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Bill

Home Acts & Rules Bill Bills Income Tax Bill, 2025 Chapter II = BASIS OF CHARGE Chapters List This

BASIS OF CHARGE - Income Tax Bill, 2025
Chapter: II
BASIS OF CHARGE
Clause 4 : Charge of income-tax.

       Clause 4 of the Bill provides for charge of income-tax.....
Clause 5 : Scope of total income.

       Clause 5 of the Bill defines the scope of total income for a person who is a resident or a non-resident in India.....
Clause 6 : Residence in India.

       Clause 6 of the Bill seeks to provide for the conditions for determining the residential status of a person in India.....
Clause 7 : Income deemed to be received.

       Clause 7 of the Bill seeks to deal with income deemed to be received.....
Clause 8 : Income on receipt of capital asset or stock in trade by specified person from specified entity.

       Clause 8 of the Bill provides for income on receipt of capital asset or stock in trade by specified person from specified ent....
Clause 9 : Income deemed to accrue or arise in India.

       Clause 9 of the Bill provides for income deemed to accrue or arise in India, including those from a business connection and p....
Clause 10 : Apportionmet of income between spouses governed by Portuguese Civil Code.

       Clause 10 of the Bill deals with apportionment of income between spouses governed by Portuguese Civil Code.....
 

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