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Section 66: Total income

The Income-tax Act, 1961Central Act · 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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

CHAPTER VI

AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS

Aggregation of income

Total income.

In computing the total income of an assessee, there shall be included all income on which no income-tax is payable under Chapter VII.

Where this provision sits

ActThe Income-tax Act, 1961
Section66
Marginal noteTotal income
JurisdictionCentral
StatusRepealed
Judgments citing it66

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