2025Section 101

101. Total income.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·