Charge of tax
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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: Section 107 for Tax Year 2025-26
Income under sections 102-106 is taxed according to section 195 provisions.
