Income Tax

THE INCOME-TAX ACT, 1961 CHAPTER I PRELIMINARY Short title, extent and commencement. Definitions. Previous year‖ defined. CHAPTER II BASIS OF CHARGE Charge of income-tax. Scope of total income. 5A. Apportionment of income between spouses governed by Portuguese Civil Code. Residence in India. Income deemed to be received. Dividend income. Income deemed to accrue or arise…