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Chapter 2
Basis of Charge
7 sections (4–10)
- 4Charge of income-tax
- 5Scope of total income
- 6Residence in India
- 7Income deemed to be received
- 8Income on receipt of capital asset or stock-in-trade by specified person from specified entity
- 9Income deemed to accrue or arise in India
- 10Apportionment of income between spouses governed by Portuguese Civil Code