§ 101
Chapter VI — Aggregation Of Income
Total income
Income-tax Act, 2025
In calculating the total income of a taxpayer, certain income that is exempt from income tax must still be included. This includes income that is not taxable under specific chapters of the law. Key points to note include:
- income exempt under Chapter XVII-A4 is still included in total income
📜 Official text of the section +
101. In computing the total income of an assessee, there shall be included all income
on which no income-tax is payable under Chapter XVII-A4.
Unexplained credits.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.