Chapter VI — Aggregation Of Income

• Sec. 101 — Total income
• Sec. 102 — Unexplained credits
• Sec. 103 — Unexplained investment
• Sec. 104 — Unexplained asset
• Sec. 105 — Unexplained expenditure
• Sec. 106 — Amount borrowed or repaid through negotiable instrument, hundi, etc
• Sec. 107 — Charge of tax