Direct Tax Code

☰  Statutes & Others ￫ Direct Tax Code

⌨ Alt + S + D + I or ⌨ Ctrl + G

See Figure 49

 

This is used to view the content of the Direct Taxes Code 2010. The follow­ing sub-options are available,

Direct Tax Code Index

Used to browse the content of the direct tax code chapterwise.

Figure 49: Query cum Results Panel: Direct Tax Code: Direct Tax Code Index

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  1. ⇖ Click Direct Tax Code Index in the Query-cum-Results Panel. (By default Direct Tax Code Index will be open and enabled).

  2. Choose the chapter from the pull-down menu cum Easy-select field.

  3. The selected chapter will be highlighted.

  4. Double ⇖ click the chapter or ⇖ click on the > icon against the chapter to view the title of selected chapter.

  5. Double ⇖ click the chapter’s title or ⇖ click on the > icon against the chapter’s title to view the list of sections of that chapter.

  6. ⇖ Click on the required section to view the content in the “Main Docu­ment Window”. See Figure 8.

Tutorial with video:

 

To see the section titled “Modes of Investment” under “Chapter IV”:

 

  1. Select “Chapter IV” from the pull-down menu. The selected chapter will be highlighted.

  2. ⇖ Click on the > icon against “Chapter IV” to view the title of the chapter.

  3. ⇖ Click on the > icon against “Special provisions relating to computa­tion” to view list of sections.

  4. ⇖ Click on “Modes of investment” to view “Chapter IV”.

Text search

Searches the selected chapter for the queried word(s).  See Figure 50 

Figure 50: Query cum Results Panel: Direct Tax Code: Text Search

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  1. ⇖ Click Text Search in the Query-cum-Results Panel.

  2. ⇖ Click and enter the text in the field displaying greyed Enter text label.

  3. ⇖ Click Search to view the results below in the “Results List Window” in the Query-cum-Results Panel. See Figure 8.

  4. ⇖ Click on any item in the results list to view the content containing the given word(s) in the “Main Document Window”. By default the first item in the list will be automatically selected.

Tutorial with video:

 

To search for the word “revaluation” in the content:

 

  1. ⇖ Click Text Search in the Query-cum-Results Panel.

  2. ⇖ Click and enter “revaluation” in the field displaying the greyed Enter text field.

  3. ⇖ Click Search. All the sections found will be displayed in the “Results List Window”.

  4. Select the section “Computation of book profit” from the results list to view the content.