Chapter 1 Introduction

Chapter 2 Exemptions at threshold

Chapter 3 Business Income (Section 28)

Chapter 4 Business Income - Computation (Section 29)

Chapter 5 Rent, rates, taxes, repair, insurance for premises (Section 30)

Chapter 6 Repairs and insurance of machinery, plant or furniture (Section 31)

Chapter 7 Depreciation (Section 32)

Chapter 8 Development/Investment allowances

Chapter 9 Weighted deductions and amortisations (Section 35, 35A to 35E)

Chapter 10 Other deductions (Section 36)

Chapter 11 General deductions (Section 37)

Chapter 12 Partly business deductions (Sections 38-40A & 43B)

Chapter 13 Remission/cessation of allowed deductions (Section 41)

Chapter 14 Special deductions for oil business (Section 42)

Chapter 15 Definitions of terms (Section 43, 43A, 43C & 43D)

Chapter 16 Presumptive income and deductions (Sections 43CA, 43D, 44-44DA)

Chapter 17 Accounts and audit (Sections 44AA-44AB)

Chapter 18 Set off, or carry forward allowances (Sections 70 to 80)

Chapter 19 Deductions from income (Chapter VIA: Sections 80A to 80U)