| 1 | Short title and extent |
| 2 | Definitions |
| 3 | Tax authorities |
| 4 | Charge of tax |
| 5 | Scope of chargeable interest |
| 6 | Computation of chargeable interest |
| 7 | Return of chargeable interest |
| 8 | Assessment |
| 9 | Self-assessment |
| 10 | Interest escaping assessment |
| 10A | Time limit for completion of assessments and reassessments |
| 11 | Advance payment of interest-tax |
| 12 | Interest for default in furnishing return of chargeable interest |
| 12A | Interest for default in payment of interest-tax in advance |
| 12B | Interest for deferment of interest-tax payable in advance |
| 13 | Penalty for concealment of chargeable interest |
| 14 | Opportunity of being heard |
| 15 | Appeals to the Commissioner Appeals |
| 15A | Transfer of certain pending appeals |
| 16 | Appeals to Appellate Tribunal |
| 17 | Rectification of mistakes |
| 18 | Interest-tax deductible in computing total income under the Income-tax Act |
| 19 | Revision of order prejudicial to revenue |
| 20 | Revision of orders by Commissioner |
| 21 | Application of provisions of Income-tax Act |
| 22 | Income-tax papers to be available for the purposes of this Act |
| 23 | Failure to comply with notices |
| 24 | False statements |
| 25 | Wilful attempt to evade tax, etc |
| 26 | Abetment of false returns, etc |
| 26A | Offences by credit institutions |
| 26B | Institution of proceedings and composition of offences |
| 26C | Power of credit institutions to vary certain agreements |
| 27 | Power to make rules |
| 28 | Power to exempt |
| 29 | Power to remove difficulty |
| 30 | Consequential amendments |
| APPENDIX | CLARIFICATION ON APPLICABILITY OF INTEREST-TAX ACT TO HIRE PURCHASE TRANSACTIONS |