Detailed Contents Division 1 Definitions under various enactments Definitions under various enactments Division 2 Interpretation of Statutes Chapter 1 Interpretation of Taxing Statutes Chapter 2 General Principles of Interpretation Division 3 Words and Phrases under Direct Taxes A. Income-tax Act, 1961 B. Wealth-tax Act, 1957 C. Gift-tax Act, 1958 D. Interest-tax Act, 1974 E. Expenditure-tax Act, 1987 Division 4 Supreme Court & High Courts on Income Tax Supreme Court & High Courts on Income Tax Division 5 CBDT Circulars & Government Notifications A Income-tax Act, 1961 B Wealth-tax Act, 1957 C Expenditure-tax Act, 1987 D Banking Cash Transaction Tax Division 6 Model Deeds Model Deeds Division 7 Allied Laws Referred to in Direct Taxes Acts/Rules Allied Laws Referred to in Direct Taxes Acts/Rules