EaseValueOverview to be written in review. This topic groups the Income-tax Act, 2025 sections dealing with aggregation of income.
Sections in this topic
§101
Section 101 of the Income-tax Act, 2025 — Total Income (Aggregation of Income)
Total income
§102
Section 102 of the Income-tax Act, 2025 — Unexplained Cash Credits (successor to Section 68)
Unexplained credits
§103
Section 103 of the Income-tax Act, 2025 — Unexplained Investments (Deemed Income)
Section 103
§104
Section 104 of the Income-tax Act, 2025 — Unexplained Asset (Money, Jewellery, Bullion & Virtual Digital Assets)
Unexplained asset
§105
Section 105 of the Income-tax Act, 2025 — Unexplained Expenditure Taxed as Deemed Income
Unexplained expenditure
§106
Section 106 of the Income-tax Act, 2025 — Amount Borrowed or Repaid Through a Negotiable Instrument or Hundi
Amount borrowed or repaid through negotiable instrument, hundi, etc
§107
Section 107 of the Income-tax Act, 2025 — Charge of Tax on Unexplained Income (Successor to Section 115BBE)
Charge of tax
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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