Short title, extent and commencement.
Definitions.
"Previous year" defined.
Scope of total income.
Charge of income-tax.
Apportionment of income between spouses governed by Portuguese Civil Code.
Residence in India.
Income deemed to be received.
Dividend income.
Income deemed to accrue or arise in India.
Certain activities not to constitute business connection in India.
Incomes not included in total income.
Special provision in respect of newly established undertakings in free trade zone, etc.
Special provisions in respect of newly established Units in Special Economic Zones.
Special provisions in respect of newly established hundred per cent export-oriented undertakings.
Special provisions in respect of export of certain articles or things.
Meaning of computer programmes in certain cases.
Special provision in respect of certain industrial undertakings in North-Eastern Region.
Income from property held for charitable or religious purposes.
Income of trusts or institutions from contributions.