Profits chargeable to tax

Transfer of income where there is no transfer of assets

Revocable transfer of assets

Transfer irrevocable for a specified period

"Transfer" and "revocable transfer" defined

Income of individual to include income of spouse, minor child, etc

Liability of person in respect of income included in the income of another person

Total income

Method of computing a partner's share in the income of the firm

Method of computing a member's share in income of association of persons or body of individuals

Cash credits

Unexplained investments