PART VI

PART VI - RATES, DEDUCTIONS AND SET-OFF OF TAX AND DOUBLE TAXATION RELIEF 

A-  Rates of Tax
34- Rates of tax
34A- Deduction in respect of certain rates of tax (Repealed)

B- Deduction of Tax
35-  Deduction of tax from certain income
36-  Deduction of tax from annuities, etc paid under a will, etc
37-  Deduction of tax from emoluments
    37A- Penalty for failure to make deductions under Section 35, 36 or 37
38 Application to Government

C Set-off of Tax 

39-  Set-off of tax
    39A-  Set-off of import duty

D Double Taxation Relief

40-  Relief in respect of inter-state tax (Repealed)
41-  Special arrangements for relief from double taxation
42-  Computation of credits under special arrangements
43-  Time limit