Section 9B of Income Tax Act 1961
Section 9B of Income Tax Act 1961- Income on receipt of capital asset or stock in trade by specified person from specified entity Section 9B(1) of Income Tax Act 1961…
Section 9B of Income Tax Act 1961- Income on receipt of capital asset or stock in trade by specified person from specified entity Section 9B(1) of Income Tax Act 1961…
Section 9A of Income Tax Act 1961- Certain activities not to constitute business connection in India Section 9A(1) of Income Tax Act 1961 Notwithstanding anything contained in sub-section (1) of section…
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 be deemed to accrue…
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 by a company or distributed…
Section 7 of Income Tax Act 1961-Income deemed to be received The following incomes shall be deemed to be received in the previous year :— (i) the annual accretion in…
Section 6 of Income Tax Act 1961-Residence in India For the purposes of this Act,— Section 6(1) of Income Tax Act 1961 An individual is said to be resident in…
Section 5A of Income Tax Act 1961-Apportionment of income between spouses governed by Portuguese Civil Code. Section 5A(1) of Income Tax Act 1961 Where the husband and wife are governed…
Section 5 of Income Tax Act 1961-Scope of total income. Section 5(1) of Income Tax Act 1961 Subject to the provisions of this Act, the total income (For more information…
Section 4 of Income Tax Act 1961-Charge of income tax Section 4(1) of Income Tax Act 1961 Where any Central Act enacts that income-tax shall be charged for any assessment…