Palkhivala N. A.

Law and Practice of Income Tax Vol.1 - 7th ed. - Bombay: N. M. Tripathi Private Limited, 1976 - 1432p, 24cm.

CONTENTS
The Income Tax Act, 1961
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 assessee's total income
Chapter- VI
Aggregation of income and set of or carry forward of loss
Chapter- VI-A
Deduction to be made in computing total income
Chapter- VII
Incomes forming part of total income on which no income tax is payable
Chapter- VIII
Relief in respect of income tax
Chapter- IX
Double taxation relief
Chapter- X
Special provisions relating to avoidance of tax
Chapter- XI
Additional income tax on undistributed profit
Chapter- XII
Determination of tax in certain special cases
Chapter- XIII
income tax authorities
Chapter- XIV
Procedure for assessment
Chapter- XVLiability in special cases
Chapter- XVI
Special provisions applicable to firms
Chapter- XVII
Collection and recovery of tax
Chapter- XVIII
Relief respecting tax on dividends in certain cases
Chapter- XIX
Refunds
Chapter- XIX-A
Settlement of cases
Chapter- XX
Appeals and revision
Chapter- XX-A
Acquisition of immovable properties in certain cases of transfer to contract evasion of tax
Chapter- XXI
Penalties imposable
Chapter- XXII
Offense and prosecution
Chapter- XXII-A
Annuity deposits
Chapter- XXII-B
Tax credit certificates
Chapter- XXIII
Miscellaneous


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