The provisions of this Chapter shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed.
Section 101 Framing of guidelines
Section 110 Determination of tax where total income includes income on which no tax is payable
Section 111 Tax on accumulated balance of recognised provident fund
Section 111A Tax on short-term capital gains in certain cases
Section 112 Tax on long-term capital gains
Section 112A Tax on long-term capital gains in certain cases
Section 113 Tax on long-term capital gains in certain cases
Section 115A Tax on dividends, royalty and technical service fees in the case of foreign Companies