Home > Income Tax Act 2025 > Section-7Last Updated: Oct 09th 2025
Section-7 seeks to deal with Income deemed to be received and dividend deemed to be income in a tax year. Learn to understand the section-7 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.