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925 Record(s) | Page [1 of 93]

Section - 1

Short title, extent and commencement

Section - 2


Section - 3

"Previous year" defined

Section - 4

Charge of income-tax

Section - 5

Scope of total income

Section - 5A

Apportionment of income between spouses governed by Portuguese Civil Code

Section - 6

Residence in India

Section - 7

Income deemed to be received

Section - 8

Dividend income

Section - 9

Income deemed to accrue or arise in India

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