Income Tax 2019 - 558. page

Income Tax as Amended by Finance Act 2018

Meaning of computer programmes in certain cases :   The profits and gains derived by an undertaking from the production of computer programmes under section 10B, as it stood prior to its […]

Special provisions in respect of export of certain articles or things :  section 10. (1) Subject to the provisions of this section, a deduction of such profits and gains as are […]

Special provisions in respect of newly established hundred per cent export-oriented undertakings :  section 10. (1) Subject to the provisions of this section, a deduction of such profits and gains as […]

Special provision in respect of newly established undertakings in free trade zone, etc : 10A. (1) Subject to the provisions of this section, a deduction of such profits and gains as […]

Incomes not included in total income : 10. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not […]

Certain activities not to constitute business connection in India :   9A. (1) Notwithstanding anything contained in sub-section (1) of section 9 and subject to the provisions of this section, in the case […]

Income deemed to accrue or arise in India : 9. (1) The following incomes shall be deemed to accrue or arise in India :— 22(i) all income accruing or arising, whether […]

Dividend income : 8. For the purposes of inclusion in the total income of an assessee,— (a)  any dividend declared by a company or distributed or paid by it within the […]

Income deemed to be received : 7. The following incomes shall be deemed to be received in the previous year :—  (i)  the annual accretion in the previous year to the […]

Residence in India : 6. For the purposes of this Act,— (1)  An individual is said to be resident in India in any previous year, if he— (a)  is in India […]