Apportionment of income between spouses governed by Portuguese Civil Code: 5A. (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil […]
Income Tax 2019 - 559. page
Income Tax as Amended by Finance Act 2018
Scope of total income
Scope of total income : 5. (1) Subject to the provisions of this Act, the total income of any previous year of a person who is a resident includes all income […]
Charge of income-tax
Charge of income-tax : 4. (1) Where any Central Act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those […]
“Previous year” defined.
“Previous year” defined : 3. For the purposes of this Act, “previous year” means the financial year immediately preceding the assessment year : Provided that, in the case of a business or […]
Definitions Of Section – 2, Income-tax Act, 1961-2018
Definitions. 2. In this Act, unless the context otherwise requires,— (1) “advance tax” means the advance tax payable in accordance with the provisions of Chapter XVII-C; (1A) 1“agricultural income”2 means— (a) any rent […]
Short title, extent and commencement.
Short title, extent and commencement. 1. (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this […]
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