Income-tax Act, 2025 · Part A — Determination of tax in certain special cases

Section 190Determination of tax in special cases

Income-tax Act, 2025 (30 of 2025)

Where there is included in the total income of an assessee any income on which no income-tax is payable under the provisions of this Act, the assessee shall be entitled to a deduction, from income-tax with which he is chargeable on his total income, of an amount equal to the income-tax calculated at the average rate of income-tax on the amount on which no income-tax is payable.