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Budget-2023 Tax Amendments


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Income_tax_2025

Section / Rule Number Content


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

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