https://www.taxtmi.com/acts?id=11971 This Chapter furnishes comprehensive definitions and interpretive rules central to the Code: it defines key subjects such as assessee, income, tax and tax bases, differentiates capital and business assets, specifies modes of transfer including business reorganisation forms (amalgamation, demerger, slump sale) and sets out procedural identities and measures (Assessing Officer, assessments, notices, due dates, fair market value and cost indices) that determine liability, computation and compliance under the Code. en-us Fri, 17 Sep 2010 12:20:04 +0530 Fri, 17 Sep 2010 12:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11971 This Chapter furnishes comprehensive definitions and interpretive rules central to the Code: it defines key subjects such as assessee, income, tax and tax bases, differentiates capital and business assets, specifies modes of transfer including business reorganisation forms (amalgamation, demerger, slump sale) and sets out procedural identities and measures (Assessing Officer, assessments, notices, due dates, fair market value and cost indices) that determine liability, computation and compliance under the Code. Act-Rules Bills Fri, 17 Sep 2010 12:20:04 +0530 https://www.taxtmi.com/acts?id=11971