Chapter II — Basis Of Charge

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