Residential Status and Incidence of Tax (or) Basis or Charge
Exempted incomes
Income under the Head Salaries
Income under the Head Income from House Property
(A) Profits and Gains of Business or Profession
(B) Profits and Gains of Business or Profession-Depreciation Capital Gains
Capital Gains
Income from Other Sources
Aggregation of Income or Clubbing of Incomes and Deemed Incomes
Set-off and Carry-forward of Losses
Agricultural Income
Deductions from Gross Income
Assessments
(A) Schedule of Rates of Tax
(B) Assessment of Individuals
(C) Assessment of HUF
(D) Assessment of Firms
(E) Assessment of AOP
(F) Assessment of Companies
(G) Assessment of Co-operative Societies
