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Home Acts & Rules Bill Bills Direct Taxes Code, 2010 Chapter II = BASIS OF CHARGE Chapters List This

BASIS OF CHARGE - Direct Taxes Code, 2010

Chapter: II
BASIS OF CHARGE
Clause 2	:	Liability to pay, and charge of, income-tax.
Clause 3	:	Scope of total income.
Clause 4	:	Residence in India.
Clause 5	:	Income deemed to accrue in India.
Clause 6	:	Income deemed to be received in the financial year.
Clause 7	:	Dividend income.
Clause 8	:	Total income to include income of any other person.
Clause 9	:	Income of individual to include income of spouse, minor child and others.
Clause 10	:	Income not included in the total income.
Clause 11	:	Persons, entity or funds not liable to income-tax.

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