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Home > Income Tax Act 2025 > Section-101Last Updated: Feb 21st 2025

Section-101 : Total income

Section-101 provides that in computing the total income of an assessee, there shall be included all income on which no income-tax is payable under sub-part 4 of part A of Chapter XVII. Learn to understand the section-101 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-101 as per act

In computing the total income of an assessee, there shall be included all income on which no income-tax is payable under Chapter XVIIA-4.

2. Help and useful links for Section-101

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Tax On Undisclosed Source of Income or Black Money
  4. Income Tax Help Center



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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.