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Income Tax Act, 2058

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Preamble
Preamble

Chapter 1 Preliminary
Chapter 1 Preliminary

Chapter 2 Tax Bases
Chapter 2 Tax Bases

Chapter 3 Computation of Tax
Chapter 3 Computation of Tax

Chapter 4 Exemptible Amounts and Other Exemptions
Chapter 4 Exemptible Amounts and Other Exemptions

Chapter 5 Deductible Amounts
Chapter 5 Deductible Amounts

Chapter 6 Tax Accounting and Time
Chapter 6 Tax Accounting and Time

Chapter-7 Quantification, Allocation and Characterisation of Amounts
Chapter-7 Quantification, Allocation and Characterisation of Amounts

Chapter 8 Assessment of Net Profit from Property and Liability
Chapter 8 Assessment of Net Profit from Property and Liability

Chapter 9 Special Provisions Relating to Natural Person
Chapter 9 Special Provisions Relating to Natural Person

Chapter 10 Special Provisions for Entities
Chapter 10 Special Provisions for Entities

Chapter 11 Special Provisions on Banking and Insurance Business
Chapter 11 Special Provisions on Banking and Insurance Business

Chapter 12 Special Provisions on Retirement Saving
Chapter 12 Special Provisions on Retirement Saving

Chapter 13 International Tax
Chapter 13 International Tax

Chapter 14 Tax Administration and Authentic Docunments
Chapter 14 Tax Administration and Authentic Docunments

Chapter 15 Records and Information Collection
Chapter 15 Records and Information Collection

Chapter 16 Payment of Tax
Chapter 16 Payment of Tax

Chapter 17 Withholding on Payment
Chapter 17 Withholding on Payment

Chapter 18 Instalment and Advance Tax
Chapter 18 Instalment and Advance Tax

Chapter 19 Income Return and Assessment of Tax
Chapter 19 Income Return and Assessment of Tax

Chapter 20 Collection, Remission and Refund of Tax
Chapter 20 Collection, Remission and Refund of Tax

Chapter 21 Review and Appeal
Chapter 21 Review and Appeal

Chapter 22 Fees and Interest
Chapter 22 Fees and Interest

Chapter 23 Offence and Punishment
Chapter 23 Offence and Punishment

Chapter 24 Miscellaneous
Chapter 24 Miscellaneous

Schedule I (Relating to Section 4)
Schedule I (Relating to Section 4)

Schedule II (Relating to Section 19)
Schedule II (Relating to Section 19)

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Income Tax Act, 2058

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