Application of this Chapter.
The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability.
Section 100: Application of this Chapter
The Income-tax Act, 1961Central Act ยท Act 43 of 1961
Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026
Where this provision sits
| Act | The Income-tax Act, 1961 |
|---|---|
| Section | 100 |
| Marginal note | Application of this Chapter |
| Jurisdiction | Central |
| Status | Repealed |
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