Section 5A , 6, 7 & 8 of Income Tax Act-1961

Section 5A:- Apportionment of income between spouses governed by Portuguese Civil Code.

Income between spouses governed by Portuguese Civil Code

Husband and wife are governed by the system of community of property in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu (known under the Portuguese Civil Code of 1860 as "COMMUNIAO DOS BENS") the income of the husband and wife shall not be assessed under any head of income as that of such community of property.

It shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the total income of the husband and of the wife respectively, and the remaining provisions of this Act shall apply accordingly.

  

 Section 6- Residence in India.

being a citizen of India, or a person of Indian origin An individual is said to be resident in India if in a  previous year he is reside for a period amounting  to one hundred and eighty-two days or more ;

or

Within the four years preceding that year been in India for a period three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year.

A Hindu undivided family, firm or other association of persons is said to be resident in India in any previous year in every case except where during that year the control and management of its affairs is situated wholly outside India.

A company is said to be resident in India in any previous year, if—

(i)  it is an Indian company ; or

(ii)  during that year, the control and management of its affairs is situated wholly  in India.

 If a person is resident in India in a previous year relevant to an assessment year in respect of any source of income, he shall be deemed to be resident in India in the previous year relevant to the assessment year in respect of each of his other sources of income.

 A person is said to be "not ordinarily resident" in India in any previous year if such person is—

(a)  an individual who has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less; or

(b)  Hindu undivided family whose manager has been a non-resident in India in nine out of the ten previous years preceding that year, or has during the seven previous years preceding that year been in India for a period of, or periods amounting in all to, seven hundred and twenty-nine days or less.

Section 7- Income deemed to be received.

The following incomes shall be deemed to be received in the previous year :—

 (i)  the annual accretion in the previous year to the balance at the credit of an employee participating in a recognized provident fund, to the extent provided in rule 6 of Part A of the Fourth Schedule ;

(ii)  the transferred balance in a recognized provident fund, to the extent provided in sub-rule (4) of rule 11 of Part A of the Fourth Schedule ;

68[(   iii) the contribution made, by the Central Government or any other employer] in the previous year, to the account of an employee under a pension scheme referred to in Section 80 CCD.

Section 8- Dividend income.

For the purposes of inclusion in the total income of an Assessee,—

(a)  Any dividend] declared by a company or distributed or paid by it within the meaning of sub-clause (a/b/c/d or e) of clause (22) of Section 2 shall be deemed to be the income of the previous year in which it is so declared, distributed or paid, as the case may be ;

 b) Any interim dividend shall be deemed to be the income of the previous year in which the amount of such dividend is unconditionally made available by the company to the member who is entitled to it.