CHAPTER II — BASIS OF CHARGE | INDEX OF SECTIONS

Chapter II of the Income-tax Act, 2025 contains 7 sections (ss. 4 to 10) — the substantive charging architecture, scope of total income, residence rules, deeming provisions for receipt and accrual, and the Portuguese Civil Code apportionment rule for spouses in Goa / Daman / Diu / Dadra & Nagar Haveli. Each section in this chapter is published as a separate file inside this folder. This Index file lists the sections, their marginal headings, the corresponding 1961 Act sections, and a brief note on each.