Section 107
Charge of tax.
About this Act
An Act to consolidate and amend the law relating to income-tax.
Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195.
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights