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Section 190: Determination of tax where total income includes income on which no tax is payable

The Income-tax Act, 2025Central Act · Act 30 of 2025

CHAPTER XIII

DETERMINATION OF TAX IN SPECIAL CASES

A.—Determination of tax in certain special cases

Determination of tax where total income includes income on which no tax is payable.

Where there is included in the total income of an assessee any income on which no income-tax is payable under the provisions of this Act, the assessee shall be entitled to a deduction, from income-tax with which he is chargeable on his total income, of an amount equal to the income-tax calculated at the average rate of income-tax on the amount on which no income-tax is payable.

Where this provision sits

ActThe Income-tax Act, 2025
Section190
Marginal noteDetermination of tax where total income includes income on which no tax is payable
JurisdictionCentral
StatusIn force as published by the source

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