| Chapter I – Preliminary |
| Chapter II Basis of charge |
| CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME |
| Chapter IV Computation of total income |
| Chapter V INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME |
| Chapter VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS |
| Chapter VIA DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME |
| Chapter VIB RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES |
| Chapter VII INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE |
| CHAPTER VIII [REBATES AND RELIEFS] |
| Chapter IX DOUBLE TAXATION RELIEF |
| Chapter X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX |
| Chapter XI ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS |
| Chapter XII DETERMINATION OF TAX IN CERTAIN SPECIAL CASES |
| Chapter XIIA SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS |
| Chapter XIIB SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES |
| Chapter XIIC SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. |
| Chapter XIID SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES |
| Chapter XIIE SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME |
| Chapter XIIF SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS |
| Chapter XIIG SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES |
| Chapter XIIH INCOME-TAX ON FRINGE BENEFITS |
| Chapter XIII INCOME-TAX AUTHORITIES |
| Chapter XIV PROCEDURE FOR ASSESSMENT |
| Chapter XIVA SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS |
| Chapter XIVB SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES |
| Chapter XV LIABILITY IN SPECIAL CASES |
| Chapter XVI SPECIAL PROVISIONS APPLICABLE TO FIRMS |
| Chapter XVII COLLECTION AND RECOVERY OF TAX |
| Chapter XVIII Relief respecting tax on dividends in certain cases |
| Chapter XIX REFUNDS |
| Chapter XIXA SETTLEMENT OF CASES |
| Chapter XIXB ADVANCE RULINGS |
| Chapter XX APPEALS AND REVISION |
| Chapter XXA ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX |
| Chapter XXB REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX |
| Chapter XXC PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER |
| Chapter XXI PENALTIES IMPOSABLE |
| Chapter XXII OFFENCES AND PROSECUTIONS |
| Chapter XXIIA ANNUITY DEPOSITS |
| Chapter XXIIB TAX CREDIT CERTIFICATES |
| Chapter XXIII MISCELLANEOUS |
| Chapter SCHEDULES |
| Chapter XIIBA SPECIAL PROVISION RELATING TO CERTAIN PERSON OTHER THAN A COMPANY |
| Chapter XA GENERAL ANTI-AVOIDANCE RULE |
| Chapter XIIBB Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company |
| Chapter XII DA Special Provision Relating to tax on distributed income of Domestic company for Buy back of shares |
| Chapter XIIEA Special Provisions relating to tax on Distributed income by securitisation trusts |
| Chapter XIIFA Special provisions relating to business trust |
| CHAPTER XII-BC SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA |
| CHAPTER XII-EB SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS |