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Income Tax Act
BASIS OF CHARGE
Chapter 2: BASIS OF CHARGE
Income Tax Act • Direct Tax
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Acts in this Chapter (9)
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4 Charge of income-tax
0 sections
0 rules
Certain activities not to constitute business connection in India
0 sections
0 rules
Income deemed to accrue or arise in India
0 sections
0 rules
Income deemed to be received
7
0 sections
0 rules
Income on receipt of capital asset or stock in trade by specified person from specified entity
0 sections
0 rules
Residence in India
6
0 sections
0 rules
Scope of total income
5
0 sections
0 rules
Apportionment of income between spouses governed by Portuguese Civil Code
5A
0 sections
0 rules
Dividend income
0 sections
0 rules
Chapter Statistics
9
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Rules
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Forms
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Direct Tax
Income Tax Act
BASIS OF CHARGE
Chapter Information
Chapter Number:
2
Full Name:
Chapter II BASIS OF CHARGE
Order:
0
Created:
Jul 31, 2025
Updated:
Jul 31, 2025
Recently Added Acts
4 Charge of income-tax
0 sections • Added: Jul 31, 2025
Certain activities not to constitute business connection in India
0 sections • Added: Jul 31, 2025
Income deemed to accrue or arise in India
0 sections • Added: Jul 31, 2025
Income deemed to be received
0 sections • Added: Jul 31, 2025
Income on receipt of capital asset or stock in trade by specified person from specified entity
0 sections • Added: Jul 31, 2025
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