The Business Profits Act, 1947.

S. No	Contents
1.	Short title, extent and commencement
2.	Interpretation
3.	Tax authorities
4.	Charge of tax
5.	Application of Act
6.	Relief on occurrence of deficiency of profits
7.	Change in persons carrying on business
8.	Inter connected companies
9.	Aggregation of profits in certain cases
10.	Allowances of business profit tax in computing income for income-tax purposes
11.	Issue of notice for assessment
12.	Assessments
13.	Power to make provisional assessments
14.	Profits escaping assessment
15.	Penalties
16.	Appeals to Appellate Assistant Commissioner of Income-tax
17.	Appeal to Appellate Tribunal
18.	Rectification of mistakes
19.	Application of provisions of Act XI of 1922.19.Application of provisions of Act XI of 1922
20.	Income-tax papers to be available for the purposes of this Act
21.	Failure to deliver returns or statements
22.	False statements
23.	Institution of proceedings and composition of offenses
24.	Power to make rules
schedules	Schedule I
	Schedule II