Sections 4 and 5 of the Income-tax Act, 2025: Charge of Tax and Scope of Total Income
Sections 4 and 5 of the Income-tax Act 2025 form the foundation of how India charges income-tax and determines which income falls within its tax scope. Learn how the new Act treats residents, RNORs and non-residents — and what has actually changed from the 1961 Act.