Home > Income Tax Act 2025 > Section-190Last Updated: Feb 14th 2025
Section-190 : Determination of tax where total income includes income on which no tax is payable
Learn to understand the section-190 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
1. Section-190 as per act
Where there is included in the total income of an assessee any income on which no income-tax is payable under the provisions of this Act, the assessee shall be entitled to a deduction, from income-tax with which he is chargeable on his total income, of an amount equal to the income-tax calculated at the average rate of income-tax on the amount on which no income-tax is payable