Total income
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
In computing the total income of an assessee, there shall be included all income on which no income-tax is payable under Chapter XVIIA-4.
Income Tax Act 2025: Section 101 for Tax Year 2025-26
Total income includes all earnings, even those exempt under Chapter XVIIA-4, when computing an assessee’s taxable income.
