Which of the following is included in 'income' under section 2(49) of the Income-tax Act, 2025?

Section 2(49) of the Income-tax Act, 2025 is an inclusive definition: sub-clauses (a), (b) and (c)(i) cover "Profits and gains", "Dividend" and "Voluntary contributions received by a registered non-profit organisation". Hence "All of the given options are correct", although inclusion in the definition does not rule out a separate exemption. This corresponds to section 2(24) of the repealed Income-tax Act, 1961.