Income Tax

Section 9 of Income Tax Act 1961- Income deemed to accrue or arise in India Section 9(1) of Income Tax Act 1961 The following incomes shall […]

Section 8 of Income Tax Act 1961- Dividend income For the purposes of inclusion in the total income of an assessee,—  (a) any dividend declared

Section 7 of Income Tax Act 1961-Income deemed to be received The following incomes shall be deemed to be received in the previous

Section 6 of Income Tax Act 1961 – Residence in India For the purposes of this Act,— Section 6(1) of Income Tax Act 1961

Section 5A of Income Tax Act 1961 – Apportionment of income between spouses governed by Portu­guese Civil Code Section 5(1) of Income Tax Act

Section 5 of Income Tax Act 1961 – Scope of total income Section 5(1) of Income Tax Act 1961 Subject to the provisions of