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Income-tax Act, 2025
23 chapters · 536 sections
Chapters
23
1
Preliminary
2
Basis of Charge
3
Incomes Which Do Not Form Part of Total Income
4
Computation of Total Income
5
Income of Other Persons, Included in Total Income of Assessee
6
Aggregation of Income
¶
Chapter 6 overview
101
Total income
102
Unexplained credits
103
Unexplained investment
104
Unexplained asset
105
Unexplained expenditure
106
Amount borrowed or repaid through negotiable instrument, hundi, etc
107
Charge of tax
7
Set Off, Or Carry Forward and Set Off of Losses
8
Deductions to Be Made in Computing Total Income
9
Rebates and Reliefs
10
Special Provisions Relating to Avoidance of Tax
11
General Anti-Avoidance Rule
12
Mode of Payment in Certain Cases, Etc
13
Determination of Tax in Special Cases
14
Tax Administration
15
Return of Income
16
Procedure For Assessment
17
Special Provisions Relating to Certain Persons
18
Appeals, Revision and Alternate Dispute Resolutions
19
Collection and Recovery of Tax
20
Refunds
21
Penalties
22
Offences and Prosecution
23
Miscellaneous
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Income-tax Act
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Chapter 6
Chapter 6
Aggregation of Income
7 sections (101–107)
101
Total income
102
Unexplained credits
103
Unexplained investment
104
Unexplained asset
105
Unexplained expenditure
106
Amount borrowed or repaid through negotiable instrument, hundi, etc
107
Charge of tax
Chapter 5
Income of Other Persons, Included in Total Income of Assessee
Chapter 7
Set Off, Or Carry Forward and Set Off of Losses
