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Income-tax Act, 1961 · Chapter VI: Aggregation of Income and Set Off or Carry Forward of Loss · Aggregation of income

Section 66: Total income

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

In plain words

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

  • This section brings exempt or tax free items of that Chapter into the total income figure, mainly to fix the rate of tax on the rest.
  • It does not by itself make that income taxable.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

In computing the total income of an assessee, there shall be included all income on which no income-tax is payable under Chapter VII1***.

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 66