Income is defined under which of the following provision of the Income-tax Act, 2025?

"Section 2(49)" of the Income-tax Act, 2025 (formerly section 2(24) of the Income-tax Act, 1961) defines 'income', inclusively covering profits and gains, dividends, voluntary contributions, perquisites and various other receipts. Section 2(22) defines 'capital asset', section 2(5) defines 'agricultural income' and section 3 defines 'tax year'.