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Bill

Home Acts & Rules Bill 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....
 

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