Home > Income Tax Act 2025 > Chapter VI Last Updated: Oct 08th 2025

Chapter VI : Aggregation Of Income

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter VI" is related to "Aggregation Of Income".

1. "Chapter VI" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Total income.	Section-101
2	Unexplained credits.	Section-102
3	Unexplained investment.	Section-103
4	Unexplained asset.	Section-104
5	Unexplained expenditure.	Section-105
6	Amount borrowed or repaid through negotiable instrument, hundi, etc.	Section-106
7	Charge of tax.	Section-107

2. Help and useful links for "Chapter VI"

1. Income Tax Help Center
2. Income Tax Act 2025 Home

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.