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Read	Name	Section	Definition	Cases
Read	Business Profits Tax Act 1947	1	Short title extent and commencement	Cases
Read	Business Profits Tax Act 1947	2	Interpretation	Cases
Read	Business Profits Tax Act 1947	3	Tax authorities	Cases
Read	Business Profits Tax Act 1947	4	Charge of tax	Cases
Read	Business Profits Tax Act 1947	5	Application of Act	Cases
Read	Business Profits Tax Act 1947	6	Relief on occurrence of deficiency of profits	Cases
Read	Business Profits Tax Act 1947	7	Change in persons carrying on business	Cases
Read	Business Profits Tax Act 1947	8	Interconnected companies	Cases
Read	Business Profits Tax Act 1947	9	Aggregation of profits in certain cases	Cases
Read	Business Profits Tax Act 1947	10	Allowance of business profits tax in computing	Cases
Read	Business Profits Tax Act 1947	11	Issue of notice for assessment	Cases
Read	Business Profits Tax Act 1947	12	Assessments	Cases
Read	Business Profits Tax Act 1947	13	Power to make provisional assessments	Cases
Read	Business Profits Tax Act 1947	14	Profits escaping assessment	Cases
Read	Business Profits Tax Act 1947	15	Penalties	Cases
Read	Business Profits Tax Act 1947	16	Appeals to Appellate Assistant Commissioner of Income-tax	Cases
Read	Business Profits Tax Act 1947	17	Appeals to Appellate Tribunal	Cases
Read	Business Profits Tax Act 1947	18	Ratification of mistake	Cases
Read	Business Profits Tax Act 1947	19	Application of the provisions of Act XI of 1922	Cases
Read	Business Profits Tax Act 1947	20	Income-tax papers to be available for this purposes of this Act	Cases
Read	Business Profits Tax Act 1947	21	Failure to deliver returns or statements	Cases
Read	Business Profits Tax Act 1947	22	False statements	Cases
Read	Business Profits Tax Act 1947	23	Institution of Proceedings and composition of offences	Cases
Read	Business Profits Tax Act 1947	24	Power to make rules	Cases
Read	Business Profits Tax Act 1947	17-A	Power of revision by the Commissioner	Cases
Read	Business Profits Tax Act 1947	18-A	Agreement	Cases
Read	Business Profits Tax Act 1947	Preamble	Preamble	Cases
Read	Business Profits Tax Act 1947	1ST SCHED	Schedule	Cases
Read	Business Profits Tax Act 1947	2ND SCHED	Schedule	Cases

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