§107
Section 107 — Charge of tax
In plain terms: This section says the income covered by sections 102 to 106 (unexplained credits, investments, assets, expenditure and loans/repayments made in prohibited modes) is charged to tax under section 195, at a flat 30%.
Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax as per the provisions of section 195.