THE INCOME TAX ACT, 1961

• Scope of income liable to tax Secs. 5, 5A & 9
• Private Trusts Secs. 161, 164 & 166
• Income from charitable and religious trusts Secs. 2(15), 2(24), 11,12, 12A & 13
• Association of Persons/Body of Individuals Secs. 40(ba), 67A, 80A(3), 86 & 167B
• Salaries Secs. 15, 16 & 17
• Income from House Property Secs. 22 to 27
• Profits and Gains of Business or Profession Secs. 28 to 44D
• Capital Gains Secs. 45 to 55A
• Income from other sources Secs. 56(2), 57 & 68 to 69D
• Income tax return Sec. 139
• Assessment of Income tax Secs. 140A, 143, 144, 147 to 151, 153& 154
• Deductions in respect of certain payments Secs. 80CCA to 80U