Section 107
Section 107: charge of tax
Section 107 is the short closing provision that ties together the unexplained-income rules in Sections 102 to 106: it directs that all income deemed under those sections (unexplained credits, investments, assets, expenditure, and hundi/negotiable-instrument borrowings) is charged to tax as per Section 195.
What Section 107 says
Income referred to in Sections 102, 103, 104, 105 and 106 is charged to tax as per the provisions of Section 195.
Frequently asked questions
Which sections' income does Section 107 apply to?
Income deemed under Sections 102 (unexplained credits), 103 (unexplained investment), 104 (unexplained asset), 105 (unexplained expenditure), and 106 (borrowing/repayment through hundi or similar instruments).
How is this deemed income taxed?
As per the provisions of Section 195.
Related sections
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