I. Introduction -- II. The machinery of taxation -- III. Assessment -- IV. Appeals -- V. Collection, recovery and payment of tax -- VI. Offences and penalties -- VII. Income -- VIII. Trade, business, profession or vocation -- IX. Employment -- X. Dividends, interest or discounts -- XI. Pension charge or annuity -- XII. Rent, royalties, premiums, and any other profits arising from property -- XIII. Any gains or profits of an income nature -- XIV. Exemptions -- XV. Allowable deductions-general & business source -- XVI. Allowable deductions-employment and other non-business sources -- XVII. Specific deductions statutorily allowed or prohibited -- XVIII. Capital allowances -- XIX. Personal income tax -- XX. Basis of taxation -- XXI. Miscellaneous provisions of the ordinance -- XXII. General rules for ascertainment of adjusted profit-sole trader -- XXIII. Adjusted profits of partnerships and companies -- XXIV. Adjusted profits of trustees, agents curators and miscellaneous others -- XXV. The adjusted profits of the estate of deceased individuals -- XXVI. Avoidance of double taxation agreement -- XXVII. Economic expansion incentives (pioneer industries etc.)
Copyright
All rights reserved. Sohan Lal Dhawn, Awther Singh, Criterion Publishers, 1971