Income-tax Act, 2025 · Part F — Income from other sources

Section 95Profits chargeable to tax

Income-tax Act, 2025 (30 of 2025)

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”.

This section refers to

§ 38 Certain sums deemed as profits and gains of business or profession

§ 92 Income from other sources

Referenced by

§ 2(49)

§ 2(49)(i)(A)