Income-tax Act, 2025

Profits chargeable to tax - Section 95

Profits chargeable to tax.

95 . The provision of section 38(1), (2), (3) and (4) shall apply in computing the income of an assessee under section 92, as they apply in computing the income of an assessee under the head "Profits and gains of business or profession". .... To read the full section download the app from Google Play store