Income-tax Act, 1961
Section - 28 - Profits and gains of business or profession
D.-Profits and gains of business or professionProfits and gains of business or profession.28. The following income shall be chargeable to income-tax under the head "Profits and gains of business or profession",-
| (i) | - | the profits and gains of any business or profession which was carried on by the assessee at any time during the previous year ; |
| (ii) | - | any compensation or other payment due to or received by,- |
| (a) | - | any person, by whatever name called, managing the whole or substantially the whole of the affairs of an Indian company, at or in connection with the termination of his management or the modification of the terms and conditions relating thereto; |
| (b) | - | Google Play store
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