Understanding Direct Taxes Code

· Basic Concepts

· Exempt Incomes

· Income From Employment

· Income From House Property

· Income From Business

· Capital Gains

· Income From Residuary Sources

· Aggregation Of Income

· Clubbing Of Income Provisions

· Tax Incentives- Deductions From Gross Total Income From Ordinary Sources-Sub-Chapter IV Of Chapter III

· Non-Profit Organizations

· Minimum Alternate Tax

· Tax On Income Received From Venture Capital Company And Venture Capital Fund

· Dividend Distribution Income

· Tax On Distribution Income

· Branch Profits Tax On Foreign Companies

· Wealth Tax

· Anti-Abuse Provisions

· Tax Administration

· Returns And Assessment

· Appeals And Revision

· Collection And Recovery Of Tax

· Refunds

· Requirement As To Mode Of Acceptance Payment Or Repayment In Certain Cases To

· Counteract Tax Evasion

· Penalties

· Prosecutions

· Advance Rulings

· Settlement Of Cases

· Business Reorganisation

· Assessment Of Unincorporated Bodies

· Miscellaneous Provisions