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4. Charge of income-tax.
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5. Scope of total income.
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6. Residence in India.
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7. Income deemed to be received and dividend deemed to be income in a tax year.
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8 Income on receipt of capital asset or stock-in-trade by specified person from specified entity.
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9. Income deemed to accrue or arise in India.
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10 Apportionment of income between spouses governed by Portuguese Civil Code.
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