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Income Tax Act, 1961 Section 9

Title: Income Deemed to Accrue or Arise in India

State: Central

Year: 1961

Matched in: Title Income Deemed to Accrue or Arise in India

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Income Tax Act, 1961 Chapter III

Title: Incomes Which Do Not Form Part of Total Income

State: Central

Year: 1961

the Government of that foreign State for such duties, and (b) any other income of such individual which accrues or arises outside India, and is not deemed to accrue or arise in India, in respect of which

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Income Tax Act, 1961 Chapter II

Title: Basis of Charge

State: Central

Year: 1961

to be received in India in such year by or on behalf of such person ; or (b) accrues or arises or is deemed to accrue or arise to him in India during such year ; or

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Income Tax Act, 1961 Section 10

Title: Incomes Not Included in Total Income

State: Central

Year: 1961

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Finance Act, 1992 Chapter III

Title: Direct Taxes Income-tax

State: Central

Year: 1992

In computing the total income of any individual, there shall be included all such income as arises or accrues to his minor child : Provided that nothing contained in this sub-section shall apply in respect of such … sale of, shares in, or debentures of, an Indian company : Provided further that where long-term capital gain arises from the transfer of a long-term capital asset, other than capital gain arising to a non-resident from the

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Income Tax Act, 1961 Section 5

Title: Scope of Total Income

State: Central

Year: 1961

to be received in India in such year by or on behalf of such person ; or (b) accrues or arises or is deemed to accrue or arise to him in India during such year ; or

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Finance Act, 1987 Section 115J

Title: Special provisions relating to certain companies

State: Central

Year: 1987

total income of an amount equal to fifty per cent. of so much of the deposits (excluding interest accrued and credited to the assessee's account) as do not exceed the amount of twenty thousand rupees in the … accruing as a result of the transfer. (5) Notwithstanding anything contained in sub-section (1), where the capital gain arises from the transfer of a capital asset, being a transfer by way of compulsory acquisition under any law,

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Government of India Act, 1858 [Repealed] Repealing Act 1

Title: Government of India Act, 1915-1919

State: Central

Year: 1858

as bond vacantia,to or in favour of any relative or connection of the person from whom theproperty has accrued, or to or in favour of any other person. ________________________ 1. These words were substituted for the words"Governor-General … (9&10 Geo. 5, Ch. 101). 41. Procedure in case of difference of opinion (1) If anydifference of opinion arises on any question brought before a meeting of the Governor-General's executivecouncil, the Governor-General in Council shall be bound

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