TDS and TCS 119
6 Fees and Interest 133
7 Penalty Provisions 137

THE INCOME-TAX ACT, 2025

CHAPTER I PRELIMINARY
CHAPTER II BASIS OF CHARGE
CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
CHAPTER IV COMPUTATION OF TOTAL INCOME
CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
CHAPTER VI AGGREGATION OF INCOME
CHAPTER VII SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
CHAPTER VIII DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
CHAPTER IX REBATES AND RELIEFS
CHAPTER X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
CHAPTER XI GENERAL ANTI-AVOIDANCE RULE
CHAPTER XII MODE OF PAYMENT IN CERTAIN CASES ETC.
CHAPTER XIII DETERMINATION OF TAX IN SPECIAL CASES
CHAPTER XIV TAX ADMINISTRATION
CHAPTER XV RETURN OF INCOME
CHAPTER XVI PROCEDURE FOR ASSESSMENT
CHAPTER XVII SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
CHAPTER XVIII APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
CHAPTER XIX COLLECTION AND RECOVERY OF TAX
CHAPTER XX REFUNDS
CHAPTER XXI PENALTIES
CHAPTER XXII OFFENCES AND PROSECUTION
CHAPTER XXIII MISCELLANEOUS

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Income Tax Act
Publisher: Bharat Law House
Pages: 1376
Language: English
ISBN: 9788119565276
1395 Price : ₹ 2395
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