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4 Charge of income-tax
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5 Scope of total income
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5A Apportionment of income between spouses governed by Portuguese Civil Code
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6 Residence in India
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7 Income deemed to be received
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8 Dividend income
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9 Income deemed to accrue or arise in India
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9A Certain activities not to constitute business connection in India
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9B Income on receipt of capital asset or stock in trade by specified person from specified entity
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