Section 107 of Income Tax Act, 2025 : Charge of tax. HomeIncome Tax Act, 2025Section 107 of Income Tax Act, 2025 : Charge of tax. published by Advocate Shruti Goyal | February 18, 2025 Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195.