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Section -1 (Income Tax Act)

Short title, extent and commencement

Section -3 (Income Tax Act)

Previous year" defined

Section -4 (Income Tax Act)

Charge of income-tax

Section -5 (Income Tax Act)

Scope of total income

Section -5A (Income Tax Act)

Apportionment of income between spouses governed by Portuguese Civil Code

Section -6 (Income Tax Act)

Residence in India

Section -7 (Income Tax Act)

Income deemed to be received

Section -8 (Income Tax Act)

Dividend income

Section -9 (Income Tax Act)

Income deemed to accrue or arise in India

Section -9A (Income Tax Act)

Certain activities not to constitute business connection in India

Section -9B (Income Tax Act)

Income on receipt of capital asset or stock in trade by specified person from specified entity

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