Home > Income Tax Act 2025 > Chapter II Last Updated: Oct 08th 2025
Chapter II : Basis Of Charge
Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter II" is related to "Basis Of Charge".
1. "Chapter II" as per act
List of new section codes and a short description of each section.
| Section | Description of Section | Section Details |
|---|---|---|
| 1 | Charge of income-tax. | Section-4 |
| 2 | Scope of total income. | Section-5 |
| 3 | Residence in India. | Section-6 |
| 4 | Income deemed to be received and dividend deemed to be income in a tax year. | Section-7 |
| 5 | Income on receipt of capital asset or stock-in-trade by specified person from specified entity. | Section-8 |
| 6 | Income deemed to accrue or arise in India. | Section-9 |
| 7 | Apportionment of income between spouses governed by Portuguese Civil Code. | Section-10 |