TPL Section-I
List of Subjects :
- Incomes which do not form part of total income (Chapter III)
- Taxation of non-residents and NRIs
- Double taxation relief
- Special provisions relating to avoidance of tax (Chapter X)
- General Anti Avoidance Rule (Chapter XA)
- Determination of tax in certain special cases (Chapter XII)
- Special provisions relating to certain incomes of non-residents (Chapter XIIA)
- Special provision relating to tax on distributed profits of domestic companies (Chapter XIID)
- Special Provisions relating to tax on distributed income tax of domestic company for buy-back of shares (Chapter XIIDA)
- Special provisions relating to tax on distributed income (Chapter XIIE)
- Special provisions relating to tax on distribution income by securitization trusts (Chapter XIIEA)
- Special provisions relating to business trust (Chapter XIIFA)
TPL-II
- Income from Salaries
- Capital gains
- Income from other sources
- Deductions to be made in computing total income (Chapter VIA)
- Rebates and reliefs (Chapter VIII)
- Incentives in relation to SEZ/STP etc.
- Special provisions relating to certain companies (Chapter XIIB)
- Special provisions relating to certain limited liability partnerships (Chapter XIIBA)
- Special provisions relating to conversation of India branch of a foreign bank into a subsidiary company (Chapter XIIBB)
- Special provisions relating to tax on income received from venture capital funds (Chapter XIIF)
- All legislative matters relating to the Benami Transactions (Prohibition) Act, 1988 and/or the Prohibition of Benami Property Transactions Act, 1988.
- Proposals for new tax concessions
- All other subject which are not specifically allotted to any other directors in the TPL division.
TPL-III
- Profits and gains of business or profession
- Aggregation of income and set off or carry forward of loss (Chapter VI)
- Tonnage Tax (Chapter XII-G)
- Special provisions applicable to firms (Chapter XVI)
- Deduction & Collection of Tax at Source (Chapter XVII(B) & (BB))
- All legislative matters relating to Wealth Tax Act, 1957
TPL-IV
- Income from House Property
- Income tax Authorities (Chapter XIII)
- Procedure for assessment (Chapter XIV)
- Liability in special cases (Chapter XV)
- Refunds (Chapter XIX)
- Settlement of cases (Chapter XIXA)
- Advance rulings (Chapter XIXB)
- Appeals & revision (Chapter XX)
- Penalties and Prosecutions (Chapter XXI and XXII)
- Miscellaneous (Chapter XXIII)
- All legislative matters relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.