February 27, 2018
9A. (1) Notwithstanding anything contained in sub-section (1) of section 9 and subject to the […]
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- CHAPTER X - Special provisions relating to avoidance of tax
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- CHAPTER XII - Determination of tax in certain special cases
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- CHAPTER XIID - Special provisions relating to tax on distributed profits of domestic companies
- CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
- CHAPTER XIIE - Special provisions relating to tax on distributed income
- CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
- CHAPTER XIIEB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOMEOF CERTAIN TRUSTS AND INSTITUTIONS
- CHAPTER XIIF - Special provisions relating to tax on income received from venture capital companies and venture capital funds
- CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
- CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
- CHAPTER XIIG - Special provisions relating to income of shipping companies
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- CHAPTER XXA - Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax
- CHAPTER XXB - Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
- CHAPTER XXC - Purchase by central government of immovable properties in certain cases of transfer
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February 27, 2018
9. (1) The following incomes shall be deemed to accrue or arise in India :— […]
February 27, 2018
8. For the purposes of inclusion in the total income of an assessee,— (a) any […]
February 27, 2018
7. The following incomes shall be deemed to be received in the previous year :— […]
February 27, 2018
Residence in India. 6. For the purposes of this Act,— (1) An individual is said […]
February 27, 2018
5A. (1) Where the husband and wife are governed by the system of community of […]
February 27, 2018
5. (1) Subject to the provisions of this Act, the total income of any previous […]
February 27, 2018
4. (1) Where any Central Act enacts that income-tax shall be charged for any assessment […]