Income Tax Act

I	Preliminary
II	Basis of charge
III	Incomes which do not form part of total income
IV	Computation of total income
V	Income of other persons, included in assessee’s total income
VI	Aggregation of income and set off or carry forward of loss
VI-A	Deductions to be made in computing total income
VI-B	Restriction on certain deductions in the case of companies
VII	Incomes forming part of total income on which no income-tax is payable
VIII	Rebates and reliefs
IX	Double taxation relief
X	Special provisions relating to avoidance of tax
XI	Additional income-tax on undistributed profits
XII	Determination of tax in certain special cases
XII-A	Special provisions relating to certain incomes of non-residents
XII-B	Special provisions relating to certain companies
XII-C	Special provisions relating to retail trade, etc.
XII-D	Special provisions relating to tax on distributed profits of domestic companies
XII-E	Special provisions relating to tax on distributed income
XII-F	Special provisions relating to tax on income received from venture capital companies and venture capital funds
XII-G	Special provisions relating to income of shipping companies
XII-H	Income-tax on fringe benefits
XIII	Income-tax authorities
XIV	Procedure for assessment
XIV-A	Special provision for avoiding repetitive appeals
XIV-B	Special procedure for assessment of search cases
XV	Liability in special cases
XVI	Special provisions applicable to firms
XVII	Collection and recovery of tax
XVIII	Relief respecting tax on dividends in certain cases
XIX	Refunds
XIX-A	Settlement of cases
XIX-B	Advance rulings
XX	Appeals and revision
XX-A	Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
XX-B	Requirement as to mode of acceptance, payment or repayment in certain cases to counteract evasion of tax
XX-C	Purchase by central government of immovable properties in certain cases of transfer
XXI	Penalties imposable
XXII	Offences and prosecutions
XXII-A	Annuity deposits
XXII-B	Tax credit certificates
XXIII	Miscellaneous