| 4 Charge of income-tax |
| 6 Residence in India |
| 9 Income deemed to accrue or arise in India |
| 9A Certain activities not to constitute business connection in India |
| 5 Scope of total income |
| 5A Apportionment of income between spouses governed by Portuguese Civil Code |
| 7 Income deemed to be received |
| 8 Dividend income |