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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIII - DETERMINATION OF TAX IN SPECIAL CASES
A.—Determination of tax in certain special cases
Section 190 of Income Tax Act - Determination of tax where total income includes income on which no tax is payable
Section 191 of Income Tax Act - Tax on accumulated balance of recognised provident fund
Section 192 of Income Tax Act - Tax in case of block assessment of search cases
Section 193 of Income Tax Act - Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 194 of Income Tax Act - Tax on certain incomes
Section 195 of Income Tax Act - Tax on income referred to in sections 102 to 106