Home > Income Tax Act 2025 > Section-107Last Updated: Feb 14th 2025

Section-107 : Charge of tax

Learn to understand the section-107 as it is, it's help and useful links to follow.

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

1. Section-107 as per act

Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195.

2. Help and useful links for Section-107

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.