section 95
Profits chargeable to tax
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter IV COMPUTATION OF TOTAL INCOME
Statutory text
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".
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