https://www.taxtmi.com/acts?id=51725 Income referred to in sections 102 to 106 is taxed at a special rate where it is included in the returned income or determined by the Assessing Officer. The tax payable is computed by applying the specified rate to that income and adding the tax on the remaining total income after excluding it. No deduction for expenditure or allowance and no set-off of loss is allowed in computing such income. en-us Thu, 14 Aug 2025 11:28:03 +0530 Sat, 04 Apr 2026 12:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51725 Income referred to in sections 102 to 106 is taxed at a special rate where it is included in the returned income or determined by the Assessing Officer. The tax payable is computed by applying the specified rate to that income and adding the tax on the remaining total income after excluding it. No deduction for expenditure or allowance and no set-off of loss is allowed in computing such income. Act-Rules Income Tax Thu, 14 Aug 2025 11:28:03 +0530 https://www.taxtmi.com/acts?id=51725