Income Tax Law
Act 2025/ Part D/ § 27
Income-tax Act, 2025 · Part D — Profits and gains of business or profession

Section 27Manner of computing profits and gains of business or profession

Income-tax Act, 2025 (30 of 2025)
The income referred to in section 26 shall be computed as per the provisions of sections 28 to 60, except section 58.
This section refers to
§ 26 Income under head “Profits and gains of business or profession”
§ 58 Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents
§ 28 Rent, rates, taxes, repairs and insurance
Referenced by
§ 225 Income from business of operating qualifying ships
§ 55 Insurance business
§ 58(1)
§ 60(1)
§ 61(1)