Tax Book 2023

xiv

Tax credits [Sections 61 to 65]

Set off and carry forward of losses [Sections 56 to 59B]

A. Principles relating to inter-head adjustments

B. Rules for carrying forward and subsequent adjustments

Minimum tax [Sections 113 to 113 B]

Advance tax and withholding tax regime [Sections 14, 231A to 236B]

Default surcharge [Section 205 and 205A]

Procedure for filing of income tax returns and assessment [Sections 114 to 126]

Appellate system [Sections 127 to 136]