Income-tax Act, 2025 · CHAPTER VI — AGGREGATION OF INCOME

Section 107Charge of tax

Income-tax Act, 2025 (30 of 2025)

Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195.

This section refers to

§ 195 Tax on income referred to in sections 102 to 106

§ 102 Unexplained credits