Chapter II — BASIS OF CHARGE

BASIS OF CHARGE

Sub-sections

Section 4 — Charge of Income-tax
Section 5 — Scope of total income
Section 6 — Residence in India
Section 7 — Income deemed to be received and dividend deemed to be income in a tax year
Section 8 — Income on receipt of capital asset or stock-in-trade by specified person from specified entity
Section 9 — Income deemed to accrue or arise in India
Section 10 — Apportionment of income between spouses governed by Portuguese Civil Code

Related sections

Chapter I — PRELIMINARY
Chapter III — INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
Chapter IV — COMPUTATION OF TOTAL INCOME
Chapter V — INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
Chapter VI — AGGREGATION OF INCOME
Chapter VII — SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
Chapter VIII — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
Chapter IX — REBATES AND RELIEFS
Chapter X — SPECIAL PROVISIONS RELATING TO A VOIDANCE OF TAX
Chapter XI — GENERAL ANTI-A VOIDANCE RULE
Chapter XII — MODE OF PAYMENT IN CERTAIN CASES, ETC.
Chapter XIII — DETERMINATION OF TAX IN SPECIAL CASES
Chapter XIV — TAX ADMINISTRATION
Chapter XV — RETURN OF INCOME
Chapter XVI — PROCEDURE FOR ASSESSMENT
Chapter XVII — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
Chapter XVIII — APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
Chapter XIX — COLLECTION AND RECOVERY OF TAX
Chapter XX — REFUNDS
Chapter XXI — PENALTIES
Chapter XXII — OFFENCES AND PROSECUTION
Chapter XXIII — MISCELLANEOUS
Schedule I — CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
Schedule II — INCOME NOT TO BE INCLUDED IN TOTAL INCOME
Schedule III — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
Schedule IV — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON- RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
Schedule V — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
Schedule VI — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
Schedule VII — PERSONS EXEMPT FROM TAX
Schedule VIII — INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS
Schedule IX — DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
Schedule X — DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
Schedule XI — PART A RECOGNISED PROVIDENT FUNDS
Schedule XII — PART A MINERALS
Schedule XIII — LIST OF ARTICLES OR THINGS
Schedule XIV — INSURANCE BUSINESS
Schedule XV — DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
Schedule XVI — PERMITTED MODES OF INVESTMENT OR DEPOSITS