List of Subjects :
All matters relating to subjects dealt with in the following Chapters of I.T. Act, 1961 :
- Chapter I i.e. Extent and scope of the Act, Determination of previous year, Definitions, Declarations of Companies-excluding section 2(17)(iv) and 2(3).
- Chapter II i.e. Basis of charge excluding section 5(2),9 and 9A.
- Chapter III i.e. Income which do not form part of total income and other exemptions under section 10, 11, 12 & 13 [Excluding section 10(4), 10(4A), 10(6), 10(7), 10(8), 10(9), 10(15) (iv)]
- Chapter IV i.e. Computation of total income- following parts of Chapter IV: A. Salaries B. Interest on securities excluding section 21. C. Income from property excluding section 25. D.Income from other sources excluding section 58(a) (ii).
- Chapter V i.e. Income of other persons included in assessee’s total income.
- Chapter VI-A i.e. Deductions to be made in computing total income (excluding sections 80-O, 80-R, 80 RRA).
- Chapter VII i.e. Income forming part of total income on which no income tax is payable.
- Chapter VIII i.e. Reliefs and Rebates.
- Chapter X Special provision relating to avoidance of tax (excluding section 92, 93 & 94A).
- Chapter XII i.e. Determination of tax in certain special cases excluding sections 111A, 112, 112A, 115A, 115AB, 115AC, 115ACA, 115AD and 115BBA.
- Chapter XII B with regard to special provisions relating to certain companies.
- Chapter XII C with regard to special provisions relating to retail trade.
- Work connected with interpretation and implementation of the provisions of the various Tax Credit Certificates Schemes under Chapter XXII-B of the Income Tax Act.
- Jurisdiction under section 120 except jurisdiction of CIT (A) which has been allotted to Judicial and 124.
- Transfer of cases under section 127.
- Opening of new Income-tax Offices.
- Interest Tax Act.
- Hotel Receipt Tax Act, 1980.
- Industrial parks and SEZs
- Order under section 119 of the Income-tax Act, 1961 relating to the above subjects.
- Complaints, Representations and Parliament Questions relating to above.