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- Section 9 Income Tax Act 2025 Income deemed to accrue or arise in India.
- Section 8 Income Tax Act 2025 Income on receipt of capital asset or stock-in-trade by specified person from specified entity.
- Section 7 Income Tax Act 2025 Income deemed to be received and dividend deemed to be income in a tax year.
- Section 6 Income Tax Act 2025 Residence in India.
- Section 5 Income Tax Act 2025 Scope of total income.
- Section 4 Income Tax Act 2025 BASIS OF CHARGE
- Section 3 Income Tax Act 2025 Definition of tax year
- Section 2 Income Tax Act 2025 Definitions
- Section 1 Income Tax Act 2025 Short title, extent and commencement.
- 7th proviso of section 139(1) Income Tax Act 1961 Mandatory ITR filing
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