February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 9A : Certain activities not to constitute business connection in India

9A. (1) Notwithstanding anything contained in sub-section (1) of section 9 and subject to the […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 9 : Income deemed to accrue or arise in India

9. (1) The following incomes shall be deemed to accrue or arise in India :— […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 8 : Dividend income

8. For the purposes of inclusion in the total income of an assessee,— (a) any […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 7 : Income deemed to be received

7. The following incomes shall be deemed to be received in the previous year :— […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 6 : Residence in India

Residence in India. 6. For the purposes of this Act,— (1) An individual is said […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 5A : Apportionment of income between spouses governed by Portuguese Civil Code

5A. (1) Where the husband and wife are governed by the system of community of […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 5 : Scope of total income

5. (1) Subject to the provisions of this Act, the total income of any previous […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 4 : Charge of income-tax

4. (1) Where any Central Act enacts that income-tax shall be charged for any assessment […]
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