BASIS OF CHARGE Flashcards
0
Q
Section 5
A
Scope of total income
1
Q
Section 4
A
Charge of income tax
2
Q
Section 5A
A
Apportionment of income between spouses governed by Portuguese civil code
3
Q
Section 6
A
Residence In India
4
Q
Section 7
A
Income deemed to be received
5
Q
Section 8
A
Dividend income
6
Q
Section 9
A
Income deemed to accrue or arise in India