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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER II - BASIS OF CHARGE
Section 4 of Income Tax Act - Charge of income-tax
Section 5 of Income Tax Act - Scope of total income
Section 6 of Income Tax Act - Residence in India
Section 7 of Income Tax Act - Income deemed to be received and dividend deemed to be income in a tax year
Section 8 of Income Tax Act - Income on receipt of capital asset or stock-in-trade by specified person from specified entity
Section 9 of Income Tax Act - Income deemed to accrue or arise in India
Section 10 of Income Tax Act - Apportionment of income between spouses governed by Portuguese Civil Code
