Chapter Heading
1. PRELIMINARY
2. DETERMINATION OF INCOME
3. ASSESSMENT PROCEDURE
4. AVOIDANCE OF REPETITIVE APPEALS
5. TAX EXEMPTIONS AND RELIEFS
6. REGISTRATION OF FIRMS
7. DEDUCTION OF TAX AT SOURCE
8. COLLECTION OF TAX AT SOURCE
9. PAYMENT OF ADVANCE TAX
10. TAX CREDIT
11. MINIMUM ALTERNATE TAX
12. REFUNDS
13. TAX CLEARANCE CERTIFICATES
14. SETTLEMENT OF CASES
15. ADVANCE RULINGS
16. MUTUAL AGREEMENT PROCEDURE
17. APPEALS
18. ANNUITY DEPOSITS
19. ACQUISITION OF IMMOVABLE PROPERTIES UNDER XXA
20. PURCHASE OF IMMOVABLE PROPERTIES UNDER XXC
21. AUTHORISED REPRESENTATIVES
22. RECOGNISED PROVIDENT FUNDS
23. APPROVED SUPERANNUATION FUNDS
24. APPROVED GRATUITY FUNDS
25. MISCELLANEOUS
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