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Complete list of sections of Income Tax Act 1961-2023 - AUBSP Section 5A: Apportionment of income between spouses governed by Portuguese Civil Code. Section 6: Residence in India. Section 7: Income deemed to be received. Section 8: Dividend income. Section 9: Income deemed to accrue or arise in India. Section 9A: Certain activities not to constitute business connection in India

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