II
ITA 1961 · Chapter II
Chapter II
9 sections authoredUp to AY 2025-26
Sections in this chapter
- 4
Section 4 — Charge of Income-tax
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- 5
Section 5 — Scope of Total Income
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- 5A
Section 5A — Apportionment of Income Between Spouses (Portuguese Civil Code)
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- 6
Section 6 — Residence in India
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- 7
Section 7 — Income Deemed to be Received
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- 8
Section 8 — Dividend Income
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- 9
Section 9 — Income Deemed to Accrue or Arise in India
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- 9A
Section 9A — Eligible Investment Fund Safe Harbour
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- 9B
Section 9B — Income on Receipt of Capital Asset - Stock-in-trade by Specified Person from Specified Entity
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