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Sr No.	Heading
1	THE COMPUTATION OF PROFITS OF BUSINESS OF OPERATING A QUALIFYING SHIP
2	COMPUTATION OF INCOME FROM SPECIAL SOURCES
3	COMPUTATION OF PROFITS OF THE INSURANCE BUSINESS
4	PERSONS, ENTITY OR FUNDS NOT LIABLE TO INCOME TAX
5	INCOME NOT INCLUDED THE TOTAL INCOME
6	PROCEDURE FOR RECOVERY OF TAX
7	RATES FOR DEDUCTION OF TAX AT SOURCE IN THE CASE OF NON-RESIDENT DEDUCTEE
8	THE RATES FOR DEDUCTION OF TAX AT SOURCE
9	THE RATES OF OTHER TAXES
10	THE RATES OF INCOME TAX
11	MISCELLANEOUS
12	INTERPRETATIONS AND CONSTRUCTIONS
13	AGREEMENT WITH FOREIGN COUNTRIES OR SPECIFED TERRITORY
14	INCOME TAX SETTLEMENT OF CASES
15	ADVANCE RULINGS AND DISPUTE RESOLUTION
16	PROSECUTION
17	PENALTY FOR UNDER REPORTING OF TAX BASES
18	COLLECTION AND RECOVERY OF TAX
19	TAX ADMINISTRATION AND PROCEDURE
20	SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

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