TPL Section-I

List of Subjects :

1. Incomes which do not form part of total income (Chapter III)
2. Taxation of non-residents and NRIs
3. Double taxation relief
4. Special provisions relating to avoidance of tax (Chapter X)
5. General Anti Avoidance Rule (Chapter XA)
6. Determination of tax in certain special cases (Chapter XII)
7. Special provisions relating to certain incomes of non-residents (Chapter XIIA)
8. Special provision relating to tax on distributed profits of domestic companies (Chapter XIID)
9. Special Provisions relating to tax on distributed income tax of domestic company for buy-back of shares (Chapter XIIDA)
10. Special provisions relating to tax on distributed income (Chapter XIIE)
11. Special provisions relating to tax on distribution income by securitization trusts (Chapter XIIEA)
12. Special provisions relating to business trust (Chapter XIIFA)

TPL-II

1. Income from Salaries
2. Capital gains
3. Income from other sources
4. Deductions to be made in computing total income (Chapter VIA)
5. Rebates and reliefs (Chapter VIII)
6. Incentives in relation to SEZ/STP etc.
7. Special provisions relating to certain companies (Chapter XIIB)
8. Special provisions relating to certain limited liability partnerships (Chapter XIIBA)
9. Special provisions relating to conversation of India branch of a foreign bank into a subsidiary company (Chapter XIIBB)
10. Special provisions relating to tax on income received from venture capital funds (Chapter XIIF)
11. All legislative matters relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988.
12. Proposals for new tax concessions
13. All other subject which are not specifically allotted to any other directors in the TPL division.

TPL-III

1. Profits and gains of business or profession
2. Aggregation of income and set off or carry forward of loss (Chapter VI)
3. Tonnage Tax (Chapter XII-G)
4. Special provisions applicable to firms (Chapter XVI)
5. Deduction & Collection of Tax at Source (Chapter XVII(B) & (BB))
6. All legislative matters relating to Wealth Tax Act, 1957

TPL-IV

1. Income from House Property
2. Income tax Authorities (Chapter XIII)
3. Procedure for assessment (Chapter XIV)
4. Liability in special cases (Chapter XV)
5. Refunds (Chapter XIX)
6. Settlement of cases (Chapter XIXA)
7. Advance rulings (Chapter XIXB)
8. Appeals & revision (Chapter XX)
9. Penalties and Prosecutions (Chapter XXI and XXII)
10. Miscellaneous (Chapter XXIII)
11. All legislative matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.