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        Income Tax

        Section 107 - Charge of tax.

        Income-tax Act, 2025
        Chapter VI
        AGGREGATION OF INCOME

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        Charge of tax: income specified under related aggregation provisions is subject to tax under the withholding charge framework. Section 107 provides that income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195, thereby linking those specified categories of income to the charging mechanism set out in section 195.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Charge of tax: income specified under related aggregation provisions is subject to tax under the withholding charge framework.

                              Section 107 provides that income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195, thereby linking those specified categories of income to the charging mechanism set out in section 195.


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