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CHAPTER 1 : Concept of Income @ Page 1 - 13 CHAPTER 2 : Definitions : Assessee , Previous Year , Assessment Year and Agricultural Income @ Page 17 - 21 CHAPTER 3 : Residential Status and Tax Incidence @ Page 38 - 45 CHAPTER 4 : Heads of Income : Salary @ Page 55 - 68 CHAPTER 5 : Income from House Property @ Page 81 - 101 CHAPTER 6 : Profits & Gains of Business or Profession @ Page 102 - 141 CHAPTER 7 : Capital Gains @ Page 146 - 161 CHAPTER 8 : Income from Other Sources @ Page 173 - 183 CHAPTER 9 : Income of Other Persons Included in Assesse's Total Income @ Page 184 - 191 CHAPTER 10 : Set Off and Carry Foward of Losses @ Page 193 - 206 CHAPTER 11 : Searchhand Seizure @ Page 207 - 233 CHAPTER 12 : Assesssment @ Page 239 - 291