GUIDE ON INCOME TAX LAW
|
CHAPTER IV – COMPUTATION OF INCOME |
|
A – Heads of Income |
|
Section 14 - Income not forming part of total income and expenditure in relation to such income |
|
Section 23 - Arrears of rent and unrealized rent received subsequently |
|
D – Profit and gains of business or Profession |
|
………………………….. Coming |
|
Section 390 – Deduction or collection at source and advance payment |
|
Section 392 - Salary and accumulated balance due to an employee |
|
Section 398 - Consequences of failure to deduct or pay or, collect or pay |
|
Section 400 - Power of Central Government to relax provisions of this Chapter |