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Indian Income Tax Bill, 2025   Chapter II   Basis of Charge   Section No. Particulars IT Act, 1961 Section No. if any 4   Charge of income-tax 4 5   Scope of total income 5 6   Residence in India 6 7   Income deemed to be received 7 / 8 8   Income on receipt of capital asset or stock-in-trade by specified person from specified entity 9B 9   Income deemed to accrue or arise in India 9 / 9A 10   Apportionment of income between spouses governed by Portuguese Civil Code 5A BACK