101Total income.
Section 101 · Chapter VI · page 136 of the Act
In computing the total income of an assessee, there shall be included all income on which no income-tax is payable under Chapter XVII-A4.
Chapter VI · Aggregation of Income
Section 101 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.