§ 190
Chapter XIII — Determination Of Tax In Special Cases
Where there is included in the total income of an assessee any income on
Income-tax Act, 2025
Business owners are entitled to a deduction from their total income tax if it includes income that is not taxable. This deduction is calculated at the average income tax rate on the non-taxable amount.
- The deduction applies to income that is not subject to income tax under this Act.
📜 Official text of the section +
190. 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.
Tax on accumulated balance of recognised provident fund.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.