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        Income Tax

        Section 194 - Tax on certain incomes.

        Income-tax Act, 2025
        Part A
        Determination of tax in certain special cases

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        Tax on specified incomes: designated sources taxed separately at prescribed rates, with limited deductions and carry forward restrictions. Section 194 requires that where total income includes specified incomes the tax payable is the aggregate of tax computed on those specified incomes at prescribed rates and tax on the remaining income. The Table lists covered sources-winnings, patent royalties for resident patentees on patents developed in India, carbon credit transfers, virtual digital asset transfers, online game winnings and life insurance profits-with specified rates and conditions that commonly restrict deductions, set procedural options for patentees and bar set off or carry forward of certain losses.
                  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.

                        Tax on specified incomes: designated sources taxed separately at prescribed rates, with limited deductions and carry forward restrictions.

                        Section 194 requires that where total income includes specified incomes the tax payable is the aggregate of tax computed on those specified incomes at prescribed rates and tax on the remaining income. The Table lists covered sources-winnings, patent royalties for resident patentees on patents developed in India, carbon credit transfers, virtual digital asset transfers, online game winnings and life insurance profits-with specified rates and conditions that commonly restrict deductions, set procedural options for patentees and bar set off or carry forward of certain losses.


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