Income Tax Act Section 5

Section 5 of income tax act 1961 provides scope of total income in case of of person who is a resident in the case of a person not ordinarily resident in india and person who is a non resident which includes.
Income tax act section 5. Part ii imposition of income tax 3. Or b accrues or arises or is deemed to accrue or arise to him in india during such year. Or c accrues or arises to him outside india.
5 the assessee referred to in sub section 4 shall also provide such other documents and information as may be prescribed 32. 5 subdivision a income or loss from an office or employment. Apportionment of income between spouses governed by portuguese civil code.
Short title and commencement. 5 basic rules. 33 of 1997 is an exact replica of section 4 1 h of the tidco act.
1961 income tax department all acts income tax act 1961. Section 5 of income tax act scope of total income 5. 1 short title 2 part i income tax 2 division a liability for tax 3 division b computation of income 3 basic rules 5 subdivision a income or loss from an office or employment 5 basic rules 6 inclusions 8 deductions 9 subdivision b income or loss from a business or property 9 basic rules 12 inclusions 18 deductions 22 ceasing to carry on business.
3 basic rules. Chapter 470 income tax act arrangement of sections part i preliminary section 1. Comptroller means the comptroller of income tax appointed under section 3 1 and includes for all purposes of this act except the exercise of the powers conferred upon the comptroller by sections 34f 9 37ie 7 37j 5 67 1 a 95 96 96a and 101 a deputy comptroller or an assistant comptroller so appointed.
Export processing zone. An act to make provision for the imposition of an income tax. The income tax department never asks for your pin numbers.