Chapter II BASIS OF CHARGE

Income_Tax_Act

4 Charge of income-tax
5 Scope of total income
5A Apportionment of income between spouses governed by Portuguese Civil Code
6 Residence in India
7 Income deemed to be received
8 Dividend income
9 Income deemed to accrue or arise in India
9A Certain activities not to constitute business connection in India
9B Income on receipt of capital asset or stock in trade by specified person from specified entity

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