Topic Serial # | Content | Case Law |
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PREAMBLE |
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0 | PREAMBLE | |
CHAPTER-I |
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1 | Short title and commencement | |
2 | Definitions | |
CHAPTER II |
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DETERMINATION OF INCOME – HEADS OF INCOME |
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PART-I |
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SALARY |
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3 | Valuation of perquisites, allowances and benefits | |
4 | Valuation of Accommodation | |
5 | Valuation of conveyance | |
6 | For the purpose of this part, “employee” includes a director of a company | |
7 | These Rules shall | |
PART- II |
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INCOME FROM BUSINESS |
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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 |
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14 | Resident individual |