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Income-tax Act Chapter VI
The Income-tax Act, 2025

Chapter VI Aggregation of Income

Sections
7 · sections 101 to 107
  1. Section 101 Total income
  2. Section 102 Unexplained credits
  3. Section 103 Unexplained investment
  4. Section 104 Unexplained asset
  5. Section 105 Unexplained expenditure
  6. Section 106 Amount borrowed or repaid through negotiable instrument, hundi, etc
  7. Section 107 Charge of tax