Income Tax Interlinked
by Rishabh Aggarwal, Adv. Prof. (Dr.) Vaibhav Goel Bhartiya CA. Mayank AgarwalCONTENTS
| Preface | 5 |
| Table of Cases | 25 |
| Comparative Table 1: Sections cum Rules cum Forms Comparative Chart: New v Old | 113 |
| Comparative Table 2: Income Tax Act, 1961 = Income Tax Act,2025 | 121 |
CHAPTER I
PRELIMINARY
| 1. Short title, extent and commencement | 1 |
| 2. Definitions | 4 |
| 3. Definition of "tax year" | 117 |
CHAPTER II
BASIS OF CHARGE
| 4. Charge of income-tax | 119 |
| 5. Scope of total income | 121 |
| 6. Residence in India | 127 |
| 7. Income deemed to be received and dividend deemed to be income in a tax year | 134 |
| 8. Income on receipt of capital asset or stock-in-trade by specified person from specified entity | 135 |
| 9. Income deemed to accrue or arise in India | 138 |
| 10. Apportionment of income between spouses governed by Portuguese Civil Code | 162 |
CHAPTER III
INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
A. - Incomes not to be included in total income
| 11. Incomes not included in total income 164 | 57 |
| 12. Incomes not included in total income of political parties and electoral trusts | 169 |
About the Author
Rishabh Aggarwal, Adv. Prof. (Dr.) Vaibhav Goel Bhartiya CA. Mayank Agarwal
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