Section – 1 Short title, extent and commencement Section – 2 Definitions Section – 3 “Previous year” defined Section – 4 Charge of income-tax Section – 5 Scope of total income Section – 5A Apportionment of income between spouses governed by Portuguese Civil Code Section – 6 Residence in India Section – 7 Income deemed to be received Section – 8 Dividend income Section – 9 Income deemed to accrue or arise in India Section – 9A Certain activities not to constitute business connection in I

Source: Taxmann – Direct Tax Laws – Act – Income-Tax Act 1961