Handling of Income Tax Problems

CONTENTS

1. Introduction
2 .Definitions [Section 2]
3 .Income not included in Total Income [Section 10]
4 .Charitable Trusts or Institutions [Sections 11 to 13]
5 .Heads of Income [Section 14]
6. Income from Salary [Sections 15 to 17]
7 .Income from House Property [Sections 22 to 27]
8 .Profits and Gains of Business or Profession [Sections 28 to 44]
9 .Depreciation [Section 32]
10. Income Tax Audit under Section 44AB
11 .Presumptive Scheme [Sections 44AD to 44BBB]
12 .Capital Gains [Sections 45 to 55]
13 .Exemptions from Capital Gains [Sections 54 to 54GB]
14 .Income from Other Sources [Sections 56 to 59]
15 .Clubbing of Income [Sections 60 to 65]
16 .Cash Credits, Unexplained Investments, Money, Expenditure, etc. [Sections 68 to 69D]
17. Set-off or Carry Forward of Loss [Sections 70 to 80]
18 .Deductions to be made in Computing Total Income [Sections 80A to 80U]
19 .Rebates and Reliefs [Sections 87 to 89A]
20 .Income Tax Authorities [Sections 116 to 119A]
21 .Powers [Sections 131 to 138]
22 .Search & Seizure [Section 132]
23 .Return of Income [Section 139]
24 .Updated Return (ITR-U) [Section 139(8A)]
25 .Assessment Procedure [Sections 142 to 153]
26 .Raising Rectification Request before Central Processing Centre (CPC)
27. Faceless Assessment [Section 144B]
28 .Income Escaping Assessment [Sections 147 to 153]
29 .Rectification of Mistake [Section 154]
30 .Assessment of Firms [Sections 182 to 189A]
31 .Deduction & Collection at Source [Sections 192 to 206]
32 .Collection and Recovery [Sections 220 to 232]
33 .Interest Chargeable in Certain Cases [Sections 234A to 234H]
34 .Refunds [Sections 237 to 245]
35 .e-Dispute Resolution Committee [Section 245MA]
36 .Appeals to JCIT(A)/CIT(A)/ITAT/High Court/Supreme Court [Sections 246 to 262]
37 .Revision of Orders Prejudicial to Revenue [Section 263]
38 .Penalties Imposable [Sections 270A to 274]
39 .Bar of Limitation for Imposing Penalties [Section 275]
40 .Compounding of Offences [Section 279(2)]
41 .Gifts
42 .Hindu Undivided Family (HUF)
43 .Principle of Mutuality
44 .Virtual Digital Assets
45 .Non-Residents
46 .Advance Pricing Agreement (APA)
47 .Permanent Account Number (PAN)
48 .Tax Deduction and Collection Account Number (TAN)
49 .New Tax Regime vs Old Tax Regime
50 .Right To Information Act, 2005
51 .Miscellaneous