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Chartered Accountant

INCOME TAX ACT SEC(10)

23/01/2011 08:50
CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Incomes not included in total income. 10. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be...

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INCOME TAX ACT SEC (9)

23/01/2011 08:49
 Income deemed to accrue or arise in India. 639. 64(1) The following incomes shall be deemed65 to accrue or arise in India :—            66(i)   all income accruing or arising, whether directly or indirectly,...

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INCOME TAX ACT SEC (8)

23/01/2011 08:48
Dividend income. 8. 61[For the purposes of inclusion in the total income of an assessee,—              (a)   any dividend] declared by a company or distributed or paid by it within the meaning of sub-clause (a) or...

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INCOME TAX ACT SEC (7)

23/01/2011 08:47
Income deemed to be received. 7. The following incomes shall be deemed to be received in the previous year :—                (i)   the annual accretion in the previous year to the balance at the...

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INCOME TAX ACT SECTION (6)

23/01/2011 08:46
 Residence in India. 516. For the purposes of this Act,—              (1)   An individual is said to be resident in India in any previous year, if...

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INCOME TAX ACT SEC (5A)

23/01/2011 08:45
 50[Apportionment of income between spouses governed by Portuguese Civil Code. 5A. (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as “COMMUNIAO DOS BENS”) in force in the State of Goa and in the Union...

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INCOME TAX ACT SEC (5)

23/01/2011 08:44
 Scope of total income. 455. 46(1) Subject to47 the provisions of this Act, the total income47 of any previous year of a person who is a resident includes all income from whatever source derived...

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INCOME TAX ACT SEC (4)

19/01/2011 08:46
BASIS OF CHARGE Charge of income-tax. 394. 40(1) Where any Central Act enacts that income-tax41 shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and 42[subject to the provisions...

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Income Tax Act Sec -3

19/01/2011 08:38
3. For the purposes of this Act, “previous year” means the financial year immediately preceding the assessment year : Provided that, in the case of a business or profession newly set up, or a source of income newly coming into existence, in the said financial year, the previous year...

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Income Tax Act Sec -(2)

18/01/2011 21:40
Definitions. 2. In this Act, unless the context otherwise requires,—        3[(1)  “advance tax” means the advance tax payable in accordance with the provisions of Chapter XVII-C;]   4[5(1A)]  6“agricultural...

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News

Visitors notice

16/01/2011 17:17
Let your visitors know about news and events on your website as often as possible. You need to keep your website up-to-date so that your visitors will get used to visiting your pages regularly. You can use RSS feeds to deliver new articles directly to your readers.

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Website launched

16/01/2011 17:16
Our new website has been launched today. Tell your visitors why you have started a new presentation and how it benefits them. Mention your goals and project advantages. Try to briefly give your visitors reasons why they should return to your pages.

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