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Sr No.	Section	Heading
1	1	Short title, extent and commencement
2	2	Definitions
3	3	Definition of “tax year”
4	4	Charge of Income-tax
5	5	Scope of total income
6	6	Residence in India
7	7	Income deemed to be received and dividend deemed to be income in a tax year
8	8	Income on receipt of capital asset or stock-in-trade by specified person from specified entity
9	9	Income deemed to accrue or arise in India
10	10	Apportionment of income between spouses governed by Portuguese Civil Code
11	11	Incomes not included in total income
12	12	Incomes not included in total income of political parties and electoral trusts
13	13	Heads of income
14	14	Income not forming part of total income and expenditure in relation to such income
15	15	Salaries
16	16	Income from salary
17	17	Perquisite
18	18	Profits in lieu of salary
19	19	Deductions from salaries
20	20	Income from house property