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Total Records: 936
SECTION NO.HEADING
01 Short title, extent and commencement
02 Definitions
03 Previous year defined
04 Charge of Income Tax
05 Scope of total income
05A Apportionment of income between spouses governed by Portuguese Civil Code
06 Residence in India
07 Income deemed to be received 
08 Dividend Income
09  Income deemed to accrue or arise in India
9A Certain activities not to constitute business connection in India
9B Income on receipt of capital asset or stock in trade by specified person from specified entity
10 Incomes not included in total income
10A Special provision in respect of newly established undertakings in free trade zone, etc.
10AA Special provisions in respect of newly established Units in Special Economic Zones
10B Special provisions in respect of newly established hundred per cent export-oriented undertakings
10BA Special provisions in respect of export of certain articles or things
10BB Meaning of computer programmes in certain cases
10C Special provision in respect of certain industrial undertakings in North-Eastern Region
11 Income from property held for charitable or religious purposes
12 Income of trusts or institutions from contributions
12A Conditions for applicability of sections 11 and 12
12AB Procedure for fresh registration
12AC Merger of charitable trusts or institutions in certain cases
13 Section 11 not to apply in certain cases
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