Amended and updated notes on dividend income section 8 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.

Section 9 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Income deemed to accrue or arise in India.

Activities not to constitute business connection in India. Section 9A of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rule.

Income on receipt of capital asset or stock in trade by specified person from specified entity. Section 9B of Income Tax Act 1961-2023

Incomes not included in total taxable income as per provisions of Section 10 of Income Tax Act 1961 as amended by Finance Act 2022 for AY 2023-24.

Section 10A of Income Tax Act 1961 as amended by Finance Act 2022 and Income-tax Rules 1962. Newly established undertakings in FTZ.

Section 10AA of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules 1962. Newly established Units in Special Economic Zones.

Section 10B of Income Tax Act amended by Finance Act 2022 and Income-tax Rules. Newly established 100% export-oriented undertakings (EOU).

Provisions for export of certain articles or things. Section 10BA of Income Tax Act 1961 as amended by Finance Act 2022 and Income-tax Rules.

Section 10BB of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962. Meaning of computer programmes in certain cases.

Section 10C of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules, 1962. Industrial undertakings in North-Eastern Region.

Section 11 of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules. Income from property held for charitable purposes.