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dor.gov.inby Portuguese Civil Code 1.32 6. Residence in India 1.32 7. Income deemed to be received 1.34 8. Dividend income 1.34 9. Income deemed to accrue or arise in India 1.35 CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 10. Incomes not included in total income 1.40 10A. Special provision in respect of newly established under-takings in ...