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Income_Tax_Act

Section / Rule Number Content


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
9 Income deemed to accrue or arise in India
8 Dividend income
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