February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 9A : Certain activities not to constitute business connection in India

9A. (1) Notwithstanding anything contained in sub-section (1) of section 9 and subject to the provisions of this section, in the case of an eligible investment fund, the fund management […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 9 : Income deemed to accrue or arise in India

9. (1) The following incomes shall be deemed to accrue or arise in India :— 29(i) all income accruing or arising, whether directly or indirectly, through or from any business […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 8 : Dividend income

8. For the purposes of inclusion in the total income of an assessee,— (a) any dividend declared by a company or distributed or paid by it within the meaning of […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 7 : Income deemed to be received

7. The following incomes shall be deemed to be received in the previous year :— (i) the annual accretion in the previous year to the balance at the credit of […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 6 : Residence in India

Residence in India. 6. For the purposes of this Act,— (1) An individual is said to be resident in India in any previous year, if he— (a) is in India […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 5A : Apportionment of income between spouses governed by Portuguese Civil Code

5A. (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as “COMMUNIAO DOS BENS”) in force […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 5 : Scope of total income

5. (1) Subject to the provisions of this Act, the total income of any previous year of a person who is a resident includes all income from whatever source derived […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 4 : Charge of income-tax

4. (1) Where any Central Act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be […]
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