§ 107
Chapter VI — Aggregation Of Income
Charge of tax
Income-tax Act, 2025
The income covered under certain sections will be taxed according to specific provisions. This includes income from sections 102 to 106, which will be charged to tax as per section 195. The tax will be applied based on the rules outlined in that section.
- Relevant sections: 102, 103, 104, 105, 106, and 195.
📜 Official text of the section +
107. Income referred to in sections 102, 103, 104, 105 and 106 shall be charged
to tax as per the provisions of section 195.
CHAPTER VII
SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
Set off of losses under same head of income.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.