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DTC
341 Records 
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    • of [7 ]
Section - 1
Short title, extent and commencement
Section - 2
Liability to pay, and charge of, income-tax
Section - 3
Scope of total income
Section - 4
Residence in India
Section - 5
Income deemed to accrue in India
Section - 6
Income deemed to be received in the financial year
Section - 7
Dividend income
Section - 8
Total income to include income of any other person
Section - 9
Income of individual to include income of spouse, minor child and others
Section - 10
Income not included in the total income
Section - 11
Persons, entity or funds not liable to income-tax
Section - 12
Computation of total income
Section - 13
Classification of sources of income
Section - 14
Computation of income from ordinary sources
Section - 15
Computation of income from special sources
Section - 16
Apportionment of income between spouses governed by Portuguese Civil Code
Section - 17
Avoidance of double taxation
Section - 18
Expenditure not to be allowed as deduction
Section - 19
Amount not deductible where tax is not deducted at source
Section - 20
Income from employment
Section - 21
Computation of income from employment
Section - 22
Scope of gross salary
Section - 23
Deductions from gross salary
Section - 24
Income from house property
Section - 25
Computation of income from house property
Section - 26
Scope of gross rent
Section - 27
Deductions from gross rent
Section - 28
Provision for advance rent received
Section - 29
Provision for arrears of rent received
Section - 30
Income from business
Section - 31
Business when treated distinct and separate
Section - 32
Computation of income from business
Section - 33
Gross earnings
Section - 34
Determination of business expenditure
Section - 35
Determination of operating expenditure
Section - 36
Determination of finance charges
Section - 37
Determination of capital allowances
Section - 38
Determination of depreciation
Section - 39
Determination of initial depreciation
Section - 40
Deduction for terminal allowance
Section - 41
Deduction for scientific research and development allowance
Section - 42
Computation of profit on transfer of a business capital asset
Section - 43
Special provisions relating to business reorganisation
Section - 44
Meaning of actual cost
Section - 45
Meaning of written down value and adjusted value of assets
Section - 46
Capital gains
Section - 47
Income from certain transfers not to be treated as capital gains
Section - 48
Financial year of taxability
Section - 49
Computation of income from transfer of any investment asset
Section - 50
Full value of consideration