2
Incomes which do not form part of Total Income
3
Profits and Gains of Business or Profession
5
Income from Other Sources
6
Income of Other Persons included in Assessee’s Total Income
7
Aggregation of Income, Set Off or Carry Forward of Losses
8
Deductions from Gross Total Income
9
Assessment of Various Entities
10
Assessment of Trusts and Institutions, Political Parties and Other Special Entities
11
Tax Planning, Tax Avoidance and Tax Evasion
12
Taxation of Digital Transactions
13
Deduction, Collection and Recovery of Tax
14
Income Tax Authorities
18
Miscellaneous Provisions
19
Provisions to Counteract Unethical Tax Practices
20
Tax Audit and Ethical Compliances
22
Double Taxation Relief
26
Application and Interpretation of Tax Treaties
27
Overview of Model Tax Conventions
28
Latest Developments in International Taxation