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INDEX
1. Introduction
2. Residential Status
3. Tax Rates
4. Income from Salary
5. Income from House Property
6. Income from Business & Profession
7. Capital Gains
8. Income from Other Sources
9. Clubbing of Income
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10.Set-off Carry Forward
11.Deductions from Gross Total Income
12.Agricultural Income
13. Advance Tax
14.Assessment Procedures

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Income-Tax
The basis for the levy of income-tax is spelt out in Section
4 of the Income-tax Act, 1961. This section provides the
foundation for the levy of tax on all incomes; including
pensions and retirement benefits to the extent these are
taxable. All taxpayers including retired persons would
find it advantageous to familiarise themselves with the
basic scheme of taxation envisaged under this section, for
this presents a convenient starting point for a discussion
on matters relating to Income-tax. Further, some terms
frequently used in tax computations also need to be
understood.

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