Section - 6, Income-tax Act, 1961-2016

Residence in India. 6. For the purposes of this Act,— (1)  An individual is said to be resident in India in any previous year, if he— (a) ...

Section - 5A, Income-tax Act, 1961-2016

Apportionment of income between spouses governed by Portuguese Civil Code. 5A. (1) Where the husband and wife are governed by the system of community...

Section - 5, Income-tax Act, 1961-2016

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...

Section - 4, Income-tax Act, 1961-2016

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...

Section - 3, Income-tax Act, 1961-2016

"Previous year" defined. 3. For the purposes of this Act, "previous year" means the financial year immediately preceding the assessment year...