CHAPTER II – Basis of charge
Here’s the section-wise analysis of CHAPTER II – Basis of charge of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 4 | Charge of income-tax. | Section-4 |
| 5 | Scope of total income. | Section-5 |
| 5A | Apportionment of income between spouses governed by Portuguese Civil Code. | Section-10 |
| 6 | Residence in India. | Section-6 |
| 7 | Income deemed to be received. | Section-7(1) |
| 8 | Dividend income. | Section-7(2) |
| 9 | Income deemed to accrue or arise in India. | Section-9 |
| 9A | Certain activities not to constitute business connection in India. | Section-9(12) |
| 9B | Income on receipt of capital asset or stock in trade by specified person from specified entity. | Section-8 |
Provisions like Section 9 highlight India’s commitment to international tax practices. Core principles like residence status and deemed income remain intact, with minor updates.
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