107Charge of tax.
Section 107 · Chapter VI · page 142 of the Act
Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195.
Chapter VI · Aggregation of Income
Section 107 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.