Income-tax Act,1961 |
Act No : 43 of 1961 |
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Contents of Act: |
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SECTION( 58. ) Amounts not deductible | |
SECTION( 59. ) Profits chargeable to tax | |
SECTION( CHAP ) INCOME OF OTHER PERSONS, INCLUDED INASSESSEE'S TOTAL INCOME | |
SECTION( 60. ) Transfer of income where there is no transfer of assets | |
SECTION( 61. ) Revocable transfer of assets | |
SECTION( 62. ) Transfer irrevocable for a specified period | |
SECTION( 63. ) "Transfer" and "revocable transfer" defined | |
SECTION( 64. ) Income of individual to include income of spouse, minor child, etc. 1 | |
SECTION( 65. ) Liability of person in respect of income included in the income of another person. | |
SECTION( CHAP ) AGGREGATION OF INCOME AND SET OFF OR CARRYFORWARD OF LOSS |