The provisions of sub-section [1] of section 41 shall apply, so far as may be, in computing the income of an assessee under section 56, as they apply in computing the income of an assessee under the head
59. (1) The provisions of sub-section (1) of section 41 shall apply, so far as may be, in computing the income of an assessee under section 56, as they apply in computing the income of an assessee under the head Profits and gains of business or profession
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section 59 says about deemed income chargeable to tax under which deduction has been made for any loss or expenses made and subsequently any income regarding the same. then it shall be deemed as income in which the amount is received .
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