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Indian Direct Tax Code

Indian Direct Tax Code

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Published by Arun Prabhudesai
Complete Tax code Bill recently released by Indian Government.
Complete Tax code Bill recently released by Indian Government.

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Published by: Arun Prabhudesai on Aug 13, 2009
Copyright:Attribution Non-commercial

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05/11/2014

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B-1
 
DIRECT TAXES CODE BILL, 2009
 
B-2
 
B-1
 
DIRECT TAXES CODE, 2009Arrangement of Sections
Section
Page
CHAPTER-IPRELIMINARY
1.Short title, extent and commencementB-17
PART-ACHAPTER-IIBASIS OF CHARGE
2.Liability to pay income-taxB-183.Scope of total incomeB-184.Residence in IndiaB-195.Income deemed to accrue in IndiaB-196.Income deemed to be received in the financial yearB-207.Total income to include income of any other personB-218.Total income to include income of spouse,minor child, etc.B-219.Income not included in the total incomeB-2210.Persons not liable to income-taxB-22
CHAPTER-IIICOMPUTATION OF TOTAL INCOMEA.-General
11.InterpretationB-2212.Classification of sources of incomeB-2213.Computation of income from special sourcesB-2214.Computation of income from ordinary sourcesB-2215.Apportionment of income between spousesgoverned by Portuguese Civil CodeB-2216.Avoidance of Double TaxationB-23

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