CONTENTS

Preface to the Fifty First Edition

PART I

Preliminary

Chapter 1: Introduction and Definitions

Chapter 2: Income Tax Authorities, The Appellate Tribunal
and Settlement Commission

Chapter 3: Basis of Charge

Residential Status of Assessees

Scope of Total Income Section 5

Chapter 4: Exemptions, Rebates and Reliefs

Exemptions

Partly Exempted Income or Income
Entitled to Rebate

Reliefs

PART II

Computation of Income

Chapter 5: Salaries

Chapter 6: Income from House Property

Chapter 7: Profits and Gains of Business or Profession

Allowable and Disallowable Deductions

Depreciation, etc.

Chapter 8: Capital Gains

Chapter 9: Income from Interest and Other Investments

Chapter 10: Aggregation of Income and Set-off and Carry
Forward of Losses

Income of Other Persons Included in Assessees
Total Income Sections 60 to 65

Cash Credit, Unexplained Investments,
Unexplained Expenditure, etc.

Set-off or Carry Forward and Set-off of
Losses

Chapter 11: Deductions in Computing Total Income

PART III

Assessment of Different Assessees

Chapter 12: Assessment of Individuals

Chapter 13: Assessment of Hindu Undivided Families

Chapter 14: Assessment of Firms

Chapter 15: Assessment of Companies

Chapter 16: Assessment of Non-residents

Chapter 17: Assessment in Other Special Cases

PART IV

Assessment and Appellate Procedure

Chapter 18: Procedure for Assessment

Chapter 19: Penalties and Prosecutions

Penalties

Prosecutions

Penal Interest

Chapter 20: Collection and Recovery of Tax

Chapter 21: Refunds

Chapter 22: Appeals, Revisions and References

Chapter 23: Calculation of Tax

Chapter 24: Do it Yourself Guide to Filing Your
Income Tax Return

Chapter 25: Income Tax Rates for the A. Y. 2015-2016

and A. Y. 2016-2017

(Individuals and Hindu Undivided Families)