February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 10A : Special provision in respect of newly established undertakings in free trade zone, etc.10A. (1) Subject to the provisions of this section, a deduction of such profits and […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER III - Incomes which do not form part of total income Income-tax Act 1961Section – 10 : Incomes not included in total income10. In computing the total income of a previous year of any person, any income […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER II - Basis of charge Income-tax Act 1961Section – 9A : Certain activities not to constitute business connection in India9A. (1) Notwithstanding anything contained in sub-section (1) of section 9 and subject to the […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER II - Basis of charge Income-tax Act 1961Section – 9 : Income deemed to accrue or arise in India9. (1) The following incomes shall be deemed to accrue or arise in India :— […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER II - Basis of charge Income-tax Act 1961Section – 8 : Dividend income8. For the purposes of inclusion in the total income of an assessee,— (a) any […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER II - Basis of charge Income-tax Act 1961Section – 7 : Income deemed to be received7. The following incomes shall be deemed to be received in the previous year :— […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER II - Basis of charge Income-tax Act 1961Section – 6 : Residence in IndiaResidence in India. 6. For the purposes of this Act,— (1) An individual is said […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER II - Basis of charge Income-tax Act 1961Section – 5A : Apportionment of income between spouses governed by Portuguese Civil Code5A. (1) Where the husband and wife are governed by the system of community of […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER II - Basis of charge Income-tax Act 1961Section – 5 : Scope of total income5. (1) Subject to the provisions of this Act, the total income of any previous […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER I - Preliminary Income-tax Act 1961Section – 2 : Definitions2. In this Act, unless the context otherwise requires,— [(1) “advance tax” means the advance […]