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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER VI - AGGREGATION OF INCOME
Section 101 of Income Tax Act - Total income
Section 103 of Income Tax Act - Unexplained investment
Section 104 of Income Tax Act - Unexplained asset
Section 102 of Income Tax Act - Unexplained credits
Section 105 of Income Tax Act - Unexplained expenditure
Section 106 of Income Tax Act - Amount borrowed or repaid through negotiable instrument, hundi, etc
Section 107 of Income Tax Act - Charge of tax