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ask 1800 180 1961/ 1961

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858 Record(s) | Page [1 of 86]

Section - 1

Short title, extent and commencement.

Section - 2

Definitions.

Section - 3

"Previous year"91 defined.

Section - 4

Charge of income-tax.

Section - 5

Scope of total income.

Section - 5A

Apportionment of income between spouses governed by Portuguese Civil Code.

Section - 6

Residence in India.

Section - 7

Income deemed to be received.

Section - 8

Dividend income.

Section - 9

Income deemed to accrue or arise in India.

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