Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Landmark GST Voucher Ruling: Clarifies Tax...     TaxTMI    Sale Certificate from Public E-Auction Triggers...     TaxTMI    Comprehensive Investment Strategy Framework...     TaxTMI    Risk Management System Empowers Customs Officers to...     TaxTMI    Customs Cargo Management Protocols Establish Strict...     TaxTMI    Procedural Fairness Prevails: Hearing Notice...     TaxTMI    Multiple Show Cause Notices Challenged: Final...     TaxTMI    Tax Credit Challenge Dismissed: Procedural Fairness...     TaxTMI    High Court Overturns Tax Tribunal's Decision,...     TaxTMI    Digital Evidence Without Proper Certification...     TaxTMI    Preference Shares Not Debt: NCLAT Blocks Insolvency...     TaxTMI    Regulatory Body Must Establish Prima Facie Evidence...     TaxTMI    Gold Smuggling Suspect Denied Bail: Lawful Search...     TaxTMI    Economic Fraud Case: Supreme Court Revokes...     TaxTMI    Specialized Investment Funds Get New Rules:...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Bills

Home Acts & Rules Bills Bills Income Tax Bill, 2025 Chapter VI = AGGREGATION OF INCOME Chapters List This

AGGREGATION OF INCOME - Income Tax Bill, 2025
Chapter: VI
AGGREGATION OF INCOME
Clause 101 : Total income.

       Clause 101 of the Bill provides that in computing the total income of an assessee, there shall be included all income on whic....
Clause 102 : Unexplained credits.

       Clause 102 of the Bill provides for the circumstances or conditions in which any sum found credited in the books of account m....
Clause 103 : Unexplained investment.

       Clause 103 of the Bill provides for unexplained investment. It also seeks to provide the circumstances or conditions in which....
Clause 104 : Unexplained asset.

       Clause 104 of the Bill provides for the circumstances or conditions in which any asset owned by or belonging to the assessee ....
Clause 105 : Unexplained expenditure.

       Clause 105 of the Bill provides for the circumstances or conditions in which any expenditure incurred by the assessee shall b....
Clause 106 : Amount borrowed or repaid through negotiable instrument, hundi, etc.

       Clause 106 of the Bill seeks to provide that where any amount is borrowed on a hundi and other instruments like hundi from, o....
Clause 107 : Charge of tax.

       Clause 107 of the Bill seeks to provide that income referred to in clauses 102, 103, 104, 105 and 106 shall be charged to tax....
 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST Reverse Charge on TDR: 18% Applicable for Commercial Construction ...
F: Salaried Employee Can Pay Rent to Their HUF and Claim HRA Exemption Un...
F: TDS on Backdated Invoices: When to Deduct and How Recipients Can Claim...
F: Missed Invoices in GST Refund: Options for Taxpayers Who Exported Serv...
F: Composition Dealer's CMP-08 Error: How to Correct Missing CGST/SGST Fi...
F: EOU Supplies to SEZ for Authorized Operations Qualify as Exports Witho...
H: Customs Introduces Streamlined Provisional Assessment Field for Bill o...
H: Synthetic Diamond Imports Now Streamlined: Reduced Documentation for S...
T: Medical Expense Deductions Under Clause 128: Up to 40,000 for Resident...
T: Disability Care Tax Deductions: Clause 127 and Section 80DD Allow 75,0...
T: Proposed Income Tax Bill Allows Deductions Up to Rs. 50,000 for Health...
T: Tax Deductions Available for Contributions to Agniveer Corpus Fund Und...
T: Pension Scheme Contributions Under Clause 124: Tax Deductions for Empl...
A: Amended Section 151 of GST Law Expands Commissioner's Power to Collect...
A: Filing Annual Returns for One Person Companies: Mandatory Requirements...
A: Insolvency Code Section 94 Not Applicable to Sole Proprietorships: Cou...
A: India Implements Multiple FTAs, PTAs and Government Schemes to Strengt...
A: African Trade Relations: India's Growing Imports of Oil, Gold, Mineral...
A: Balance of Trade Deficits: India's Reliance on Oil Imports Offset by I...
A: Quality Control Orders Strengthen Indian Manufacturing by Ensuring Imp...
A: CAROTAR Rules 2020 Amended: "Certificate" Replaced with "Proof" in Rul...
A: Tea Board of India: Regulating Production, Promoting Exports, and Supp...
A: Project Exports Promotion Council: Supporting Indian Businesses in Int...
A: Export Promotion Council: A Non-Profit Organization Supporting Indian ...
H: High-Stakes Tax Fraud Case: Evidence Reveals Alleged Bribery Scheme Re...
H: E-way Bill Compliance: Complete Documentation Mandatory for Goods Tran...
H: Land Development Agreement Not Subject to GST, Revenue Sharing Arrange...
H: Tax Recovery Notice Upheld: Procedural Challenges Rejected Despite GST...
H: Legal Challenge Halts GST Demand as Appellate Tribunal Remains Unforme...
H: Employer-Provided Canteen and Transport Services Deemed Taxable Supply...