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Chapters
23
1
Preliminary
2
Basis of Charge
3
Incomes Which Do Not Form Part of Total Income
4
Computation of Total Income
5
Income of Other Persons, Included in Total Income of Assessee
6
Aggregation of Income
7
Set Off, Or Carry Forward and Set Off of Losses
8
Deductions to Be Made in Computing Total Income
9
Rebates and Reliefs
10
Special Provisions Relating to Avoidance of Tax
11
General Anti-Avoidance Rule
12
Mode of Payment in Certain Cases, Etc
13
Determination of Tax in Special Cases
14
Tax Administration
15
Return of Income
16
Procedure For Assessment
17
Special Provisions Relating to Certain Persons
18
Appeals, Revision and Alternate Dispute Resolutions
19
Collection and Recovery of Tax
20
Refunds
21
Penalties
22
Offences and Prosecution
23
Miscellaneous
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Income-tax Act
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Chapter 12
Chapter 12
Mode of Payment in Certain Cases, Etc
5 sections (185–189)
185
Mode of taking or accepting certain loans, deposits and specified sum
186
Mode of undertaking transactions
187
Acceptance of payment through prescribed electronic modes
188
Mode of repayment of certain loans or deposits
189
Interpretation
Chapter 11
General Anti-Avoidance Rule
Chapter 13
Determination of Tax in Special Cases
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