https://www.taxtmi.com/acts?id=51724 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. en-us Thu, 14 Aug 2025 11:27:22 +0530 Thu, 28 Aug 2025 10:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51724 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. Act-Rules Income Tax Thu, 14 Aug 2025 11:27:22 +0530 https://www.taxtmi.com/acts?id=51724