The Income-tax Act, 2025 Section 107 Charge of tax Chapter VI · Aggregation of Income Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195. 107. Charge of tax.—Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195. Copy linkWhatsAppEmailShare