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Direct Taxes Code Bill 2009

Direct Taxes Code Bill 2009

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This is original Bill reveled in the parlement by the Finanace Minister for discussion, to bring new proposals to the Indian Direct Taxes
This is original Bill reveled in the parlement by the Finanace Minister for discussion, to bring new proposals to the Indian Direct Taxes

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Published by: Professor Sameer Kulkarni on Aug 29, 2009
Copyright:Attribution Non-commercial

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07/09/2013

 
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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