Ultimate Law Resources : Database for Lawyers
| Topic Serial # | Content | Case Law |
|---|---|---|
|
PREAMBLE |
||
| 0 | PREAMBLE | |
|
CHAPTER-I |
||
| 1 | Short title and commencement | |
| 2 | Definitions | |
|
CHAPTER II |
||
|
DETERMINATION OF INCOME – HEADS OF INCOME |
||
|
PART-I |
||
|
SALARY |
||
| 3 | Valuation of perquisites, allowances and benefits | |
| 4 | Valuation of Accommodation | |
| 5 | Valuation of conveyance | |
| 6 | For the purpose | |
| 7 | These Rules shall | |
| 10 | Entertainment expenditure | |
| 11 | Agricultural produce as raw materials | |
| 12 | Particulars required to be furnished for claiming depreciation deduction or initial allowance amortisation deduction | |
| 13 | Apportionment of expenditures | |
|
CHAPTER – III |
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|
PERSONS |
||
| 14 | Resident individual | |
|
CHAPTER – IV |
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|
TAXATION OF FOREIGN-SOURCE INCOME OF RESIDENTS |
||
| 15 | Foreign income tax | |
| 16 | Foreign tax credit |
