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2025Section 107

107. Charge of tax.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195.

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