ZipLaw
Income-tax Act Chapter II
The Income-tax Act, 2025

Chapter II Basis of Charge

Sections
7 · sections 4 to 10
Amended
1 of 7
  1. Section 4 Charge of income-tax
  2. Section 5 Scope of total income
  3. Section 6 Residence in India
  4. Section 7 Income deemed to be received and dividend deemed to be income in a tax year 1 amendment
  5. Section 8 Income on receipt of capital asset or stock-in-trade by specified person from specified entity
  6. Section 9 Income deemed to accrue or arise in India
  7. Section 10 Apportionment of income between spouses governed by Portuguese Civil Code